The two are not consistent
1, the scope of depreciation under the accounting
Article 14 of the "Accounting Standards for Enterprises No. 4 - Fixed Assets" stipulates that an enterprise should provide depreciation for all fixed assets. However, the fully depreciated fixed assets continue to be used and separately accounted for except for land.
2, the scope of the depreciation of tax regulations
Article 11 of the Enterprise Income Tax Law stipulates:
In the calculation of taxable income, the enterprise in accordance with the provisions of the calculation of the depreciation of fixed assets, are allowed to deduct.
The following fixed assets are not eligible for depreciation deduction:
(1) Fixed assets other than houses and buildings which have not been put into use
(2) Fixed assets leased under operating leases;
(3) Fixed assets leased out under finance leases
(4) Fixed assets which have been depreciated in full and still continue to be used;
(5) Fixed assets which are related to the same business as the business of the enterprise;
(6) Fixed assets which are not in use and which are not used in the same business as the business of the enterprise.
3, the difference between the analysis
Accounting provisions can be depreciated and should be depreciated in a wide range, only two cases of non-depreciation: has been fully depreciated still continue to use the fixed assets and separate valuation of land.
The tax provisions shall not calculate the depreciation of a wider range of accounting differences are as follows:
① houses, buildings, other than fixed assets not put into use: tax can not be depreciated, accounting to be depreciated. For example, has stopped using the production and operation of machinery and equipment.
② fixed assets not related to business activities: tax can not be depreciated, accounting to be depreciated. For example, specifically for collective welfare and personal consumption of fixed assets.
③ other fixed assets may not calculate depreciation deductions: tax can not be depreciated, accounting to be depreciated. For example, the purchased fixed assets did not obtain a legal invoice, the tax can not calculate depreciation.
In accounting, including tax provisions shall not be pre-tax deduction of depreciation of fixed assets is generally into the cost or expense, directly affecting the current profit and loss, and therefore need to adjust the taxable income.
1, the tax law allows depreciation of the scope of "related to the production and operation of the enterprise"
2, employee education expenses have been expensed before the tax, the use of employee education expenses to build the assets are generally not allowed to be depreciated. (Avoiding the duplication of expenses charged before tax)
Therefore, the above assets are allowed to be depreciated, which can reduce the taxable income of the enterprise, and is an encouraging policy for the state to support technical education for school-run enterprises and enterprises.
Different provisions for depreciation of fixed assets in accounting and tax lawUsually the accounting and tax law depreciation period is different or the accounting provision for impairment, the difference is recognized in deferred income tax assets or liabilities, as the case may be, and reversed at a later stage
Depreciation of fixed assets in the new tax lawThe depreciation of automobiles under the tax law is 4 years, which was implemented from 2008 onwards. Assets acquired before this date are still subject to the original depreciation period and may not be changed; those acquired after this date may be subject to the new provisions.
According to the scope of depreciation of fixed assets, the enterprise can not be depreciated refers to the situation ()B
Depreciation of 1.2 million yuan depreciation of fixed assets for management purposes, but the tax law provides that the depreciation of the fixed assets of 1 million yuan, the amount should be written which is fast
Write 1 million. The tax law provides that the depreciation of the fixed assets of 1 million yuan, is used to calculate the amount of income tax payable with. The difference of 200,000 should be deducted.
Depreciation of fixed assets without leaving a residual value can be . The new tax law must staytry to stay, or you have to tax adjustments more trouble, and fixed assets you do not leave the residual value of the words implies a terrible assumption - the expiration of the fixed assets are worthless, but also inconsistent with the actual situation.
How the tax law provides for depreciation of fixed assets and net salvage value
1, fixed assets depreciable life, salvage value depreciation method shall not be changed arbitrarily once determined.
