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The Pre Tax Deduction For Depreciation Of Fixed Assets Should Distinguish The Situation.

2014/12/9 7:52:00 26

Fixed AssetsDepreciationPre Tax Deduction

(1) the recipient shall receive the donated real estate as the taxable income of the current period.

The sixth provision of the enterprise income tax law stipulates that the income earned by enterprises from various sources in monetary and non monetary means includes income from donations.

The twenty-first provision of the regulations on the implementation of the enterprise income tax law stipulates that the acceptance of donated income by the sixth item and eighth item of the enterprise income tax law refers to the monetary assets and non monetary assets that enterprises receive from other enterprises, organizations or individuals without compensation.

Accept the donation income and confirm the realization of the income according to the date of the actual receipt of the donated assets.

On the confirmation of the taxable price, the enterprise accepts the donated non monetary assets, and recognizes the income according to the fair value of the assets donated at the time of donation, and incorporates them into the taxable income of the current period, and calculates depreciation according to the provisions.

(2) a fixed asset that has reached a predetermined usage state but has not yet completed final accounts, shall determine its cost according to the estimated value and calculate depreciation; after the final accounts are completed, the original provisional assessment value will be adjusted according to the actual cost, but the old depreciation amount should not be adjusted.

(3) the fixed assets that have not been completed and settled but have been put into use should be depreciated according to the provisional valuation value.

(4) inventory surplus

fixed assets

The basis of tax is the full value of the replacement of similar fixed assets.

(5) the fixed assets that are pferred into investment shall be the tax basis based on the fair value of the asset and the related taxes and fees paid.

Enterprises are making fixed assets.

depreciation

In accordance with the above five requirements, account processing can be done without obtaining relevant invoices.

Payment to overseas enterprises

Labor cost

All the involved labor activities occur outside the country, and there is no need to pay business tax and corporate income tax in China. Therefore, no formal invoice is required.

The enterprise can rely on the bills issued by overseas enterprises, and the foreign exchange certificates and contracts provided by the foreign exchange administration for pre tax deduction.

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