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首页 > 法律咨询 > 企业的无形资产摊销费用在计算应纳税所得额时能予以扣除吗?
合伙加盟 甘肃 通州区

企业的无形资产摊销费用在计算应纳税所得额时能予以扣除吗?

2 解答 0 浏览 2018-12-15 18:22
问题补充
企业的无形资产摊销费用在计算应纳税所得额时能予以扣除吗?
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律师解答 (2)
窦律师律师
2018-12-16 10:48
建议咨询税务机关。
好评:0
张律师律师
2018-12-17 14:08
依据《企业所得税法》规定：在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。下列无形资产不得计算摊销费用扣除： （一）自行开发的支出已在计算应纳税所得额时扣除的无形资产； （二）自创商誉； （三）与经营活动无关的无形资产； （四）其他不得计算摊销费用扣除的无形资产。
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  150. /www/wwwroot/tp8.51wf.net/vendor/topthink/think-helper/src/Collection.php ( 16.47 KB )
  151. /www/wwwroot/tp8.51wf.net/vendor/topthink/framework/src/think/Route.php ( 23.73 KB )
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  157. /www/wwwroot/tp8.51wf.net/app/index/route/app.php ( 33.14 KB )
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  162. /www/wwwroot/tp8.51wf.net/app/index/controller/Question.php ( 43.25 KB )
  163. /www/wwwroot/tp8.51wf.net/app/common/controller/Frontend.php ( 9.69 KB )
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  183. /www/wwwroot/tp8.51wf.net/app/common/library/LawyerAuth.php ( 11.92 KB )
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  1. CONNECT:[ UseTime:0.000804s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000782s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1169871.html' LIMIT 1 [ RunTime:0.000551s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000347s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000795s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000808s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001845s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000751s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000496s ]
  10. CONNECT:[ UseTime:0.123716s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.082690s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-10-31' LIMIT 1 [ RunTime:0.082442s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.000882s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1169871' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000579s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.000697s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10002','10024') [ RunTime:0.000361s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '14' LIMIT 1 [ RunTime:0.000280s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '400' LIMIT 1 [ RunTime:0.000250s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000532s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1169871' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.000595s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1169871' AND `second_category_id` = '10024' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000625s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000433s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10024' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000532s ]
  24. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000622s ]
  25. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10024 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.036195s ]
  26. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1169871' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000705s ]
0.418783s