Purros specializes in manufacture and sales of Hydro Speed Regulator, Multi-Spindle Drill Heads and Self-Feeding Drill Units.
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  • PURROS Machinery Co., Ltd.
  • Add: #58 YuanDian Road, YuanQiao, HuangYan District, Taizhou City, Zhejiang Province, China.
  • P.C.: 318000
  • Tel: +86 576 89898883
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  • E-mail: amy@purros.com
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  • Automatic Drill,Special Purpose Machines

Six industry shorten the useful life of fixed assets

Administration of taxation recently issued announcement, accelerated depreciation of fixed assets of enterprise income tax policy. Of biological medicine and so on six manufacturing enterprises after 1 January 2014 purchases of fixed assets, allowed by not less than 60% of the enterprise income tax law the minimum depreciation period shorten the useful life, or choose to adopt double declining balance method or sum of method of accelerated depreciation.


6 including biological pharmaceutical manufacturing industry, special equipment manufacturing industry, railway, shipbuilding, aerospace and other transport equipment manufacturing, computer, communications, and other electronic equipment manufacturing industry, instrument manufacturing, information transmission, software and information technology services.


Income tax department relevant controller introduces, according to the administration of taxation administration of taxation to improve accelerated depreciation of fixed assets, and its purpose is to in the process of economic transformation and enterprise development, effectively alleviate the pressure of the enterprise funds, encourage enterprises to strengthen technical innovation and r&d, it is the important measure of promoting economic transformation and upgrading. To all industries after January 1, 2014 new dedicated to research and development of instruments and equipment purchased by unit value of less than 1 million yuan, to allow a one-off included in the current cost deducted when calculating the taxable income policies such as content, highlights the state encourages the policy guidance of enterprise technology innovation.


"Support to small enterprises, it is the policy of another bright spot." , according to the head of the announcement also made clear the six big industry small and medium-sized enterprises after January 1, 2014 new purchasing instruments and equipment research and development and production and operation of Shared, unit value of less than 1 million yuan, to allow a one-off included in the current cost deducted when calculating the taxable income amount. The accelerated depreciation, by shortening the fixed number of year of the depreciation of fixed assets, reduce the enterprise income tax, ease the burden to the small micro enterprise bigger and stronger is a big positive, will effectively reduce the start-up costs, increase the pace of innovation.


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