Asset depreciation, amortization and tax adjustment schedule "instructions:
1.1 column "the amount of assets": report the taxpayer's accounting treatment of depreciation, amortization of the original value of the assets (or the historical cost of) the amount of money.
2. Column 2 "depreciation, amortization": the taxpayer's accounting for the current year's asset depreciation, amortization.
3. Column 3 "Accumulated depreciation, amortization": the taxpayer's accounting for the cumulative amount of depreciation, amortization of assets over the years.
4. Column 4 "asset tax basis": report the taxpayer in accordance with the provisions of the tax law to calculate depreciation, amortization of the original value of assets (or historical cost) of the amount.
5. Column 5 "tax general provisions of the current year depreciation, amortization": taxpayers in accordance with the general provisions of the tax law to allow pre-tax deduction of depreciation, amortization of assets in the current year, excluding accelerated depreciation. Depreciation and amortization of assets formed from non-taxable income shall not be deducted before tax. The tax amounts in columns 5 to 8 should exclude the depreciation and amortization of assets formed from non-taxable income.
6. Column 6 "Accelerated depreciation": fill in the taxpayer in accordance with the accelerated depreciation policy stipulated in the tax law to calculate depreciation.
7. Column 7 "Accelerated depreciation of new fixed assets in 2014 and later years": according to the "Schedule of Accelerated Depreciation and Deduction of Fixed Assets" (A105081), fill in the amount of the corresponding fixed asset category of Table A105081.
8. Column 8 "accumulated depreciation, amortization": the taxpayer in accordance with the provisions of the tax law to calculate the accumulated depreciation, amortization of assets over the years.
9. Column 9 "Amount": the balance of columns 2-5 if column 6 is not filled in, and the balance of columns 2-6 if column 6 is filled in.
10. Column 10 "adjustment reasons": according to the reasons for differences in reporting, A, depreciable life, B, depreciation method, C, the original value of accruals, a variety of reasons for differences in the actual reasons can be more than one report.
What is the main content of the one-time deduction policy for fixed assets
(a) Enterprises in the period from January 1, 2018 to December 31, 2020, newly purchased equipment, appliances, the value of the unit does not exceed 5 million yuan, is allowed to be a one-time cost of the current period of costs and expenses in the calculation of taxable income deductions, no longer in the annual calculation of depreciation.
(2) the epidemic prevention and control of key protection materials production enterprises to expand production capacity of the newly purchased equipment, allowed a one-time cost of the current period in the enterprise income tax deduction before tax. Since the implementation of January 1, 2020, the deadline depending on the epidemic situation announced separately.
How to fill in the form of depreciation and amortization of assets and tax adjustments? If you find it too difficult to fill out this form, or you have not filled out the form before, you can read the instructions for filling out the form. In addition, when filling it out if you still encounter a situation that can not be resolved, you can also come to the site and the teacher to ask directly to see how to solve it.