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Anonymous users2024-02-15Intangible assets should be amortized on a straight-line basis.
If the law does not stipulate the service life, it shall be amortized according to the benefit period of the contract or enterprise application; If the law and contract or the enterprise application do not stipulate the service life, or the intangible assets developed by themselves, the amortization period shall not be less than 10 years.
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Anonymous users2024-02-14Financial software components are recorded as intangible assets and are generally amortized over 10 years.
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Anonymous users2024-02-13The guidelines stipulate that: (1) China's provisions on the amortization period of intangible assets. Regarding the determination of the amortization period of intangible assets, China mainly has the following provisions:
Where the law and the contract or enterprise application respectively stipulate the validity period and the benefit period, the upper limit shall be the shorter of the statutory validity period and the benefit period specified in the contract or enterprise application; If the law stipulates the period of validity, and the enterprise contract or application does not stipulate the period of benefit, the statutory period of validity shall be the upper limit; Where the law does not stipulate the period of validity, and the enterprise contract or application stipulates that there is a benefit period, the benefit period specified in the contract or enterprise application shall be the upper limit; If neither the law, the contract nor the enterprise application stipulates the validity period and the benefit period, 10 years shall be the upper limit.
The tax law stipulates that Article 65 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to the non-monetary long-term assets held by enterprises for the purpose of producing products, providing labor services, leasing or operation and management, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies, goodwill, etc. Article 66 stipulates that the tax basis of intangible assets shall be determined according to the following methods:
1) For purchased intangible assets, the tax basis shall be the purchase price, the relevant taxes and fees paid, and other expenses directly attributable to the assets to achieve their intended use; According to the above provisions, financial software shall be classified as the above-mentioned intangible assets and can be amortized as intangible assets. In addition, according to the notice of the Ministry of Finance and the State Administration of Taxation on several preferential policies for enterprise income tax (Cai Shui [2008] No. 1), enterprises and institutions purchasing software that meet the conditions for the recognition of fixed assets or intangible assets can be accounted for in accordance with the fixed assets or intangible assets, and the depreciation or amortization period can be appropriately shortened with the approval of the competent tax authorities, and the shortest can be 2 years. Therefore, the amortization period of an enterprise can be 2 years after the approval of the competent tax authority.
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Anonymous users2024-02-12The depreciation method is selected first, and then the system automatically applies the depreciation. There is no need to do the math by hand.
There are several commonly used depreciation methods:
1. Average life method.
2. Workload method.
3. Accelerated depreciation method.
4. Yield method, etc.
ERP proposal.
with computer technology.
The high degree of development is inseparable, the user has greater initiative in the system, as the computer-aided management involved in the function has far exceeded the scope of MRPII. The functions of ERP include multi-plant management and quality management in addition to MRPII (manufacturing, supply and marketing, finance).
Laboratory management, equipment maintenance management, warehouse management, transportation management, process control interface, data acquisition.
Interfaces, electronic communications, e-mails.
Regulations & Standards, Project Management, Financial Investment Management, Market Information Management, etc.
The minimum period for calculating depreciation of fixed assets such as houses and buildings under the tax law is 20 years. The new enterprise income tax law has two major changes to the depreciation of fixed assets, one is the estimated net residual value, and the other is the depreciation period. It abolishes the provision of 5% of the estimated net residual value of fixed assets based on the original price of fixed assets as stipulated in the old income tax law, and authorizes enterprises to independently and reasonably determine the nature and use of fixed assets, but once determined, they cannot be changed. >>>More
20% in the first year, 10% increments per year thereafter. >>>More
60,000 annualized rate, the corresponding one-year interest is 6,570 yuan. According to the formula for calculating interest, it can be known that the interest (annual) is equal to the annual interest rate (percentage) of the principal deposit. In this problem, the principal is 60,000 yuan * annualized interest deposit period of 1 year, so the final calculated interest result is 6,570 yuan. >>>More
The depreciation period of the generator is 10 years.
Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates as follows: >>>More
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