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2014年10月国税局发布《关于完善固定资产加速折旧企业所得税政策的通知》之后,2015年9月为落实国务院扩大固定资产加速折旧优惠范围的决定,财政部、国家税务总局联合发布《关于进一步完善固定资产加速折旧企业所得税政策的通知》。文章通过具体的案例来分析两次新政策对企业及其所得税的影响,得出企业不能盲目使用固定资产加速折旧,应合理进行税务筹划的结论。
In October 2014, after the IRS issued the Notice on Perfecting the Enterprise Income Tax Policy on Accelerating the Depreciation of Fixed Assets, in September 2015, in order to implement the decision of the State Council to expand the preferential treatment of depreciation of fixed assets, the Ministry of Finance and the State Administration of Taxation jointly issued the “ Improve the fixed assets to accelerate the depreciation of corporate income tax policy notice. ” The article analyzes the impact of two new policies on the enterprises and their income tax through concrete cases, and draws the conclusion that enterprises can not blindly use fixed assets to accelerate depreciation and tax planning should be carried out reasonably.