Core Viewpoint - The article discusses the tax treatment of intangible assets, focusing on the calculation of tax basis for both purchased and self-developed intangible assets, as well as those acquired through investment or other means [4][5][7]. Group 1: Tax Basis for Purchased Intangible Assets - The tax basis for purchased intangible assets is determined by the actual cost incurred at the time of acquisition, including purchase price, related taxes, and direct expenses necessary to make the asset ready for use [4]. - For example, if a company purchases software, all associated costs must be included in the tax basis [4]. Group 2: Tax Basis for Self-Developed Intangible Assets - For self-developed intangible assets, the tax basis consists of the expenses incurred from the point the asset meets capitalization criteria until it is ready for use [5]. Group 3: Tax Basis for Intangible Assets Acquired through Investment - When intangible assets are acquired through investment, such as non-patented technology, the tax basis is calculated as the fair value of the asset plus any related taxes paid. For instance, if the fair value is 200,000 and related taxes are 10,000, the total tax basis would be 210,000 [7].

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].