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问题
知识产权费用摊销期限是几年
释义
知识产权费用摊销不得低于十年。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。
法律依据
《企业所得税法实施条例》第六十七条
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更新时间:2026/5/18 10:05:39