企业所得税汇算清缴合规小助手——节能节水、环境保护、安全生产专用设备篇

Core Viewpoint - The article discusses the new tax policy announced by the Ministry of Finance and the State Taxation Administration regarding the digital and intelligent transformation of energy-saving, water-saving, environmental protection, and safety production specialized equipment, which allows companies to offset a portion of their corporate income tax from 2024 to 2027 [2]. Summary by Sections 1. Main Content of the Policy - Companies can offset 10% of the amount spent on the digital and intelligent transformation of specialized equipment, provided that the investment does not exceed 50% of the original tax basis of the equipment purchased [4][6]. 2. Eligible Transformation Investments - The digital and intelligent transformation investments made between January 1, 2024, and December 31, 2027, are eligible for corporate income tax offset [7]. 3. Amount and Method of Offset - The offset amount is calculated as 10% of the transformation investment, limited to the portion that does not exceed 50% of the original purchase price of the specialized equipment [9][10]. 4. Carry Forward of Unused Offset - If the corporate income tax payable in a given year is insufficient to utilize the offset, the unused portion can be carried forward for up to five years [11]. 5. Specific Types of Eligible Equipment - The specialized equipment eligible for this policy must be listed in the relevant tax exemption directories issued by the Ministry of Finance and other authorities [12]. 6. Definition of Digital and Intelligent Transformation - This transformation refers to the use of information and digital technologies to improve the operational efficiency and capabilities of specialized equipment, including data collection, transmission, analysis, and intelligent control [14]. 7. Exclusions from the Offset Policy - Companies cannot enjoy the offset if they do not actually use the transformed equipment, transfer or lease the equipment within five tax years after transformation, or if the transformation is funded by government grants [18]. 8. Accounting Treatment Requirements - Companies must separately account for the expenses related to the digital and intelligent transformation of specialized equipment to qualify for the tax benefits [20]. 9. Method to Enjoy the Policy - Companies should prepare a transformation plan or obtain a registered technical development or service contract to retain for future reference [21]. 10. Differences from Previous Tax Policies - The new policy allows for a 10% offset on transformation investments made from 2024 to 2027, whereas previous policies focused on the purchase of specialized equipment without the transformation aspect [22].