Legal basis: Regulations on the Implementation of Enterprise Income Tax Law
Article 57 The fixed assets mentioned in Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by an enterprise for producing products, providing labor services, leasing or operating management, which have been used for more than 65,438+02 months, including houses, buildings, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
Article 58 The tax basis for fixed assets shall be determined according to the following methods:
(1) The purchased fixed assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
(2) Self-built fixed assets are based on the expenses incurred before the completion settlement;
(3) Fixed assets leased by financing shall be taxed on the basis of the total payment agreed in the lease contract and the relevant expenses incurred by the lessee when signing the lease contract; If the total payment is not stipulated in the lease contract, the fair value of the assets and the relevant expenses incurred by the lessee when signing the lease contract shall be the tax basis;
(four) the full replacement value of similar fixed assets as the tax basis;
(5) Fixed assets obtained through donation, investment, exchange of non-monetary assets, debt restructuring, etc. , based on the fair value of assets and related taxes and fees paid;