New equipment and appliances purchased by high-tech enterprises during the period from 2022 1 October1day to 20221February 3 1 day are allowed to be deducted in full in the current year when calculating taxable income, and 100% is allowed to be deducted before tax. This policy can be applied to all enterprises with high-tech enterprise qualification in the fourth quarter of 2022. If the enterprise chooses to apply this policy and the deduction is insufficient in the current year, it can be carried forward to the next year according to the existing relevant regulations.

Then, how do high-tech enterprises declare to enjoy the above preferential policies? Please keep the following hot questions and answers ↓

(1) Our company is a high-tech enterprise. What are the main contents of the new policy of purchasing new equipment and appliances for high-tech enterprises?

A: The Announcement of the Ministry of Finance and the State Administration of Taxation on Strengthening Pre-tax Deduction for Supporting Scientific and Technological Innovation (No.28 of 2022, hereinafter referred to as the Announcement) stipulates that new purchases made by high-tech enterprises during the period from 2022 10/day to 2022 1 February 3 1 day. Assuming that your company purchased production equipment with a unit value of1000000 yuan in the fourth quarter, you can choose to deduct1000000 yuan on the basis of the actual deduction, and then allow the pre-tax deduction of10000000 yuan, so that the total pre-tax deduction can be 2 million yuan.

This policy is applicable to high-tech enterprises recognized by high-tech enterprise accreditation bodies. In order to increase preferential policies, all enterprises with high-tech enterprise qualifications in the fourth quarter of 2022 can apply this policy.

(II) Our company is an information transmission enterprise. Assuming that it was qualified as a high-tech enterprise on February 20th, 2022, can I ask if a set of production equipment purchased by our company in February 20th, 2022 can enjoy the pre-tax one-time deduction and extra deduction policy?

A: According to the Announcement, this policy can be applied to all enterprises with high-tech enterprise qualification in the fourth quarter of 2022. Your company obtained the qualification of high-tech enterprise on February 20th, 2022/KLOC-0, and the purchased production equipment can enjoy the policy of one-time deduction and additional deduction before tax.

(III) Our company's high-tech enterprise qualification will expire on October 30th, 2022. Our company's application for high-tech enterprise qualification this year may not be approved because some indicators are non-compliant. Excuse me, can a set of artificial intelligence equipment purchased by our company this year 1 1 month enjoy the one-time pre-tax deduction and additional deduction policy?

A: According to the Announcement, this policy can be applied to all enterprises with high-tech enterprise qualification in the fourth quarter of 2022. Although your company's high-tech enterprise qualification expires on October 30th, 2022, it still has the high-tech enterprise qualification for 30 days in the fourth quarter of 2022, which is in line with the provisions of the Announcement. The artificial intelligence equipment purchased by your company during the period from 1 October1day to1February 3 1 day in 2022 can enjoy this preferential policy when it is declared in advance every month (quarter) and settled annually.

(4) Our company is a small and medium-sized enterprise, which obtained the qualification of high-tech enterprise in early 2022. In the fourth quarter, our company plans to purchase a new equipment and appliances with a unit value of 5.5 million yuan. We would like to know what requirements this policy has for the purchased equipment and appliances.

A: According to the provisions of the Announcement, the purchased equipment and appliances are mainly grasped from two aspects: first, the newly purchased equipment and appliances from 2022 1 October1day to 20221February 3 1 day; Second, from the type of assets purchased, the equipment and appliances purchased should be fixed assets other than houses and buildings, and enterprises will manage the equipment and appliances as fixed assets in accounting.

(V) Our company is an automobile manufacturing company and obtained the qualification of high-tech enterprise in early 2022. Our company120 plans to purchase a batch of engines worth 20 million yuan from suppliers for automobile production and sales. Excuse me, can the engines purchased by our company enjoy the preferential policies of one-time deduction before tax and additional deduction?

A: According to the Announcement, new equipment and appliances purchased by high-tech enterprises in the fourth quarter of 2022 can enjoy one-time pre-tax deduction and 100% plus deduction. However, the equipment and appliances in this policy refer to fixed assets other than houses and buildings. The engines purchased by your company belong to inventory, not fixed assets, and you cannot enjoy the one-time deduction and extra deduction policy.

(VI) Our company is a high-tech enterprise. Assuming that a set of machinery and equipment was purchased in cash on February/2022 10, and a special VAT invoice was obtained on February 20/KLOC-0, but there were some problems in the transportation of the equipment, which is expected to be delivered in 2023, the machinery and equipment purchased by our company can enjoy one-time pre-tax deduction and tax deduction.

