制造业符合条件的仪器、设备加速折旧政策，固定资产或购入软件加速折旧或摊销政策

Core Viewpoint - The article discusses the tax and fee incentives provided by the Chinese government to support the development of the manufacturing industry, highlighting policies related to accelerated depreciation for fixed assets in various sectors [2][12]. Summary by Sections Enjoyment Subjects - Enterprises in all manufacturing sectors, as well as those in information transmission, software, and information technology services, are eligible for the accelerated depreciation policy [2][3]. Enjoyment Content - Six specific industries, including biopharmaceuticals and aerospace, can shorten depreciation periods or adopt accelerated depreciation methods for fixed assets purchased after January 1, 2014 [3]. - Key industries such as light industry, textiles, machinery, and automobiles can also choose to shorten depreciation periods or use accelerated depreciation for fixed assets purchased after January 1, 2015 [3]. - As of January 1, 2019, the scope of industries eligible for accelerated depreciation has been expanded to include all manufacturing sectors [3]. Enjoyment Conditions - The minimum depreciation period for shortened depreciation cannot be less than 60% of the standard depreciation period as per the Corporate Income Tax Law [4][6]. - Enterprises can choose between the double declining balance method or the sum-of-the-years-digits method for accelerated depreciation [4][6]. Enjoyment Time - The incentives have been in effect since January 1, 2014, and will continue to be available [5]. Application Timing - Enterprises must submit monthly, quarterly, and annual corporate income tax prepayment and settlement declarations to enjoy the benefits [7][17]. Required Documentation - Enterprises must retain documentation proving their eligibility, including invoices for fixed asset purchases and records of tax and accounting differences [8][17]. Enjoyment Methods - The application for benefits can be processed through online platforms such as the electronic tax bureau or in-person at tax service halls [9][18]. Policy Basis - The policies are based on several official notifications and regulations issued by the Ministry of Finance and the State Administration of Taxation, including notices from 2014, 2015, and 2019 [12][19].