在2015年企业所得税汇算清缴工作中,固定资产加速折旧税收优惠项目成为纳税人填报所得税申报表的焦点问题。由于固定资产加速折旧涉税政策多而繁杂,容易产生认识上的误区,影响正确填报,导致涉税风险。根据目前税法规定,归纳起来,固定资产加速折旧主要有以下七种情形,在填报所得税申报表时需要区别对待。一、技术进步和强震动、高腐蚀状态的固定资产(一)政策依据《国家税务总局关于企业固定资产加速折旧所得 In the 2015 corporate income tax final settlement work, accelerated depreciation of fixed assets tax incentives to become taxpayers filing income tax returns the focus of the issue. As the fixed asset depreciation tax-related policies and more complex, prone to misunderstandings, affecting the correct reporting, leading to tax-related risks. According to the current tax laws and regulations, summed up the accelerated depreciation of fixed assets mainly in the following seven cases, the need to fill in the income tax returns need to be treated differently. First, the technical progress and strong vibration, high corrosion of fixed assets (A policy basis "State Administration of Taxation on Accelerated Depreciation of Fixed Assets of Enterprises