| 新无形资产准则对企业所得税的影响 |
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| 引用本文： | 段悦兰.新无形资产准则对企业所得税的影响[J].黄冈职业技术学院学报,2008,10(4):86-88. |
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| 作者姓名： | 段悦兰 |
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| 作者单位： | 黄冈职业技术学院,湖北,黄冈438002 |
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| 基金项目： | 黄冈职业技术学院2007年课题"会计准则变化对高职会计教学的影响研究"《2007HZYJ031)阶段性研究成果
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| 摘 要： | 新《无形资产准则》对无形资产初始计量、价值摊销、减值以及处置的规定与企业所得税法之间存在着差异，两者必定在实务中产生差异。本文将从无形资产初始计量、价值摊销、减值以及处置等四个方面，来分析新《无形资产准则》对企业所得税的影响。
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| 关 键 词： | 无形资产 企业所得税 差异 |
Effect on Enterprise Income Tax of the New Standards of Intangible Assets |
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| Duan Yue-lan.Effect on Enterprise Income Tax of the New Standards of Intangible Assets[J].Journal of Huanggang Polytechnic,2008,10(4):86-88. |
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| Authors: | Duan Yue-lan |
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| Institution: | Duan Yue-lan (Huanggang Polytechnic College Huanggang 438002 Hubei) |
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| Abstract: | There are differences between the enterprise income tax law and the regulation to the essential calculation,value amortization,value decrease and disposal of the intangible assets in the new Intangible Assets Principle.So they must produce differences in the actual practice.The article will analyze the effect on the enterprise income tax of the new Intangible Assets Principle from the four aspects of the essential calculation,value amortization,value decrease and disposal of the intangible assets. |
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| Keywords: | Intangible assets Enterprise income tax Differences |
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