Does the design patent evaluation consider income tax?

Yes, the value-added assessment needs to be incorporated into the taxable income of the investment year. There is a simple reason. The investee accounts for 5 million yuan, amortizes it and pays it before tax. In other words, the tax basis of this intangible asset has changed from 6.5438+0 million yuan to 5 million yuan, which is either approved by the state or taxed.