土地使用权摊销计算方法法律问题-土地纠纷法律援助-法律咨询免费平台-国际律师联盟

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问题	土地使用权摊销计算方法法律问题
释义	法律分析: 分摊共用面积利人建筑面积×(宗地面积-总建筑占地面积)÷总建筑面积。权利人分摊土地面积摊建筑占地面积分摊共用面积。地下建筑物分摊土地使用权(地下)面积计算公式。法律依据: 《中华人民共和国企业所得税法实施条例》第六十七条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。外购商誉的支出，在企业整体转让或者清算时，准予扣除。
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