其他不得计算摊销费用扣除的无形资产。
Other intangible assets for which no amortized expense may be calculated for deduction.
下列无形资产不得计算摊销费用扣除。
For the following intangible assets, no amortized expense may be calculated.
供货后，由于未达到质量要求所造成的有形和无形损失及意外支付的费用。
After delivery, because did not meet the quality requirements as a result of the tangible and intangible loss and accident costs paid.
专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。
The amortized expenses of such intangible assets as software, patent rights and non-patented technologies used exclusively for research and development activities.
将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
其他不得计算摊销费用扣除的无形资产。
Other intangible assets for which no amortized expense may be calculated for deduct ion.
因此，企业支付的广告费，不应全部作为营业费用计入当期损益，而应将其中的一部分计入企业的无形资产。
So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense.
企业以外币借款购建的固定资产、无形资产、其他资产、原材料和支付的费用，也可以按该项外币借款的帐面汇率折合人民币价值入帐。
The same applies to fixed assets, intangible assets, other assets and raw materials acquired by the costs and expenses thereof paid for by the joint venture with funds from foreign currency loans.
面对激烈的市场竞争，自创无形资产的研究开发费用日益增长。
In the face of the fierce market competition, the expense of researching and developing self-established non-physical assets rise increasingly.
第十二条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。
Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
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