导图社区 税务折旧
Capital allowance
对象
P&M
Allowance on P&M:original cost+subsequent expenditure of a captial nature
Not P&M
Pro-forma
P&M资产分类
Main pool
Short-life assets(less than 8 years life)
本质属于main pool
为了加快折旧速度,可以从MP中单列出来
WDA18%
对比long life assets
Special rate pool(SRP)
WDA8%
三种资产
Time approtion
Low emission car
Private use assets
折旧方法
AIA
For newly-acquired P&M
新增但不是car
注意与Van/lorry的区别
Qualifying for AIA
Not qualifying for AIA
Time apportion 只与会计期长短有关,与资产购置时间无关
一年20万,注意会计期长短(period of account)
AIA的最优使用顺序
WDA
For P&M still in use
每年18%
WDA=balance *rate
如果有会计长短期,要time apportion
FYA
For newly-acquired low-emission motor cars
FYA永远不需要time apportion
永远是100%提折旧,提完余额为0
BA/BC
Short life assets
Motor car
Low emission car 50
Main pool
Special rate pool 110
Private use assets
部分私用的每个资产都要单独拿出来计算
注意私用的主体:By sole trader/owner/proprietor
员工私用瞎了
在计算余额的时候用的是full cost,但在计算税务折旧时用的是business部分的百分比
BA/BC适用情况
使用情况
1.卖掉单列资产SLA/Partly private used asset
2.Closing year 每一列都清零
当pool全部被处置时,只可能出现BC
3.非结业年度 MP/SRP当中卖出一个/多个/整体,变成了负数,可以计提BC
不需要time approtion
当disposal value exceeds the original cost of the plant ,the excess amount will be charged as capital gain.
Time apportion