固定资产是一个企业经营活动和生产活动的重要组成部分,由于固定资产折旧额直接影响到企业的当期损益,所以固定资产折旧方法不同企业每期摊销额也不同进而影响企业所得税,本文主要讲述固定资产折旧方法和货币时间价值对企业所得税的影响,建议企业如何选择更优的折旧方法以便实现企业利润最大化。 Fixed assets are an important part of an enterprise’s business activities and production activities. Since the depreciation of fixed assets directly affects the current profits and losses of the enterprise, the amortization of fixed assets for different enterprises in each period of amortization is also different, which affects the enterprise income tax. This article mainly describes Depreciation of fixed assets and the time value of money on the impact of corporate income tax, recommended how to choose a better depreciation method in order to maximize corporate profits.