First of all, suppose that the original value of intangible assets you formed is 65,438+0,000 yuan, which is amortized according to 65,438+00 years, and the annual amortization amount included in management expenses is 65,438+0,000 yuan, but the tax law allows you to amortize according to 65,438+0.50%, that is, 65,438+0.50 yuan. The difference in 50 yuan was made in the tax adjustment, which did not affect the accounting treatment at that time. After amortization for 5 years, the net value of intangible assets is 1000- 100*5=500. At this time, 200 yuan's impairment occurred, the original value was 1000-200=800, and the remaining amortization period was 5 years. Therefore, 200 is included in the current year's asset impairment, and deferred income tax is recognized.

So you can understand it from two aspects: taxation is taxation and accounting is accounting. You should do whatever you want, regardless of the tax law. Only when the accounting profit is adjusted to taxable income will the tax impact be considered. 1, the part that can be amortized more can reduce the taxable income; 2. Do not recognize the part of asset impairment loss, and increase taxable income;