BFR finance and taxation Qingdao 2019 3rd boss Salon

From 14:00 to 16:00 on March 29, 2019, BFR finance and tax held the 3rd boss salon activity of Qingdao company in 2019 in Shinan office, with the theme of 'depth strategy for enterprise income tax settlement'.

Mr. Cheng Xiaona, manager of the financial and tax operation support department and intermediate accountant of BFR, is the speaker of this boss salon. Mr. Cheng has 6 years of working experience in BFR financial and tax, profound theoretical foundation and rich practical experience.

Mr. Cheng sorted out six major changes in the final settlement of income tax in 2018, including ① adjustment of limit deduction items, ② clear pre tax deduction voucher, ③ expansion of tax preferential amount and scope, ④ change of preferential items to filing system, ⑤ change of asset loss data, ⑥ extension of loss compensation period, and interpretation of the above six changes one by one.

Fixed assets one-time deduction before income tax is widely used in enterprises, which is an important way of tax planning. Mr. Cheng shared this part separately.

If the unit value of the newly purchased equipment and appliances of the enterprise from January 1, 2018 to December 31, 2020 does not exceed 5 million yuan, it is allowed to be included in the cost of the current period in a lump sum and deducted in the calculation of taxable income, instead of calculating depreciation by year.

Fixed assets purchased in the form of currency include purchased used fixed assets; the word 'new' in 'new purchase' is only different from the original purchased fixed assets, and it is not required to purchase new fixed assets.

The unit value is the unit price of no more than 5 million yuan. If the input tax is deducted when the asset is recorded, it is the price excluding tax; if the input tax is not deducted when the asset is recorded, it is the price including tax.

This salon let customers and friends understand the policy change of final settlement and the plan of legal and compliant tax planning, hoping that the enterprise can use it in operation.