I. The method of filling out the Schedule of Accelerated Depreciation of Fixed Assets (Deduction) for enterprises in six major industries, including the biological pharmaceutical manufacturing industry
(1) Accelerated depreciation method is adopted for both accounting and taxation of fixed assets
Example 1: Enterprise A belongs to the special equipment manufacturing industry, and purchased a brand-new production equipment in December 2014 and put it into use in the same month, with the value of 3.6 million yuan. The accounting depreciable life of the equipment is 6 years, and the tax law stipulates that the minimum depreciable life of such fixed assets is 10 years, without considering the salvage value for the time being, and the enterprise income tax is prepaid in quarterly installments.
Analysis: Enterprise A belongs to six industries including biomedical manufacturing industry, and according to the Announcement on Relevant Issues of Tax Policy on Accelerated Depreciation of Fixed Assets (Announcement of the State Administration of Taxation No. 64 of 2014), it can enjoy accelerated depreciation preference for fixed assets purchased after January 1, 2014. The enterprise adopted the shortened depreciation life approach for the tax treatment of such assets, and the depreciation life was shortened to 6 years (10×60%=6), which was consistent with the accounting depreciation life.Although Enterprise A did not need to make tax adjustments due to the consistency of the depreciation amount between the tax law and the accounting depreciation amount, it still needed to attach the relevant statements along with the pre-payment declaration, and the pre-payment declaration for the first quarter of the 2015 fiscal year needed to be filled out with the "Accelerated Depreciation of Fixed Assets (Deduction The first quarter prepayment declaration for 2015 should be accompanied by the "Statistical Table of Prepayment of Accelerated Depreciation (Deduction) of Fixed Assets", and the second quarter prepayment declaration should be accompanied by the "People's Republic of China Enterprise Income Tax Monthly (Quarterly) Prepayment Declaration Form (Class A, 2015 Edition)", and the second quarter prepayment declaration should be accompanied by the "Schedule 2 Schedule of Accelerated Depreciation (Deduction) of Fixed Assets", which should be accompanied by the difference of the amount of accelerated depreciation in the tax law, minus the amount of "Normal Depreciation" assuming straight-line depreciation. The difference between the actual amount of accelerated depreciation under the tax law and the amount of "normal depreciation" assuming the straight-line method will be entered into the relevant columns of the "Accelerated Depreciation Benefit Statistics", which does not need to be reported on the main form of the prepayment return. In this example, the statutory minimum depreciable life of 10 years, the quarterly normal depreciation of 90,000 yuan, accelerated depreciation of 150,000 yuan for the current period, accelerated depreciation of 60,000 yuan for the current quarter of the preferential statistics.
(ii) No accelerated depreciation method for accounting and accelerated depreciation method for tax purposes
Example 2, Enterprise B belongs to the biopharmaceutical manufacturing industry, and purchased a brand new production equipment in December 2014 and put it into use in the same month, which is valued at 3.6 million yuan. The accounting depreciation life of the equipment is 10 years, without considering the salvage value for the time being, and the enterprise income tax is prepaid in quarterly installments.
Analysis: Enterprise B belongs to six industries including biomedical manufacturing industry, and according to the Announcement on Relevant Issues of Tax Policy on Accelerated Depreciation of Fixed Assets (Announcement No. 64 of 2014 by the State Administration of Taxation), it can enjoy the benefits of accelerated depreciation of fixed assets purchased after January 1, 2014. The enterprise tax to shorten the depreciation life way, the depreciation life is shortened to 6 years (10 × 60% = 6). 2015 the first quarter prepayment declaration need to fill in the "accelerated depreciation of fixed assets (deduction) prepayment statistical table", the second quarter prepayment declaration to enable the "People's Republic of China *** and the State of Enterprise Income Tax Monthly (Quarterly) prepayment declaration form (Class A, 2015 version)", need to fill in at the same time Schedule 2, "Schedule of Accelerated Depreciation (Deduction) of Fixed Assets", the difference between accelerated depreciation for tax purposes and non-accelerated depreciation for accounting purposes is entered in the column of "Tax Adjustment Amount" for tax reduction. In this case, the second quarter of accounting depreciation amounted to 90,000 yuan (360 & Pide; (10 × 12) × 3 = 9), the tax accelerated depreciation amounted to 150,000 yuan (360 & Pide; (6 × 12) × 3 = 15), the tax will be treated inconsistently, and the difference of 60,000 yuan should be filled into the 11th column of the "tax adjustments ", at the same time transferred to the "People's Republic of China *** and the State Enterprise Income Tax Monthly (Quarterly) Advance Payment Tax Return (Class A, 2015 Edition)" line 7 "accelerated depreciation of fixed assets (deduction) reduction amount".
