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哪位大神知道装修一般按几年分摊

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哪位大神知道装修一般按几年分摊

浏览：50次 | 提问时间： 06-22 03:33

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谷欠 06-22 03:34

你好。《中华人民共和国企业所得税法实施条例》中华人民共和国国务院令第512号第七十条企业所得税法第十三条第(四)项所称其他应当作为长期待摊费用的支出，自支出发生月份的次月起，分期摊销，摊销年限不得低于3年。摊销期限一般在五年以上，不超过10年，与折旧一样，可以选择直线法和加速法来摊销无形资产。

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