制造业企业享受固定资产加速折旧税收优惠，需注意哪些问题？

Group 1 - The definition of fixed assets includes non-monetary assets held for production, service provision, leasing, or management, with a usage period exceeding 12 months, such as buildings, machinery, and tools [4] - The minimum depreciation period for fixed assets is specified, with different categories having distinct minimum years for depreciation calculation [4] - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [4] Group 2 - Accelerated depreciation can be applied to fixed assets due to technological advancements, allowing for shortened depreciation periods or methods such as double declining balance or sum-of-the-years-digits [5] - Special provisions for accelerated depreciation include one-time deductions for newly purchased R&D equipment valued under 1 million yuan and specific policies for assets valued under 5,000 yuan [5][6] - For software and integrated circuit production equipment, depreciation periods can be shortened, with a minimum of 2 years for software and 3 years for production equipment [6]