涨知识！新购进的设备、器具应这样享受一次性税前扣除

Policy Content - The announcement from the Ministry of Finance and the State Administration of Taxation allows enterprises to deduct the cost of newly purchased equipment and instruments valued at no more than 5 million yuan in a single tax year from January 1, 2024, to December 31, 2027, without annual depreciation [3] - Equipment and instruments valued over 5 million yuan will still follow existing tax regulations regarding accelerated depreciation [3] Key Points of the Policy Understanding "New Purchase" - "Purchase" refers to acquiring assets through monetary transactions or self-construction. "New" distinguishes these from previously acquired fixed assets, and used fixed assets purchased with cash are also included [5] Understanding "Unit Value" - The unit value of fixed assets is determined by the purchase price, related taxes, and other expenses necessary to make the asset usable. For self-constructed assets, the unit value is based on expenditures before completion [7] Understanding "Deduction Year" - Fixed assets can be deducted in the month following their use, applicable for the entire year [8] Hot Questions and Answers - The timing for determining the purchase of equipment and instruments valued at no more than 5 million yuan is based on the invoice date for cash purchases, the delivery date for installment purchases, and the completion date for self-constructed assets [9] - Enterprises must retain documentation such as invoices, accounting vouchers, and records of tax and accounting treatment differences for tax declaration purposes [9] - Choosing a one-time tax deduction does not require the same accounting treatment, allowing flexibility in tax and accounting methods [9] - Enterprises that initially choose to deduct through depreciation can switch to a one-time deduction in future years, but those who do not opt for the one-time deduction cannot change their choice later [9]