In the process of operation, enterprises often purchase fixed assets for production, operation, leasing and other reasons. After the acquisition of fixed assets, depreciation will be involved. The state gives enterprises tax incentives for the depreciation of fixed assets.
For example, an enterprise2020years1Monthly purchase of a fixed asset for enterprise production, the purchase price is100Ten thousand yuan. If the expected net salvage value is0And the amortization years are10Years. The enterprise amortizes monthly depreciation according to the average life method100/10/12=0.83Ten thousand yuan. As the enterprise is2020years1The fixed assets purchased in the month shall, in accordance with relevant provisions, be depreciated in the next month2020You can amortize each year0.83*11=9.2Ten thousand yuan.
That's how it's done in corporate accounting, but under the tax code,500Enterprises with fixed assets within 10,000 yuan can be deducted in one lump sum to offset the current income tax.
For example, the net profit of the enterprise in the current year1000Pay corporate income tax1000*25%=250Ten thousand. Enjoy the fixed assets one-time deduction standard, tax reduction (100-9.2)*0.25%=22.7Ten thousand.
That is, the enterprise pays the annual corporate income tax settlement250-22.7=227.3Ten thousand yuan less than the original tax22.7RMB 10,000 yuan, reduce the tax burden of enterprises.
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