The purchase of equipment in December 2022 is tax deductible. The state in order to promote small and medium-sized enterprises equipment renewal and technological upgrading, continue to stimulate the innovation of the market main body vitality, during the period from January 1, 2022 to December 31, 2022 small and medium-sized enterprises newly purchased equipment, apparatus, unit value of more than 5 million yuan, according to the value of the unit of a certain percentage of the unit can be voluntarily choose to deduct the pre-tax deduction of the enterprise income tax.
1. 100% of the unit value of the equipment and apparatus with a minimum depreciation period of 3 years according to the Implementing Regulations of the Enterprise Income Tax Law can be deducted at one time in the current year before tax.
2. According to the Implementing Regulations of the Enterprise Income Tax Law, if the minimum depreciation period is 4, 5 or 10 years, 50% of the unit value can be deducted in the current year in one lump sum, and the remaining 50% can be deducted in the remaining years by calculating the depreciation in accordance with the regulations.