How to calculate the depreciation of fixed assets in the next five years after the hotel is put into operation, and what depreciation method should be adopted?

Depreciation is accrued by the straight-line method.

1, annual depreciation = original value of fixed assets *( 1-5%)/30 months depreciation = annual depreciation/12?

2. According to the tax law, the minimum depreciation period of a house is 20 years.

Depreciation = original value of fixed assets *( 1-5%)/20-month depreciation = annual depreciation/12.

The straight-line method is widely used, and some production enterprises use the workload method (which is recommended by the production enterprises that are particularly obvious in the off-peak season), and the double declining balance method is the least used.

Most enterprises adopt the straight-line method, which is also a depreciation method recognized by tax. Enterprises that want to accrue depreciation by other methods, it is best to communicate with the tax department first and put it on record.

Extended data:

The depreciation of fixed assets is influenced by depreciation base, net salvage value, depreciation period and depreciation method. The Accounting Standards for Business Enterprises and the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations (tax law) respectively make corresponding provisions on the depreciation of fixed assets.

Only by grasping the old factors of depreciation of fixed assets can we ensure that the depreciation amount is correct and will not affect tax payment. This paper compares the factors affecting the depreciation of fixed assets from two aspects: standards and tax law.

A comprehensive understanding of the factors affecting the depreciation of fixed assets can ensure the correct depreciation, but enterprises will encounter some exceptions in actual production and operation. Now how to accrue depreciation is explained from the following situations.

Accounting standards stipulate that the cost of fixed assets that have reached the scheduled usable state but have not been settled and completed shall be determined according to the estimated value, and depreciation shall be accrued; After the final accounts of completion are processed, the original provisional valuation will be adjusted according to the actual cost, but there is no need to adjust the originally accrued depreciation.

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Enterprise Income Tax of Telecom Enterprises (Caishui [2004] No.215) stipulates that telecom enterprises adjust the value of fixed assets due to reasons such as adjusting the original provisional valuation according to the actual final settlement value or finding that the original valuation is wrong.

In addition, the depreciation undercharged in previous years should be supplemented according to the regulations, and it is not allowed to be deducted in the supplementary year. The taxable income of the original year is adjusted accordingly, and the corresponding overpayment can offset the income tax payable in the next year.

In other words, the tax law requires that after the value of fixed assets is determined, the original provisional valuation value should be adjusted according to the actual value, and the depreciation that was undercharged (overcharged) in the previous year should be supplemented (overcharged) according to regulations, and the taxable income of the original year should be adjusted accordingly.

Baidu Encyclopedia-Depreciation of Fixed Assets