The latest fixed assets increase and decrease policy in 2022

Announcement of the Ministry of Finance and the Ministry of Science and Technology of State Taxation Administration of The People's Republic of China on Increasing Pre-tax Deduction for Supporting Scientific and Technological Innovation

(Announcement No.28, 2022 of the Ministry of Finance and State Taxation Administration of The People's Republic of China)

In order to support the innovation and development of high-tech enterprises and promote the upgrading of equipment and technology, the pre-tax deduction policy of enterprise income tax is announced as follows:

1. New equipment and appliances purchased by high-tech enterprises from June 65438+1 October 2022 to February 3 1 February 2022 are allowed to be deducted once in the current year when calculating taxable income, and the deduction is allowed to be added before tax100. This policy can be applied to all enterprises with high-tech enterprise qualification in the fourth quarter of 2022. Enterprises choose to apply this policy, and if the deduction is insufficient in the current year, it can be carried forward to the next year according to the existing relevant regulations. The above-mentioned equipment and appliances refer to fixed assets other than houses and buildings; The conditions and management measures for high-tech enterprises shall be in accordance with the Ministry of Science and Technology and the Ministry of Finance's "People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Revision and Issuance".

Notice of "(national science angry [2016] No.32).

Enterprises enjoy the tax collection and management of this policy in accordance with the current tax collection and management regulations.

2. The pre-tax deduction ratio of R&D expenses is 75%, from June 65,438+0 to February 36,5438+0, 2022, and the pre-tax deduction ratio is increased to 65,438+000%. When an enterprise enjoys the preferential treatment of adding and deducting R&D expenses in the final settlement of enterprise income tax in 2022, the R&D expenses in the fourth quarter can be calculated by the enterprise itself according to the actual amount, or by multiplying the actual R&D expenses in the whole year by the number of operating months after 2022 10, accounting for the proportion of its actual operating months in 2022. The relevant policy caliber and management of enterprises enjoying the pre-tax deduction policy of R&D expenses are in accordance with the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China Ministry of Science and Technology on Improving the Pre-tax Deduction Policy of R&D Expenses (Caishui [2065 438+05] 19) and the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China Ministry of Science and Technology on Relevant Policy Issues Concerning the Pre-tax Deduction of Overseas R&D Expenses Entrusted by Enterprises (Caishui

Policy 1: High-tech enterprises are allowed to purchase fixed assets in the fourth quarter for one-time deduction and additional deduction.

(a) to enjoy the policy must be high-tech enterprises, but also in the fourth quarter to buy equipment, appliances (except houses, buildings, fixed assets);

(2) The newly purchased equipment and appliances from June 65438+1 October 2022 to February 3 1 February 2022 are allowed to be deducted once in the current year when calculating the taxable income, and the deduction of 100% is allowed to be added before tax.

1. The one-time deduction policy for equipment and appliances stipulated in the announcement is independent of the R&D expense deduction policy, and the equipment and appliances purchased by enterprises are not required to be used in R&D. Therefore, the equipment purchased by high-tech enterprises, whether used in R&D or not, can enjoy the one-time deduction and additional deduction policy as long as they meet the conditions stipulated in the policy.

2. The announcement does not limit the unit value of equipment and appliances that enjoy the preferential policies of one-time pre-tax deduction and additional deduction. Therefore, high-tech enterprises can enjoy preferential policies of one-time pre-tax deduction and additional deduction for equipment with a unit value of more than 5 million yuan.

3. Taxpayers can voluntarily choose whether to enjoy one-time pre-tax deduction and additional deduction according to their own production and operation needs. It should be noted that if enterprises do not choose to enjoy it, they may not enjoy it in future years. This provision is aimed at a single fixed asset. If an enterprise purchased two sets of equipment, A and B, in the fourth quarter of 2022, in which the policy of one-time pre-tax deduction and 100% plus deduction was adopted for equipment A and normal depreciation was adopted for equipment B, then equipment B can only be depreciated normally for tax purposes, and its depreciation part cannot enjoy plus deduction.

