无形资产准则与税法之间的差异分析

On Analysis of Difference between Standards of Intangible Assets and Taxation Law

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。

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.