Differences in Accounting and Tax Treatment of Intangible Assets in Self-developed Enterprises
Abstract
In order to respond positively to the national support for the innovation ability of small and medium-sized enterprises and reduce the operating burden of small and medium-sized enterprises, corresponding policy regulations has been made in the field of accounting and tax law for enterprises in dealing with intangible assets. This article takes the self-developed intangible assets as the starting point, probes into the differences in accounting and tax law treatment, explains the tax effect it brings about to enterprises based on the differences between the two, and puts forward suggestions of improvement on the unclear identification of expense and capitalization.
Keywords
Full Text:
PDFReferences
Zhang Y. Differences and coordination between intangible asset accounting and tax law (in Chinese). Economic Research Guide 2011; (26): 117-119.
Zhang L. Analysis of the difference between intangible assets accounting and tax law (in Chinese). Journal of Putian University 2010; 17(4): 21-24.
Zhou Y. An analysis of the differences in the treatment of intangible assets accounting and tax law (in Chinese). Tax Paying 2019; 13(25): 7-8.
Shi Z. Suggestions on accounting of intangible assets (in Chinese). Accounting Learning 2018; (7): 106-107.
Wang Y, Yu Y. Status quo and improvement of accounting recognition and measurement of intangible assets of enterprises. Journal of Jixi University 2019; 19(6): 41-44. doi: 10.3969/j.issn.1672-6758.2019.06.009.
Wang X. Analysis of the difference between accounting treatment of intangible assets and tax law (in Chinese). China Market 2019; (3): 142-143.
Li X, Li Z. Analysis of the differences between accounting treatment of intangible assets and tax law (in Chinese). China Journal of Commerce 2018; (18): 111-112. doi: 10.19699/j.cnki.issn2096-0298.2018.18.111.
Chen C. Research on the differences between intangible asset accounting and tax law (in Chinese). Modern Economic Information 2017; (24): 212. doi: 10.3969/j.issn.1001-828X.2017.36.169.
Li X, Yang C. Analysis of self-developed intangible assets financial processing and tax law (in Chinese). Accounting Learning 2017; (23): 9-10.
Cui H. Comparative analysis of accounting and tax law treatment of intangible assets initial measurement (in Chinese). Commercial Accounting 2010; (9): 53-54.
DOI: https://doi.org/10.18686/aat.v2i2.1323
Refbacks
- There are currently no refbacks.
