The enterprise shall calculate the depreciation from the next month when the fixed assets are put into use; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use.
An enterprise shall, according to the nature and use of fixed assets, reasonably determine the estimated net salvage value of fixed assets. Once the estimated net residual value of fixed assets is determined, it shall not be changed.
02 general depreciation clause
Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.
Depreciation of fixed assets that cannot be deducted before tax
(1) Fixed assets other than houses and buildings that have not been put into use;
(2) Fixed assets leased by way of operating lease;
(3) Fixed assets leased by means of financial leasing;
(4) Fixed assets that have been fully depreciated and still continue to be used;
(5) Fixed assets unrelated to business activities;
(6) Land separately priced and accounted for as fixed assets;
(seven) other fixed assets that cannot be deducted from depreciation.
The accelerated depreciation policy is applicable to all industries.
If it is really necessary to accelerate the depreciation of major or key fixed assets owned by enterprises for production and operation, the depreciation period may be shortened or accelerated depreciation may be adopted:
(1) Fixed assets with faster product replacement due to technological progress;
(2) Fixed assets are in a state of strong vibration and high corrosion all the year round.
If the enterprise adopts the method of shortening the depreciation period, the minimum depreciation period of the newly purchased fixed assets shall not be less than 60% of the depreciation period stipulated in Article 60 of the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Implementation Regulations); For fixed assets that have not been purchased and used, the minimum depreciation period shall not be less than 60% of the remaining years after deducting the used years from the minimum depreciation period stipulated in the implementation regulations. Once the minimum depreciation period is determined, it generally cannot be changed.
05 one-time deduction policy
From 2065438+65438 in 2004 to 1 in October:
1. Instruments and equipment specially used for R&D newly purchased by enterprises in various industries after 20 14 10, whose unit value does not exceed 1 10,000 yuan, are allowed to be included in the current cost at one time, deducted when calculating the taxable income, and depreciation is no longer calculated on an annual basis; If the unit value exceeds 6,543,800 yuan, the depreciation period can be shortened or the accelerated depreciation method can be adopted.
2. Fixed assets with a unit value of less than 5,000 yuan held by enterprises in various industries are allowed to be included in the current cost at one time, deducted when calculating taxable income, and depreciation is no longer calculated on an annual basis.
1October 20 18 1 till February 2020 1 3 1;
Equipment and appliances newly purchased by enterprises during the period from1October 20 18 1 to February 2020 12 3 1 with a unit value of less than 5 million yuan are allowed to be included in the current cost at one time, and deducted when calculating the taxable income, and depreciation is no longer calculated on an annual basis.