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为进一步完善特区企业所得税税制,平衡特区企业税收负担,促进特区经济发展,在已统一了企业所得税税率和税收优惠政策的基础上,进一步深化改革,根据中华人民共和国有关企业所得税法《条例》的规定,结合深圳经济特区的实际情况,对特区企业所得税的计税标准,作如下统一规定: 一、关于固定资产折旧问题 (一)特区企业的固定资产是指使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其他与生产经营有关的设备、器具、工具等。不属于生产经营主要设备的物品,单位价值在二千元以下或者使用年限不超过两年的,可以按实际使用数额列为费用。
In order to further improve the corporate income tax system in the SAR, balance the corporate tax burden in the SAR and promote the economic development in the SAR, we have further deepened the reform on the basis of unifying the corporate income tax rate and preferential taxation policies. According to the “Regulations” of the PRC on Enterprise Income Tax , Combined with the actual situation of the Shenzhen Special Economic Zone, the special corporate income tax of the SAR tax standards, the following unified provisions: First, on the depreciation of fixed assets (A) of the SAR business fixed assets refers to the service life of more than one year in the housing, Buildings, machinery, machinery, transportation vehicles and other equipment, appliances and tools related to production and operation. Items not belonging to the main equipment of production and operation, with the unit value of less than 2,000 yuan or the useful life of not more than two years, may be charged as actual use amount.