Anime ｜@Small and medium and micro enterprises: purchase equipment and appliances can be deducted before tax

In 2022, the Party Central Committee and the State Council deployed the implementation of new combined tax support policies, which is of great significance to stabilize market expectations, boost market subject confidence, and help enterprises' bailout development. In order to facilitate taxpayers to learn and enjoy relevant policies, and quickly understand the key points of policy, we plan to launch "tax refund and tax reduction to help enterprises' rescue -implementation of combined tax support policies in the action series". Deducting policies for the income tax of micro -enterprise equipment appliances.

Policy basis

1. "Announcement of the Ministry of Taxation on Equipment Tax Deduction of Equipment and Equipment of Small and Medium and Micro -Enterprises" (2022 No. 12)

2. "Announcement of the State Administration of Taxation on the Implementation of Effective Tax Policy for Enterprise Income Tax" (No. 46, 2018)

3. Announcement of the State Administration of Taxation on the "Measures for the Procedure of the Promotional Policies of Enterprise Income Tax" (2018 No. 23)

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