Q：
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What preferential pre-tax deduction policy can small, medium-sized and micro enterprises enjoy for equipment and appliances newly purchased from January 1, 2022 to December 31, 2022 with unit value more than 5 million yuan?
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A：
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If unit value of equipment and appliances newly purchased by small, medium-sized and micro enterprises during the period from January 1, 2022 to December 31, 2022 is more than 5 million yuan, they can voluntarily choose to deduct them before corporate income tax based on a certain proportion of the unit value. Among which, 100% of the unit value of equipment and appliances can be deducted before tax in one time in the year of purchase if minimum useful life of the equipment and appliances is 3 years as stipulated by the enterprise income tax law; If minimum useful life of the equipment and appliances is 4, 5 or 10 years as stipulated by the enterprise income tax law, then 50% of the unit value can be deducted before tax in the year of purchase, and the remaining 50% can be deducted by depreciating over the remaining useful life.
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Q：
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What conditions should small, medium-sized and micro enterprises meet in order to enjoy the above mentioned preferential pre-tax deduction policy?
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A：
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Engaging in industries not restricted or prohibited by the State.
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For industries of information transmission, construction, leasing and business services, employees less than 2000, or operating income less than 1 billion yuan or total assets less than 1.2 billion yuan.
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For industries of real estate development and operation, operating income less than 2 billion yuan or total assets less than 100 million yuan
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For other industries, employees less than 1000, or operating income less than 4 billion yuan
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Q：
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What are the equipment and appliances, that can enjoy the pre tax deduction of enterprise income tax, referring to?
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A：
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Fixed assets other than houses and buildings.
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Q：
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What are the number of employees in small, medium-sized and micro enterprises that can enjoy the pre tax deduction of enterprise equipment and instruments income tax?
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A：
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Including the number of employees who have established labour relations with the enterprise and the number of dispatch workers accepted by the enterprise.
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Q：
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Can eligible small, medium-sized and micro enterprises change their enjoyment in future years if they do not choose to enjoy it in 2022?
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A：
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Small, medium-sized and micro enterprises can choose to enjoy the preferential policy of pre tax deduction for the purchase of equipment and instruments according to their own production and operation accounting needs. If they do not choose to enjoy it in the current year, they shall not change the enjoyment in subsequent years.
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FAQ
