论文部分内容阅读
2014年9月,由常务会议提出将对固定资产加速折旧政策进行全面完善,新政策的实施也大幅扩大了当前企业所得税法固定资产加速折旧的允许范围。有助于缓解赋税压力,改善先进来,强化竞争力。本文结合新政策的背景、内容、理论依据展开思考,并重点对完善固定资产加速折旧政策带来的实践意义进行分析。
In September 2014, the executive meeting proposed that the accelerated depreciation of fixed assets should be fully improved. The implementation of the new policy will also greatly expand the current scope of allowable depreciation of fixed assets under the Enterprise Income Tax Law. Help to ease the tax pressure, improve the advanced, strengthen the competitiveness. Based on the background, content and theoretical basis of the new policy, this article analyzes the practical significance of improving the accelerated depreciation of fixed assets.