行政单位土地使用权摊销年限是多少呢-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	行政单位土地使用权摊销年限是多少呢
释义	根据《中华人民共和国企业所得税法实施条例》第六十七条的规定，无形资产的摊销年限不得低于10年，但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。
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