讲义税法英语特训基础专题五企业所得税create

目考点一应纳税所得额的计算考点二考点三考点四考点五>>个人独资企业：Soleproprietorship>>居民企业：Resident>>非居民企业：Non-resident>>权益投资：Equity>>完成计划：Scheduleof>>财产处置：Asset>>权责发生制：Accrual>>公允价值：Fair>>员工福利：Employee>>工会经费：Union>>职工教育经费：Employeeeducation>>社保：Social>>商业：Commercial>>利息费用：Interest>>关联方：Related>>债券投资：Bond>>分配基础：Allocation>>行政：Administrative>>费用：Litigation>>滞纳金：Taxoverdue>>用：AdministrationTotalrevenueofenterpriseincludesrevenueobtainedfromvarioussourcesinmonetaryandnon-monetaryterms,concreyincludingrevenuefromsalesofgoods,revenuefromrenderingofservices,revenuefromtransferofproperty,revenuefromequityinvestmentsuchasdividendandbonus,interestrevenue,rentalrevenue,revenuefromroyalties,revenuefromdonationsandotherrevenue.RecognitionofspecialForsalesofgoodsbyinstalments,revenueshallberecognizedonthedateofcollectionagreedaccordingtothecontracts.Forenterprisesconsignedtoprocessandmanufacturelargemechanicalequipments,ships,aircraftsandengagedintheconstruction,installation,assemblingprojectorotherservices,ifthedurationisover12months,therevenueisrecognizedinaccordancewiththescheduleofcompletionortheamountofworkcompletedwithinthetaxyear.Fortherevenueobtainedinthewayofproductsharing,therevenueshallberecognizedtothefairvalueoftheproducts.样品、职工福利或者利润分配等用途的，应当视同销售货物、转让财产或者提供劳务，但财政、Forenterprisesexchangingnon-monetaryassetsorusinggoods,propertiesandservicesorprofitdistribution,theseactivitiesshallbedeemedassaleofgoods,transferofpropertiesorrenderingofservices,exceptforothersstipulatedbythefinanceandtaxdepartmentsofStateCouncil.RevenuerecognitionondisposalofForassetsdisposalinthefollowingcircumstances,exceptfortransferringtheassetsoutsidetheterritoryof,sincetheownershipdoesnotchangeinformandsubstance,itcanbetreatedasinternaldisposalofassetsinsteadofsalesofgoods,thus,norevenueisrecognizedandthetaxbaseoftheassetsiscalculatedcontinuously.Usetheassettoproduce,manufactureandprocessotherChangetheshape,structureornatureoftheChangetheusageoftheassets（e.g.self-constructedcommercialhousingtoownuseorTransfertheassetsbetweentheheadofficeanditsThecombinationoftheaboveOtherusagesoftheassetnotchangingtheownershipoftheFortransferringtheassetstoothers,sincetheownershipoftheassetshaschanged,itUsedformarketingpromotionorUsedforUsedforemployeeincentivesorUsedfordividendUsedforOtherusagethatchangestheownershipoftheTherecognitionofrelevantsalesExceptfortheaboveprovisionsof etaxanditsimplementingregulations,therecognitionofsalesrevenuemustfollowtheaccrualprincipleandtheprincipleofsubstanceoverform.Ifthesalesactivitymeetstherevenuerecognitioncriteriaandthegoodsaresoldinthefollowingways,therevenueshallberecognizedaccordingtothefollowingForsalesofgoodswherethesalesamountisentrustedforcollection,therevenueshallberecognizedonthedatetheproceduresforentrustedcollectionarecompleted;Forsalesofgoodswithpaymentreceivedinadvance,therevenueshallberecognizedonthedatethegoodsaredelivered;Forthesalesofgoodswherethegoodsneedtobeinstalledandtested,therevenueshallberecognizedafterthebuyersacceptthegoods,andtheinstallationandtestingarecompleted.Iftheinstallationprocedureisrelativelysimple,therevenuecanberecognizedwhenthegoodsaredelivered;shallberecognizedwhenthedetailedaccountofconsignmentsalesisreceived.Forsalesofgoodsinthewayofrepurchaseaftersale,theamountofrevenueshallbedeterminedaccordingtothesellingprice,andthegoodsrepurchasedshallbetreatedaspurchaseofgoods.Ifthereisevidenceshowingthatthesalesactivitydoesnotmeetrevenuerecognitioncriteria,suchasfinancingthroughsalesofgoods,theamountreceivedshouldberecognizedberecognizedasinterestexpensearisingfromrepurchaseperiod.Forthetradeinbusiness,therevenueshallberecognizedaccordingtherevenueForenterprisesprovidingdiscounttopromotethesaleofgoods,thediscountisakindthediscount.Forthecombinationsaleofgoodsinthewayofbuy-one-get-one-,itisnotdonationofthegoods.DeductibleitemsandWageandsalaryThereasonablewagesandsalariesactuallyincurredareallowedtobedeductedbyEmployeebenefits,unionfunds,employeeeducationEmployeebenefits,unionfunds,employeeeducationfundsincurredareallowedtobedeductedaccordingtothedeductionstandard.Iftheamountactuallyincurreddoesnotexceedthestandardamount,theactualamountincurredisdeductible;iftheamountactuallyincurredexceedsthestandardamount,onlythestandardamountcanbededucted.SocialThefiveinsurancesandhousingfundpaidbyenterprisesaccordingtothescopeandstandardsregulatedbythecompetentdepartmentsofStateCouncilortheprovincialpeople’ ernmentaredeductible.企业为投资者或者职工支付的补充养老费、补充医疗费，在财政、税务主管ThesupplementarypensionsandmedicalinsurancepaidbyenterprisesforitsinvestorsoremployeesaccordingtothescopeandstandardsregulatedbythecompetentfinanceandtaxdepartmentsofStateCouncilaredeductible.Thelifesafetyinsurancepaidforspecialtypeofworkersandcommercialinsurancepremiumspaidwhichareinlinewiththerelevantregulationsaredeductible.deductible.Thecommercialinsurancepremiumspaidforitsinvestorsoremployeesbyenterprisesarenotdeductible.InterestTheinterestexpensesincurredintheproductionandoperationareallowedtobedeductedaccordingtothefollowingprovisions:Theinterestexpenseontheborrowingsofnon-financialenterprisesfromfinancialenterprises,thedepositinterestexpenseofthefinancialenterprisesandtheinterestexpenseontheinter-bankborrowings,theinterestexpenseincurredforthebondsapprovedforissuancebyenterprisesaredeductiblebasedontheactualamountincurred.Theinterestexpenseontheborrowingsofnon-financialenterprisesfromnon-financialrateofthesimilarloaninthesameperiodoffinancialenterprisescanbededucted,andtheexcessiveportionisnotallowedtobededucted.Thedeductionoftheinterestexpensebetweenrelatedthetaxablee.ThedeductionsofinterestexpenseontheborrowingsfromnaturalsbyFortheinterestexpensesontheborrowingsfromitsshareholdersorotherwhohaverelevantrelationshipwiththeenterprisebyenterprises,thedeductionamountof etaxshouldbecomputedaccordingtotheconditionsrequiredinrelatedFortheinterestexpensesontheborrowingsfromitsemployeesandotherpeoplebyenterprises,ifthefollowingconditionsaremet,theportionthatdoesnotexceedtheamountcalculatedaccordingtotheinterestrateofthesimilarloaninthesameperiodoffinancialenterprisescanbededucted.anddoesnothavethepurposeofillegalfund-raisingorotherbehaviourinviolationofthelawsandregulations.TheenterprisesandindividualssignaloanBorrowingThereasonableborrowingcostsincurredintheproductionandoperationbyenterprisesthatdonotneedtobecapitalized,whichcouldbededucted.企业为购置、建造固定资产、无形资产和经过12Forborrowingsincurredfortheacquisitionorconstructionoffixedassets,intangibleassetsandinventoriesthatneedmorethan12monthstoconstruct,thereasonableborrowingcostsincurredduringtheacquisitionandconstructionperiodshouldbecapitalizedandincludedinthecostofrelevantassets;theborrowingcostsincurredaftertheassetsaredeliveredtousemaybedeductedinthecurrentperiod.