... 固定资产摊销 amortization of fixed asset 无形资产摊销费用 Intangible amortization 无形资产摊销费 Intangible asset amortization charges ...
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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.
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