Enterprises can choose to enjoy the one-time pre-tax deduction policy according to their own production and operation needs. However, in order to avoid malicious tax concessions, the announcement made it clear that enterprises did not choose to enjoy the subsequent year shall not be changed. This normal is not a joke, do not enjoy the future will not be able to enjoy! Must be considered before choosing!
It should be noted that the provisions of the subsequent year shall not be changed for a single fixed asset, a single fixed asset is not selected to enjoy, does not affect other fixed assets to choose to enjoy the one-time pre-tax deduction policy. For example, the company bought an ultrasound machine spent 100,000, when there was no enjoyment of the discount, and later bought a fetal heart monitor 200,000, this 200,000 or can continue to be chosen by yourselves! Fifth, so that the accounting treatment to catch the transfer A company bought a car in January this year if the amount of 360,000 yuan. Borrow: administrative expenses - vehicle costs 360000 yuan Credit: bank deposits 360000 yuan Reminder: such capricious accounting treatment is wrong! The correct treatment is here: A company bought a car in January this year if the amount of 36 million yuan. Borrow: fixed assets - car 360,000 yuan Credit: bank deposits 360,000 yuan If depreciation in accordance with the 3-year depreciation, regardless of the net salvage value, the monthly depreciation amount is 10,000 yuan February depreciation: Borrow: administrative expenses - depreciation expense 10,000 yuan Credit: Accumulated depreciation 10,000 yuan March depreciation: Borrow: administrative expenses - depreciation expense 10,000 yuan Credit: accumulated depreciation 1,000 yuan March depreciation: Borrow: administrative expenses - depreciation expense 1,000 yuan Borrow: administrative expenses - depreciation expense 1,000 yuan Borrow: administrative expenses - depreciation expense 1,000 yuan 10,000 yuan Credit:Accumulated depreciation 10,000 yuan Six, how to fill in the tax return Assuming that Company A's total profit of 4.34 million yuan in the first quarter of 2019 is not a small and micro-profit enterprise. Then, due to the purchase of 360,000 yuan of cars in January, a one-time deduction is allowed, while depreciation of 2 months counted 20,000 yuan. Therefore, it is necessary to reduce the taxable income = 360,000 yuan - 20,000 yuan = 340,000 yuan Therefore, the first quarter prepaid enterprise income tax = (434-340,000 yuan) * 25% = 1 million yuan How to fill out the first quarter income tax return? Reminder: Line 7 of the quarterly return, "Accelerated depreciation of fixed assets (deduction) reduction": report the accumulated amount of tax reduction for the period when the depreciation of fixed assets entitled to accelerated depreciation benefits for tax purposes is greater than the accounting depreciation for the same period. This line is based on the "Schedule of Accelerated Depreciation (Deduction) of Fixed Assets" (A201020). Let's see how the schedules of the quarterly statements are completed? Reminder 1: This schedule must be completed from the start of depreciation of the fixed asset, during the depreciation period in which "tax depreciation" is greater than "general depreciation". When the amount of accounting depreciation of fixed assets is less than the amount of tax depreciation, in the monthly (quarterly) prepayment of tax returns for tax reduction, and at the same time need to enjoy the accelerated depreciation of the amount of preferential treatment and fill in the relevant information in this table. Reminder 2: Since the start of depreciation of fixed assets, in the "tax depreciation" is less than or equal to the "general depreciation" of the depreciation period, do not fill out this form. Reminder 3: When the accounting depreciation amount is less than or equal to the tax depreciation amount, the asset's "tax reduction amount" = "depreciation amount calculated to enjoy the accelerated depreciation benefits" - "book depreciation amount ". When the accounting depreciation amount is greater than the tax depreciation amount, the asset's "tax reduction amount" is reported as 0. How to fill in the 2019 annual enterprise income tax return? If the 2019 annual profit is only 4.34 million yuan, the first four quarters have been prepaid 1 million yuan of income tax, the remittance need to be adjusted = 360,000 yuan - 110,000 yuan = 250,000 yuan Seven, a one-time deduction needs to be retained what? Enterprises choose to enjoy a one-time pre-tax deduction policy, you need to pay attention to retain a good backup information. Including: information about the point of purchase of fixed assets (such as the purchase of fixed assets in the form of currency contracts, invoices, fixed assets purchased in installments or on credit to the arrival time of the description of fixed assets, the construction of fixed assets on their own account of the completion of the final account, etc.), fixed assets, accounting vouchers, accounting for differences in the tax treatment of the assets and accounting treatment of the account, and so on.