1 If the original value of fixed assets is 360,000 yuan and the depreciation amount this year is 6,000 yuan, you can enjoy the preferential policy of one-time accelerated depreciation. First, we fill in the preferential list of accelerated depreciation (deduction) of fixed assets, and we choose one-time deduction, so in the fourth line, we fill in the original value of 360,000 yuan and the depreciation amount of this year's account of 60,000 yuan, and then the system will automatically calculate the remaining amount, as shown in the following figure, and enjoy the preferential amount of accelerated depreciation of 354,000 yuan.
Then, we fill in the details of asset depreciation, amortization and tax adjustment, fill in the original value and depreciation amount of the account in the third line of the form in turn, fill in the original value of the asset in the fifth column of the third line, and fill in the remaining blanks automatically, as shown in the following figure. Due to the accelerated depreciation discount of RMB 354,000, the tax payment was reduced by RMB 354,000.
Then I came to the list of tax adjustment items, and I saw that the 354,000 yuan just reduced tax was automatically filled in the 32nd line.
Finally, when you come to the main tax return table, you will see a tax reduction of 354,000 yuan in line 16.