一图带你了解企业所得税固定资产加速折旧及一次性税前扣除政策申报案例

Core Viewpoint - The article discusses the policies regarding accelerated depreciation and one-time deductions for fixed assets, highlighting their implications for tax calculations and financial reporting. Group 1: Depreciation Policies - Fixed asset depreciation minimum years are specified: buildings and structures require 20 years, machinery and equipment require 10 years, tools and furniture require 5 years, transportation tools (excluding aircraft, trains, and ships) require 4 years, and electronic devices require 3 years [5]. - A one-time deduction policy allows for the immediate expense recognition of newly purchased equipment and tools valued at no more than 5 million yuan, eliminating the need for annual depreciation calculations [6]. Group 2: Accelerated Depreciation and One-Time Deduction Overview - The accelerated depreciation and one-time deduction policies apply to all industries under specific conditions, such as technological advancements or equipment used in harsh environments [7]. - New equipment purchased for research and development valued at no more than 1 million yuan can also be deducted in one go, while equipment over this value can have its depreciation period shortened or accelerated [7]. Group 3: Accounting and Tax Treatment - Fixed assets are recognized at the time of purchase, with the value determined by the purchase price plus related taxes and costs necessary to prepare the asset for use [8]. - Companies opting for the one-time tax deduction must ensure their tax treatment aligns with their accounting treatment, as they cannot change this decision in subsequent years [11]. Group 4: Case Study - A case study illustrates a company purchasing equipment for 1.2 million yuan, opting for the one-time deduction policy, which affects both accounting and tax reporting [12][13]. - The accounting treatment involves recognizing the asset and corresponding expenses over the years, while the tax treatment requires adjustments in the tax return to reflect the one-time deduction [14].