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固定资产折旧方法是每个企业在考虑进行纳税筹划时不可缺少的因素。笔者从固定资产折旧方法的两大美(平均年限法和加速折旧法)着手,通过举例分析在新税法下不同折旧方法对纳税的影响。
The method of depreciation of fixed assets is an indispensable factor for every enterprise in considering tax planning. The author starts with the two major methods of depreciation of fixed assets (average age method and accelerated depreciation method), and analyzes the impact of different depreciation methods on tax payment by means of an example.