Legal analysis: The current enterprise accounting system stipulates the amortization of intangible assets in this way. Intangible assets shall be amortized evenly by stages within the expected service life from the month of acquisition and included in profits and losses. If the estimated service life exceeds the service life stipulated in the relevant contract or the effective life stipulated by law, the intangible assets shall be amortized according to the shorter service life stipulated in the contract or the service life stipulated by law, or the amortization life shall not be less than 65,438+00 years. The author believes that this treatment is inappropriate. Just as the enterprise accounting system should fully consider the nature and consumption mode of fixed assets when drawing depreciation, reasonably determine the expected service life and estimated net salvage value of fixed assets, and reasonably choose the depreciation method of fixed assets according to factors such as scientific and technological development and environment. Amortization of intangible assets cannot be as simple as complete straight-line amortization, but should be changed. But it must also be based on the reclassification of intangible assets.

Legal basis: 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.