Answer: According to the "Announcement" and the "Announcement of State Taxation Administration of The People's Republic of China on the Implementation of Enterprise Income Tax Policy on Equipment and Appliances Deduction" (No.46 of 20 18, hereinafter referred to as Announcement No.46), the newly purchased fixed assets in the form of money for qualified high-tech enterprises in the fourth quarter shall be confirmed according to the time of invoice issuance, except by installment or credit sale. Your company does not purchase by installment or credit. The time for obtaining the special VAT invoice is1February 20th. In the fourth quarter of 2022, you can enjoy the preferential policies of one-time pre-tax deduction and additional deduction according to regulations.

(VII) Our company is a high-tech enterprise, and plans to purchase a set of testing equipment with a value of 20 million yuan by installment in February 2022/kloc-0. The last installment will be paid in 2023, but the invoice will be obtained on February 0 10. We agreed with the supplier 1 February.

A: According to Announcement No.46 and Announcement No.46, the fixed assets purchased by high-tech enterprises in the fourth quarter by installment or credit sale shall be confirmed according to the arrival time of the fixed assets. The payment method for the equipment purchased by your company is installment payment. Although the invoice was issued on 1 February 10, and it was agreed to arrive on1February 30, the actual arrival time was on1February 5, 2023, which is not in the fourth quarter of 2022, so you can't enjoy the preferential policies of one-time deduction before tax and additional deduction.

(VIII) Our company is a high-tech enterprise. In April, 2022, our company established a set of environmental protection construction equipment by itself, with a cost of 15 million yuan. It was put into trial in September, 2022, and the settlement was completed on 10/0/5, 2022. This set of environmental protection equipment of our company can enjoy one-time pre-tax deduction and bonus deduction.

Answer: According to Announcement No.46 and Announcement No.46, the purchase time of fixed assets built by enterprises themselves shall be confirmed according to the completion settlement time. Your company completed the self-built project settlement on 10 15 this year, which belongs to the fourth quarter of 2022, and you can enjoy the preferential policies of one-time pre-tax deduction and additional deduction according to regulations.

(IX) Our company is a high-tech enterprise, and will purchase a production equipment with a value of10000000 yuan in February 2022, which is in line with the conditions for enjoying this new policy. If the taxable income settled by the company in 2022 is negative, resulting in losses, and the added deduction amount of this fixed asset has not been fully deducted, can it be deducted in future years?

A: According to the provisions of the Announcement, if the enterprise fails to deduct this policy in the current year, it can be carried forward to the next year and implemented according to the current relevant regulations. Your company chooses one-time pre-tax deduction and additional deduction for purchasing production equipment, and the part that cannot be fully deducted before tax will automatically increase the loss of the enterprise and be carried forward to make up for it in future years. According to the regulations, your company, as a high-tech enterprise, can make up for the losses that have not been deducted from the final settlement in 2022, and those that meet the requirements can be carried forward in the next 10 tax year.

10. Our company is in the period of validity of the qualification of high-tech enterprise, and purchased a piece of equipment in the fourth quarter, which is not expected to be used for research and development. Can we still enjoy the bonus deduction policy?

A: The policy of one-time deduction and additional deduction of equipment and appliances specified in the Announcement is independent of the policy of additional deduction of R&D expenses, and does not require the equipment and appliances purchased by enterprises to be used for R&D.. Therefore, the equipment purchased by your company, whether used for R&D or not, can be subject to the one-time deduction and additional deduction policy as long as it meets the conditions stipulated in the policy.

(11) Our company is a high-tech enterprise, and it is going to purchase a piece of equipment with a unit value of more than 5 million yuan in the fourth quarter of 2022. Can the preferential policy of one-time pre-tax deduction plus deduction be applied?

Answer: The Announcement does not limit the unit value of the equipment and appliances that are subject to the preferential policies of one-time pre-tax deduction and additional deduction. The equipment purchased by your unit with a unit value of more than 5 million yuan can be used as fixed assets and can enjoy the preferential policies of one-time pre-tax deduction and additional deduction according to regulations.

(12) For the equipment and appliances purchased by high-tech enterprises in the fourth quarter, can enterprises choose normal depreciation instead of one-time pre-tax deduction and additional deduction?

