In the accounting treatment,
fixed assets should be depreciated on a monthly basis, the month of the increase in fixed assets, the month shall not be depreciated, from the next month onwards; the month of the decrease in fixed assets, the month of the depreciation is still depreciated,
from the next month onwards, no depreciation. Fixed assets fully depreciated, regardless of whether they can continue to use, are no longer depreciated; early retirement of fixed assets,
also no additional depreciation. Has reached the intended use of the state but not yet for the completion of the final accounts of the fixed assets, should be based on the estimated value of its cost, and depreciation; to be finalized after the completion of the final accounts,
and then adjusted to the actual cost of the original provisional value, but do not need to adjust the depreciation originally provided.
In the tax treatment,
Enterprises should calculate depreciation from the month following the month of use of fixed assets; fixed assets out of service, should be discontinued from the month following the month of discontinued use of depreciation. The fixed assets have reached the intended state of use but not yet for the completion of the final accounts,
depreciation according to the estimated value of the cost of determining its depreciation, is not consistent with the principle of certainty of the tax law, shall not be deducted, tax adjustments should be made; must be in the final accounts for the completion of the completion of the final accounts, and then according to the actual cost of determining the tax basis,
depreciation deductions in the pre-tax period.
2, the difference between the depreciable life of fixed assets
In the accounting treatment,
According to the new accounting standards, the depreciable life of fixed assets is determined by the enterprise according to the nature and use of fixed assets reasonably, should take into account the use of the process of maintenance, repair,
as well as tangible and intangible losses and other related factors. Therefore, the estimation of the depreciable life of accounting, should be set in the following ways: first, the use of time; second, the working time, the time limit; third, the production of products.
In the tax treatment,
The tax law provides for the minimum depreciable life of each type of fixed assets: houses, buildings for 20 years; trains, ships, machinery and other production equipment for 10 years;
Transportation means other than trains, ships, and production and business-related appliances, tools and so on, for 5 years; airplanes, trains, ships, and other means of transportation. for 4 years; electronic equipment, for 3 years. According to the "Enterprise Income Tax Law" thirty-second provisions,
enterprise fixed assets due to technological advances and other reasons, there is a need to accelerate depreciation can shorten the depreciation period.