For the self-developed intangible assets, the cost is the expenses incurred after the assets reach the capitalization conditions in the development process and before reaching the scheduled usable state.
The purchased intangible assets shall be taxed on the basis of the purchase price, relevant taxes and fees paid and other expenses directly attributable to making the assets reach the intended purpose.
Intangible assets obtained through donation, investment, exchange of non-monetary assets and debt restructuring. , should be used as a tax basis, based on the fair value of assets and related taxes and fees paid.