Six major industries

(biological pharmaceutical manufacturing, special equipment manufacturing, railway, shipbuilding, aerospace and other transportation equipment manufacturing, computers, communications and other electronic equipment manufacturing, instrument manufacturing, information transmission, software and information technology services)

On January 1, 2014 after the purchase of fixed assets

(including building)

Shorten the useful life

No less than 60% of the enterprise income tax law depreciation fixed number of year

Accelerated depreciation

Double declining balance method or sum of method

All industries

After January 1, 2014 to buy the special instruments and equipment for research and development activities

Unit value ≤ 1 million, one-off deducted when calculating the taxable income amount

Six small profit-making enterprise in the industry of research and development and production and operation of public instruments and equipment, to perform one-time pre-tax deduction

Unit value > 1 million, shorten the useful life or accelerated depreciation

All industries

Fixed assets held by the enterprise

Unit value < 5000 yuan, one-time deducted when calculating the taxable income amount