In order to support the innovative development of high-tech enterprises and promote enterprise equipment renewal and technology upgrading, the three departments jointly issued the "Announcement on Increasing Pre-tax Deductions to Support Scientific and Technological Innovation" (Announcement 2022 of the Ministry of Finance, State Administration of Taxation and the Ministry of Science and Technology No. 28 of the year), clarifying the relevant pre-tax deduction policy for corporate income tax. Policy points: For new equipment and appliances purchased by high-tech enterprises from October 1, 2022 to December 31, 2022, a one-time full amount of the current year is allowed to be deducted when calculating taxable income, and 100% is allowed before tax. Super deduction. This policy can apply to all enterprises that have high-tech enterprise qualifications in the fourth quarter of 2022. If the enterprise chooses to apply this policy and the deduction is insufficient in the current year, it can be carried forward to subsequent years and implemented in accordance with the current relevant regulations. So, how do high-tech enterprises apply to enjoy the above preferential policies? Please keep the following hot questions and answers↓ (1) Our company is a high-tech enterprise. What are the main contents of the new policy for high-tech enterprises to purchase new equipment and appliances introduced this time? Answer: The "Announcement of the Ministry of Finance, State Administration of Taxation and the Ministry of Science and Technology on Increasing Pre-tax Deductions to Support Scientific and Technological Innovation" (2022 No. 28, hereinafter referred to as the "Announcement") stipulates that for high-tech enterprises from October 1, 2022 to 2022 If new equipment or appliances are purchased during December 31st and are accounted for as fixed assets, you can choose to deduct them once before tax when calculating taxable income, and at the same time, you are allowed to add 100 as an additional deduction before tax. Assume that your company purchases production equipment with a unit value of 1 million yuan in the fourth quarter. You can choose to deduct an additional 1 million yuan before tax on the basis of the actual deduction of 1 million yuan. The total pre-tax deduction can be 2 million yuan. This policy applies to high-tech enterprises recognized by the high-tech enterprise certification agency. In order to increase the preferential policy, all enterprises that have high-tech enterprise qualifications in the fourth quarter of 2022 can apply to this policy. (2) Our company is an information transmission company. Assuming that it obtains the qualification of a high-tech enterprise on December 20, 2022, can a set of production equipment purchased by my company in October 2022 enjoy the one-time pre-tax deduction and super deduction policies? Answer: According to the "Announcement", all enterprises that have high-tech enterprise qualifications in the fourth quarter of 2022 can apply to this policy. Your company obtains the qualification of a high-tech enterprise on December 20, 2022, and can enjoy the full one-time pre-tax deduction and super deduction policy for the production equipment purchased. (3) Our company’s high-tech enterprise qualification will expire on October 30, 2022. Our company’s application for high-tech enterprise qualification this year may not be approved due to non-compliance with certain indicators. Can a set of artificial intelligence equipment purchased by my company in November this year enjoy the one-time pre-tax deduction and super deduction policies? Answer: According to the provisions of the "Announcement", any enterprise that has the qualification of a high-tech enterprise in the fourth quarter of 2022 , this policy may apply. Although your company's high-tech enterprise qualification expires on October 30, 2022, there are still 30 days in the fourth quarter of 2022 to qualify as a high-tech enterprise, which is in compliance with the provisions of the "Announcement". The artificial intelligence equipment purchased by your company between October 1 and December 31, 2022 can enjoy this preferential policy when making monthly (quarterly) prepayment declarations and annual settlements. (4) Our company is a small, medium and micro enterprise. It obtained the qualification of a high-tech enterprise in early 2022. In the fourth quarter, our company plans to purchase a new piece of equipment and appliances worth 5.5 million yuan. We would like to know how this policy affects the purchased equipment. What are the requirements for equipment and equipment? Answer: According to the provisions of the "Announcement", the purchased equipment and equipment are mainly understood from two aspects: First, in terms of purchase time, new purchases between October 1, 2022 and December 31, 2022 Secondly, in terms of the type of assets purchased, the equipment and appliances purchased should be fixed assets other than houses and buildings. The enterprise will manage the equipment and appliances as fixed assets in accounting.
