What are the applicable conditions for small and medium -sized and micro -enterprises to purchase eq

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, we study together: What are the applicable conditions for small and medium -sized enterprises to purchase equipment appliances at a certain percentage of tax deduction policy?

Enterprises shall apply for the "Announcement on the Relevant Policies of Small and Medium and Micro -Enterprise Equipment Equipment Tax Tax Tax" (No. 12, 2022, hereinafter referred to as announcement No. 12).

The first condition is that the enterprise belongs to small and medium -sized enterprises. It should be noted that small and medium -sized enterprises are different from small micro -profit enterprises. Announcement on the 12th is based on the non -restricted and prohibited industries of the country, based on the "Standards for Small and Medium Enterprises", taking into account the simple and effective policy implementation, and the three indicators of the number of employees, operating income, and total assets of various industries follow "" The principle of allowing enterprises to fully enjoy the indicators, and the standards for small and medium -sized enterprises to enjoy the one -time deduction policy of equipment appliances are formed according to the three major industries: the first category is the construction industry, information transmission industry, leasing and business service industry, and the industry. The number of people below 2,000, or the operating income of less than 1 billion yuan or the total assets of less than 1.2 billion yuan; the second category is real estate development and operation, with operating income of less than 2 billion yuan or a total asset of less than 100 million yuan; the third category is other industries. Personnel less than 1,000 people or operating income of less than 400 million yuan.

The judgment standards of small and medium -sized enterprises involve two or three indicators of the three indicators of the number of employees, total assets, and operating income. Compared with the current standards of small and micro -profit enterprises, they have the same differences and differences. The same thing is that the number of employees in small and medium -sized enterprises, the caliber and calculation methods of the total assets are consistent with the small and micro -profit enterprises. The difference is that the number of employees, total assets, and taxable income of small and micro -profit enterprises are "and", and must meet 3 indicators at the same time; while the indicators of small and medium -sized enterprises are "or" relationships. As long as it meets one indicator in the relevant indicators, it can determine its conditions that meet small, medium and micro enterprises, and then deduct the policy at one time according to a certain proportion.

The second condition is that the purchase time should be within January 1 to December 31, 2022.

The third condition is that the unit value of the equipment appliance should be more than 5 million yuan. The current policy has been allowed to deduct the device and appliances worth less than 5 million yuan, and the fixed assets issued by the No. 12 announcement at a certain proportion of the pre -tax deduction policy is a "upgrade version", which is targeted at 5 million yuan. The above equipment appliances.

The fourth condition is that the device and appliances must belong to the specified range. Equipment appliances are the specified range of two layers: the first layer of meaning is to enjoy. According to the announcement of the announcement No. 12, except for houses and buildings, the remaining fixed assets belong to the category of equipment and appliances, and this policy can be applied. Essence The second meaning is to enjoy what policies, whether to deduct all the time, or deduct the policy by 50%of the unit value. Announcement 12 clarifies different policies according to the minimum depreciation period of equipment appliances. The minimum depreciation period is 3 years of equipment appliances applicable to one -time deduction policy. The minimum depreciation period is 4 years, 5 years, and 10 years. 50%deducting policy at one time. Among them, the minimum depreciation period is 3 years of equipment and appliances only refer to electronic equipment. Equipment appliances with a minimum depreciation period of 4 years refer to transportation tools other than aircraft, trains, and ships. The minimum depreciation period of equipment, tools, furniture, etc. related to business activities is 10 years of aircraft, train, ships, machinery, machinery and other production equipment. In order to maintain the consistency of the diameter of the tax policy, the specific caliber mentioned above, the unit value of the unit, etc., can be implemented in accordance with the "Announcement of the State Administration of Taxation on the Implementation of Enterprise Tax Policy on Enterprise Income Tax (2018 No. 46). Essence

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