When calculating taxable income, what account does software copyright belong to?

Software copyrights are included in the Intangible assets account. And when calculating taxable income, the amortization expenses of intangible assets calculated by the enterprise in accordance with regulations are allowed to be deducted. However, intangible assets, self-generated goodwill, etc. that have been deducted from self-development expenditures when calculating taxable income are excluded. Regarding the question of what subjects should be included in software copyright, the editor of Legal Savior Network will give you a detailed answer below.

1. What subjects should software copyright be included in when calculating taxable income?

1. Software copyright is included in the intangible assets account. And when calculating taxable income, the amortization expenses of intangible assets calculated by the enterprise in accordance with regulations are allowed to be deducted. However, intangible assets, self-generated goodwill, etc. that have been deducted from self-development expenditures when calculating taxable income are excluded.

2. Legal basis: Article 12 of the "Enterprise Income Tax Law of the People's Republic of China", when calculating taxable income, the intangible assets calculated by the enterprise in accordance with regulations Amortization expenses are allowed to be deducted. The following intangible assets shall not be deducted from amortization expenses:

(1) Intangible assets for which self-developed expenditures have been deducted when calculating taxable income;

(2) Self-generated goodwill;

(3) Intangible assets unrelated to business activities;

(4) Other intangible assets for which amortization expenses cannot be calculated and deducted.

2. What rights does software copyright include?

1. The right of publication, that is, the right to decide whether the software will be made public;

2. The right of signature, That is, the right to indicate the identity of the developer and sign on the software;

3. The right to modify, that is, to add to, delete from, or change the order of instructions or statements in the software Rights;

4. Right to copy, that is, the right to make one or more copies of the software;

5. Distribution right, that is, the right to provide originals or copies of software to the public by selling or donating them;

6. Leasing right, that is, the right to license others to temporarily use the software for a fee, except that the software is not the main subject of the rental;

7. Information network The right of dissemination, that is, the right to provide software to the public through wired or wireless means, so that the public can obtain the software at a time and place of their own choosing;

8. Translation right, that is, the right to convert the original software from one natural language into another natural language;

9. Other rights that should be enjoyed by the software copyright owner right.

Software copyright owners can license others to exercise their software copyrights and are entitled to receive remuneration.

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