500万元以下设备器具一次性税前扣除政策及申报操作

Policy Overview - The policy allows for a one-time tax deduction for equipment and instruments purchased between January 1, 2018, and December 31, 2027, with a unit value not exceeding 5 million yuan [3][4] - This deduction can be accounted for in the current period's cost expenses, eliminating the need for annual depreciation calculations [3] Eligibility Criteria - Equipment and instruments refer to fixed assets excluding buildings [5] - Purchases can be made in cash or through self-construction, including used fixed assets [5] - The unit value is determined by the purchase price, related taxes, and other expenses necessary to make the asset usable [5] Deduction Process - The deduction can be claimed in the month following the asset's usage [6] - Companies can choose to enjoy this deduction policy based on their operational needs, but once chosen, it cannot be changed in subsequent years [6] - Documentation required includes purchase invoices, accounting vouchers, and records of tax treatment differences [6] Asset Treatment - Fixed assets valued over 5 million yuan will follow existing tax regulations for accelerated depreciation [7] - An example is provided where a company purchases equipment for 1.2 million yuan, which qualifies for the one-time deduction [8] Tax Filing Examples - For the second quarter of 2025, the company would report a depreciation of 1,000 yuan for the equipment [8] - In the third quarter, cumulative depreciation would be reported as 4,000 yuan [9] - By the end of 2025, total depreciation would amount to 7,000 yuan, with an asset disposal loss calculated [12] Documentation for Tax Reporting - Companies must fill out specific forms detailing asset depreciation and tax adjustments [11][13] - The forms include the "Asset Depreciation, Amortization, and Tax Adjustment Detail Table" and the "Asset Loss Tax Deduction and Tax Adjustment Detail Table" [13]