2. If the amount of software purchased is not large, it is included in the management expenses-office expenses.
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.
Extended data:
The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.
(a) the transfer of land use rights refers to the transfer of land use rights by land users.
Business tax shall not be levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners. Land lease is not taxed according to this tax item.
(two) the transfer of trademark rights refers to the transfer of trademark ownership or use rights.
(3) Patent transfer refers to the act of transferring the ownership or use right of patented technology.
(4) The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.
The act of providing technology without ownership shall not be taxed according to this tax item.
(5) Copyright transfer refers to the act of transferring the ownership or right to use a work. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).
Baidu encyclopedia-intangible assets