Article 56 The historical cost of an enterprise's assets includes fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets and inventories. , is the tax basis.
The historical cost mentioned in the preceding paragraph refers to the actual expenses incurred when an enterprise acquires assets.
During the period when an enterprise holds various assets, the tax basis of the assets shall not be adjusted, except that the profits and losses can be confirmed in accordance with the provisions of the competent departments of finance and taxation of the State Council.
Article 57 The fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by an enterprise for producing products, providing labor services, leasing or operating management, which have been used for more than 65,438+02 months, including houses, buildings, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
Article 58 The tax basis for fixed assets shall be determined according to the following methods:
(1) The purchased fixed assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
(2) Self-built fixed assets are based on the expenses incurred before the completion settlement;
(3) Fixed assets leased by financing shall be taxed on the basis of the total payment agreed in the lease contract and the relevant expenses incurred by the lessee when signing the lease contract; If the total payment is not stipulated in the lease contract, the fair value of the assets and the relevant expenses incurred by the lessee when signing the lease contract shall be the tax basis;
(four) the full replacement value of similar fixed assets as the tax basis;
(5) Fixed assets obtained through donation, investment, exchange of non-monetary assets, debt restructuring, etc. , based on the fair value of assets and related taxes and fees paid;
(6) In addition to the expenses stipulated in Item (1) and Item (2) of Article 13 of the Enterprise Income Tax Law, the tax basis for expenses incurred in the reconstruction process shall be increased.
Article 59 The depreciation of fixed assets calculated by the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the next month when the fixed assets are put into use; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use.
An enterprise shall, according to the nature and use of fixed assets, reasonably determine the estimated net salvage value of fixed assets. Once the estimated net residual value of fixed assets is determined, it shall not be changed.
Article 60 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.
Article 61 The expenses incurred by enterprises engaged in the exploitation of mineral resources such as oil and natural gas and the depreciation method of fixed assets before starting commercial production shall be separately stipulated by the competent departments of finance and taxation of the State Council.
Article 62 The tax basis for productive biological assets shall be determined according to the following methods:
(1) The purchased productive biological assets shall be taxed on the basis of the purchase price and relevant taxes paid;
(2) Productive biological assets obtained through donation, investment, exchange of non-monetary assets, debt restructuring, etc. , based on the fair value of assets and related taxes and fees paid.
The productive biological assets mentioned in the preceding paragraph refer to the biological assets held by enterprises for producing agricultural products, providing services or leasing, including economic forests, firewood forests, livestock production and draught animals.
Article 63 The depreciation of productive biological assets calculated by the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the month after the productive biological assets are put into use; Depreciation of productive biological assets that have ceased to be used shall stop from the month following the cessation of use.
An enterprise shall reasonably determine its estimated net salvage value according to the nature and use of productive biological assets. The estimated net residual value of productive biological assets shall not be changed once it is determined.
Article 64 The shortest period for calculating the depreciation of productive biological assets is as follows:
(1) The productive biological assets of forest trees are 10 years;
(two) the productive biological assets of livestock, for 3 years.
Article 65 Intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary long-term assets without physical form held by enterprises for producing products, providing services, leasing or operating management, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies and goodwill.
Article 66 The tax basis for intangible assets shall be determined according to the following methods:
(1) The purchased intangible assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
(2) For self-developed intangible assets, the tax basis shall be the expenses incurred during the period from the capitalization condition of the assets in the development process to the scheduled usable state;
(3) Intangible assets obtained through donation, investment, exchange of non-monetary assets and debt restructuring. , based on the fair value of assets and related taxes and fees paid.
Article 67 The amortization expenses of intangible assets calculated by the straight-line method may be deducted.
The amortization period of intangible assets shall not be less than 10 year.
As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.
When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.
Article 68 The expenditure on the renovation of fixed assets mentioned in Items (1) and (2) of Article 13 of the Enterprise Income Tax Law refers to the expenditure incurred for changing the structure of houses or buildings and prolonging their service life.
The expenses stipulated in Item (1) of Article 13 of the Enterprise Income Tax Law shall be amortized by stages according to the expected service life of fixed assets; The expenses stipulated in Item (2) shall be amortized by installments according to the remaining lease term agreed in the contract.
If the service life of the rebuilt fixed assets is extended, the depreciation period shall be appropriately extended, except as stipulated in Items (1) and (2) of Article 13 of the Enterprise Income Tax Law.
Article 69 The expenditure on major repairs of fixed assets mentioned in Item (3) of Article 13 of the Enterprise Income Tax Law refers to the expenditure that meets the following conditions at the same time:
(a) the repair cost reaches more than 50% of tax basis when the fixed assets are purchased;
(two) the service life of fixed assets is extended for more than 2 years after repair.
The expenses stipulated in Item (3) of Article 13 of the Enterprise Income Tax Law shall be amortized by stages according to the service life of the fixed assets.
Article 70 Other expenses mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be regarded as long-term deferred expenses, which shall be amortized in installments from the month following the occurrence of the expenses, and the amortization period shall not be less than 3 years.
Article 71 The term "investment assets" as mentioned in Article 14 of the Enterprise Income Tax Law refers to the assets formed by an enterprise's foreign equity investment and creditor's rights investment.
When an enterprise transfers or disposes of an investment asset, it is allowed to deduct the cost of the investment asset.
The cost of investment assets is determined according to the following methods:
(1) The purchase price is the cost of paying cash to acquire investment assets;
(2) The fair value of investment assets obtained by means other than cash payment and related taxes paid are costs.
Article 72 The term "inventory" as mentioned in Article 15 of the Enterprise Income Tax Law refers to products or commodities held by an enterprise for sale, products in the process of production, materials and materials consumed in the process of production or provision of services, etc.
Inventory costs are determined as follows:
(1) The cost of inventory obtained by cash payment is the purchase price and related taxes paid;
(2) For inventories obtained by means other than cash payment, the fair value of inventories and related taxes paid shall be the cost;
(3) The agricultural products harvested by productive biological assets shall be based on the necessary expenses such as material costs, labor costs and indirect costs incurred during the output or harvest.
Article 73 The cost calculation methods of inventories used or sold by enterprises can be selected as FIFO method, weighted average method and individual valuation method. Once the valuation method is selected, it shall not be changed at will.
Article 74 The net assets mentioned in Article 16 and Article 19 of the Enterprise Income Tax Law refer to the tax basis balance of related assets and properties after deducting depreciation, dilution, amortization and reserve. It has been deducted according to regulations.
Article 75 Unless otherwise stipulated by the competent department of finance and taxation of the State Council, an enterprise shall, in the process of reorganization, confirm the gains or losses from the transfer of related assets at the time of transaction, and re-determine the tax basis of related assets according to the transaction price.