【涨知识】“以旧换新”有哪些税收小知识？快来了解一下

Equipment Update - The policy allows for one-time tax deductions for newly purchased equipment and tools valued at no more than 5 million yuan from January 1, 2024, to December 31, 2027, enabling companies to deduct these costs in the current period without annual depreciation calculations [2] - Investments in digital and intelligent upgrades of specialized equipment made during the same period can receive a tax credit of 10% on the portion not exceeding 50% of the original tax basis of the equipment [3] - The policies are based on announcements from the Ministry of Finance and the State Administration of Taxation regarding corporate income tax deductions for equipment and specialized equipment upgrades [4][7] Consumer Goods Trade-in - From January 1, 2026, to December 31, 2027, there will be a 50% reduction in vehicle purchase tax for new energy vehicles, with a maximum tax reduction of 15,000 yuan per vehicle [4] - Second-hand car dealers will benefit from a reduced VAT rate of 0.5% on the sale of purchased second-hand cars, down from the standard 3% [5] - The policies are part of a broader initiative to promote equipment updates and consumer goods trade-ins, leading to increased sales revenue in related industries [6] Recycling and Circular Economy - Starting April 29, 2024, resource recovery enterprises can issue "reverse invoices" to individuals selling scrapped products, provided the total sales do not exceed 5 million yuan within 12 months [8] - General VAT taxpayers engaged in recycling can choose a simplified tax calculation method at a rate of 3% or opt for the general method for VAT payments [8] - The policies are supported by announcements from the National Taxation Administration and the Ministry of Finance regarding resource recovery and VAT policies [8]