企业对无形资产进行摊销是否需要做帐-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	企业对无形资产进行摊销是否需要做帐
释义	企业应当按月对无形资产进行摊销。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等不得计算摊销费用扣除。【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。
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