The time required for amortization of trademark intangible assets is: the amortization period of trademark intangible assets, which shall be amortized according to the years agreed in the contract, or not less than 65,438+00 years if there is no agreement in the contract.

legal ground

Article 67 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

It is allowed to deduct the amortization expenses of intangible assets calculated by the straight-line method.

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.