Core Viewpoint - The article discusses the treatment of intangible assets in corporate income tax, including their definition, tax basis, and amortization methods according to Chinese tax law [1][3][4]. Summary by Sections Definition of Intangible Assets - Intangible assets are defined as non-monetary long-term assets held by enterprises for production, service provision, leasing, or management, including patents, trademarks, copyrights, land use rights, non-patent technology, and goodwill [1]. Tax Basis for Intangible Assets - The tax basis for intangible assets is determined by historical cost, which refers to the actual expenditure incurred when acquiring the asset. Changes in asset value during the holding period do not adjust the tax basis unless specified by the relevant authorities [2]. Amortization of Intangible Assets - Intangible assets can be amortized for tax purposes, with the amortization calculated using the straight-line method. The minimum amortization period for intangible assets is set at 10 years [3]. Special Case of Goodwill - For purchased goodwill, the expenditure is deductible only during the overall transfer or liquidation of the enterprise. Intangible assets acquired as investments can be amortized based on the specified useful life in relevant laws or contracts [4]. Non-Deductible Intangible Assets - Certain intangible assets are not eligible for amortization deductions as specified in the tax law [5]. R&D Expense Deductions - When calculating R&D expense deductions, amortization costs for intangible assets used in R&D activities, such as software and patents, are included. If an intangible asset is used for both R&D and non-R&D activities, the company must allocate the amortization costs based on actual usage [7].