The newly purchased equipment and appliances of small and medium-sized enterprises from January 1, 222 to December 31, 222, with a unit value of more than 5 million yuan, will be voluntarily deducted from the enterprise income tax according to a certain proportion of the unit value. Among them, 1% of the unit value of equipment and appliances with a minimum depreciation period of 3 years as stipulated in the implementation regulations of the Enterprise Income Tax Law can be deducted before tax in the current year, and 5% of the unit value can be deducted before tax in the current year if the minimum depreciation period is 4 years, 5 years and 1 years, and the remaining 5% can be deducted before tax in the remaining years according to regulations.
II. Analysis
Enterprise income tax is one of the tax categories. There are a large number of enterprises, and the total annual business volume of enterprises is also very large. Therefore, the state will increase the government's financial expenditure when collecting enterprise income tax, which is the need of national development and the obligation of enterprises as taxpayers.
when calculating the taxable income of enterprise income tax, enterprise income tax is not regarded as a pre-tax deduction item.
3. What is the calculation of enterprise income tax?
the enterprise income tax amount by direct calculation method = (total income-non-taxable income-tax-exempt income-various deductions-losses in previous years allowed to be made up) × tax rate; Indirect calculation of enterprise income tax = (total accounting profit plus tax adjustment item amount) × tax rate.