4. According to the announcement, enjoying the one-time deduction policy is the premise of enjoying the additional deduction policy. If the enterprise depreciates the purchased equipment annually in the tax law and does not choose the one-time deduction policy, it cannot enjoy the additional deduction policy. (In accounting treatment, depreciation is still accrued according to the depreciation period stipulated by the company system, but depreciation cannot be accrued on an annual basis in tax law, otherwise the deduction policy cannot be enjoyed).

5. If high-tech enterprises do not enjoy the preferential treatment of one-time pre-tax deduction and additional deduction when making pre-declaration in the fourth quarter of 2022, they can also apply for this policy when making annual final settlement.

6. According to the Announcement and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Implementation of Enterprise Income Tax Policy for Equipment and Appliances Deduction (No.46 of 20 18, hereinafter referred to as Announcement No.46), the newly purchased fixed assets in cash by qualified high-tech enterprises in the fourth quarter shall be confirmed according to the time of invoice issuance, except by installment payment or credit sale. Fixed assets purchased by installment or credit sale shall be confirmed according to the arrival time of the fixed assets. The purchase and construction time of fixed assets built by enterprises themselves shall be confirmed according to the completion settlement time. For example, the company completed the self-built project settlement in June 5438 +654381October+May, which belongs to the fourth quarter of 2022, and can enjoy the preferential policies of one-time pre-tax deduction and additional deduction according to regulations.

Policy 2: For enterprises that currently apply 75% pre-tax deduction ratio for R&D expenses, the pre-tax deduction ratio will be increased to 65,438+000% from June 65,438+0, 2022 to February 36,5438+0, 2022.

1. At present, 75% of R&D expenses are deducted before tax. Including: except negative list industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, entertainment, and other enterprises other than manufacturing and small and medium-sized technology enterprises, the R&D expenses plus deduction ratio is still 75%.

2. The beneficiaries of this new policy are other enterprises except for the following three situations: first, six industries that do not apply the pre-tax deduction policy, including tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment; Second, manufacturing enterprises whose R&D expense deduction ratio is increased to 100%; Third, small and medium-sized scientific and technological enterprises whose R&D deduction ratio is increased to 100%. In addition to the above three types of enterprises, other enterprises can enjoy the preferential policy of R&D expenses incurred during the period of 65,438+00 to 65,438+00 in 2022, and the deduction ratio will be increased from 75% to 65,438+000%.

3. When an enterprise enjoys the preferential treatment of adding and deducting R&D expenses in the final settlement of enterprise income tax in 2022, the R&D expenses in the fourth quarter can be calculated according to the actual amount incurred, or according to the ratio of the actual R&D expenses incurred in the whole year multiplied by 2022 10 to the actual operating months in 2022.

The announcement provides two calculation methods of R&D expenses in the fourth quarter, which are selected by enterprises according to the actual situation:

Method 1: Calculate according to the actual number of occurrences;

Method 2: Calculate by multiplying the actual R&D expenses in the whole year by the ratio of the operating months after 2022 10 to the actual operating months in 2022 (hereinafter referred to as the "proportional method").

4. The relevant policy caliber and management of enterprises enjoying the pre-tax deduction policy of R&D expenses shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Improving the Pre-tax Deduction Policy of R&D Expenses (Caishui [2065 438+05] 165 438+09) and the Notice of State Taxation Administration of The People's Republic of China Ministry of Science and Technology of the Ministry of Finance on Relevant Policy Issues Concerning Pre-tax Deduction of Overseas R&D Expenses.

5. If the R&D expenses incurred by qualified companies do not form intangible assets and are included in the current profits and losses, they will be deducted before tax according to 100% of the actual amount in the fourth quarter of 2022 on the basis of actual deduction; In the fourth quarter of 2022, intangible assets were amortized before tax according to 200% of the cost of intangible assets.