In order to support the innovation and development of high-tech enterprises and promote the equipment updating and technology upgrading of enterprises, the state has recently issued tax incentives for high-tech enterprises. Today we will analyze the tax policy together.

The policy stipulates: high-tech enterprises in2022years10month1sunrise2022years12month31For equipment and appliances newly purchased during the daily period, the one-time full amount of the current year is allowed to be deducted when calculating the taxable income amount, and is allowed to apply before tax100%Add the deduction.

Fan in2022The policy applies to all enterprises with the qualification of high-tech enterprises in the fourth quarter of 2008. If the enterprise chooses to apply the policy in the current year, the deduction can be carried forward to subsequent years in accordance with the current relevant provisions.

The above mentioned equipment and appliances refer to fixed assets other than houses and buildings; The conditions and administrative measures for the so-called new and high-tech enterprises shall be governed by the Ministry of Science and Technology Ministry of Finance Relevant amendments issued by the State Administration of TaxationThe Notice of the Chinese Academy of Sciences2016:32Is executed.

For example:AThe enterprise is a high-tech enterprise.2022years10month15Purchased a production equipment, excluding tax price is300Ten thousand. According to the10Annual straight line depreciation, no salvage value, assuming tax depreciation and accounting compliance. soAEnterprise in calculation2022Annual business income tax can deduct how much amount before tax?

Before the policy,AThe equipment purchased by the enterprise is being reconciled2022The amount that can be deducted in the annual enterprise income tax is:300÷10÷12×2=5(Ten thousand yuan), after the policy was introduced,AThe equipment purchased by the enterprise is being reconciled2022The amount that can be deducted for the annual enterprise income tax is600Ten thousand yuan (i.e300On the basis of ten thousand yuan deduction, it is OK100%Additional deduction300Ten thousand)
Before and after the policy, enterprises can deduct more595Wan, can enjoy595*15%=89.25(ten thousand yuan) tax concessions.

Policy basis:

Ministry of Finance State Administration of Taxation Announcement of the Ministry of Science and Technology2022Annual regulation28A surname

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