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随着新《企业所得税法》的颁布实施,无形资产准则规范的对无形资产的会计处理与新企业所得税法规范的对无形资产税务处理之间存在的差异,对企业无形资产所得税会计核算提出了新的要求。本文就两者的差异问题进行一些比较,为相关业务处理做一些探讨。《企业会计准则第6号——无形资产》规范了无形资产的确认、计量和相关信息的披露要求。无形资产是指企业拥有或者控制的没有实物形态的、可变的非货币性资产,通常包括专利权、非专利技术、商标权、著作权、特许权、土
With the promulgation and implementation of the new EIT Law and the differences between the accounting treatment of intangible assets regulated by the Guidelines for Intangible Assets and the taxation of intangible assets regulated by the new EIT Law, the paper put forward the accounting for the income tax of intangible assets New requirement This article makes some comparisons on the differences between the two, and makes some discussions on the related business processes. Accounting Standards for Enterprises No. 6 - Intangible Assets regulates the requirements for the recognition, measurement and disclosure of relevant information of intangible assets. Intangible assets refers to non-physical non-monetary assets owned or controlled by enterprises and usually include patents, non-patent technologies, trademarks, copyrights, concessions, soil