Core Viewpoint - The article discusses the classification, accounting treatment, and tax implications of intangible assets, emphasizing their significance in corporate financial management and compliance with tax regulations [3][6][17]. 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 [3]. - The tax basis for purchased intangible assets includes the purchase price, related taxes, and other direct expenditures necessary to prepare the asset for its intended use [6]. - For self-developed intangible assets, the tax basis consists of expenditures incurred after the asset meets capitalization conditions until it is ready for use [6]. Group 2: Amortization and Special Provisions - The minimum amortization period for general intangible assets is set at 10 years, while assets acquired as investments can be amortized according to the stipulated or agreed-upon useful life [9]. - Software purchased by enterprises can be accounted for as fixed or intangible assets, with the possibility of a shortened amortization period, with a minimum of 2 years [16]. Group 3: Non-Deductible Intangible Assets - Certain intangible assets are not eligible for amortization expense deductions, including self-developed expenditures already deducted in taxable income calculations, self-created goodwill, and intangible assets unrelated to business activities [12][13]. Group 4: Policy Basis - The article references the "Enterprise Income Tax Law of the People's Republic of China" and its implementation regulations as the legal framework governing the treatment of intangible assets [17].