无形资产会计核算与税法差异分析

无形资产是企业拥有的一项特殊资产项目,在企业资产中所占的分量越来越重。从无形资产初始计量会计核算与税法差异,无形资产研发支出会计核算与税法差异和无形资产后续计量会计核算与税法差异等三个方面分析了无形资产会计核算与税法之间存在着差异,指出在资产负债表债务法下,将差异通过核算方法体现出来,以达到协调与统一。

On Differences between Intangible Assets Accounting Calculation and Tax Law

Intangible assets are a special asset item that an enterprise owns.They are increasing their share in enterprise assets.The article analyzes the difference between intangible assets accounting calculation and tax law from the three aspects such as the difference between the initial measurement of intangible assets accounting and tax law,the difference between RD expenditures accounting for intangible assets and tax law and the difference between subsequent measurement of intangible assets accounting and tax law.It pointes out that under balance sheet liability method,we can show the difference through accounting method to reach harmony and uniformity.