(5) Our company is an automobile manufacturing company and obtained the qualification of a high-tech enterprise in early 2022. On October 20, our company plans to purchase a batch of engines worth 20 million yuan from suppliers for automobile production and sales. Excuse me, can this batch of engines purchased by our company enjoy the preferential policies of one-time deduction and super deduction before tax? Answer: According to the "Announcement", new equipment and appliances purchased by high-tech enterprises in the fourth quarter of 2022 can enjoy tax benefits. The former one-time deduction and 100 additional deduction. However, the equipment and appliances in this policy refer to fixed assets other than houses and buildings. The engines purchased by your company are inventory and not fixed assets, and cannot enjoy the one-time deduction and super deduction policy. (6) Our company is a high-tech enterprise. Assume that a set of machinery and equipment was purchased in cash on December 10, 2022, and a special value-added tax invoice was obtained on December 20. However, there were some problems during the transportation of the equipment. It is expected that the equipment will not be shipped until 2023. If the transportation is in place, can the set of machinery and equipment purchased by our company enjoy the preferential tax policies of one-time pre-tax deduction and super deduction? Answer: According to the "Announcement" and the "State Administration of Taxation on the implementation of corporate income tax policy on equipment and equipment deduction" Announcement" (No. 46 of 2018, hereinafter referred to as Announcement No. 46) stipulates that for qualified high-tech enterprises, newly purchased fixed assets in the form of currency in the fourth quarter, in addition to installment payment or credit sales, Confirm according to the time of invoice issuance. Your company does not purchase in installments or on credit. The time to obtain the special VAT invoice is December 20. In the fourth quarter of 2022, you can enjoy the preferential policies of one-time pre-tax deduction and super deduction according to regulations. . (7) Our company is a high-tech enterprise and plans to purchase a set of testing equipment worth 20 million yuan in installments in December 2022. The last installment will be paid in 2023, but the invoice will be obtained on December 10. We agreed with the supplier that the goods would arrive on December 30. However, due to weather reasons, the set of equipment will arrive on January 5, 2023. Please tell me, can the set of testing equipment purchased by our company enjoy a one-time pre-tax deduction and Is there a preferential policy for additional deduction? Answer: According to the "Announcement" and Announcement No. 46, fixed assets purchased by high-tech enterprises in the fourth quarter by installment payment or credit sales shall be recognized based on the arrival time of the fixed assets. The payment method for the equipment purchased by your company is installment payment. Although the invoice was issued on December 10 and the goods were agreed to arrive on December 30, the actual arrival time is January 5, 2023, which does not fall within the year of 2022. During the fourth quarter, you cannot enjoy the preferential policies of one-time pre-tax deduction and super deduction. (8) Our company is a high-tech enterprise. In April 2022, our company established a project to build a set of environmentally friendly construction equipment at a cost of 15 million yuan. It will be put on trial in September 2022 and will be completed and settled on October 15, 2022. Our company Can this set of environmental protection equipment enjoy the preferential policies of one-time pre-tax deduction and super deduction? Answer: According to the provisions of the "Announcement" and Announcement No. 46, the acquisition time of fixed assets built by the enterprise itself shall be confirmed according to the completion settlement time. Your company completed the completion settlement of its self-built project on October 15 this year, which falls during the fourth quarter of 2022. It can enjoy the preferential policies of one-time pre-tax deduction and super deduction according to regulations. (9) Our company is a high-tech enterprise. It will purchase a production equipment worth 1 million yuan in December 2022, which meets the conditions for enjoying this new policy. If the company’s taxable income in the final settlement of 2022 is negative value, resulting in a loss. The total deduction amount of this fixed asset has not been fully deducted. Can the deduction be continued in future years? Answer: According to the provisions of the "Announcement", if the enterprise applies this policy and the deduction is insufficient in the current year, it can be carried forward to the future. The annual implementation shall be in accordance with the current relevant regulations. Your company purchases production equipment and chooses one-time pre-tax deduction and super deduction discounts. The uncompleted pre-tax deduction will automatically increase the company's losses and be carried forward to make up for it in subsequent years. According to regulations, as a high-tech enterprise, your company's losses caused by undeducted losses in the 2022 annual settlement can be carried forward to make up for the losses in the next 10 tax years if the conditions are met.
(10) My company is within the validity period of its high-tech enterprise qualification and purchased a piece of equipment in the fourth quarter. It is not expected to be used for research and development. Can it still enjoy the super deduction policy? Answer: The equipment and appliances specified in the "Announcement" The policy of one-time deduction and super deduction is independent of the super deduction of R&D expenses, and does not require that the equipment and instruments purchased by the enterprise must be used for R&D. Therefore, whether the equipment purchased by your company is used for R&D or not, as long as it meets the conditions stipulated in the policy, the one-time deduction and super deduction policies can be applied. (11) My company is a high-tech enterprise and plans to purchase a piece of equipment worth more than 5 million yuan in the fourth quarter of 2022. Can the one-time pre-tax deduction and super deduction preferential policies be applied? Answer: " The Announcement does not limit the unit value of equipment and appliances that are subject to the preferential policy of one-time pre-tax deduction and super deduction. Equipment purchased by your company with a unit value of more than 5 million yuan is regarded as