企业通过债券、取得、吸收保户储金等方式融资而发生的合理费用支出，符合资本depositofinsuredandotherfinancingactivities,iftheexpensesmeetthecriteriaofcapitalization,theyshouldberecordedasthecostofrelevantassets;ifnot,theyshouldberecordedasfinancialexpenses,andcouldbedeductedbeforecorporate etax.ExchangefromforeigncurrenciestoRMBaccordingtotheRMBspotmiddlerateattheendoftaxableinthecostoftheassetsandtheportionrelatedtoprofitdistributiontoowners.Business销售（营业）收入的5‟。by60%oftheactualamountincurred,butshouldnotexceed5‟ofannualsalesrevenuebeforecorporateetax.Advertisingandbusinesspromotion过当年销售（营业）收入15%的部分，准予扣除；超过部分，准予结转以后纳税年度扣除。Theportionofthequalifiedadvertisingandbusinesspromotionexpensesthatdoesnotexceeds15%oftheannualsalesrevenuemaybededucted,exceptforothersstipulatedbythefinanceandtaxdepartmentsofStateCouncil;theexcessiveportioncanbecarriedforwardanddeductedinthefollowingtaxyears.FromJanuary1,2016toDecember31,2025，advertisingandbusinesspromotionexpensesofcosmeticsmanufacturingorselling,pharmaceuticalmanufacturingandbeveragedeductedinthefollowingtaxyears.Duringthestart-upperiodofthe,theadvertisementfeeandbusinesspromotioneSpecialfundsforenvironmenttorelatedlawsandregulationsaredeductible.However,iftheaccruedspecialfundschangeditsusage,itshallnotbededucted.费InsuranceLeasingTheleasingexpensesincurredfortheleasedfixedassetsneededintheproductionandoperationoftheenterprisesmaybedeductedaccordingtothefollowingmethods:Theleasingexpensesincurredforthefixedassetsleasedthroughoperatingleasemaybedeductedequallyduringtheleasingperiod.Fortheleasingexpensesincurredforthefixedassetsleasedthroughfinancelease,theportionthatconstitutesthevalueofthefixedassetsshallbesubjecttodepreciationandthedepreciationexpensemaybedeductedperiodically.LabourprotectionThereasonablelabourprotectionexpensesincurredareCharitableforwardanddeductedwhencomputetaxableeinthefollowingthreetaxyears.Thetotalofthenationaluniformaccountingsystem.有关资产的费用ExpensesrelatedtoTheexpensesrelatedtothetransferofallkindsoffixedassetsbyenterprisesareassetsanddeferredassetsaredeductible.Theexpensesallocatedfromtheheadincurredbyitsheadofficerelatetotheoperationsoftheinstitutionsorcesin,itmaybedeductedaslongasthesevidencingthescope,amount,allocationbasisandmethodsoftheexpensesareprovidedbyitsheadofficeandtheexpensesarereasonably资产损失Lossofbetreatedaspropertylossandmaybedeductedtogetherwiththeinventorylossbeforeetaxaccordingtorelevantprovisions.Otheritemsthatmaybedeductedaccordingtorelevantlaws,administrativeregulationsliquidateddamagesandlitigationcosts.Feesandcommissionthatdoesnotexceedthelimitationisdeductible;theportionthatexceedsthelimitationisnotallowedtobededucted.Theenterprisesshouldsignagreementorcontractwithintermediaryserviceenterprisesandindividualsthathavelegitimateoperationqualificationsandpayfeesandcommissionsinaccordancewithrelevantregulations.andothernon-transfermethodsarenotdeductiblebeforetax.Thefeesandcommissionspaidbeforetax.slottingallowancesandotherexpenses.Thefeesandcommissionsthatarerecordedaspartofthevalueofthefixedassetsandexpenseandshallnotbededucteddirectlyintheperiodwhentheyincurred.Forenterprisesthatengagedinagentserviceandthemainbusinessrevenueisthefeesandcommissions（suchassecurities,futures,insuranceagentandotherenterprises）,thebeforetheenterpriseetaxThefollowingexpendituresshouldnotbedeductedfromthe