2. The cost of supporting computer servers should be included in the fixed assets.
3. If the company buys small software, the cost is not high, which can be included in the management expenses. ?
4. If the cost is high, it is recommended to contact the local national tax to avoid tax adjustment and overpayment. ?
Generally speaking, the cost of secondary development is not very large, which can be directly included in the current profit and loss. It can also be included in intangible assets for amortization.
6. If you enter the fixed assets, you must deduct the input tax.
Extended data:
Intangible assets are usually amortized, and separately priced financial software purchased by the company should be included in intangible assets.
Accounting treatment:
When you bought it?
Borrow: intangible assets; ?
Loans: bank deposits; ?
When amortizing,
Loans, management fees,
Loan: intangible assets-amortization of intangible assets
References:
Baidu encyclopedia-management fee