Two department issued four key areas of the industry depreciation of fixed assets tax policy
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Phoenix Financial News State Council meeting to implement the spirit of the Ministry of Finance, State Administration of Taxation jointly issued "on further improving the accelerated depreciation of fixed assets, corporate income tax policy,golden goose deluxe brand homme," which notice expressly pairs of four in light industry, textile, machinery, automobile and other key industries the new company purchased after January 1, 2015 the fixed assets,scarpe hogan uomo, enterprises can choose to shorten the depreciation period or take accelerated depreciation methods.
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Notice of accelerated depreciation of fixed assets to further improve the corporate income tax policy
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Finance and Taxation [2015] No. 106
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Provinces, autonomous regions, municipalities, separately listed cities (bureaus), State Administration of Taxation, Local Taxation Bureau,coach occhiali da sole, the Finance Bureau of Xinjiang Production and Construction Corps:
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In the spirit of the relevant decisions of the State Council executive meeting today regarding the accelerated depreciation of fixed assets,sac michael kors, corporate income tax policy issues notice as follows:
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First, the light industry, textile, machinery, automobile and other industries focused on four areas of enterprise newly purchased after January 1, 2015 the fixed assets,piumini moncler, enterprises can choose to shorten the depreciation period or take accelerated depreciation methods.
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Second,dior occhiali da vista, these industries small profit newly purchased after January 1, 2015 the development and production sharing of instruments, equipment, unit value does not exceed 100 million, allowing one-time costs recognized in the income in calculating the taxable the resulting amount deducted, no yearly depreciation; the unit value of more than 1 million yuan, the enterprise may choose to shorten the depreciation period or take accelerated depreciation methods.
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Third, the enterprise according to the first notification, the provisions of Article shorten the depreciation period, the depreciation period of not less than the minimum Enterprise Income Tax Law Implementing Regulations Article 60 to 60% of depreciation; accelerated depreciation methods can be taken to double double declining balance method or sum method.
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Enterprise Income Tax Law and its implementation in accordance with the relevant provisions of the Ordinance,chaussures louboutin, according to their production and operation of enterprises, can also choose not to implement accelerated depreciation policy.
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Fourth, the notice shall enter into force January 1, 2015. Apply for the third quarter of 2015,escarpin louboutin destockag, according to the notification requirement could not handle computing, unified enjoy preferential fiscal 2015 or in 2015 when the final settlement of the fourth quarter when the advance declaration.
?State Administration of Taxation
?September 17, 2015
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Light industry, textile, machinery, automobile industry-wide focus on four areas
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Code
classification name
Remark
Categories
Class
Subcategories
268
Household chemical products manufacturing
Light
2681
Soap and synthetic detergent manufacturing
2682
Cosmetic manufacturing
2683
Oral hygiene products manufacturing
2684
Spices, flavor manufacturing
2689
Other household chemical products manufacturing
27
Pharmaceutical Manufacturing
Light
271
Chemical drug manufacturing
272
Manufacture of chemical preparations
273
Chinese Herbal Medicine Processing
274
Proprietary Chinese medicine production
275
Veterinary pharmaceutical manufacturing
277
Sanitary materials and medical supplies manufacturing
13
Agro-food processing industry
Light
131
Corn milling
132
Feed processing
133
Vegetable oil processing
134
Sugar industry
135
Slaughtering and meat processing
136
Aquatic Products Processing
137
