Legal analysis: the right to use assets refers to the lessee's right to use the leased assets within the lease term, which belongs to intangible assets. According to Article 67 of the Regulations for the Implementation of the Enterprise Income Tax Law, the amortization period is not less than 65,438+00 years. As an investment or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life. When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.

Legal basis: Article 65 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) The intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary long-term assets held by enterprises for producing products, providing labor services, leasing or operating management, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.

Article 67 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted.

The amortization period of intangible assets shall not be less than 10 year.

As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.

When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.