本刊讯9月16日的国务院常务会议决定:对轻工、纺织、机械、汽车4个领域重点行业的企业,在2015年1月1日后新购进的固定资产,允许缩短折旧年限或采取加速折旧方法。固定资产加速折旧政策,实质上是国家将当年应征收的部分税款推迟到以后年度征收,相当于在企业加速折旧年度,国家向企业提供了一笔免息贷款,这对 According to the State Council executive meeting on September 16, the fixed assets newly purchased after January 1, 2015 on the light industry, textile, machinery and automobile industries in key industries in the four fields of the light industry allow the depreciation period to be shortened or taken Accelerate the depreciation method. The accelerated depreciation of fixed assets policy, in essence, is part of the state tax collection will be postponed to the subsequent annual collection, equivalent to the accelerated depreciation of enterprises in the year, the state provides an interest-free loan to the enterprise, which is