Vegetables,louboutin pas cher, fruit and nut processing
139
Other agro-food processing
14
Food Manufacturing
Light
141
Bakery Manufacturing
142
Candy, candied fruit and chocolate manufacturing
143
Convenience food manufacturing
144
Dairy products
145
Canned food manufacturing
146
Condiments, fermentation products manufacturing
149
Other Food Manufacturing
17
Textile Industry
Spinning
171
Textile and dyeing and finishing
172
Wool textile dyeing and finishing
173
Textile dyeing and finishing Ma
174
Silk textile and dyeing and finishing
175
Chemical fiber weaving and dyeing and finishing
176
Knitted or crocheted and knitted products manufacturing
177
Household Textile products manufacturing
178
Non-household textile products manufacturing
18
Textile and garment, apparel industry
Spinning
181
Woven garment manufacturing
182
Knitted or crocheted garment manufacturing
183
Clothing Manufacturing
19
Leather, fur,chaussures adidas, feather and their products and footwear
Light
191
Leather tanning process
192
Leather products
193
Fur tanning and product processing
194
Feathers (down) processing and product manufacturing
195
Footwear industry
20
Wood processing and wood, bamboo, cane, palm fiber and straw products industry
Light
201
Woodworking
202
Manufacture of wood-based panels
203
Wood Products Manufacturing
204
Bamboo,cinture armani, rattan, brown grass products manufacturing
twenty one
Furniture Manufacturing
Light
211
Wooden furniture manufacturing
212
Bamboo, rattan furniture manufacturing
213
Metal Furniture Manufacturing
214
Plastic furniture manufacturing
219
Other furniture manufacturing
twenty two
Paper and paper products industry
Light
221
Pulp Manufacturing
222
Papermaking
223
Paper Products Manufacturing
twenty three
Printing and reproduction of recorded media industry
Light
231
Print
232
Bookbinding and printing related services
233
Reproduction of recorded media
twenty four
Cultural,jordan noir, educational, industrial America, sports and entertainment products manufacturing
Light
241
Stationery and office supplies manufacturing
242
Musical Instruments
243
Arts and crafts manufacturing
244
Sporting Goods Manufacturing
245
Toys
28
Chemical fiber manufacturing industry
Spinning
281
Cellulose fiber materials and fiber manufacturing
282
Synthetics
292
Plastic products industry
Light
2921
Plastic film manufacturing
2922
Plastic plates, tubes, profiles manufacturing
2923
Plastic wire,louboutin, rope and woven goods manufacturing
2924
Foam manufacturing
2925
Plastic leather, synthetic leather manufacturing
2926
Plastic crates and containers manufacturing
2927
Household plastic products manufacturing
2928
Plastic Parts Manufacturing
2929
Other plastic products manufacturing
33
Fabricated Metal Products
mechanical
331
Structural metal products manufacturing
332
Metal tool manufacturing
333
Containers and metal packaging containers manufacturing
334
Sisheng and metal products manufacturing
335
Building security with metal products manufacturing
336
Metal surface treatment and heat treatment processing
337
Enamel Products Manufacturing
338
Commodity metal fabrication
339
Other metal products
34
General equipment manufacturing
mechanical
341
Boilers and other original equipment manufacturers move
342
Metalworking Machinery Manufacturing
343
Material Handling Equipment Manufacturing
344
Pumps,louboutin, valves, compressors and other similar machinery
345
Bearings, gears and transmission components manufacturing
346
Ovens, fans, scales, packaging equipment manufacturing
347
Culture,hogan saldi, office machinery manufacturing
348
GM parts manufacturing
349
Other common equipment industry
36
Automotive Manufacturing
car
361
Vehicle manufacturing
362
Modified car manufacturing
363
Low-speed truck manufacturer
364
Tram Manufacturing
365
Auto body, trailer manufacturing
366
Auto parts and accessories manufacturing
38
Electrical machinery and equipment manufacturing
mechanical
381
Motor Manufacturing
382
Transmission and distribution and control equipment
383
Wire,louboutin solde 2015, cable,woolrich, fiber optic cable and electrical equipment manufacturing
384
Battery Manufacturing
385
Household electrical appliance manufacturing
386
Non-electrical household appliance manufacturing
387
Lighting Manufacturing
389
Other electrical machinery and equipment manufacturing
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Note: The above code and category name from "National Economic Industrial Classification (GB / T 4754-2011)",louboutin mary jane.
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