epaidtoinvestorssuchasdividendand eTaxoverduefinesrefertotheoverduefinesimposedbytaxforsviolationoftaxationtothetaxpayer’sviolationofrelevantlawsandregulations;ThedonationsthatexceedthedeductionSponsorshipexpendituresrefertovariousnon-advertisingexpensesthatarenotrelatedtotheproductionandoperationoftheenterprises.StateCouncil.Managementfeespaidbetweenenterprises,rentalsandroyaltiespaidbetweenbusinessinstitutionswithintheenterprise,interestspaidbetweenbusinessinstitutionswithinnon-bankenterprisearenotdeductible.Otherexpendituresirrelevanttoobtaining非货币资产交换：Non-monetaryasset长期待摊费用：Long-termprepaid公允价值：FairThetaxbasisoffixedForfixedassetspurchased,thetaxbasisshallbethepurchasepriceandrelatedtaxespaidaswellasotherexpensesthataredirectlyattributabletobringtheassetstointendeduse.Forself-constructedfixedassets,thetaxbasisshallbealltheexpendituresincurredpriortothecompletionofsettlement.bylessees.Inthecasewherethepaymentisnotagreedintheleasecontract,thefairvaluebethetaxbasis.fixedassets.anddebtrestructuring,thetaxbasisshallbethefairvalueoftheassetsandrelatedtaxesassets,thereconstructionexpenditureswillincreasethetaxbasis.Thetaxbasisofintangibletaxespaidaswellasotherexpensesthataredirectlyattributabletobringtheassetstointendeduse.Forself-developedintangibleassets,thetaxbasisshallbethetotalexpenditureassetsareintendedforuse.（3）Fortheassetsacquiredthroughdonation,investment,non-monetaryassetexchangeanddebtrestructuring,thetaxbasisshallbethefairvalueoftheassetsandrelatedtaxesThetaxtreatmentsoflong-termprepaidWhenenterprisescalculatetaxable e,ifthefollowingexpensesincurredbyenterprisearetreatedaslongtermprepaidexpensesandamortizedinaccordancewithprovisions,theamortizationexpensescanbededucted:ReconstructionexpensesforfixedassetsthathavebeendepreciatedinReconstructionexpensesforleasedfixedOverhaulexpensesoffixedOtherexpensesthatshallbetreatedaslong-termprepaidThetaxtreatmentsofThecostofinventoryshallbedeterminedinaccordancewiththefollowingForinventoriesacquiredbycashpayment,thecostshallbethepurchasepriceandrelatedtaxespaid.Forinventoriesacquiredbymethodsotherthancashpayment,thecostshallbethefairvalueoftheinventoriesandrelatedtaxespaid.（3）Foragricultureproductsproducedbyproductivebiologicalassets,thecostshallbethematerialcost,labourcost,indirectcostallocatedandothernecessaryexpensesincurredduringtheproductionandharvestingprocess.ThetaxtreatmentsofinvestmentThecostofinvestmentTheinvestmentcostshallbedeterminedaccordingtothefollowing（2）Forinvestmentassetsacquiredbymethodsotherthancashpayment,thecostshallbethefairvalueoftheassetsandtherelatedtaxespaid.ThedeductionmethodoftheinvestmentassetsThecostoftheinvestmentassetsshallnotbedeductedduringtheinvestingperiodwhencalculatingthetaxablee.Thecostoftheinvestmentassetsmaybedeductedwhentheyaretransferredordisposed.公司重组：Corporaterestructuring重组：Debtrestructuring股权：Shareacquisition税务事项：TaxGeneraltaxtreatmentsofcorporateDebtThebusinessappliesnon-monetaryassetstopayoffdebtshouldbetreatedastwotransactions:transferringnon-monetaryassetsandpayingoffdebtbasedatthefairvalueofnon-monetaryassets.Thegainorlossofrelevantassetsshouldberecognizedaccordingly.