This form is applicable to taxpayers whose assets are depreciated or amortized, and must be filled in regardless of whether tax adjustment is made. According to the tax law, the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Income Tax Treatment Related to the Accelerated Depreciation of Fixed Assets of Enterprises (Guo Shui Fa [2009] No.81) and the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Tax Issues Related to the Sale of Assets by Lessees in the Financing Sale and Leaseback Business (State Taxation Administration of The People's Republic of China Announcement No.0/3 and No.2010), Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.201KLOC-0/No.34) and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Issuing the Administrative Measures for Policy Relocation of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.40), The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Encouraging the Development of Enterprise Income Tax Policy in Software Industry and Integrated Circuit Industry (Caishui [2012] No.27) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Taxable Income of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.29), Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Improving the Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [2014] No.75) and Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [20 15] 106), Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Treatment of Enterprise Income Tax in the Reform of Enterprises Owned by the Whole People (State Taxation Administration of The People's Republic of China Announcement No.34, 20 17) and other relevant regulations, as well as the unified national enterprise accounting system, accounting treatment, tax regulations and tax adjustment for reporting assets depreciation and amortization.

I. Description of related projects

(1) report by column

1. 1 column "Original value of assets": fill in the original value (or historical cost) amount of assets depreciated and amortized by taxpayers.

2. Column 2 "Depreciation and amortization amount of this year": the depreciation and amortization amount of assets calculated by taxpayers this year.

3. Column 3 "Cumulative depreciation and amortization amount": fill in the cumulative depreciation and amortization amount of assets in the taxpayer's accounting subjects (including this year).

4. Column 4 "Tax Basis for Assets": The original value (or historical cost) of assets depreciated and amortized by taxpayers according to tax regulations.

5. Column 5 "Depreciation tax": Fill in the amount of depreciation and amortization of assets in this year that is allowed to be deducted before tax, as calculated by the taxpayer according to the tax regulations.

The depreciation and amortization of assets formed by non-taxable income shall not be deducted before tax. The tax amount in columns 4 to 8 does not include the depreciation and amortization of assets formed by non-taxable income.

For the corresponding "tax depreciation amount" in lines 8 to 17 and 29, please fill in the total tax depreciation amount of assets enjoying various accelerated depreciation policies in that year. In this column, only the total amount of the month in which the accelerated tax depreciation amount is greater than the general depreciation amount is reported. That is to say, for the fixed assets that enjoy accelerated depreciation policy in some months of this year, if the accelerated taxable depreciation amount is greater than the general depreciation amount, and the taxable depreciation amount in some months is less than the general depreciation amount, only the total taxable depreciation amount of the months in which the taxable depreciation amount is greater than the general depreciation amount will be reported.

6. Column 6 "Depreciation and amortization amount of assets enjoying accelerated depreciation policy according to the general provisions of tax": only applicable to lines 8 to 17 and 29, reporting the depreciation and amortization amount of assets enjoying accelerated depreciation policy this year that is allowed to be deducted before tax according to the general provisions of the tax law. The depreciation generally stipulated in the tax law refers to the depreciation of assets calculated by the straight-line method according to the minimum depreciation period stipulated in the tax law without enjoying accelerated depreciation. In this column, only the accelerated depreciation amount of the tax law is greater than the corresponding amount of the current month calculated according to the general provisions of the tax law.

7. Column 7 "Accelerated depreciation statistics": used to count the preferential amount of taxpayers enjoying various accelerated depreciation policies for fixed assets.

8. Column 8 "Cumulative depreciation and amortization amount": fill in the accumulated depreciation and amortization amount of assets calculated by taxpayers according to the provisions of the tax law (including this year).

9. Column 9 "Tax Adjustment Amount": Fill in the balance in columns 2-5.

(2) Line by line report

1. Lines 2 to 7, 19 to 20, 22 to 28, 30, 32 to 38, and fill in the corresponding lines according to the asset category.

2. Lines 8 to 17 and 29: used to report the accelerated depreciation of assets enjoying various accelerated depreciation policies of fixed assets, and report the preferential conditions of various accelerated depreciation policies of fixed assets by category.

Line 8 "(1) Accelerated depreciation of fixed assets in important industries": according to the provisions of Caishui [2014] No.75 and Caishui [20 15] 106, please fill in biopharmaceutical manufacturing, special equipment manufacturing, railways, ships, aerospace and other transportation. Taxpayers in six industries such as information transmission, software and information technology services, and industries such as light industry, textile, machinery and automobile 18 (hereinafter referred to as "important industries") take accelerated depreciation of newly purchased fixed assets. Our bank fails to declare the assets of taxpayers in important industries who enjoy the one-time deduction policy according to the above two documents.

