国家税务总局公告2018年第46号

根据《中华人民共和国企业所得税法》及其实施条例（以下简称企业所得税法及其实施条例）、《财政部税务总局关于设备器具扣除有关企业所得税政策的通知》（财税〔2018〕54号）规定，现就设备、器具扣除有关企业所得税政策执行问题公告如下：

一、企业在2018年1月1日至2020年12月31日期间新购进的设备、器具，单位价值不超过500万元的，允许一次性计入当期成本费用在计算应纳税所得额时扣除，不再分年度计算折旧（以下简称一次性税前扣除政策）。

（一）所称设备、器具，是指除房屋、建筑物以外的固定资产（以下简称固定资产）；所称购进，包括以货币形式购进或自行建造，其中以货币形式购进的固定资产包括购进的使用过的固定资产；以货币形式购进的固定资产，以购买价款和支付的相关税费以及直接归属于使该资产达到预定用途发生的其他支出确定单位价值，自行建造的固定资产，以竣工结算前发生的支出确定单位价值。

（二）固定资产购进时点按以下原则确认：以货币形式购进的固定资产，除采取分期付款或赊销方式购进外，按发票开具时间确认；以分期付款或赊销方式购进的固定资产，按固定资产到货时间确认；自行建造的固定资产，按竣工结算时间确认。

二、固定资产在投入使用月份的次月所属年度一次性税前扣除。

三、企业选择享受一次性税前扣除政策的，其资产的税务处理可与会计处理不一致。

四、企业根据自身生产经营核算需要，可自行选择享受一次性税前扣除政策。未选择享受一次性税前扣除政策的，以后年度不得再变更。

五、企业按照《国家税务总局关于发布修订后的〈企业所得税优惠政策事项办理办法〉的公告》(国家税务总局公告2018年第23号)的规定办理享受政策的相关手续，主要留存备查资料如下：

（一）有关固定资产购进时点的资料（如以货币形式购进固定资产的发票，以分期付款或赊销方式购进固定资产的到货时间说明，自行建造固定资产的竣工决算情况说明等）；

（二）固定资产记账凭证；

（三）核算有关资产税务处理与会计处理差异的台账。

六、单位价值超过500万元的固定资产，仍按照企业所得税法及其实施条例、《财政部国家税务总局关于完善固定资产加速折旧企业所得税政策的通知》（财税〔2014〕75号）、《财政部国家税务总局关于进一步完善固定资产加速折旧企业所得税政策的通知》（财税〔2015〕106号）、《国家税务总局关于固定资产加速折旧税收政策有关问题的公告》（国家税务总局公告2014年第64号）、《国家税务总局关于进一步完善固定资产加速折旧企业所得税政策有关问题的公告》（国家税务总局公告2015年第68号）等相关规定执行。

特此公告。

国家税务总局

2018年8月23日

Announcement of State Taxation Administration on Implementation of the Policy of Deduction of Relevant Corporate Income Tax for Equipment and Appliance

Announcement No. 46 of the State Taxation Administration, 2018

　　The implementation issues of the policy of deduction of relevant corporate income tax for equipment and appliance are hereby announced as follows according to the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations (hereinafter referred to as the Enterprise Income Tax Law and its implementation regulations) and the Circular of the Ministry of Finance and State Taxation Administration on the Policy of Deduction of Relevant Corporate Income Tax for Equipment and Appliance (CS No. 54-2018):

　　1. For equipment and appliance newly purchased by an enterprise from January 1, 2018 to December 31, 2020 and with a unit value of less than CNY 5 million, it is allowed to deduct the one-time period cost when calculating the income tax payable, with depreciation no longer calculated by year (hereinafter referred to as the one-time pre-tax deduction policy).

　　(1) The "equipment and appliance" refer to the fixed assets other than the buildings and structures (hereinafter referred to as "fixed assets”); the "purchase" refers to the purchases made in the form of currency or self-construction, in which the fixed assets purchased in the form of currency include the fixed assets purchased and used. For fixed assets purchased in the form of currency, the unit value shall be determined based on the purchase price, relevant taxes paid and other expenditures directly attributable to the asset to reach the intended purpose; for fixed assets self-constructed, the unit value shall be determined based on the expenditures incurred before completion settlement.

　　(2) The purchase time point of fixed assets shall be confirmed according to the following principles: for fixed assets purchased in the form of currency, it shall be confirmed at the time of invoicing except the purchase in installment or on credit; for fixed assets purchased in installment or on credit, it shall be confirmed based on the arrival time of fixed assets, and; for fixed assets self-constructed, it shall be confirmed based on the completion settlement time.

　　2. A one-time pre-tax deduction is made for the fixed assets in the year immediately following the month, in which the assets are put into use.

　　3. Where the enterprise chooses to enjoy the one-time pre-tax deduction policy, the tax treatment of its assets may be inconsistent with the accounting treatment.

　　4. Enterprises may choose to enjoy the one-time pre-tax deduction policy according to their own production and business accounting needs. In case of not choosing such policy, no changes shall be made in the following years.

　　5. Enterprises shall go through the relevant procedures for enjoying the policies in accordance with the Announcement of State Taxation Administration on Issuance of the Measures for Handling Preferential Policy Matters of Corporate Income Tax revised (Announcement No. 23 of the State Taxation Administration, 2018), with the following reference materials:

　　(1) Data on the time point of fixed assets purchased (such as the invoice for purchase of fixed assets in the form of currency, description of arrival time of fixed assets purchased in installment or on credit, description of final settlement of account for fixed assets self-constructed);

　　(2) Accounting voucher of fixed assets;

　　(3) Standing book checking the difference between tax treatment and accounting treatment of assets.

　　6. It is announced that the fixed assets with a unit value of more than CNY 5 million shall be subject to the Enterprise Income Tax Law and its implementation regulations, the Circular of the Ministry of Finance and State Taxation Administration on Improving the Corporate Income Tax Policy on Accelerated Depreciation of Fixed Assets (CS No. 75-2014), the Circular of the Ministry of Finance and State Taxation Administration on Further Improving the Corporate Income Tax Policy on Accelerated Depreciation of Fixed Assets (CS No. 106-2015), the Announcement of State Taxation Administration on Relevant Issues of Tax Policy on Accelerated Depreciation of Fixed Assets (Announcement No. 64 of the State Taxation Administration, 2014), the Announcement of State Taxation Administration on Relevant Issues of Further Improving the Corporate Income Tax Policy on Accelerated Depreciation of Fixed Assets (Announcement No. 68 of the State Taxation Administration, 2015), etc.

 　　State Taxation Administration

　　August 23, 2018