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随着信息化技术的发展,无形资产成为构建企业核心竞争力的关键因素,是企业资产的重要组成部分,成为获取超额利润的重要手段,对于提高企业经营效率、服务水平具有非常重要的意义,能够给企业带来超过正常经营利润的超额利润,有效的提高企业的核心竞争力。企业在对无形资产的购入、日常管理和报废中进行账务处理确定企业利润总额,但企业在交税时并不是按照企业会计账面利润交税,而是根据我国税法的相关规定交税,我国政府对无形资产的税制问题进行严格规范,防止企业利用无形资产调控利润,保证国家的财政收入。
With the development of information technology, intangible assets have become the key factor to build the core competitiveness of enterprises, which is an important part of corporate assets and an important means of obtaining excess profits. It is of great significance for improving the efficiency and service level of enterprises. Can bring more than the normal operating profit excess profits, effectively improve the core competitiveness of enterprises. Enterprises in the purchase of intangible assets, daily management and retirement in the accounting treatment to determine the total corporate profits, but enterprises in the tax is not in accordance with corporate accounting profit tax, but in accordance with the relevant provisions of our tax law tax, Our government strictly rules the taxation system of intangible assets so as to prevent enterprises from using their intangible assets to control their profits and ensure their financial revenue.