Legal subjectivity:

The amortization life of intangible assets is a minimum of ten years, and amortization expenses should be calculated according to the straight-line method. Its accounting items belong to management expenses and are non-current assets in the asset category. In addition, the amortization period of intangible assets acquired through investment or transfer can be less than 10 years. The law is objective:

Article 12 of the "Enterprise Income Tax Law" When calculating taxable income, the amortization expenses of intangible assets calculated by the enterprise in accordance with regulations are allowed to be deducted. The following intangible assets shall not be deducted from amortization expenses: (1) Intangible assets for which self-developed expenditures have been deducted when calculating taxable income; (2) Self-generated goodwill; (3) Intangible assets unrelated to operating activities; ( 4) Other intangible assets for which amortization expenses cannot be calculated and deducted.