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第六讲无形资产的作价与摊销无形资产是指那些没有物质实体的固定资产,所以也叫无形固定资产。它虽然没有物质的实体,但对生产的经济效益有很大的价值,因此要进行严格的核算。在税法上所谓无形资产,一般系指专利权、专有技术、商誉权、版权、场地使用权和其它特许权等。这些无形资产,是在中外合营企业和外国企业经营中常发生的业务事项。根据外国企业所得税法施行细则第二十一条规定:“外国企业受让专利权、专有技术、商标权、版权、场地使用权和其它特许权等无形资产,按照合理价格所支付的金额,从开始使用月份起,分期摊销。
Lecture 6 Price and amortization of intangible assets Intangible assets refer to those fixed assets that do not have material entities, so they are also called intangible fixed assets. Although it has no material entity, it is of great value to the economic benefits of production and therefore requires rigorous accounting. In the tax law, the so-called intangible assets, generally refers to patents, proprietary technology, goodwill, copyright, venue rights and other concessions. These intangible assets are business items that often occur in the business of Chinese-foreign joint ventures and foreign enterprises. According to Article 21 of the Detailed Rules Governing the Implementation of the Law of the State on the Administration of Enterprise Income Tax, "Where an intangible asset such as patent, proprietary technology, trademark, copyright, site use rights and other concessions is transferred by a foreign enterprise, the amount paid at a reasonable price, From the beginning of the month, amortization.