固定资产不超过5000的怎么处理

Question

如题所述

Answer 1

1. 根据财税[2014]75号文件，企业可以一次性将单位价值不超过5000元的固定资产计入当期成本费用，在计算应纳税所得额时扣除，无需分年度计提折旧。这项措施旨在减轻税负，促进企业设备更新。
2. 尽管税法允许企业新购或持有的单位价值不超过5000元的固定资产不再分年度计提折旧，但为了 proper management of fixed assets and prevent asset loss, it is recommended that these assets still be accounted for through the "Fixed Assets" account.
3. 对于企业持有的原始成本不超过5000元的固定资产，包括2013年12月31日前已购进的和2014年1月1日后新购进的，都可以享受一次性扣除的税收优惠。
4. "Holding" refers to the ownership of fixed assets with an original cost of no more than 5000 yuan, including those purchased before December 31, 2013, and those purchased afterwards.
5. "Book value" is the residual value of fixed assets after deducting accumulated depreciation. For fixed assets with an original cost of no more than 5000 yuan held by enterprises before December 31, 2013, the tax policy allows for the remaining book value to be deducted once in 2014.
6. For example, a company that purchased a computer for 3600 yuan in December 2012, with a three-year depreciation period, had already depreciated 2200 yuan by October 2014. The remaining book value was 1400 yuan. According to the tax policy, the company could deduct the remaining book value in one go after January 1, 2014.
7. It is important to note that enterprises enjoy this accelerated depreciation tax benefit without the need for prior approval from tax authorities. Instead, a post-event filing system is implemented, where taxpayers only need to provide the corresponding reports, while original invoices and accounting vouchers are not required to be submitted to tax authorities, but should be retained by the enterprise for record-keeping.