A Research on the Pre-tax Deduction of Enterprise Income Taxation of Data Asset Expense
Under the era of digital economy,data has become one of the five major factors of production alongside land,labor,capital and technology,and has become a kind of important asset of enterprises.In order to standardize the pre-tax deduction of enterprise income tax of data asset expenses,the qualified data should be defined as a kind of intangible asset under the enterprise income tax system.It is necessary to adapt to the rapid iteration of data asset,shorten the amortization period of data asset expenses,and allow the enterprises to amortize data asset expenses by accelerating amortization method.
Data AssetIntangible AssetsEnterprise Income TaxPre-tax Deduction
NETL
NSTL
万方数据
