2, general equipment depreciation.
3, how to calculate the depreciation of machinery and equipment.
4, how to calculate the depreciation of restaurant equipment.
1. Calculation method:? Annual average method (also known as the straight-line method) annual depreciation rate = (1 - expected net salvage rate) ÷ expected useful life (years) × 100% monthly depreciation amount = fixed assets original price × annual depreciation rate ÷? Workload method depreciation per unit of work = original cost of fixed assets × (1 - estimated net salvage rate) / estimated total workload monthly depreciation of a fixed asset = workload of the fixed asset for the month × depreciation per unit of work? Double Declining Balance Method (Accelerated Depreciation Method) Annual Depreciation Rate = 2 ÷ Estimated Useful Life (Years) × 100% Monthly Depreciation Amount = Net Value of Fixed Assets × Annual Depreciation Rate ÷ 12?Total Annual Depreciation Method (Accelerated Depreciation Method) Annual Depreciation Rate = Remaining Useful Life / Estimated Useful Life of the Total Number of Years × 100% Monthly Depreciation Amount = (Original Value of Fixed Assets - Estimated Net Salvage Value) × Annual Depreciation Rate ÷ 12
Expanded:
2. Article 58 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the taxable base of fixed assets shall be determined in accordance with the following methods: (1) Fixed assets purchased: the taxable base is based on the purchase price and related taxes paid, as well as other expenditures directly attributable to the achievement of the intended use of the asset.
3. (2) Self-constructed fixed assets: the tax basis is the expenditures incurred prior to completion and settlement.
4. (3) Fixed assets leased under finance: the total amount of payments agreed in the lease contract and the relevant expenses incurred by the lessee in the process of signing the lease contract are used as the taxable base; if the total amount of payments is not agreed in the lease contract, the fair value of the asset and the relevant expenses incurred by the lessee in the process of signing the lease contract are used as the taxable base.
5. (4) Surplus fixed assets: the replacement full value of similar fixed assets as the tax basis.
6. (5) Fixed assets acquired through donations, investments, non-monetary asset exchanges, debt restructuring, etc.: the fair value of the asset and the related taxes paid are used as the tax basis.
7. (6) Altered fixed assets: except for the alteration expenditure of fully depreciated fixed assets and the alteration expenditure of leased-in fixed assets, the taxable base is increased by the alteration expenditure incurred in the process of alteration.
8. Article 58 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that enterprises should calculate depreciation from the month following the month in which the fixed assets are put into use.
9. Fixed assets that are no longer in use shall cease to be depreciated from the month following the month in which they are no longer in use.
10. Article 58 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that enterprises should reasonably determine the estimated net residual value of fixed assets according to the nature and use of fixed assets.
11. The estimated net residual value of fixed assets shall not be changed once it is determined.