In 2022, increase the pre-tax deduction of equipment and household appliances for small and medium-sized enterprises. In 2022, newly purchased equipment and appliances with a unit value of more than 5 million yuan can be deducted once before tax if the depreciation period is 3 years, and can be deducted by half if the depreciation period is 4 years, 5 years and 10 years. Enterprises can enjoy preferential treatment on a quarterly basis, and the losses caused by insufficient deduction in the current year can be carried forward to the next five tax years for deduction. Services that eligible market entities can enjoy.
It involves whether the publicity of tax reduction and exemption policies is in place, whether the main units that implement tax reduction and exemption carry out policy publicity, and whether the enterprises that stay in know the tax reduction and exemption policies. Whether the main unit of rent relief has formulated relevant rent relief measures and carried out rent relief work. Whether the implementation of the unit rent reduction and exemption policy is fair, just and open, and whether the rent reduction and exemption funds are cashed.
Shaanxi Provincial Department of Industry and Information Technology requires relevant urban areas to attach great importance to it, organize it strictly, appoint a leader and a special person to take charge of this work, find problems in time, resolutely correct and solve them, and ensure the implementation of the policy of benefiting enterprises.
Legal basis: The scope of this self-examination covers Xi 'an, Xianyang, Weinan and Yan 'an, where the epidemic situation was serious in June 5438+October 2022/KLOC-0. According to the requirements of the Notice of Shaanxi Provincial Department of Industry and Information Technology and Shaanxi Provincial Department of Finance on Organizing Small and Micro Enterprise Innovation Bases and Small and Medium-sized Enterprise Innovation Carriers to Apply for Rent Reduction and Compensation Funds, this rent reduction and compensation fund project is applied for county industrial concentration areas, provincial small and micro enterprise innovation bases and small and medium-sized enterprise innovation compensation carriers.