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"Asset depreciation, amortization and tax adjustment list" has adjustment! Pay attention to the final settlement and payment of enterprise income tax

2021-01-21

The annual tax return of enterprise income tax has been revised. What are the new changes in the detailed statement of asset depreciation, amortization and tax adjustment (a105080)?

A: according to the policy provisions of the announcement of the Ministry of Finance and the State Administration of Taxation on supporting the prevention and control of pneumonia caused by new coronavirus infection (No. 8 in 2020) and the notice of the Ministry of Finance and the State Administration of Taxation on preferential policies for enterprise income tax in Hainan free trade port (CS [2020] No. 31), the 10th line of "accelerated depreciation of fixed assets of enterprises in Hainan free trade port" is addedLine 12 "one-time deduction of equipment with unit price of more than 5 million yuan for key guarantee material production enterprises of epidemic prevention and control", line 13 "one-time deduction of fixed assets of enterprises in Hainan free trade port", line 31 "accelerated amortization of intangible assets of enterprises in Hainan free trade port" and line 32 "one-time amortization of intangible assets of enterprises in Hainan free trade port" are applicable to the above policiesDepreciation, amortization and preferential statistics of assets involved.

What you need to remind you is: 1. Line 10 "(3) accelerated depreciation of fixed assets of enterprises in Hainan free trade port" is applicable to the enterprises established in Hainan free trade port to fill in and fill in the newly purchased (including self built) fixed assets of more than 5 million yuan, and the relevant conditions and preferential statistics of shortening the depreciation life or accelerating the depreciation method according to the regulations.If the fixed assets meet the conditions of accelerated depreciation policy for important industries, the taxpayer may choose to fill in line 8 or this line of this form, but it is not allowed to fill in the form repeatedly.

2. Line 13 "(6) one time deduction of fixed assets of enterprises in Hainan free trade port": fill in the relevant information and preferential statistics of newly purchased (including self built) fixed assets by enterprises in Hainan free trade port and adopting one-off amortization method according to regulations.If the fixed assets meet the "one-off deduction for equipment and appliances less than 5 million yuan", the taxpayer shall choose to fill in line 11 or this bank, but it is not allowed to fill in again.


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