▲戳蓝色字关注蓝色柳林财税室 您好！这里是宁波12366纳税缴费服务热线，请问有什么可以帮您？ 您好，我公司是一家从事五金制造的企业，今年购入了一批共计650万元的艺术品用于办公室装饰。这批艺术品在持 有期间计提的折旧可以在企业所得税税前扣除吗？ 您好！根据《国家税务总局关于企业所得税若干政策征管口径问题的公告》（国家税务总局公告2021年第17号）第 五条规定：企业购买的文物、艺术品用于收藏、展示、保值增值的， 作为投资资产进行税务处理 。文物、艺术品资 产 在持有期间，计提的折旧、摊销费用不得扣除 。 所以您公司购入的这批艺术品的在持有期间计提的折旧不得在企业所得税税前扣除。 感谢您的来电，再见。 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 王总.这不符 合规定吧 .... ▼ 点击下方名片关注蓝色柳林财税室▼ 来源宁波税务 欢迎扫描下方二维码关注： 086 《财政部 税务总局 关于印花税 ...

天眼查App显示，近日，深圳市智慧星创科技有限公司成立，法定代表人为吴俊雄，注册资本1万人民 币，经营范围为一般经营项目是：软件开发；五金产品制造；五金产品零售；五金产品批发；智能物料 搬运装备销售；轴承制造；轴承、齿轮和传动部件制造；轴承、齿轮和传动部件销售；物料搬运装备销 售；塑料制品销售；橡胶制品销售；橡胶制品制造；通讯设备销售；电子产品销售；国内贸易代理；计 算机软硬件及辅助设备零售；技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广；货物 进出口；技术进出口。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动），许可经营项 目是：无。 ...

天眼查App显示，近日，江苏宝睿丰精密科技有限公司成立，法定代表人为黄成章，注册资本1000万人 民币，经营范围为一般项目：技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广；新材 料技术研发；汽车零部件及配件制造；五金产品制造；五金产品零售；机械设备研发；机械设备销售； 货物进出口；技术进出口；计算机软硬件及外围设备制造；计算机软硬件及辅助设备零售；计算机软硬 件及辅助设备批发（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

天眼查App显示，近日，东莞雅境制造有限公司成立，注册资本100万人民币，经营范围为一般项目： 五金产品制造；五金产品研发；五金产品批发；五金产品零售；金属结构制造；金属制品研发；金属制 品销售；橡胶制品制造；橡胶制品销售；海绵制品制造；海绵制品销售；塑料制品制造；塑料制品销 售；汽车装饰用品制造；汽车装饰用品销售；电子产品销售；智能车载设备销售；汽车零配件批发；汽 车零配件零售；移动通信设备销售；家用电器销售；家用电器零配件销售；照相机及器材销售；照明器 具销售；皮革制品制造；皮革制品销售；模具制造；模具销售；办公用品销售；互联网销售（除销售需 要许可的商品）；数字技术服务；办公服务；国内贸易代理；货物进出口；技术进出口。（除依法须经 批准的项目外，凭营业执照依法自主开展经营活动）。 ...

天眼查App显示，近日，鹰潭智继精密五金有限责任公司成立，法定代表人为桂祎红，注册资本100万 人民币，经营范围为一般项目：五金产品制造，机械零件、零部件加工，机械零件、零部件销售，金属 切割及焊接设备销售，金属工具制造，金属工具销售，电工仪器仪表制造，电工仪器仪表销售，智能仪 器仪表制造，智能仪器仪表销售，机械设备研发，机械设备销售，五金产品批发，有色金属压延加工， 金属表面处理及热处理加工，电镀加工，塑胶表面处理，专用化学产品销售（不含危险化学品），劳务 服务（不含劳务派遣）（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。 ...

Group 1 - A new individual business named Dongguang County Xinyang Hardware Factory has been established with a registered capital of 20,000 RMB [1] - The legal representative of the business is Liu Lanzhi [1] - The business scope includes manufacturing and retailing hardware products, mold manufacturing and sales, processing and sales of mechanical parts, and labor services (excluding labor dispatch) [1]

Core Viewpoint - The board of directors of Hangzhou Juxing Technology Co., Ltd. approved a proposal to provide a guarantee for its wholly-owned subsidiary Prime-Line Products, LLC to apply for a trade finance credit line of $6 million from Citibank, which is subject to shareholder approval [1] Group 1: Company Overview - Prime-Line Products, LLC was established in 1978 and specializes in window and door hardware [1] - The most recent financial report indicates that the company's debt-to-asset ratio exceeds 70% [1] Group 2: Financial Details - As of the end of August, the total external guarantees provided by the company and its subsidiaries amounted to 270.3004 million yuan, excluding this new guarantee, which represents 1.65% of the most recent audited net assets attributable to shareholders of the listed company [1] - There are no overdue guarantees reported [1] Group 3: Risk Assessment - The board believes that the risk associated with this guarantee is controllable and beneficial for the subsidiary's business development [1]

Group 1 - A new company, Shijiazhuang Hengtian Building Materials Co., Ltd., has been established with a registered capital of 500,000 RMB [1] - The legal representative of the company is Yan Huanyou [1] - The business scope includes manufacturing lightweight building materials, hardware products, plastic products, and sales of various goods including doors, windows, and household appliances [1]

Group 1 - Dongguan Qiaotou Qianyuan Carbon Fiber Factory has been established as an individual business with a registered capital of 20,000 RMB [1] - The business scope includes the manufacturing and sales of cellulose fiber raw materials, high-performance fibers and composite materials, non-metallic mineral products, and glass fiber products [1] - The company is also involved in the manufacturing and retail of hardware products, plastic products, and engages in import and export activities [1]

Core Viewpoint - Changde Mingpeng Technology Co., Ltd. has been established with a registered capital of 1 million RMB, indicating a new player in the technology and manufacturing sectors [1] Company Summary - The legal representative of the company is Peng Qianrong [1] - The company’s business scope includes a variety of services and manufacturing activities, such as information technology consulting, cement products manufacturing, and non-metallic mineral products manufacturing [1] - The company is also involved in the retail and wholesale of clothing and accessories, hardware products, and construction materials [1] - Additionally, the company engages in agricultural activities, including the purchase, sale, processing, transportation, and storage of agricultural products [1] Industry Summary - The establishment of Changde Mingpeng Technology Co., Ltd. reflects ongoing developments in the technology and manufacturing industries in China, particularly in sectors like construction materials and agricultural products [1] - The company is authorized to conduct construction engineering services and urban waste management services, indicating its involvement in infrastructure and environmental services [1]