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我国《企业会计准则第6号——无形资产》规定,无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产,通常包括土地使用权、非专利技术、专利权、特许权、商标权等。商誉不具有可辨认性,故不属于无形资产。我国《企业所得税法实施条例》定义无形资产是指企业为生产产品、提供劳务、出租或者经营管理而持有的、没有实物形态的非货币性长期资产,包括土地使用权、非专利技术、专利权、著作权、商标权、商誉等。
China’s “Accounting Standards for Business Enterprises No. 6 - Intangible Assets” stipulates that an intangible asset is an identifiable non-monetary asset owned or controlled by an enterprise without any physical form and usually includes land use rights, non-patent technologies, patents, franchises , Trademark rights and so on. Goodwill does not have identifiable, it does not belong to intangible assets. China’s “Implementation Regulation of Enterprise Income Tax Law” Definition Intangible assets refer to non-monetary long-term assets held by the enterprise for producing products, providing labor services, renting or operation and management, including land use rights, non-patent technologies, patents Rights, copyright, trademark rights, goodwill and so on.