If the enterprise is currently under preparation, the start-up costs incurred are60For RMB 10,000 yuan, you can choose two ways to deal with the start-up cost, one is to deduct it in one lump sum, the other is to evenly deduct the annual amortization over three years20Ten thousand. Both of these treatments are permitted for tax purposes. Which is more conducive to tax saving, my tax accountant firm suggests that enterprises need to determine according to their own conditions.
This method is applicable to enterprises with large profits in the current year. If one deduction is made in a single year, the profits of the enterprise in the current year can be correspondingly reduced and the income tax of the enterprise in the current year can be reduced. For example, the company made a profit that year100Wan, if you choose to amortize the starting cost once,100-60=40Ten thousand profits,40*25%=10Ten thousand income tax, if you choose to amortize over three years,100-20=80Profit,80*0.25=22.5Ten thousand income tax, one amortization can be more than amortization tax savings12.5Ten thousand yuan. It can be seen that if the enterprise makes a large profit in the current year, it can reduce the income tax of the enterprise in the current year to the maximum extent by choosing a deduction.
Divided into three years of uniform amortization, this way is suitable for the enterprise loss, or profit is relatively low. Income tax year-end loss is there5A limitation of the year, if the enterprise is not profitable or the profit is relatively low, the start-up cost is early included in the current profit and loss of the enterprise, more than5The period of years can not be made up.
CycloseThe company is committed to providing domestic and foreign customers with corporate audit, tax declaration, registration, annual inspection, tax planning and other services in Hong Kong, Singapore, Dubai and other regions. Efficient, rigorous, intimate service has been favored by many private enterprises, listed companies and large state-owned enterprises.