Our country is in2022The unit value of the equipment and appliances purchased for small, medium and micro enterprises in 2005 was in500Tax incentives are given to those who are above RMB 10,000 yuan, which speeds up the deduction time of these fixed assets and reduces the tax burden of small, medium and micro enterprises. Among them, the minimum depreciation life stipulated in the implementation regulations of the enterprise Income Tax Law is3Years of equipment and appliances, unit value100%Can be deducted in the current year one-time pre-tax; The minimum depreciation life is4Year,5Year,10Years, unit value50%Can be deducted in the current year one-time tax, the rest50%Calculate depreciation in the remaining year as required for pre-tax deductions.

For exampleAThe company bought a value1000WRMBThe depreciation period10The net salvage value of the equipment is0.AThe company's net profit before tax excluding depreciation is1000WRMB.
Under normal depreciation, this yearAThe amount the company can depreciate against profit is100WRMBThen according to25%The rate of income tax,ATax payable by the company this year=(1000-100)*25%=225WRMB

If I follow the offer,AThe company can depreciate the equipment50%A lump sum deduction.AThe amount the company can depreciate against profit is500WRMB.ATax payable by the company this year=(1000-500)*25%=125WRMB

The discount is given toAThe company reduced its tax burden this year100WRMB

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