欢迎扫描下方二维码关注： 以 142种情形的无形贫户 000 不得計算摊销费用扣除 在计算企业所得税应纳税所 得额时，企业按照规定计算的无 形资产摊销费用,准予扣除。 上下列无形资产不得计算摊销费用扣除: 自行开发的支出已在计算应纳税所得额 时扣除的无形资产; 自创商誉: 与经营活动无关的无形资产; 其他不得计算摊销费用扣除的无形资产。 量要注意的量。 000 __ 无形资产按照以下方法确定计税基础; (一) 外购的无形资产 以购买价款和支付的相关税费以及直接归属 于使该资产达到预定用途发生的其他支出为 计税基础; (二) 自行开发的无形资产 以开发过程中该资产符合资本化条件后至达 到预定用途前发生的支出为计税基础; (三) 通过捐赠、投资、非货币性资产 交换、债务重组等方式取得的无形资产 以该资产的公允价值和支付的相关税费为计 税基础。 确认完形资产摊销扣除的3种情形 ○ ■| 一般情形 无形资产按照直线法计算的摊销费 用,准予扣除。 无形资产的摊销年限不得低于10年。 _| 特殊情形 作为投资或者受让的无形资产，有 关法律规定或者合同约定了使用年 限的，可以按昭抑定式关约定的体 来源：新疆税务 来源 新疆 ...

Group 1 - The article discusses the tax deduction policy for charitable donations made by enterprises, allowing deductions up to 12% of annual profit before tax, with excess amounts eligible for carryover deductions for up to three years [1][2] - From January 1, 2019, to December 31, 2025, enterprises can deduct actual amounts for donations aimed at poverty alleviation in designated areas, with the policy continuing if the areas achieve poverty alleviation [1] - Charitable donations must be made through qualified social organizations or government departments, and enterprises must retain proper documentation for tax deductions [1][2] Group 2 - The donation amount is confirmed based on the actual cash received for monetary donations and the fair value for non-monetary donations, with proof required for non-monetary asset valuations [2]

Core Viewpoint - The article discusses the classification, valuation, and amortization of intangible assets, emphasizing their significance in corporate financial management and tax implications. Group 1: Definition and Classification of Intangible Assets - Intangible assets are defined as non-monetary long-term assets without physical form, including patents, trademarks, copyrights, land use rights, non-patented technology, and goodwill [1]. Group 2: Tax Basis Confirmation - The tax basis for various assets, including intangible assets, is determined based on historical cost, which refers to the actual expenditure incurred when acquiring the asset [2][3]. - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other direct expenditures necessary to make the asset ready for use [4]. Group 3: Amortization and Deduction of Intangible Assets - Amortization of intangible assets is calculated using the straight-line method and is allowed as a tax deduction [6]. - The minimum amortization period for intangible assets is set at 10 years, unless specified otherwise by legal regulations or contractual agreements [7]. - Expenditures related to purchased goodwill are deductible during the overall transfer or liquidation of the enterprise [8]. Group 4: Non-Deductible Amortization Expenses - Certain intangible assets are not eligible for amortization expense deductions, including: - Intangible assets for which development expenditures have already been deducted in taxable income calculations [9] - Self-created goodwill [9] - Intangible assets unrelated to business activities [9] - The article cites the "Corporate Income Tax Law of the People's Republic of China" and its implementation regulations as the policy basis for these provisions [9].