软件著作权计入哪个科目-税务及发票法律援助-法律咨询免费平台-国际律师联盟

网站首页词典首页

问题	软件著作权计入哪个科目
释义	软件著作权入无形资产科目。且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。但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、自创商誉等情形除外。【法律依据】《中华人民共和国企业所得税法》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。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。
随便看	法院调解离婚了还要去民政局办离婚证吗？法院调解离婚还需要去民政局办手续吗？法院调解离婚,需要去民政局领离婚证吗法院给了离婚调解书以后还用去民政局办离婚吗？法院判离婚后再去民政局办手续吗判决或调解离婚后是否需要去民政部门登记？省综治办主任属于什么级别乡镇社会事务办主任是属于什么级别？批捕后补侦的结果会怎样？检察院打回公安局补侦要多久批捕后的补充侦查是好事吗？补充侦查的案子多久到检察院批捕之后补充侦查意味着什么？补充侦查一般多久可以批捕？检察院批捕后是侦查还是补侦检查院作出批捕决定还要补侦吗? 检查院作出批捕决定还要补侦吗批捕阶段也可以补充侦查吗？批捕后补充侦查是好事吗？检察院批捕后是侦查还是补侦? 批捕后公安局补充侦查合法吗批捕后补侦的期限是多久？批捕后补侦的期限是多久刑事案件中检查院作出批捕决定还要补侦吗批捕后的补充侦查是好事吗 crime of breach of prison crime of breaking into tombs to rob the dead crime of bribery crime of buggery crime of buying and selling children crime of capitulating to the enemy crime of careless keeping of firearms crime of carnal knowledge of a child crime of carrying offensive weaponry at public meetings and processions crime of carrying out retaliation and frame-ups crime of causing explosions crime of causing major factory or mine accidents by irresponsibility crime of causing traffic casualties crime of causing trouble in weaponry crime of cheating and bluffing crime of cheating others into drug taking or injection crime of children filing complaints against their parents or grandparents crime of child-stealing crime of coercing others into drug taking or injection crime of coercing others into prostitution crime of coercing women into prostitution crime of coercion crime of commission crime of communication of information relating to munitions crime of compelling a woman to enter into sexual intercourse

法律咨询免费平台收录17839362条法律咨询问答词条，基本涵盖了全部常用法律问题的释义及解答，是法律学习及实务的有利工具。