随着改革开放的不断深入,国民经济的飞速提升,我国的煤矿企业也得到了长足的发展,而且国有煤矿企业已经选择优质资产上市。由此而引发的对固定资产折旧进行调整也就成了实现企业经营目的的一个重要手段。本文通过对固定资产折旧对企业所得税的影响进行粗浅的分析,并发表一些浅见,以供大家参考。 With the continuous deepening of reform and opening up and the rapid growth of the national economy, China’s coal mining enterprises have also made great strides in development. Moreover, the state-owned coal mining enterprises have already chosen high-quality assets for listing. The resulting adjustment of depreciation of fixed assets has also become an important means of achieving business objectives. This article through the depreciation of fixed assets on the impact of corporate income tax analysis, and made some humble opinions for your reference.