发生债权转股权的，应当分解为清偿和股权投资两项业务，确认有关清偿所得或损Theeventofdebtconvertedtoequityshouldbedividedintotwotransactions:payoffandequityinvestment.ThegainorlossrelatedtodebtpayoffshallberecognizedThedifferencebetweenthedebtpayoffamountandthedebttaxbasisshouldberecognizedasdebtrestructuringgainbydebtors;thedifferencebetweenthedebtpayoffamountandthedebttaxbasisshouldberecognizedasdebtrestructuringlossbycreditors.（4）The etaxmattersofthedebtorshallfollowthesameShareacquisitionandassetrestructuringGainorlossofthesharetransferandassettransfershouldberecognizedbytheThetaxbasisoftheshareandassetacquiredbyacquirershallbedeterminedbasedontheirfairvalue.（3）Therelated etaxmattersoftheacquiredenterprisesshallfollowthesameBusinessTheacquiring shouldrecognizethetaxbasisoftheassetsandliabilitiesoftheacquiredenterpriseaccordingtotheirfairvalue.Theacquiredenterpriseanditsshareholdersshouldundertake inaccordancewithprovisionsofliquidation.（3）Thelossesoftheacquiredenterpriseshouldnotbecarriedforwardtooffsettheeoftheacquiringenterprise.EnterpriseGainorlossoftheassetstransfershallberecognizedbytheseparatedenterpriseaccordingtotheirfairvalue.accordingtotheirfairvalue.Iftheseparatedenterprisecontinuestooperate,theconsiderationsreceivedbyitsshareholdersshouldbetreatedasdistributionofseparatedenterprise.Iftheseparatedenterprisedoesnotcontinuetooperate,separatedenterpriseand （5）Thelossesoftheseparatedenterprisesshouldnotbecarriedforwardtooffsettheeofotherseparatedenterprises.SpecialtaxtreatmentsofcorporateForcorporaterestructuringthatmeetstherequirementsofspecialtaxtreatments,theequitypaymentbyallpartiescanbeprocessedaccordingtothefollowingprovisions:Ifthetaxableefromcorporatedebtrestructuringaccountsformorethan50%ofthetotalcurrentyeartaxablee,theenterprisecanrecognizethetaxableeevenlyduringfivetaxyears.Forcreditors’rightconvertedtoequity,gainorlossarisingfromdebtpaidoffandequityinvestmentshouldnotberecognizedtemporarilyandthetaxbasisoftheequityinvestmentshouldbedeterminedbasedonthetaxbasisofthedebt.Other etaxmattersremainthesame. 支付总额的85%，可以选择按以下规定处理：than50%ofthetotalequityoftheacquiredenterprise,andtheequitypaymentisnotlessthan85%ofthetotalpaymentintheequityacquisitionbusiness,thetaxtreatmentscanbedeterminedaccordingtothefollowingprovisions:①Thetaxbasisoftheequityreceivedbyacquiredenterpriseshareholdersshallbedeterminedbasedontheoriginaltaxbasisoftheequityacquired.;②Thetaxbasisoftheequityacquiredbytheacquiringenterpriseshallbedeterminedbasedontheoriginaltaxbasisoftheequityacquired.;③Thetaxbasisoftheassetsandliabilitiesofbothpartiesandotheretaxmattersremainthesame.发生时的股权支付金额不低于其支付总额的85%，可以选择按以下规定处理：Forassetacquisitions,iftheassetsboughtbytheacquiredenterprisearenolessthan50%ofthetotalassetsofacquiringenterprise,andtheequitypaymentisnolessthanaccordingtothefollowingprovisions:basedontheoriginaltaxbasisoftheassetstransferred;originaltaxbasisoftheassetstransferred.Forenterprisecombination,iftheequitypaymentisnolessthan85%ofthetotalconsiderationsarenotpaid,thetaxtreatmentcanbedeterminedaccordingtothefollowing①Thetaxbasisoftheassetsandliabilitiesacceptedbyacquiringenterprisesshallbedeterminedbasedontheoriginaltaxbasisofacquiredenterprise; etaxrelatedmattersoftheacquiredenterprisebeforethecombinationshallbecarriedforwardtotheacquiringenterprises; ③Thelimitationofthelossoftheacquiredenterprisethatcanbecarriedforwardtotheacquiringenterprise＝Thefairvalueofthenetassetsoftheacquiredenterprise×Thewhencombinationtakesce;④Thetaxbasisoftheequityreceivedbyacquiredenterpriseshareholdersshallcanbedeterminedaccordingtothefollowingprovisions:①Thetaxbasisoftheassetsandliabilitiesreceivedbyseparatingenterprisesshallbedeterminedbasedontheoriginaltaxbasisoftheassetsandliabilitiesofseparated