无形资产摊销年限税法如何规定？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	无形资产摊销年限税法如何规定？
释义	法律分析：无形资产的摊销年限为，不低于十年法律依据：《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十年。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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