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qi ye yan fa lei wu xing zi chan xiang guan ye wu suo de shui you hui zheng ce tan tao
Author(s): 
Pages: 78-81
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  加计扣除转让所得递延纳税研发活动无形资产;
Abstract: 企业研发类无形资产在研究开发、转让所有权或使用权、对外投资等业务中,均涉及相应所得税优惠政策。企业进行研发活动,可享受费用化支出当期加计扣除、资本化支出在摊销期间分期摊销加计扣除优惠;在对外投资业务中,不仅可享受所有权转让所得税税收优惠,还可享受递延纳税优惠;对研发无形非独占许可使用权转让业务,除可享受使用权转让所得税优惠外,对其保留使用权益部分仍可享受后续期间相应摊销费用加计扣除优惠。
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