企业所得税加速折旧怎么填？

Core Viewpoint - The article discusses various tax incentives and depreciation methods for fixed assets and intangible assets in specific industries and regions, highlighting the importance of these measures for promoting investment and economic growth [2][3]. Group 1: Tax Incentives - Important industries are allowed to accelerate depreciation on fixed assets, which can enhance cash flow and investment capacity [3]. - Other industries can also benefit from accelerated depreciation on research and development equipment, promoting innovation [3]. - Companies in the Hainan Free Trade Port can accelerate depreciation on both fixed assets and intangible assets, encouraging business development in the region [3]. Group 2: Specific Regions and Industries - Enterprises in the Hengqin Guangdong-Macao Deep Cooperation Zone are eligible for accelerated depreciation on fixed assets and intangible assets, fostering cross-border economic collaboration [3]. - The article emphasizes the role of technological advancements and asset upgrades in allowing for accelerated depreciation, which can lead to improved operational efficiency [3]. - Fixed assets subjected to constant strong vibrations and high corrosion can also qualify for accelerated depreciation, addressing specific industry needs [3].