The provision for impairment of intangible assets accrued by an enterprise may be deducted from the current profits in accounting, but it shall not be deducted from the taxable income in the current period according to the provisions of the tax law. So as to form a deductible timing difference. When an enterprise adopts the tax payable accounting method, it does not set the subject of "deferred tax". If the tax impact accounting method is adopted, the debit of the deferred tax account will be transferred back to the credit of the deferred tax account when the impairment reserve is accrued. Intangible assets are different from inventory, and there is a process of gradual value transfer. The tax adjustment, income tax expense and deferred income tax of intangible assets with impairment provision withdrawn or reversed are the same as those of fixed assets. The difference is that the book value of intangible assets is directly written off when amortization of intangible assets, and the depreciation of fixed assets is included in its allowance account. Therefore, it is not necessary to adjust the book balance of intangible assets when they are transferred back to impairment reserve. When the accrued impairment reserve for intangible assets is reversed, the difference between the recoverable amount and the book balance of intangible assets without considering the impairment factor and its book value is recognized as the impairment reserve for intangible assets that can be reversed into profits and losses, and the reversal amount shall not exceed the book balance of the accrued impairment reserve.

Except the reserves approved by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the reserves accrued by other industries and enterprises shall not be deducted before tax. After June 5438+ 10/in 2008, without the approval of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the corresponding losses actually incurred by enterprises in future years should be written off.