1, fixed assets of 5 million yuan. If the value of newly purchased fixed assets during the period from enterprise1October 20 18 1 to February 2023 12 3 1 does not exceed 5 million, it is allowed to be included in the current cost at one time and deducted when calculating the taxable income.

2, the fixed assets of 5 million yuan. Its conditions and standards are:

(1) Equipment and appliances newly purchased by small and medium-sized enterprises from June 1 2022 to February 3 1 2022, with a unit value of more than 5 million yuan, can be deducted at one time before tax according to a certain proportion.

(2) Equipment and appliances with a minimum depreciation period of 3 years as stipulated in the implementing regulations of the Enterprise Income Tax Law can be deducted 100% of the unit value before tax in that year.

(3) If the minimum depreciation period is 4 years, 5 years or 10 years, 50% of the unit value can be deducted before tax in that year, and the remaining 50% can be deducted before tax in other years according to regulations. Legal basis: Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Policy of Deducting Enterprise Income Tax on Equipment and Instruments.

Equipment and appliances newly purchased during the period from enterprise1October 20 18 1 to February 2020 12 3 1, with a unit value of less than 5 million yuan, are allowed to be included in the current cost at one time, deducted when calculating the taxable income, and will not be depreciated on an annual basis; If the unit value exceeds 5 million yuan, it shall still be in accordance with the Regulations on the Implementation of the Enterprise Income Tax Law, the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [2014] No.75) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [2015] No.75)

second

The equipment and appliances mentioned in this Notice refer to the fixed assets other than houses and buildings.