无形资产摊销年限税法政策有无明确规定？

ptybq · 发表于 2015-1-15 01:09:43

无形资产摊销年限税法政策有无明确规定？

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　问：我单位无形资产的摊销年限有十年、五年、三年、二年、一年等若干年限，请问年限政策有无明确规定，如何掌握？
　　答：一般情况下，无形资产摊销一般不低于10年；特殊情况下，（1）对经过主管税务机关核准的软件类无形资产，最短可为2年：（2）有法律规定或合同约定

使用年限的，按规定或约定年限进行摊销。

　　政策依据：

　　《》第六十七条规定：无形资产按照直线法计算的摊销费用，准予扣除。无形资产的摊销年限不得低于10年。作为投资或者受让的无形资产，有关法律规定或者

合同约定了使用年限的，可以按照规定或者约定的使用年限分期摊销

　　《财政部国家税务总局关于企业所得税若干优惠政策的通知》（财税[2008]1号）第一条第五款规定：企事业单位购进软件，凡符合固定资产或无形资产确认条

件的，可以按照固定资产或无形资产进行核算，经主管税务机关核准，其折旧或摊销年限可以适当缩短，最短可为2年。

NTT432v1U7 · 发表于 2015-1-23 04:03:00

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ojdewilwiti · 发表于 2015-1-25 19:23:36

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[欧洲旅游] 无形资产摊销年限税法政策有无明确规定？

as long as it is systemic