etaxrelatedmattersoftheseparatedassetsofseparatedenterprisesshallbeinheritedbytheseparatingenterprises;③Thelossoftheseparatedenterprisethatdoesnotexceedthedeadlineforoffsetcanforwardtotheseparatingenterpriseforfurtheroffset;④Iftheshareholdersoftheseparatedenterprisereceivenewequityoftheseparatingoforiginalequityoftheseparatedenterprise（hereinafterreferredastooldshares）,thetaxbasisofthenewsharesshouldbedeterminedbasedongivingupthetaxbasisoftheoldshares.Iftheshareholdersneednottogiveupoldshares,thetaxbasisofthenewsharesshallbedeterminedbyoneofthefollowingtwomethods:SettingthetaxbasisofthenewsharestobeFirstly,decreasethetaxbasisoftheoldsharesaccordingtotheproportionoftheseparatednetassetstothetotalnetassets.Secondly,allocatethedecreasedtaxbasistothenewsharesevenly.（（6）Thegainorlossoftheassettransferrelatedtoequitypaymentwillnotberecognizedtemporarilybyrestructuringpartiesaccordingtotheaboveevents.Thegainorlossoftheassettransferrelatedtonon-equitypaymentwillberecognizedandthetaxbasisoftherelevantassetsshallbeadjustedaccordingly.oftheassetstransferred考点四：Tax加计扣除：Additional研究开发：Researchand创投：Venture双倍余额递减法：Doubledecliningbalance年数总和法：Sumofyear’sdigitsmethod居民企业：Residentefromqualifiedtransferof efromqualifiedtransferoftechnologyeligiblefortaxexemptionortaxreductionrefersto,duringthesametaxyear,thepartof efromqualifiedtransferoftechnologythatisnomorethan Yuaniseligiblefortaxexemptionandthepartthat Yuanislevied etaxwitharedeductionof50%.PreferenceofhighandnewtechnologyHighandnewtechnologyenterprisesthatrequirekeystatesupportareleviedtheapplicableenterprise etaxrateat15%.PreferenceofadvancedtechnologyserviceFromJanuary1,2017,advancedtechnologyserviceenterprisesaffirmedinthenationalwideareleviedtheapplicableenterprise etaxrateat15%.PreferenceofadditionalThepreferenceofadditionaldeductionincludesthefollowingtwoResearchanddevelopment形资产成本的175%摊销。Researchanddevelopmentexpensesrefertoexpensesusedfordevelonewtechnology,inthecurrentprofitsandlosses,itiseligibleforadditional50%deductioninadditionisbasedon150%ofintangibleassetcost.Thewagespaidforsettlingthedisabledby工资据实扣除的基础上，按照支付给残疾职工工资的100%加计扣除。toactualwagesdeducted.PreferenceofventureinvestmentPreferenceofventureinvestmententerprisesreferstoventureinvestmententerpriseinvestsunlistedmiddleandsmallhighandnewtechnologyenterprisebythewayofequityinvestmentformorethantwoyearsiseligibletodeduct70%ofitsinvestmentintheyearwhentheinvestmentisheldforfull2years,andthepartthatisnotusedcanbecarriedforwardtobedeductedinthefollowingyears.PreferenceofacceleratedApplicabletoallForinstrumentsandequipmentnewlypurchasedafterJanuary1,2014anddedicatedtoresearchanddevelopment,iftheunitvalueislessthan1millionYuan,itisallowedatone-timetobechargedinthecurrentcostanddeductedwhencalculatingthetaxable