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《企业会计准则第6号——无形资产》及其应用指南(以下简称“无形资产准则”)对无形资产的确认、计量和相关信息的披露要求等进行了规范。同时,《中华人民共和国企业所得税法》及其实施条例(以下简称新税法或《条例》)也对无形资产的界定、计税基础的确定、摊销费用的税前扣除等方面作出规定。本文就无形资产的会计处理和税收处理之间差异进行比较分析。
Accounting Standards for Enterprises No. 6 - Intangible Assets and its Application Guide (hereinafter referred to as “Intangible Assets Standards”) regulate the recognition of intangible assets, measurement and disclosure requirements of relevant information. At the same time, the “Enterprise Income Tax Law of the People’s Republic of China” and its implementing regulations (hereinafter referred to as the “New Tax Law” or the “Regulations”) also stipulate the definition of intangible assets, the determination of the tax base and the pre-tax deduction of amortization expenses. This article makes a comparative analysis of the differences between the accounting treatment and the tax treatment of intangible assets.