(C) accelerated depreciation for tax purposes, but part of the asset accounting accelerated depreciation, another part of the asset accounting is not accelerated depreciation
Example 3, C enterprise belongs to the special equipment manufacturing industry, in December 2014, purchased a brand new production equipment and put it into use in the same month, valued at 3,600,000 yuan, the accounting depreciation of this type of equipment for 6 years. 2015, in March, and purchased a piece of production tools and put it into use in the same month. production tools and put into use in the same month, valued at 1.8 million yuan, the accounting depreciable life of such assets is 5 years. The residual value is not considered for the time being, and the enterprise income tax is prepaid in quarterly installments.
Analysis:Enterprise C belongs to six major industries such as biomedical manufacturing industry, and according to the Announcement on Relevant Issues of Tax Policy on Accelerated Depreciation of Fixed Assets (Announcement of the State Administration of Taxation No. 64 of 2014), it can enjoy the benefits of accelerated depreciation of fixed assets purchased after January 1, 2014. The minimum depreciable life of production equipment for tax purposes is 10 years, and the minimum depreciable life of production tools for tax purposes is 5 years, and Enterprise C enjoys the preferential accelerated depreciation of fixed assets, so that the depreciable life of production equipment is shortened to 6 years (10×60%=6), and that of production tools is shortened to 3 years (5×60%=3), and the accelerated depreciation is adopted in tax purposes, but the accelerated depreciation method is adopted for part of the assets in accounting purposes, and the accelerated depreciation method is adopted for some assets. Enterprise C is required to file Schedule 2, "Schedule of Accelerated Depreciation of Fixed Assets (Deduction)" when filing its prepayment return for the second quarter of fiscal year 2015, and in the online filing system of the Hubei Provincial Bureau of Local Taxation, it is necessary to fill in different rows for those with consistent tax and accounting treatments and those with inconsistent tax and accounting treatments. In this example, the production equipment worth 3.6 million yuan, the tax treatment is consistent with the accelerated depreciation method, without tax adjustments, the second quarter of the normal depreciation amount of 90,000 yuan, accelerated depreciation amount of 150,000 yuan, the difference of 60,000 yuan to fill in the "accelerated depreciation concessions statistical amount" column. Production tools valued at 1.8 million yuan, tax and accounting treatment is inconsistent, accounting depreciation according to the normal depreciable life of 5 years, accounting depreciation of 90,000 yuan in the current quarter, accelerated depreciation for tax purposes, depreciation according to 3 years, accelerated depreciation of 150,000 yuan in the current quarter, the quarterly tax reduction of 60,000 yuan, fill in the "tax adjustments" column, and at the same time, transferred to the "accelerated depreciation benefit statistics" column. The amount of accelerated depreciation (deduction) of fixed assets is entered in the column of "Tax adjustment amount" and transferred to line 7 of the "Monthly (Quarterly) Advance Payment Tax Return for Enterprise Income Tax in the People's Republic of China (Class A, 2015 Edition)". The tax authorities to "tax adjustments" + "accelerated depreciation concessions statistics" and the sum of accelerated depreciation of fixed assets preferential statistics, in this case, Enterprise C in the second quarter to enjoy the accelerated depreciation of fixed assets concessions of 120,000 yuan.
Second, other industry enterprises "accelerated depreciation of fixed assets (deduction) Schedule" filling method
(a) fixed assets accounting and tax are taken to accelerate the depreciation method.
