The Notice on the Pilot of Changing Business Tax to VAT stipulates that since May 1 day, 2065, the VAT indicated on the special VAT invoice obtained by the original VAT general taxpayer for purchasing services, intangible assets or real estate is the input tax, which can be deducted from the output tax. Patent intellectual property is a kind of intangible property, which is characterized by exclusivity and uniqueness and guarantees certain rights and interests.
The assets that an enterprise can deduct at one time before tax are: 65,438+0. Instruments and equipment specially used for R&D activities purchased by enterprises after 2065,438+04,65,438+0. If the unit value does not exceed 1 10,000 yuan, it can be deducted at one time when calculating the taxable income. 2. Fixed assets with a unit value of less than 5,000 yuan held by an enterprise can be deducted at one time when calculating taxable income. 3. The newly purchased instruments and equipment for R&D produced and operated in six major industries after 20 14 1 and the unit value does not exceed 1 10,000 yuan, which are allowed to be included in the current cost at one time, deducted when calculating the taxable income, and no depreciation is calculated on an annual basis.