Group 1 - The article discusses the tax policies related to the acquisition of assets by taxpayers, specifically focusing on the limitations of one-time tax deductions for certain types of assets [3][5][9] - Taxpayers cannot enjoy one-time tax deductions for purchased or self-built properties, buildings, or intangible assets [3] - Equipment or tools with a unit value exceeding 5 million yuan are also excluded from one-time tax deductions, leading some companies to split contracts or invoices to circumvent this rule [3][5] Group 2 - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for one-time tax deductions [3] - Taxpayers engaging in false acquisitions, such as inflating equipment values through related transactions, are also ineligible for these deductions [3] - There may be tax accounting discrepancies when enjoying one-time tax deductions, which could lead to insufficient tax adjustments in subsequent years [3]

Core Viewpoint - The article discusses the implementation of the Farmland Occupation Tax Law in China, which took effect on September 1, 2019, aimed at regulating land use and protecting arable land. It outlines the tax obligations for individuals and entities occupying farmland for non-agricultural construction and details the tax reduction policies applicable to certain transportation infrastructure projects [1][5]. Tax Reduction Policies - The article specifies that certain transportation facilities, such as railway lines, highways, airports, ports, and waterways, can enjoy reduced farmland occupation tax rates. For example, the tax is reduced to 2 yuan per square meter for eligible projects [1][2]. - The tax reduction applies to specific types of infrastructure, including: - Railway lines limited to approved constructions like roadbeds and bridges [2] - Highways that include various classifications such as national and provincial roads [2] - Airports designated for civil aviation [2] - Ports for ship docking and cargo handling [2] - Waterways for safe navigation [2] - Water conservancy projects approved by local authorities [2] Application Process - Taxpayers are responsible for self-assessing their eligibility for tax reductions and must submit applications to enjoy these benefits. They are also required to retain relevant documentation for verification [3]. Change of Land Use - If a taxpayer changes the use of the land from a reduced or exempt status, they must pay the applicable farmland occupation tax based on the local tax rate. The obligation to pay arises on the day the use is changed, with a 30-day window to report and pay the tax [4]. Policy References - The article cites several official documents that provide the legal framework for the Farmland Occupation Tax Law and its implementation, including announcements from various government departments [5].

欢迎扫描下方二维码关注： 限于企业通过货币购进或自建方式取得的符 合条件的资产。纳税人购进或自建的房屋、 建筑物、无形资产，不得享受一次性税前扣 除政策。 IIIIIIIIIIIIIIIIIIIII 单位价值超过标准 纳税人购进或自建单位价值500万元以上的 设备器具，不得享受一次性税前扣除政策。 部分企业为享受优惠政策，违规对购进设备 器具进行拆分。比如，有的企业将合同或发 票化整为零，对买卖合同、购销发票进行拆 分，将单件大额资产人为拆解为多个500万 元以下不具有独立使用功能设备器具，并分 别一次性税前扣除。 非货币形式购进 纳税人以非货币形式(如无偿划拨等)购 进的设备器具，不得享受一次性税前扣除 // 虚假购进 纳税人以关联交易等方式虚增的设备器具， 或未实际购进设备器具，不得享受一次性税 前扣除政策。 IIIIIIIIIIIIIIIIIIII 未进行纳税调增 享受一次性税前扣除政策可能会产生税会差 异，后续年度，未相应进行纳税调增。比 如,享受优惠后,持有期间少计纳税调增金 额;处置资产时,少计纳税调增金额,未足 额确认所得。 N 3 | 政策。 4 5 来源：国家税务总局 来源国家税务总局 欢迎 ...