《中华人民共和国企业所得税法实施条例》正式颁布(续)

第七十条企业所得税法第十三条第（四）项所称其他应当作为长期待摊费用的支出，自支出发生月份的次月起，分期摊销，摊销年限不得低于3年。

Article 70：‘Other expenditures treated as long-term de-ferred amortization＇ as stated in Item 4, Article 13 of the Enterprise Income Tax Law shall be amortized in stages since the month following that in which the expenditure is incurred over a period of no less than 3 year.