Example 4: Enterprise D belongs to industries other than the six major industries, purchased a brand-new tool related to production and business activities in March 2015 and put it into use in the same month, with a unit value of RMB 4,500 yuan, and treated it as a one-time deduction for accounting purposes, with the residual value not being taken into consideration for the time being, and the EIT is prepaid in quarterly installments.
Analysis: Enterprise D purchased fixed assets with a unit value of not more than RMB 5,000, and according to the "Announcement on Issues Related to the Tax Policy on Accelerated Depreciation of Fixed Assets" (Announcement of the State Administration of Taxation No. 64 of 2014), fixed assets held by enterprises with a unit value of not more than RMB 5,000 can be deducted on a one-time basis in calculating taxable income after January 1, 2014 deducted at the time of calculation of taxable income. Therefore, the enterprise can make a one-time deduction in the calculation of taxable income for the current period, and fill in the Schedule of Accelerated Depreciation (Deduction) of Fixed Assets at the same time when filing the prepayment declaration for the second quarter of fiscal year 2015.D The enterprise does not need to make tax adjustments or fill in the prepayment master schedule when filing the prepayment declaration of enterprise income tax, because the tax law is consistent with the accounting treatment. According to the tax law, the minimum depreciation period for tools related to production and business activities is 5 years, so the normal depreciation amount for the current quarter should be $225, and the difference between the actual accelerated depreciation amount under the tax law and the "normal depreciation" amount assuming that accelerated depreciation has not been taken is $4,275 ($4,500-225=4,275), which is entered in the "Accelerated Depreciation Preferential Statistics Table". "Accelerated depreciation benefit statistics" column.
(ii) No accelerated depreciation method for accounting and accelerated depreciation method for tax purposes
Example 5, Enterprise E belongs to industries other than the six major industries, and purchased a brand-new piece of equipment in December 2014 specifically for research and development, with a unit value of 3.6 million yuan, and the accounting depreciation life of this type of asset is 10 years. The residual value is not considered for the time being, and the enterprise income tax is prepaid in quarterly installments.
Analysis: according to the Announcement on Relevant Issues of Tax Policy on Accelerated Depreciation of Fixed Assets (State Administration of Taxation Announcement No. 64 of 2014) can enjoy accelerated depreciation preferences for instruments and equipments purchased after January 1, 2014 and used exclusively for research and development activities.Instruments and equipments purchased by Enterprise E and used exclusively for research and development activities, with a unit value of more than 1 million RMB, can be depreciated in the same manner as if they were subject to a shortened depreciation life method, with the depreciation life shortened to 6 years (10 × 60% = 6). From the quarterly prepayment declaration of the first quarter of the year 2015 need to fill in the "Statistical Table of Accelerated Depreciation (Deduction) Prepayment of Fixed Assets", the second quarterly prepayment declaration to enable the "People's Republic of China*** and the State Enterprise Income Tax Monthly (Quarterly) Prepayment Declaration Form (Class A, 2015 Edition)", need to fill in the Schedule 2 "Schedule of Accelerated Depreciation (Deduction) of Fixed Assets" at the same time, and the online filing system of Hubei Provincial Bureau of Land Revenue, in the In the online filing system of Hubei Provincial Local Tax Bureau, under the item "Fixed Assets Allowed for Accelerated Depreciation", line 2, select "(VII) Other Industries (Specialized Research and Development Instruments with a Unit Value of More Than 1 Million Yuan)", and categorize the relevant data into this category. Tax accelerated depreciation and accounting on the difference between the non-accelerated depreciation, fill in the "tax adjustments" column for tax reduction, in this case, accounting on the quarterly depreciation amount of 90,000 yuan, tax accelerated depreciation amount of 150,000 yuan, tax reduction of 60,000 yuan filled into the 11th column of the "tax adjustments ", and at the same time transferred to the "People's Republic of China *** and the State Enterprise Income Tax Monthly (Quarterly) Advance Payment Tax Return (Class A, 2015 Edition)" line 7, "accelerated depreciation of fixed assets (deduction) reduction amount".