浅议无形资产涉税问题详解.docVIP

浅议无形资产涉税问题 Discussion on the issues of Taxation of intangible assets 摘 要关键词Abstract In the era of knowledge economy,?intangible assetsaccount for a large proportion of?total assets in?manyenterprises,?is an important pillar?for?the survival and development of enterprises,?and is also a key factor?of enterprise?profit?and?the core competitiveness of an enterprise.?From the basic theory?of tax planning?and the intangible asset?taxes involved?angle,?according to the characteristics of?the management?of intangible assets?of this unique?assets?project,?researched the?taxpayer in thetax?aspects of?intangible assets of?enterprises,?through thecombination of theory and examples,?expounds the?tax treatment?and?accounting treatment of?intangible assetsrelated to?taxes,?and the relevant?tax planning?proposes detailed strategies,?help enterprise?taxpayers with?tax planning?in the intangible asset?tax.?Maximum?so as to help the realization?of financial interest tax,?help to improve the financial?and?accounting management,?help to?improve the competitiveness of enterprises,?reasonable?configuration helps?to optimize the industrial structure?and resources,?tocontinue to improve and perfect?the tax system. Key Words：Intangible assets?accounting treatment of?tax issues?tax treatment of?tax planning 摘 要 I ABSTRACT II 第一章 无形资产的简述 1 1.1 无形资产的起源 1 1.2 无形资产的定义 1 1.3 无形资产的征收范围 6 1．4无形资产的内容 7 1.5 无形资产的确认 7 1.6 无形资产的计量 8 1.6.1 初始计量 8 1.6.2 后续计量 8 1．7无形资产的处置报废…………………………………………………………………….9 1.8无形资产的特点…………………………………………………………………………9 1.8.1无形资产不具有实物形态………………………………………………………………………………………10 1.8.3无形资产是为企业使用而非出售的资产……………………………10 1.8.4无形资产在创造经济利益方面存在较大的不确定…………………10 第二章 无形资产涉及的有关税种与处理 11 2.1涉及的有关税种 2.2有关税种的税务处理 2.3有关税种的会计处理 第三章 涉及企业所得税的无形资产业务处理 16 3.1无形资产初始计量的纳税处理 16 3.2无形资产后续计量的纳税差异 17 3.2.1自行研发无形资产的后续计量 17 3.2.2其他无形资产的后续计量 18 3.3无形资产处置时的纳税差异 19 3.4无形资产投资的涉税处理 19 第四章 涉及营业税的无形资产业务处理 20 4.1无形资产处置的涉税处理 20 4.2无形资产投资的涉税处理 20 4.3无形资产进行非货币，?交易的涉税处理 21 4.4 商誉转让的税务处理 21 第