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.
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.
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.
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.
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