500万元以下设备器具一次性税前扣除政策

Core Viewpoint - The article discusses tax incentives aimed at supporting the development of small and micro enterprises, allowing for a one-time tax deduction for equipment and instruments valued under 5 million yuan purchased between January 1, 2018, and December 31, 2027 [1][2]. Summary by Sections Tax Burden Reduction - Enterprises can deduct the full cost of newly purchased equipment and instruments valued at or below 5 million yuan from their taxable income in the year of purchase, rather than depreciating the asset over several years [1]. Eligibility Criteria - The policy applies to fixed assets excluding buildings and structures, and includes both purchased and self-constructed assets. The purchase price, related taxes, and other direct costs incurred to make the asset operational are included in the asset's value [2][3]. Deduction Timing - The deduction can be claimed in the month following the month the asset is put into use, and the timing of asset recognition depends on the purchase method [3]. Tax Treatment Options - Companies can choose to apply this one-time deduction policy, which may lead to discrepancies between tax and accounting treatments. Once a company opts for this policy, it cannot change its decision in subsequent years [4]. Documentation Requirements - Companies must retain specific documentation to support their claims, including purchase invoices, asset accounting vouchers, and records of any differences between tax and accounting treatments [4]. Assets Over 5 Million Yuan - Fixed assets exceeding 5 million yuan will continue to be subject to existing tax regulations regarding depreciation and tax treatment [5]. Enjoyment of the Policy - The policy can be enjoyed without the need for a formal application process [6].