2. The minimum years for calculating depreciation on fixed assets are as follows:
(a) houses and buildings, 20 years;
(b) airplanes, trains, ships, machines, machineries, and other production equipments, 10 years;
(c) appliances, tools, and furnishings related to production and business activities, 5 years;
(d) Means of transportation other than airplanes, trains and ships, for 4 years;
(e) electronic equipment, for 3 years.
3, the net residual value, enterprises can determine their own, the tax law does not specify a standard.
4, on the depreciation method, the general use of straight-line method, due to technological advances and other reasons, the need to accelerate depreciation, you can shorten the depreciation period or take the accelerated depreciation method. Take the method of shortening the depreciable life, the minimum depreciable life shall not be less than 60% of the specified depreciable life; take the accelerated depreciation method, you can take the double-declining balance method or the sum-of-the-years method.
5, the following fixed assets since January 1, 2014, the implementation of the "Ministry of Finance, State Administration of Taxation on the improvement of fixed assets accelerated depreciation of enterprise income tax policy notice" Cai Shui [2014] No. 75:
For the manufacturing of biological pharmaceuticals, the manufacturing of special-purpose equipment, the manufacturing of railroads, ships, aerospace and other transportation equipment, the manufacturing of computers, communications and other electronic equipment manufacturing, instrument and meter manufacturing, and information transmission, software and information technology service industry, and other six industries, enterprises newly purchased fixed assets after January 1, 2014, can shorten the depreciation life or take the method of accelerated depreciation.
For small and micro-profit enterprises in the above six industries, the newly purchased instruments and equipment for research and development and production and operation*** after January 1, 2014, with a unit value of not more than 1 million yuan, are allowed to be deducted as a one-time lump sum into the current costs and expenses when calculating taxable income, and are no longer depreciated over a period of years; for units with a value of more than 1 million yuan, depreciation can be shortened or accelerated depreciation methods can be used. The method of accelerated depreciation can be shortened or adopted.
For all industries, the newly purchased instruments and equipments dedicated to research and development after January 1, 2014, with a unit value of not more than 1 million yuan, are allowed to be deducted into the current cost of the current period when calculating taxable income, and are no longer depreciated over a period of years; the unit value of more than 1 million yuan can be shortened or accelerated depreciation methods can be adopted.
Fixed assets with a unit value of not more than 5,000 yuan held by enterprises in all industries are allowed to be deducted as a one-time charge to current costs and expenses when calculating taxable income, and depreciation is no longer calculated over a period of years.
Scope of depreciation of fixed assetsThe following fixed assets of an enterprise shall be depreciated:
l) Houses and buildings.
2) Machinery and equipment in use, instruments and meters, means of transportation, tools and appliances.
3) Seasonal deactivation, overhaul deactivation of fixed assets.
4) Fixed assets leased under finance leases and leased under operating leases.
The new tax law fixed asset depreciation policy
The new tax law on fixed assets in line with (a) due to technological advances, product replacement faster fixed assets (b) perennial in the strong vibration, high corrosion of fixed assets in the state of accelerated depreciation methods, depreciation shall not be less than 60% of the depreciable life of the tax law, the impact on tax liabilities for, according to the old tax law, the generation of timing differences, according to the new tax law, there is no such difference, increasing the number of enterprises. There is no such difference under the new tax law, which increases the amount of pre-tax deduction, which is favorable to the enterprise, thus reducing the tax burden. If you do not want to trouble, you can after the promulgation of the new tax law, the company's fixed assets for the remaining value of the change in depreciation method, I suggest that do not find yourself a job to do, rather than the new acquisition of fixed assets in accordance with the new tax law can go. My humble opinion. The minimum depreciable lives are as follows: 20 years for houses and buildings, 10 years for aircraft, trains, ships, machinery and other production equipment, 5 years for appliances, tools and furniture related to production and business activities, 4 years for means of transportation other than airplanes, trains and ships, 3 years for electronic equipment, 10 years for biological assets of a forest nature, 3 years for biological assets of a livestock nature. I hope it will be helpful to you!