无形资产摊销中的所得税筹划  

Income Tax Planning in Amortization of Intangible Assets

作　　者：张恭杰[1] 胡峰[1] 劳咏昶[2] 

机构地区：[1]广东电网公司电力科学研究院,广州510000 [2]华北电力大学经济与管理学院,北京102206

出　　处：《科技和产业》2013年第8期91-93,共3页Science Technology and Industry

摘　　要：从所得税入手,无形资产摊销出发,考虑纳税筹划的基本方法和企业所处法律,经济环境,进行税收筹划分析。无形资产在企业资产中占有的比重较大,从而无形资产摊销对应纳所得税额有重大的影响。实际中,可巧用摊销年限和选择适宜摊销方法,从而实现免除、减少或递延纳税义务,获取资金时间价值、实现涉税零风险等目标。On the basis of the concepts of income tax and amortization of intangible assets, tax planning analysis was undertaken considering the basic method of tax planning and the legal, economic environment for enterprises. Intangible assets take a larger proportion of corporate assets, so amortization of intangible assets has a significant impact on payable income tax amount. In practice, tax liability can he exempted, reduced or deferred by selecting the appropriate amortization period and method, contributing to the goal of time value of money and tax-related zero risk.

关 键 词：所得税 摊销 无形资产 法律法规 

分 类 号：F275[经济管理—企业管理]