河套深港科技创新合作区是粤港澳大湾区内唯一一个以科技创新为主题的重大合作平台。据悉，《深圳 经济特区河套深港科技创新合作区深圳园区条例》（简称《条例》）即将于今年3月1日起正式实施，根 据该《条例》，深圳园区确立了"一线放开、二线管住、区内自由"的特殊监管模式。在业内人士看来， 这一安排不仅简化了物理通关流程，更对科研活动所依赖的核心要素进行了系统性松绑，包括科研人员 跨境往来、科研物资快速通关、数据跨境安全流动以及生物样本等特殊材料的跨境调配。同时，《条 例》推动民商事规则对接香港、接轨国际，并引入创新容错机制，为高风险、高不确定性的前沿科研提 供制度性包容。 相关税收政策明确了。 为支持河套深港科技创新合作区深圳园区（以下称"河套深圳园区"）联合香港园区打造国际科技创新高 地，财政部、海关总署、税务总局日前联合印发《关于河套深港科技创新合作区深圳园区货物进出口有 关税收政策的通知》，自2026年2月10日起实施。 此前，在港深创科园开园典礼上，香港特区行政长官李家超致辞时表示，由香港园区联同深圳园区所组 成的河套合作区，是国家"十四五"规划下粤港澳大湾区的一个重要合作平台，河套的发展目标是成为世 界级创新 ...

欢迎扫描下方二维码关注： （一）正确理解 "新购进" 根据《国家税务总局关于设备 器具扣除有关企业所得税政策执行问题的公告》（国家税务总局公告2018年第46号）规定， 所谓"购 进"是指：以货币形式购进或自行建造两种形式。所谓"新"是指：区别于原已购进的固定资产，并非要购进全新的固定资产，公告明确以 货币形式购进的固定资产包括企业购进的使用过的固定资产。 （二）正确理解 "单位价值" 根据《国家税务总局关于设备 器具扣除有关企业所得税政策执行问题的公告》（国家税务总局公告2018年第46号）规定， 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。 一、政策内容 根据《财政部 税务总局关于设备、器具扣除有关企业所得税政策的公告》（财政部 税务总局公告2023年第37号）规定， 企业在2024 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；单位价值超过500万元的，仍按企业所 ...

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]