Policy Basis - The announcement from the Ministry of Finance and the State Taxation Administration regarding the value-added tax deduction policy for advanced manufacturing enterprises allows for increased tax deductions for newly purchased equipment and instruments from January 1, 2024, to December 31, 2027, with a unit value not exceeding 5 million yuan, which can be fully deducted in the current period without annual depreciation calculation [4] Policy Content - The fixed asset accelerated depreciation policy allows all manufacturing enterprises to choose to shorten the depreciation period or adopt accelerated depreciation methods for newly purchased fixed assets since January 1, 2019. The minimum depreciation period cannot be less than 60% of the depreciation period stipulated in the Corporate Income Tax Law implementation regulations [5] Beneficiaries - The beneficiaries of the policies include enterprises that purchase new equipment and instruments, as well as all enterprises in the manufacturing sector that acquire new fixed assets [5][6]
一图读懂 ▏大规模设备更新的税费优惠政策
蓝色柳林财税室·2025-07-13 08:12