A: Taxpayers can voluntarily choose whether to enjoy one-time pre-tax deduction and additional deduction according to their own production and operation needs. It should be noted that if the enterprise does not choose to enjoy it, it may not enjoy it in future years. This provision is aimed at a single fixed asset. If an enterprise purchased two sets of equipment A and B in the fourth quarter of 2022, in which equipment A chose the policy of one-time pre-tax deduction and 100% plus deduction, and equipment B chose normal depreciation, then equipment B can only be depreciated normally in tax, and its depreciation part cannot enjoy the plus deduction.

(XIII) Our company is a high-tech enterprise. If we purchase equipment in the fourth quarter of 2022, we intend to accrue depreciation by year. Can we still enjoy the policy of adding and deducting depreciation by year?

A: According to the provisions of the Announcement, enjoying the one-time deduction policy is the premise of enjoying the additional deduction policy. Your company depreciates the purchased equipment by year, and if you don't choose the one-time deduction policy, you can't enjoy the additional deduction policy.

(14) Our company is a mechanical equipment manufacturing enterprise with high-tech enterprise qualification. We will purchase a new set of intelligent equipment at the end of 10, with a value of 50 million yuan. Our company's accounting pre-estimated net salvage value is 250,000 yuan. May I ask whether our company can make a one-time deduction and enjoy the extra deduction according to 50 million yuan, regardless of the net salvage value, when calculating and enjoying the preferential policies of one-time deduction and extra deduction for newly purchased equipment in the fourth quarter of 2022 in the tax law?

A: In order to encourage high-tech enterprises to increase investment in technological innovation, the Announcement gives high-tech enterprises a one-time deduction and additional deduction for purchasing equipment and appliances, and does not mandate that enterprise accounting and tax treatment must be consistent. In order to allow enterprises to fully enjoy the dividend of tax incentives, enterprises can enjoy this preferential policy without considering the estimated net salvage value factor when purchasing equipment and appliances in accounting. As far as your company is concerned, you can make a one-time pre-tax deduction of 50 million yuan plus deduction.

(15) Our company is a high-tech enterprise, and it will purchase a set of photographic equipment in the fourth quarter of 2022. If we didn't enjoy the preferential treatment of pre-tax one-time deduction and additional deduction when we paid in advance in the fourth quarter, can we still enjoy it when we settle the annual accounts?

A: Enterprises didn't enjoy the preferential treatment of one-time pre-tax deduction and additional deduction when reporting in advance in the fourth quarter of 2022, and they can also apply for this policy when making annual settlement.

(XVI) Our company is a high-tech enterprise, which pays enterprise income tax in advance on a quarterly basis. In 2022 1 1 month, 20 million yuan of equipment will be purchased and put into use in1February, and depreciation will be started. Among them, the equipment with a unit price of less than 5 million yuan12 million yuan is depreciated by 5 years; Equipment with a unit price of more than 5 million yuan and 8 million yuan shall be depreciated according to 10 year. The minimum tax depreciation period is the same as the accounting depreciation period, and the estimated net salvage value is 0. No fixed assets have been purchased in the remaining months of 2022. How to fill in the declaration form when reporting in advance in the fourth quarter?

Answer: When your company declares the fourth quarter enterprise income tax in advance:

The first step is to fill in the one-time deduction. For the equipment and appliances with a unit price of less than 5 million yuan, fill in the information such as "One-time deduction of equipment and appliances purchased by high-tech enterprises with a unit price of less than 5 million yuan" and "Original value of assets enjoying preferential treatment this year" in the detailed line under "II. One-time deduction" in the Schedule of Assets Accelerated Depreciation and Amortization (Deduction) (A20 1020); For equipment and appliances with a unit price of more than 5 million yuan, fill in the information such as "one-time deduction of equipment and appliances with a unit price of more than 5 million yuan purchased by high-tech enterprises" and "original value of assets enjoying preferential treatment this year". After completing the form, fill in the total value (line 3, column 5) of the column of "Tax Reduction Amount" in the "Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax of the People's Republic of China" (A202000), line 6 "Asset Accelerated Depreciation, Amortization (Deduction) (fill in A20/KLOC-

The second step is to fill in the deduction. In the detailed line under "Deduction: Exempted Income, Deducted Income, Deducted Deduction" in Line 7 of the Monthly (Quarterly) Prepaid Tax Return of Enterprise Income Tax of the People's Republic of China (Class A) (A200000), fill in "Deduction of Equipment and Appliances of High-tech Enterprises (Deduction by 100%) The excerpts from the form are as follows: