This table applies to the Ministry of Finance
State Administration of Taxation on the improvement of the accelerated depreciation of fixed assets tax policy on the relevant issues of the Notice" (Cai Shui [2014] No. 75), the six industries accelerated depreciation of fixed assets, shorten depreciation life, as well as other enterprises research and development instruments, equipment, a single fixed assets worth less than 5,000 yuan of one-time deduction, etc., to enjoy the statistics of tax incentives.
"State Administration of Taxation on the accelerated depreciation of fixed assets of the enterprise income tax treatment of the relevant issues of the notice" (State Taxation [2009] No. 81), the accelerated depreciation of fixed assets, do not fill out this table.
For the purpose of statistics on accelerated depreciation and deduction policy, fixed assets are reported according to the following cases:
One is that the accounting treatment adopts normal depreciation method, and the tax law stipulates that the method of shortening the life is adopted, and after the depreciation is completed in accordance with the provisions of the tax law, the fixed assets are no longer reported in this table;
The second is that the accounting treatment adopts normal depreciation method, and the tax law stipulates that the depreciation method is adopted, the sum-of-years method, double-digit method, double-digit method and double-digit method are adopted. Sum-of-the-years method, double-declining-balance method, from the tax law depreciation amount is less than the accounting treatment of the depreciation amount of the year, the fixed assets will no longer fill in this table;
Third is the accounting treatment, the tax law are adopted accelerated depreciation method, the total column under the "normal depreciation", according to the fixed assets of this category Tax law minimum depreciable life and straight-line method to estimate the "normal depreciation", and the tax law "accelerated depreciation" of the difference between the amount of accelerated depreciation, fill in the preferential amount of accelerated depreciation.
The tax law provides for the adoption of the method of shortening the life of the fixed assets after the completion of depreciation, the fixed assets no longer fill in this table. Tax law provides for the adoption of the sum-of-the-years method, double-declining-balance method, accelerated depreciation is less than the accounting treatment of depreciation (or normal depreciation) from the month, quarter, the fixed assets will no longer fill in this table.
Instructions
(a) line filling
1.1 line "a, six industries fixed assets": fill in the six industries (including biological drug manufacturing, special equipment manufacturing, railroad, ship, aerospace and other transportation equipment manufacturing, computers, communications and other equipment manufacturing, instrumentation manufacturing) Electronic Equipment Manufacturing, Instrumentation Manufacturing, Information Transmission, Software and Information Technology Services and other industries) taxpayers, newly purchased fixed assets after January 1, 2014, in accordance with Cai Shui [2014] No. 75 and the State Administration of Taxation of the relevant provisions of the accelerated depreciation policy calculated by the accelerated depreciation of fixed assets; and with the depreciation calculated in accordance with the general provisions of the tax the difference between the depreciation amount. This table is filled in with the corresponding data columns according to the category of fixed assets.
Rows 2 to 7 are filled in by enterprises in the six industries according to the accelerated depreciation of fixed assets in their industries.
2. Line 8 "other industries": by the unit value of more than 1 million yuan of R & D instruments, equipment to shorten the depreciable life or accelerated depreciation method other than the six industries to fill in.
3. Line 9, "Second, allow a one-time deduction of fixed assets": fill in the new acquisition after January 1, 2014, the unit value of not more than 1 million yuan of R & D instruments, equipment and fixed assets with a unit value of not more than 5,000 yuan, in accordance with the provisions of the tax law, a one-time deduction of the amount of the current period before income tax. Amount.
Small micro-profit enterprises R & D and business activities **** the one-time deduction for instruments and equipment used in R & D and business activities ****, and also fill in line 10 and line 11 of this table.
(II) Column Filling
Except for column 17, the other columns about the original value of fixed assets, depreciation, are filled in according to the tax regulations.
1. Original value: fill in the tax basis of fixed assets. Self-constructed fixed assets, in accordance with the accounting of the actual book value.
2. Depreciation (deduction) amount: fill in the current year's depreciation (deduction) amount calculated in accordance with the provisions of the tax law.
3. Accumulated depreciation (deduction): calculated in accordance with the provisions of the tax law to fill in the accelerated depreciation of fixed assets enjoying the preferential policy from the beginning of the year to the current year's accumulated depreciation (deduction).
4. The difference between "accelerated depreciation" and "normal depreciation" in the total column "current depreciation (deduction)" reflects the reduction of taxable income tax due to the accelerated depreciation or one-time deduction in the current period. The difference between "Accelerated depreciation" and "Normal depreciation" in "Accumulated depreciation (depreciation)" reflects the amount of decrease in taxable income due to accelerated depreciation or one-time deduction. The difference between "Accelerated depreciation" and "Normal depreciation" in "Accumulated depreciation (deduction)" reflects the amount of decrease in taxable income tax due to accelerated depreciation or one-time deduction of such assets. The difference between "accelerated depreciation" and "normal depreciation" reflects the amount of reduction in taxable income tax due to accelerated depreciation or one-time deduction of such assets.
(1) Columns 17 and 19, "Normal Depreciation": If the accelerated depreciation method is not adopted in accounting, it is reported according to the depreciation amount reflected in the accounting books.
Accounting to shorten the life of the method, in accordance with the tax law is not shorter than the minimum depreciation of such fixed assets and straight-line method of depreciation; accounting to take the sum-of-the-years method, the double-declining-balance method, in accordance with the straight-line method of depreciation to fill in the conversion. When the accounting depreciation is less than the tax law accelerated depreciation, the fixed assets no longer fill in this table.
(2) column 18, column 20 "accelerated depreciation": fixed assets to shorten the depreciable life of the method, the total number of years, double declining balance method, a one-time deduction, etc., in the current year, the actual amount of taxable income.
Two, the table, the table relationship
(a) the table relationship
1. Column 16 = column 1 + 4 + 7 + 10 + 13.
2. Column 18 = column 2 + 5 + 8 + 11 + 14.
3. Column 20 = column 3 + column 6 + column 9 + column 12 + column 15.
4. Row 1 = row 2 + 3 + 4 + ...+7.
5. Row 9 = row 10 + 12.
(ii) Inter-table relationship
1. Row 1, column 18 = Table A105080, row 1, column 7.
2. Row 1, column 2 = Table A105080, row 2, column 7.
3. Row 1, column 5 = Table A105080, row 3, column 7.
4. Row 1, column 8 = Table A105080, row 4, column 7.
5. Row 1, column 11 = Table A105080, row 5, column 7.
6. Row 1, column 14 = Table A105080, row 6, column 7.
Formulas Explained
I. Formulas in the table
Refer to the instructions for filling out the form.
1. Column 16 = Column 1 + Column 4 + Column 7 + Column 10 + Column 13.
2. Column 18 = Column 2 + 5 + 8 + 11 + 14.
3. Column 20 = column 3 + column 6 + column 9 + column 12 + column 15.
4. Row 1 = row 2 + 3 + 4 + ...+7.
5. Row 9 = row 10 + 12.
5. Total rows = rows 1+8+9.
Two, inter-table formula
None
Three, logical checks
1, mandatory class
1, each row (except for the total, subtotal rows) 3 columns is greater than or equal to 2 columns is less than or equal to 1 column
2, each row (except for the total, subtotal rows) 6 columns is greater than or equal to 5 columns is less than or equal to 4 columns
3, each row (total, subtotal rows)
3, each row (except total and subtotal rows) 9 is greater than or equal to 8 is less than or equal to 7
4, each row (except total and subtotal rows) 12 is greater than or equal to 11 is less than or equal to 10
5, each row (except total and subtotal rows) 15 is greater than or equal to 14 is less than or equal to 13
6, each row (except total and subtotal rows) 18 is greater than or equal to 17
7, each row (except total and subtotal rows) 18 is greater than or equal to 17
8, each row (except total and subtotal rows) 18 is greater than or equal to 5 is less than or equal to 4
7, each row (except for total and subtotal rows) 20 columns greater than or equal to 18 columns
8, each row (except for total and subtotal rows) 20 columns greater than or equal to 19 columns less than or equal to 16 columns
9, each row (except for total and subtotal rows) 18 columns greater than 0, 17 columns must be greater than 0
10, each row (except for total and subtotal rows) 20 columns greater than or equal to 0. 19 columns must be greater than 0
11, line 10 columns are greater than or equal to 11 lines
12, fill in line 8 taxpayers may not fill in 11 lines
13, lines 2 to 8, can only fill in 1 line, and must fill in 1 of the lines.
14, line 10 and 12, is required.
2. Reminders
None