| 无形资产准则与税法之间的差异分析 |
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| 引用本文： | 鲍彦芬.无形资产准则与税法之间的差异分析[J].宁夏党校学报,2009,11(6):59-61. |
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| 作者姓名： | 鲍彦芬 |
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| 作者单位： | 宁夏回族自治区财政厅国库处,宁夏,银川,750021 |
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| 摘 要： | 2007年1月1日实施的《企业会计准则第6号——无形资产》对无形资产的确认、计量以及相关信息的披露要求等进行了规范。2008年1月1日实行的《中华人民共和国企业所得税法》及其实施条例对无形资产的界定、计税基础的确定、摊销费用的税前扣除等方面作出了规定。二者之间存在着不小的差异。
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| 关 键 词： | 企业会计准则 无形资产准则 税法 |
On Analysis of Difference between Standards of Intangible Assets and Taxation Law |
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| BAO Yan-fen.On Analysis of Difference between Standards of Intangible Assets and Taxation Law[J].Journal of Ningxia Communist Party Institute,2009,11(6):59-61. |
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| Authors: | BAO Yan-fen |
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| Institution: | BAO Yan-fen ( Treasury Office of Financial Department of Ningxia Hui Autonomous Region , Ningxia 750021, China) |
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| Abstract: | The report of ＇Accounting Standard for Business Enterprises No. 6-Intangible Assets＇ implemented on Jan. lth, 2007 standards the intangible assets＇ confirmation, calculation and disclosure demands of relevant information. The report of ＇ Enterprise Income Tax Law of the People＇ s Republic of China＇ issued on Jan. 1, 2008 and its implementing regulations stipulate the definition on intangible assets, determination of base for taxation and pre-tax deduction of amortization charge. Both exists great difference. |
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| Keywords: | Accounting Standard for Business Enterprises Standards of Intangible Assets Taxation Law |
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