1. Temporary dormitory, machine shed, material room, ash pool, water storage pool for construction personnel, and temporary office of the construction unit or affiliated enterprise at the site;
2. Temporary water supply, drainage, power supply, heating and pipelines (excluding equipment) used in the construction process; Temporary special railway lines and light railways;
3. Small temporary facilities for site construction and security;
4. Small temporary facilities for keeping equipment, such as simple material shed and tool storage room;
5. Small temporary facilities for administration, such as the mailroom on the construction site.
Generally, the temporary facilities on the construction site are built by the construction enterprises themselves, and the construction enterprises charge the construction unit or the general contractor fees in the form of lump sum fees for temporary facilities.
according to the sum of the direct and indirect costs of the project listed in the budget, the construction enterprise calculates the cost amount according to the rate of temporary facilities stipulated in each region and incorporates it into the project budget cost; The fees collected shall be used by the construction enterprises.
extended information
article 57 of the regulations for the implementation of the enterprise income tax law stipulates that the fixed assets mentioned in article 11 of the enterprise income tax law refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or operating management, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
according to the concept of fixed assets stipulated in the tax law, temporary facilities that have been used on the construction site for more than 12 months should belong to houses and buildings in the fixed assets.
considering the particularity of temporary facilities, in accounting, construction enterprises should separately account for temporary facilities, and specially set up "temporary facilities" and "amortization of temporary facilities" to account for the cost and amortization of temporary facilities.
the regulations for the implementation of the enterprise income tax law stipulates that the minimum depreciation period of houses and buildings is 2 years, unless otherwise stipulated by the competent departments of finance and taxation in the State Council.
in general, the duration of construction and installation projects determines the expected benefit period of temporary facilities. However, the construction period of construction and installation projects is often less than 2 years, which means that the accounting amortization amount of temporary facilities calculated according to the benefit period is often greater than the amortization amount allowed by tax law before tax deduction.
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