An enterprise successfully developed a patented technology in August of 2×19 years, and * * * incurred R&D expenditure of 16 million yuan, which was in line with the capital.

the book value is 12-12/1*5/12=115, (divided by 1 years, amortized for 5 months in 28. )

tax basis ,

taxable temporary difference 115-=115.

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