Policy Overview - The policy allows for a one-time tax deduction for equipment and instruments purchased between January 1, 2018, and December 31, 2027, with a unit value not exceeding 5 million yuan [3][4] - This deduction can be accounted for in the current period's cost expenses, eliminating the need for annual depreciation calculations [3] Eligibility Criteria - Equipment and instruments refer to fixed assets excluding buildings [5] - Purchases can be made in cash or through self-construction, including used fixed assets [5] - The unit value is determined by the purchase price, related taxes, and other expenses necessary to make the asset usable [5] Deduction Process - The deduction can be claimed in the month following the asset's usage [6] - Companies can choose to enjoy this deduction policy based on their operational needs, but once chosen, it cannot be changed in subsequent years [6] - Documentation required includes purchase invoices, accounting vouchers, and records of tax treatment differences [6] Asset Treatment - Fixed assets valued over 5 million yuan will follow existing tax regulations for accelerated depreciation [7] - An example is provided where a company purchases equipment for 1.2 million yuan, which qualifies for the one-time deduction [8] Tax Filing Examples - For the second quarter of 2025, the company would report a depreciation of 1,000 yuan for the equipment [8] - In the third quarter, cumulative depreciation would be reported as 4,000 yuan [9] - By the end of 2025, total depreciation would amount to 7,000 yuan, with an asset disposal loss calculated [12] Documentation for Tax Reporting - Companies must fill out specific forms detailing asset depreciation and tax adjustments [11][13] - The forms include the "Asset Depreciation, Amortization, and Tax Adjustment Detail Table" and the "Asset Loss Tax Deduction and Tax Adjustment Detail Table" [13]

欢迎扫描下方二维码关注： 支持小微企业和个体工商户发展税费优惠 减轻税费负担 500万元以下设备器具一次性 税前扣除政策 享受主体 企业 优惠内容 企业在 2018 年 1 月 1 日至 2027 年 12 月 31 日期间新购进 的设备、器具，单位价值不超过 500 万元的，允许一次性计入 当期成本费用 在计算应纳税所得额时扣除，不再分年度计算折 旧（以下简称一次性税前扣除政策）。 片图 享受条件 1.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）；所称购进，包括以货币形式购进或自行建 造，其中以货 币形式购进的固定资产包括购进的使用过的固定 资产；以货币形式购进的固定资产，以购买价款和支付的相关 税费以及直接归属于使该资 产达到预定用途发生的其他支出确 定单位价值，自行建造的固定资产，以竣工结算前发生的支出 确定单位价值。 固定资产购进时点按以下原则确认：以货币形式购进的固定资产，除采取分期付款或赊销方式购进外，按发票开具时间确认；以分期 付款或赊销方式购进的固定资产，按固定资产到货时间确认；自行建造的固定资产，按竣工结算时间确认。 2.固定资产在投入使用月份的次月所属年度一次性税前扣 ...