All industries and enterprises, that purchased instruments and equipment of unit value no more than RMB 1 million 1 January 2014 for research and development, could have the cost deducted before income tax at one time; could shorten the depreciation period to 60% or take the double declining balance accelerated depreciation methods for unit value over RMB 1 million.

All industries and enterprises that have fixed asset of unit value no more than RMB 5,000 could have all cost deducted before income tax at one time.

Biopharmaceutical manufacturing, special equipment manufacturing industry, railway, shipbuilding, aerospace and other transportation equipment manufacturing, computer, communications and other electronic equipment manufacturing, instrumentation, manufacturing, information transmission, software and IT services companies and other industries, that purchase fixed asset after 1 January 2014 could shorten depreciation period to 60% of the total depreciation period or take the double declining balance accelerated depreciation methods.