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一、无形资产计价的差异(一)自行研制的无形资产。按2006年2月我国新发布的《企业会计准则第6号——无形资产》(以下简称“《准则》”)规定,研究阶段的支出费用化,开发阶段的支出,同时满足五项条件的可以资本化。按照税法规定,研发费用不但可税前扣除,而且可以加计扣除。根据国务院于2006年2月发布的《国务院关于印发实施〈国家中长期科学技术发展规划纲要(2006~2020年)〉若干配套政策的通知》,强化了技术开发费加计扣除的
First, the difference between the valuation of intangible assets (a) self-developed intangible assets. According to the newly issued Accounting Standard for Business Enterprises No. 6 - Intangible Assets (hereinafter referred to as “the”) issued in February 2006 in China, expenditures during the research phase and expenditures during the development phase satisfy the requirements of five Conditions can be capitalized. According to tax law, research and development costs not only deduct before tax, but also can add deduction. According to the “Notice of the State Council on Issuing Some Supporting Policies on the Medium-and-long-Term Science and Technology Development Plan (2006-2020)” issued by the State Council in February 2006, the project has strengthened the deduction of technological development fees