Textile And Other Four Industries Accelerated Depreciation Of Fixed Assets, Corporate Income Tax Policy Has Changed.

The financial offices (bureaus), the state taxation bureaus and the local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate planning shall be the financial bureaus of the Xinjiang production and Construction Corps.

In accordance with the spirit of the relevant decision of the Executive Council of the State Council, we hereby notify you of the policy on enterprise income tax on accelerated depreciation of fixed assets as follows:

In accordance with the relevant provisions of the enterprise income tax law and its implementation regulations, enterprises may choose not to implement accelerated depreciation policy according to their own production and operation needs.

One, right

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The fixed assets purchased by enterprises in key fields of four fields such as machinery, automobile and other key industries (Appendix specific scope) after January 1, 2015 may be selected by enterprises to shorten the depreciation years or adopt accelerated depreciation methods.

Two. For small and medium profit enterprises in the above industries, the instruments and equipment that are newly purchased and purchased by R & D and production and operation after January 1, 2015, and the unit value less than 1 million yuan, shall be allowed to be included in the current period at a time.

When calculating the taxable amount of income, it is deducted no longer the annual depreciation. If the unit value exceeds 1 million yuan, the enterprise can choose to shorten the depreciation years or adopt accelerated depreciation methods.

Three. According to the provisions of articles 1 and second of this circular, the minimum depreciation period shall not be lower than that of the sixtieth provision of the enterprise income tax law, and the depreciation period shall be 60%.

Four. This Circular shall be implemented from January 1, 2015.

In the first 3 quarters of 2015, it was unable to be handled in accordance with the provisions of this notice, and was unified in the fourth quarter of 2015 to enjoy the preferential or 2015 annual reflux.

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A few days ago, the reporter learned from the Jinjiang textile standard inspection company limited that the AQSIQ National Standard Committee issued a notice, and approved the 354 national standards, namely "woven children's clothing", "clothing measurement method" and "textile color fastness test", "four vinyl chloride dry cleaning color fastness".

It is understood that GB/T5711-2015 "textile fastness test four vinyl chloride dry cleaning color fastness" will be implemented in April 1, 2016.

The revised standard adopts the international standard ISO 105-D01:2010 "textile fastness test D01 part: dry cleaning fastness test", which will replace GB/T5711-1997 "textile fastness test dry cleaning fastness".

Xiao Ding, laboratory director of Jinjiang Textile Standard Inspection Co., Ltd., told reporters that "the fastness test of textiles is resistant to four chloroethylene dry cleaning fastness". The standard name is clearly modified to "four chloroethylene" dry cleaning, which is closer to the dry cleaning solvent actually used in the market, so that it has good correlation with the results of commercial dry cleaning.

At the same time, the test principle was modified, and the test was carried out after fitting the sample and the lining fabric, and the color of the solvent was changed to paste color.

"Since four chloroethylene and other solvents may damage human health, it is important to operate in accordance with the safety requirements for solvent use.

It is recommended that the test be carried out in a well ventilated environment and the solvent must be opened in the hood.

The new standard also specifically emphasizes the safe handling of solvents in strict accordance with the regulations. It is recommended to wear protective gloves, protective eyepiece and masks to avoid direct contact with the skin and solvents.