| Announcement of the State Administration of Taxation on the Implementation of Relevant Enterprise Income Tax Policies for the Deduction of Equipment and Instruments | | 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 |
| (Announcement No. 46 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第46号） |
| In accordance with the provisions of the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations (hereinafter referred to as “Enterprise Income Tax Law and its implementation regulations”), as well as the Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Enterprise Income Tax Policies for the Deduction of Equipment and Instruments (No. 54 [2018] of the Ministry of Finance), you are hereby notified of the implementation of relevant enterprise income tax policies for the deduction of equipment and instruments: | | 根据《中华人民共和国企业所得税法》及其实施条例（以下简称企业所得税法及其实施条例）、《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通知》（财税〔2018〕54号）规定，现就设备、器具扣除有关企业所得税政策执行问题公告如下： |
| I. If the unit price of the equipment or instruments newly purchased between January 1, 2018 and December 31, 2020 by an enterprise is not more than RMB 5 million, such equipment or instruments are allowed to be included in the current costs and expenses at one time and deducted in the calculation of taxable income, instead of being depreciated annually (hereinafter referred to as “Policy of Pre-tax Deduction at One Time”). | | 一、企业在2018年1月1日至2020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）。 |
| 1. The aforesaid “equipment or instruments” refer to fixed assets beyond premises and buildings (hereinafter referred to as “Fixed Assets”); the aforesaid “purchased” includes purchased in cash or self-built; the fixed assets purchased in cash include purchased and used fixed assets, and their unit price shall be determined by the purchasing price, the relevant taxes and surcharges paid, and other expenses directly attributable to making the said asset realize the predetermined purpose of use; and for self-built fixed assets, the unit price shall be determined by the expenses incurred before the final settlement upon completion of the assets in question. | | （一）所称设备、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。 |
2. The time of purchasing fixed assets shall be determined according to the following rules: for fixed assets purchased in cash (except payment by installments or purchasing on open account), it shall be determined by the time of issuing the invoice; for fixed assets purchased by payment by installments or on open account, it shall be determined by the delivery time of the fixed assets; and for self-built fixed assets, it shall be determined by the time of final settlement upon completion of the assets in question.
．．．．．． | | （二）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。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |