欢迎扫描下方二维码关注： 01 02 申税⼩微，最近我们在处理公司的⽆形资产摊销遇到了⼀些问题，不太明⽩，你能给我讲讲吗？ 没问题。根据《中华⼈⺠共和国企业所得税法实施条例》第六⼗五条规定， ⽆形资产是 指企业为⽣产产品、提供劳 务、出租或者经营管理⽽持有的、没有实物形态的⾮货币性⻓期资产，包括专利权、商标权、著作权、⼟地使⽤权、 ⾮专利技术、商誉等。 原来这么多都是⽆形资产呀，那么这些资产的计税基础是怎么确定的呢？ 根据《中华⼈⺠共和国企业所得税法实施条例》第五⼗六条规定，企业的各项资产，包括固定资产、⽣物资产、⽆形 资产、⻓期待摊费⽤、投资资产、存货等， 以历史成本为计税基础。历史成本是 指企业取得该项资产时实际发⽣的⽀ 出。这⾥要注意，企业持有各项资产期间资产增值或者减值，除国务院财政、税务主管部⻔规定可以确认损益外，不 得调整该资产的计税基础。 03 04 那⽆形资产如何在企业所得税税前摊销？ 根据《中华⼈⺠共和国企业所得税法》第⼗⼆条第⼀款规定，在计算应纳税所得额时，企业按照规定计算的 ⽆形资产摊销费⽤，准予扣除。同时《中华⼈⺠共和国企业所得税法实施条例》第六⼗七条规定， ⽆形资产 按照直线法计算的 ...

Core Viewpoint - The company, Fangzheng Securities, has undergone an audit of its 2024 financial statements, revealing significant details about its financial asset investments and the associated risks and losses incurred during the year [1][2]. Financial Performance - As of the end of 2024, the total financial investments held by the company amounted to 113.664 billion yuan, representing a year-on-year decrease of 13.91% [2][4]. - The company reported a net investment income and fair value change of 1.939 billion yuan, an increase of 22.49% compared to the previous year [4][9]. - The fair value losses from trading financial assets amounted to 649 million yuan, while losses from derivative financial instruments totaled 1.475 billion yuan [2][4]. Financial Asset Details - The breakdown of financial investments includes trading financial assets, other debt investments, equity investments, and derivative financial assets, with a total initial cost of 111.738 billion yuan [5][6]. - Specific asset categories include perpetual bonds (10.782 billion yuan), government bonds (25.190 billion yuan), and corporate bonds (2.408 billion yuan) [5][6]. Investment Losses - The company experienced significant losses in its financial asset investments, with a notable decline in the valuation of non-listed equity investments, which decreased by 1.003 billion yuan due to market conditions [9][10]. - The losses from derivative financial instruments were primarily attributed to hedging strategies that resulted in losses when the market rose [10][12]. Risk Management - The company has established a warning and tracking disposal team to manage assets with overdue or default situations, ensuring regular reviews of asset disposal processes [12][16]. - As of the end of the reporting period, there were nine financial products with overdue or default situations, with an initial cost of 475 million yuan and cumulative impairment of 405 million yuan [12][16]. Regulatory Compliance - The audit conducted by Ernst & Young confirmed that the financial statements of Fangzheng Securities complied with the relevant accounting standards, ensuring that the financial asset investments were accurately reported [13][14].