According to the income tax law, how to calculate the depreciation of fixed assets

According to the income tax law, the service life of appliances, tools and furniture related to production and business activities is 5 years. It can be accrued on an average of five years.

Calculation formula of monthly depreciation amount

Monthly depreciation amount = (original value-estimated residual value) /5/ 12

Estimated residual rate

The expected residual value rate is set at 5% in general enterprises.

Accrual entry

Debit: overhead-depreciation

Credit: accumulated depreciation

There are five stories in How Steel was Tempered.

There is no tax risk for shareholders to borrow money.

What is social security? What types of insurance are mainly included? What's the use? How to use it?

Informed commitment tax case

On the Translation of Ge Nai's Songs of Chu Classical Chinese

Influence of tax reduction and fee reduction on economy

What about Yiwu price office?

In 2022, the characters in the sketch were drafted by Qi: Did she come from the grassroots? Why fight back all the way?

Whether the process of adjusting the tax credit limit is reasonable.

Measures for the administration of tax payment credit