a fixed asset and can enjoy a one-time pre-tax deduction in accordance with regulations. preferential policies for sexual deductions and super deductions. (12) For the equipment and appliances purchased by high-tech enterprises in the fourth quarter, can the enterprise choose normal depreciation instead of one-time pre-tax deduction and super deduction preferential treatment? Answer: Taxpayers can voluntarily choose according to their own production and operation needs Whether to enjoy one-time pre-tax deduction and super deduction preferential treatment. It should be noted that if the enterprise does not choose to enjoy it, it will not be able to enjoy it in future years. This provision is for a single fixed asset. If an enterprise purchases two sets of equipment A and B in the fourth quarter of 2022, equipment A chooses the one-time pre-tax deduction and 100 plus deduction policy, and equipment B chooses to implement Normal depreciation, then equipment B can only be depreciated normally for tax purposes, and its depreciation part cannot enjoy the super deduction benefit. (13) Our company is a high-tech enterprise. If it purchases equipment in the fourth quarter of 2022, it plans to accrue depreciation on an annual basis for tax purposes. Can the depreciation accrued on an annual basis still enjoy the super deduction policy? Answer: According to the provisions of the "Announcement", enjoying the one-time deduction policy is the prerequisite for enjoying the super deduction policy. Your company will accrue depreciation for the equipment it purchased over the years. If you did not choose the one-time deduction policy, you will not be able to enjoy the super deduction policy. (14) Our company is a machinery and equipment manufacturing enterprise with high-tech enterprise qualifications. Our company will purchase a new set of intelligent equipment at the end of October, worth 50 million yuan. Our company’s accounting estimates estimate the net residual value to be 250,000 yuan. In terms of tax law, when calculating to enjoy the one-time deduction and super deduction preferential policies for newly purchased equipment in the fourth quarter of 2022, our company can ignore the net residual value factor and calculate it as 50 million yuan. Should I make a one-time deduction and enjoy super deductions? Answer: In order to encourage high-tech enterprises to increase their investment in technological innovation, the "Announcement" provides one-time deductions and super deductions for high-tech enterprises to purchase equipment and appliances. There is no mandatory requirement for corporate accounting. Accounting and tax treatment must be consistent. In order to allow enterprises to fully enjoy the dividends of tax incentives, if the estimated net residual value of equipment and equipment purchased by the enterprise is calculated in accounting, the enterprise can enjoy this preferential policy without considering the estimated net residual value. As far as your company is concerned, a one-time pre-tax deduction of 50 million yuan and additional deductions can be made. (15) Our company is a high-tech enterprise and will purchase a set of photosensitive equipment in the fourth quarter of 2022. If we do not enjoy the one-time pre-tax deduction and super deduction preferential treatment when handling the fourth quarter prepayment, what will be the annual reimbursement? Can I still enjoy it during settlement and payment? Answer: Enterprises that do not enjoy the pre-tax one-time deduction and super deduction preferential treatment when making prepayment declarations in the fourth quarter of 2022 can also apply to enjoy this policy during annual settlement and settlement. (16) Our company is a high-tech enterprise and pays corporate income tax in advance on a quarterly basis. The equipment will be purchased for 20 million yuan in November 2022, which will be put into use in December and depreciation will begin. Among them, 12 million yuan of equipment with a unit price of less than 5 million yuan is depreciated over 5 years; equipment with a unit price of more than 5 million yuan is 8 million yuan, and depreciation is calculated over 10 years. The minimum tax depreciation period is the same as the accounting depreciation period, the net residual value is expected to be 0, and no fixed assets will be purchased in the remaining months of 2022.
How to fill in the return form when making a prepayment declaration for the fourth quarter? Answer: When your company makes a prepayment declaration for the fourth quarter corporate income tax: The first step is to fill in the one-time deduction information. For equipment and appliances with a unit price of less than 5 million yuan, fill in the details of "High-tech Enterprise Purchase" in the detailed line under "II. One-time Deduction" in line 2 of the "Details of Accelerated Depreciation and Amortization (Deduction) of Assets" (A201020). "One-time deduction for equipment and appliances with a unit price of less than 5 million yuan" and "original value of assets enjoying discounts this year" and other information; for equipment and appliances with a unit price of more than 5 million yuan, fill in "High-tech enterprises purchased with a unit price of more than 5 million yuan" "One-time deduction for equipment and appliances" and "original value of assets enjoying discounts this year" and other information. After completing the filling, fill in the total value of the "Tax Reduction Amount" column in the form (row 3, column 5) in the "Monthly (Quarterly) Prepayment Tax Return for Enterprise Income Tax of the People's Republic of China" ( Category A)" (A202000), line 6 of "Asset accelerated depreciation, amortization (deduction) reduction amount (fill in A201020)". The second step is to fill in the additional deduction information. Detailed line under line 7 of "Minus: tax-free income, subtracted income, super deduction" in the "Monthly (Quarterly) Prepaid Tax Return for Enterprise Income Tax of the People's Republic of China (Category A)" (A200000) In this section, fill in the "Additional deduction for equipment and equipment of high-tech enterprises (additional deduction based on 100)" and the amount of the additional deduction. Fill out the excerpts of the form as follows:
It should be noted that the tax authorities have optimized and upgraded the electronic tax bureau, and the declaration system provides taxpayers with drop-down menu options and auxiliary functions for automatic calculation and automatic filling of some data items. , it is more convenient to fill in the form. It is recommended to give priority to filling in the form through the electronic tax bureau.