开办费应当计入什么资产-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	开办费应当计入什么资产
释义	法律分析：开办费一般是指企业开办期，筹建期间发生的费用，新企业准则已不将开办费作为资产处理，而是计入当期损益。法律依据：《中华人民共和国企业所得税法实施条例》第二十七条企业所得税法第八条所称有关的支出，是指与取得收入直接相关的支出。企业所得税法第八条所称合理的支出，是指符合生产经营活动常规，应当计入当期损益或者有关资产成本的必要和正常的支出。
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