with2020Years of departure, we ushered in2021Years. Many people will have questions: fixed assets one-time deduction policy expires? Because according to the Treasury Department Taxation Administration about equipment Notice on Enterprise Income Tax Policy for the Deduction of Appliances2018:54It is stipulated that the enterprise is in2018years1month1sunrise2020years12month31The unit value of the equipment and appliances newly purchased during the day shall not exceed500In the case of ten thousand yuan, the one-time cost included in the current period is allowed to be deducted when calculating the taxable income amount, and depreciation is no longer calculated by year.

Don't worry, we're here2021New assets purchased in 2009 can also enjoy the preferential policy. Because the tax administration is in2021years3month15The Ministry of Finance issued the Announcement on extending the implementation period of some preferential tax policies Announcement of the State Administration of Taxation2021Annual regulation6As stipulated in article 1 of the document, the duration of the offer is extended to2023years12month31Day.

For example:AIn the company2021years5Month bought300Wan's device, press10Annual depreciation, so in2021Can be all one-time cost of the current expenses, ifAThe company's net profit for the year excluding the depreciation of the equipment was400Wan:

Because you can deduct one-time concessions, the enterprise income tax this year=(400-300)*25%=25Ten thousand;

If not, corporate income tax is=(400-30)*25%=92.5Ten thousand.Tax difference67.5Ten thousand yuan.

Therefore, this preferential treatment is very strong for companies with newly purchased fixed assets. It is hoped that such enterprises can make more use of this preferential treatment to reduce tax costs.

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