Line 9 "(2) Accelerated depreciation of R&D equipment in other industries": to be filled in by enterprises outside important industries. Fill in the preferential statistics table of tax reduction or accelerated depreciation for R&D special equipment with a unit value of more than 6,543,800 yuan.

In line 10, "(3) Fixed assets that can be deducted at one time": fill in the newly purchased R&D equipment and fixed assets whose unit value does not exceed/kloc-0.00 million yuan, and deduct them at one time in the current period according to tax regulations. Bank = line11+12+13.

Line11"1. Special R&D equipment with unit price not exceeding 1 10,000 yuan: fill in the non-small and low-profit enterprises in "important industries" and enterprises outside "important industries", and newly purchased instruments and equipment dedicated to R&D activities, with unit price not exceeding 1 10,000 yuan.

In line 12, "2. Instruments and equipment for production of R&D and small-scale low-profit enterprises in important industries with a unit price of no more than 6.5438+0 million yuan ":fill in the information of newly purchased instruments and equipment for production and operation of R&D and small-scale low-profit enterprises in important industries with a unit price of no more than 6.5438+0 million yuan, and enjoy the one-time deduction policy.

13 "fixed assets below 3.5000 yuan": fill in the information of fixed assets with the taxpayer's unit value not exceeding 5,000 yuan and deducted before tax in the current period according to the policy.

/kloc-line 0/4 "(4) Technical progress and upgrading of fixed assets": fill in the information of accelerated depreciation of fixed assets of enterprises due to technical progress and rapid upgrading of products.

/kloc-line 0/5 "(5) Fixed assets subject to perennial strong vibration and high corrosion": Fill in the information of fixed assets subject to perennial strong vibration and high corrosion, and enjoy accelerated depreciation of fixed assets according to tax regulations.

/kloc-line 0/6 "(6) Depreciation of outsourced software": according to the provisions of Caishui [2012] No.27, fill in the information that the enterprise's outsourced software is treated as a fixed asset and enjoys accelerated depreciation.

17 line "(7) production equipment of integrated circuit enterprises": according to the provisions of Caishui [2012] No.27, fill in the relevant information of accelerated depreciation policy of production equipment of integrated circuit production enterprises.

Line 29 "Among them: enjoy the accelerated amortization policy of enterprise outsourcing software": fill in the intangible assets information of enterprise outsourcing software and enjoy accelerated amortization according to the provisions of Caishui [2012] No.27.

Attached information: "Assets enjoying the policy of value-added assessment of assets restructured by state-owned shares": according to the provisions of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34+07, fill in the statement that the enterprise has implemented "the value-added assessment of restructured assets is not included in taxable income"; The tax basis of assets is determined according to its original tax basis; The depreciation or amortization of the value-added part of assets shall not be deducted before tax. Banks do not participate in the calculation, but are only used to list the relevant information of assets that enjoy the asset appreciation policy under the ownership of the whole people. Depreciation (amortization) and adjustment of related assets shall be reported in line 1 to line 39 of this table as required.

Second, the relationship between tables

(A) the relationship between the forms

1. Line 1 = Line 2+3+…+7.

2. 10 line =11+12+13 line.

3. 18 line = 19+20 line.

4.265438 lines +0 = 22 lines +23 lines +24 lines +25 lines +26 lines +27 lines +28 lines +30 lines.

5.365438 lines +0 = 32 lines +33 lines +34 lines +35 lines +36 lines.

6. Line 39 = Line1+18+21+31+37+38. (Line 39, column 6 = Line 8+9+10+14+15+16+17+29, column 6; Row 39, column 7 = row 8+row 9+10+14+15+16+17+row 29, column 7)

7. Column 7 = Columns 5-6.

8. Column 9 = Columns 2-5.

(B) Inter-table relationship

1. Row 39, column 2 = Table A 105000, row 32, column 1.

2. Row 39, column 5 = Table A 105000, row 32, column 2.

3. If 39 rows and 9 columns are ≥0, 39 rows and 9 columns = Table A 105000, and 32 rows and 3 columns; If column 9 of row 39 < 0, the absolute value of column 9 of row 39 = column 4 of row 32 of table A 105000.