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《财政部国家税务总局关于完善固定资产加速折旧企业所得税政策的通知》(财税〔2014〕75号)第三条规定:“对所有行业企业持有的单位价值不超过5000元的固定资产,允许一次性计入当期成本费用在计算应纳税所得额时扣除,不再分年度计算折旧。”这项利好纳税人的税收优惠政策,在2014年版新的企业所得税申报表中,也反映在《固定资产加速折旧、扣除明细表》(A105081)的填报要求上。
Article 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on Perfecting the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Cai Shui [2014] No. 75) states: “For fixed assets with a unit value of not more than RMB 5,000 held by all industrial enterprises, The one-time charge for current costs is deducted from the calculation of taxable income and no annual depreciation is calculated. ”This favorable taxpayer’s tax incentives are also reflected in the 2014 edition of the new corporate income tax return “Accelerated Depreciation of Fixed Assets, Deduction Schedule” (A105081) on the filing requirements.