nolongerrunstheannualdepreciationcalculation;Iftheunitvalueisover1millionYuan,theyearsofdepreciationmaybeshortenedortheaccelerateddepreciationmethodmaybe单位价值不超过5000元的固定资产，允许计入当期成本费用在计算应纳税所得额时（2）Forfixedassetwithunitvaluenotmorethan5000Yuan,itisallowedatone-timetobechargedinthecurrentcostanddeductedwhencalculatingthetaxablee,nolongerrunstheannualdepreciationcalculation.Bio-pharmaceuticalmanufacturingandothersixThesixBio-pharmaceuticalmanufacturingindustry;Manufacturingindustryofspecialequipment;Railways,ships,aerospaceandothertransportequipmentmanufacturingindustry;Manufacturingindustryofcomputers,communicationsandotherelectronicequipment;Instrumentmanufacturingindustry;Informationtransmission,softwareandinformationtechnologyservicesindustry.年度计算折旧；单位价值超过100万元的，可缩短折旧年限或采取加速折旧的方法。inthesixindustriesafterJanuary1,2014,theyearsofdepreciationmaybeshortenedortheaccelerateddepreciationmethodmaybeadopted.ForInstrumentsandequipmentsharedbyR&Dandproductionandoperationnewlypurchasedbysmalllow-profitenterprisesinthesixindustriesafterJanuary1,2014,ifunitvalueislessthan1000thousandsYuan,itisallowedatone-timetobechargedinthecurrentcostanddeductedwhencalculatingthetaxable e,nolongerrunstheannualdepreciationcalculation;ifunitvalueismorethan1000thousandsYuan,theyearsofdepreciationmaybeshortenedortheaccelerateddepreciationmethodmaybeadopted.Accelerateddepreciationregulationsoflightindustry,textile,machinery,autofourareasofkeyindustries企业Forfixedassetsnewlypurchased（includingselfconstructed）afterJanuary1,2015（hereinafterreferredtoas"keyindustriesoffourareas"）,theyearsofdepreciationmaybeshortenedortheaccelerateddepreciationmethodmaybeadopted.newlypurchasedafterJanuary1,2015bysmalllow-profitenterprisesinkeyindustriesoffourareas,iftheunitvalueisnomorethan1000thousandsYuan,itisallowedtobetotallydeductedone-timewhencomputingthetaxable e;iftheunitvalueismorethan1000thousandsYuan,theyearsofdepreciationmaybeshortenedortheaccelerateddepreciationmethodmaybeadopted.后剩余年限的60%。最低折旧年限一经确定，不得改变。years;forfixedassetspurchasedthathavebeenused,theminimumdepreciationyearsshouldusedyears.Theminimumdepreciationyearsshouldn’tbechangedoncedetermined.（4）Forfixedassetsthataredepreciatedviaaccelerateddepreciationinaccordancewiththeprovisions,doubledecliningbalancemethodorsumofyear’sdigitsmethodcanbeadopted.Theaccelerateddepreciationmethodshouldn’tbechangedoncedetermined.Provisionsonone-offdeductionoffixedassetssuchasequipmentandIftheunitvalueofnewlypurchasedequipmentandappliances(i.e.fixedassetsotherthanhousesandbuildings)doesnotexceed5millionYuanduringtheperiodfromJanuary1,2018toDecember31,2020,theenterpriseshallbeallowedtoincludeitinthecurrentcostandexpenseatonetimeanddeductitinthecalculationoftaxablee,anddepreciationisnolongercalculatedonanannualbasis.Preferenceofwrite－down Preferenceofwrite－downtaxableereferstoethatarisesfromenterpriseutilizingresourcescomprehensivelytoproducekindsofproductwhichcomplywithnationalindustryanditmaybewrittendownwhencalculatingthetaxablee.综合利用资源指企业以《资源综合利用企业所得税》规定的资源作为主要原材料，生产国家非限制和并符合国家和行业相关标准的产品取得的收入，减按90%计入收入总额。ComprehensiveuseofresourcesreferstoenterprisesusingtheresourcesregulatedinCatalogueofComprehensiveUseofResourcesforCorporateeTaxPreferenceasmainrawandindustrystandards.90%oftherevenueobtainedwillbeincludedinthetaxablee.Preferenceoftax税额抵免，是指企业购置并实际使用《环境保护设备企业所得税》、《节能节设备企业所得税》和《安全生产设备企业所得税》规定的环境保护、节能节水、的，可以在以后5个纳税年度结转抵免。Taxcreditreferstoenterprisespurchasingandactuallyusingthespecialequipmentforenvironmentprotection,energyandwaterconservationandsafe