Latest Fixed Asset Depreciation Life Chart for 2022

How many years is the depreciable life of an automobile in 2022

The depreciable life of an automobile in 2022 is four years

Vehicles are generally depreciated over a four-year period. Annual depreciation = original value/estimated useful life. Depreciation is calculated on the basis of miles traveled, depreciation = original value (miles traveled/expected mileage). For example, 100,000 yuan of car mileage is expected to be 100,000 kilometers, then every 1 kilometer depreciation of 1 yuan, and so on. The original price of the part of the deduction, according to the residual value of the proportion to be within 5% of the original price, must be clear by the enterprise itself to the provisions; if it is to show that the situation is special, should need to adjust the relevant residual value of the proportion of the response and reported to the competent tax authorities for the record.

2022 new fixed assets

First, the fixed assets of less than 5 million yuan

1, conditions and standards

Enterprises in the period from January 1, 2018 to December 31, 2023, the value of the newly acquired fixed assets does not exceed 5 million, allowing a one-time cost of the current period in the calculation of taxable income deductions.

2. Policy basis

Notice of the Ministry of Finance and the State Administration of Taxation on Enterprise Income Tax Policies Regarding Deduction of Equipment and Appliances (Cai Shui [2018] No. 54)

Announcement of the State Administration of Taxation on the Implementation of Enterprise Income Tax Policies Regarding the Deduction of Equipment and Appliances (Announcement of the State Administration of Taxation No. 46, 2018)

Notice of the Ministry of Finance and the State Administration of Taxation on the Extension of the Period of Implementation of Partial Announcement on the Extension of the Implementation Period of Preferential Tax Policies (Announcement of the Ministry of Finance and the State Administration of Taxation No. 6 of 2021)

II. Fixed Assets of More Than 5 Million Yuan

1. Conditions and Criteria

Equipment and appliances newly acquired by SMEs during the period of Jan. 1, 2022 to Dec. 31, 2022 with the unit value of more than 5 million yuan can be deducted at a certain percentage of one-time pre-tax deduction.

The Implementing Regulations of the Enterprise Income Tax Law stipulate that the minimum depreciable life of the equipment is 3 years, 100% of the unit value can be deducted in the current year.

The minimum depreciable life of 4 years, 5 years, 10 years, 50% of the unit value can be deducted in the current year one-time pre-tax deduction, and the remaining 50% of the depreciation in the remaining years in accordance with the provisions of the pre-tax deduction.

2, the policy basis

"Ministry of Finance and General Administration of Taxation on small and medium-sized enterprises equipment and apparatus on the pre-tax deduction of income tax policy announcement" (Ministry of Finance and General Administration of Taxation Announcement No. 12 of 2022)

Fixed assets depreciation of the latest provisions of the year 2022 (the latest provisions of the depreciation of fixed assets 2022 version)

Fixed assets depreciation of what is the latest provisions of the year < /p> Legal analysis: the unit value of 50% can be a one-time pre-tax deduction, the remaining 50% in the remaining years to calculate the depreciation of the pre-tax deduction. /p> Legal analysis: the depreciable life of fixed assets refers to the years used to calculate the depreciation of fixed assets. For the depreciation of fixed assets is specified as follows:

1, houses, buildings for 20 years;

2, aircraft, trains, ships, machines, machinery and other production equipment for 10 years;

3, and production activities related to appliances, tools, furniture, etc., for 5 years;

4, airplanes, trains, ships, other than the means of transportation for 4 years;

5, electronic equipment For 3 years.

Enterprises in the estimated useful life of fixed assets should be taken into account when the factors include:

the estimated production capacity of fixed assets or physical production;

tangible loss of fixed assets, such as wear and tear due to the use of equipment, buildings subjected to natural erosion, etc.;

intangible loss of fixed assets, such as the advancement of new technologies to make the existing level of technology of the asset is relatively obsolete, Changes in market demand to make products obsolete, etc.;

Legal or similar restrictions on the use of fixed assets.

Legal basis: "the Chinese people's *** and the implementation of the State Enterprise Income Tax Law Regulations" Article 60, in addition to the State Council department in charge of finance, taxation, except otherwise provided, the minimum years of depreciation for the calculation of fixed assets are as follows:

(a) houses, buildings, 20 years;

(b) airplanes, trains, ships, machinery, machinery and other production equipment, 10 years;

(c) the production of business activities related instruments, tools and equipment, 10 years. (c) Apparatus, tools, furniture, etc. related to production and business activities, 5 years;

(d) Means of transportation other than airplanes, trains and ships, 4 years;

(e) Electronic equipment, 3 years.

The latest provisions of the depreciation of 2022

First, the minimum number of years to calculate depreciation of fixed assets is as follows:

1, houses, buildings, 20 years.

2, airplanes, trains, ships, machines, machinery and other production equipment, for 10 years.

3, and production activities related to appliances, tools, furniture, etc., for 5 years.

4, aircraft, trains, ships and other means of transportation, 4 years.

5, electronic equipment, 3 years.

Second, the recognition of fixed assets

1, the original enterprise accounting system for the recognition of fixed assets

Fixed assets refers to the enterprise's use of more than 1 year of housing, buildings, machinery, machinery, means of transportation, and other production, business-related equipment, appliances, tools and so on. Items that do not belong to the production and operation of the main equipment, the unit value of more than 2,000 yuan, and the useful life of more than 2 years, should also be treated as fixed assets.

2, the new accounting standards on the recognition of fixed assets

The new standard fixed assets refers to the following characteristics of tangible assets:

(1) for the production of goods, services, rental or management and held;

(2) the useful life of more than one fiscal year.