1. Expand the discount on accelerated depreciation of fixed assets
In order to support manufacturing enterprises to accelerate technological transformation and equipment updates, the following announcements on the policy of accelerated depreciation of fixed assets are as follows:
1, From January 1, 2019, the "Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Enterprise Income Tax Policy for Accelerating the Depreciation of Fixed Assets" and the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Improving the Enterprise Income Tax Policy for Accelerating the Depreciation of Fixed Assets" stipulates the industry scope of accelerated depreciation of fixed assets and expands to all manufacturing fields.
2 and manufacturing industries are determined in accordance with the National Bureau of Statistics " National Economic Industry Classification and Code (GB/4754-2017)". In the future, relevant state departments will update the national economic industry classification and code and follow their regulations.
3, Before this announcement is issued, manufacturing enterprises that have not enjoyed the accelerated depreciation discount of fixed assets, they may enjoy the discount when the monthly (quarterly) prepayment declaration after the release of this announcement or when the settlement and settlement is made in 2019.
2. Fixed Asset Entry Collection
1. Acquisition of fixed assets
fixed assets purchased by enterprises, including the actual purchase price paid, related taxes and fees, transportation fees, loading and unloading fees, installation fees and professional service fees that can be attributed to the asset before the fixed assets reach the predetermined usable state. (The training fees of internal employees are included in the current profit and loss)
2. Accounting processing for depreciation of fixed assets
Fixed assets that are discontinued due to major repairs shall be depreciated as required; fixed assets leased in operation do not need to be depreciated; fixed assets leased in financing also need to be depreciated.
3. Calculation of subsequent expenditure on fixed assets
Subsequent expenditure on fixed assets refers to the renewal and transformation expenses and repair expenses incurred during the use of fixed assets. is mainly processed in terms of cost-effectiveness and capitalization.
Among them, the subsequent expenditure of expenses refers to daily maintenance expenditures, and the subsequent expenditure of capitalization conditions mainly refers to renewal and transformation.
4, disposal of fixed assets
Disposal of fixed assets includes selling it, scrapping, damaging, foreign investment, non-monetary asset exchange , debt restructuring, etc. It is calculated through the " fixed asset cleaning " account.
5, fixed asset inventory
(1) Fixed asset profit and profit
Fixed asset profit and loss adjustment
" account will be used.(2) Fixed assets loss
Fixed assets loss when they are divided and after approval, accounting entries are processed.
————/END/————
