Group 1 - The article defines fixed assets as non-monetary assets held by enterprises for production, service provision, leasing, or management, with a usage period exceeding 12 months, including buildings, machinery, and tools [4] - The minimum depreciation periods for fixed assets are specified, with different categories such as buildings, machinery, and electronic devices having distinct minimum depreciation years [4] - Certain fixed assets are not eligible for depreciation deductions, including unused assets, leased assets, and assets unrelated to business activities [4] Group 2 - Accelerated depreciation is allowed for fixed assets that require it due to technological advancements, with methods including shortening the depreciation period or using accelerated depreciation methods [5] - Specific provisions for accelerated depreciation include one-time deductions for newly purchased R&D equipment valued under 1 million yuan and special policies for assets valued under 5,000 yuan [5][6] - For equipment purchased between January 1, 2018, and December 31, 2027, assets valued under 5 million yuan can be deducted in full in the current period, while those over this amount follow existing tax regulations [5] Group 3 - Software and integrated circuit production equipment can be accounted for as fixed or intangible assets, with depreciation periods potentially shortened to a minimum of 2 years for software and 3 years for production equipment [6]

Tax Calculation Methods - The article discusses the calculation methods for input tax that cannot be accurately allocated, particularly for taxpayers using both general and simplified tax methods [3][4]. - The calculation for non-deductible input tax is based on the proportion of sales from simplified tax projects and exempt VAT projects to total sales [2][4]. Applicable Situations - Advanced manufacturing enterprises, integrated circuit companies, and industrial mother machine enterprises are highlighted as applicable situations for input tax calculations when exporting goods and services [4][5]. - The article outlines various scenarios where input tax cannot be allocated, including cases involving fixed assets and intangible assets that have undergone changes in use [7][10]. Calculation Methods for Non-Deductible Input Tax - The calculation method for non-deductible input tax on fixed and intangible assets is defined as the net value multiplied by the applicable tax rate [8][10]. - For real estate projects, the calculation of non-deductible input tax is based on the construction scale of simplified tax and exempt projects relative to the total construction scale [15]. Specific Tax Policies - The article references specific tax policies and announcements from the Ministry of Finance and the State Administration of Taxation regarding VAT adjustments and deductions for advanced manufacturing and integrated circuit enterprises [5][18]. - It emphasizes the importance of adhering to the guidelines set forth in the relevant tax announcements for accurate tax reporting and compliance [18].

Core Viewpoint - The article discusses the regulations and implications of employee education expenses, supplementary medical insurance, and R&D expenses in relation to tax deductions for companies, emphasizing compliance with tax laws and the importance of proper categorization of expenses [7][11][14]. Group 1: Employee Education Expenses - Companies are encouraged to support employees' education, but expenses for social degree education must be borne by individuals and cannot be deducted from employee education funds [7]. - The regulation states that costs incurred for employees' social degree education do not qualify for tax deductions under employee education expenses [7]. Group 2: Supplementary Medical Insurance - Companies have recently purchased supplementary medical insurance for employees, with a deduction limit set at 5% of total employee wages [9]. - Payments made by companies for supplementary medical insurance for retired employees are not eligible for tax deductions [10][11]. Group 3: R&D Expenses - R&D expenses related to product upgrades are eligible for tax deductions under specific conditions, but routine upgrades and direct applications of existing technologies do not qualify [14]. - The article outlines that only certain R&D activities are eligible for tax deductions, excluding routine upgrades and market research [14].

欢迎扫描下方二维码关注： 设备、器具，是指除房屋、建筑物以外的固定资产（ 以下简称固定资产）固定资产的购进时点和单位价值 如下图所示: | 购进方式 | 结算方式 | 购进时点确认 | 車位价值 | | --- | --- | --- | --- | | 货币形式 | 分期付款 | 到货时间 | 以购买价款和支付的 相关税费以及直接归 | | | 赊销方式 | | 属干使该资产达到预 定用途发生的其他支 | | | 其他方式 | 发票开具时间 | 出确定单位价值 | | 自行建造 | | 竣工结算时间 | 以竣工结算前发生的 | | | | | 支出确定单位价值 | 注意事项 可采取双倍余额递减法或者年数总和法。 | (表1) 固定资产计算折旧最低年限如下 | | | --- | --- | | 固定资产类型 | 最低折旧年限 | | 房屋、建筑物 | 20年 | | 飞机、火车、轮船、机器、机械和其他生产设备 | 10年 | | 与生产经营活动有关的器具、工具、家具等 | 5年 | | 飞机、火车、轮船以外的运输工具 | 4年 | | 电子设备 | 3年 | 2.一次性扣除政策 新购进单位价值不超过500万 ...