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企业在固定资产投资时,选择不同折旧方法会对企业未来一段期间产生不同的纳税效果,本文拟就企业选择缩短折旧年限前后期影响进行比较分析,并提出相应管理建议,以引起企业财务人员及管理当局重视。
When enterprises invest in fixed assets, different depreciation methods will produce different tax effects on the future period of the enterprise. This paper intends to compare and analyze the influence of shortening the depreciation period before and after the enterprise chooses, and put forward the corresponding management suggestions to arouse the financial personnel and Management attention.