Can small and medium -sized enterprises voluntarily choose to enjoy the purchase of equipment and appliances at a certain percentage of tax deduction policies?

Recently, the State Administration of Taxation has launched a new series of "tax lecture halls" courses to centrally interpret the implementation of new combined tax support policies for taxpayers. In this course, Liu Baozhu, a first -level inspector of the Income Tax Department of the State Administration of Taxation, served as the lecturer, and interpreted the policy of deducting the policy before the one -time tax of small and medium -sized enterprises to purchase equipment and appliances. Today, let's learn together: Can small and medium -sized enterprises voluntarily choose to enjoy the purchase of equipment and appliances at a certain proportion of one -time tax deduction policy?

Considering the right to enjoy tax benefits is a taxpayer's right, taxpayers can choose whether to enjoy this offer.

"Announcement of the Ministry of Taxation on Equipment Tax of Equipment and Equipment Equipment of Small and Medium and Micro -Enterprises in Taxation Tax (2022, No. 12, hereinafter referred to as announcement No. 12) clearly stipulates that small and medium -sized enterprises can choose to enjoy this according to their own production and operation accounting. Item policies; but in order to prevent enterprises from deducting the pre -deduction of fixed asset tax at will, the announcement of the No. 12 stipulates that small and medium -sized enterprises that have not selected this preferential policy in 2022 will not be changed to enjoy in the future.

For example, a small and medium -sized enterprise purchased a device appliance worth 8 million yuan in February 2022, and did not choose to enjoy the discount during the prepaid declaration in the first quarter. You can still choose to enjoy the discount when calculating the settlement;

If the company still does not choose to enjoy the policy at the time of 2022 for the 2022 exchange settlement, the asset purchased by the company can no longer enjoy the one -time deduction policy at a certain percentage of a certain percentage of the assets purchased by the company.

- END -