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企业固定资产的加速折旧为企业资金的流转和税负的筹划提供了可能,在经济发展的今天,也不断为企业所利用。2014年9月24日,在召开的国务院的常务会议上,针对固定资产加速折旧的范围进行了相应的调整,适用范围有所扩大。2015年9月16日,国务院的常务会议再次对固定资产加速折旧的问题进行了阐明,在原来适用范围的基础上又增加了4个行业。由此可见,国家在促进小型微利企业的发展上铆足了劲,值得我们关注。
The accelerated depreciation of fixed assets of enterprises provides the possibility for the circulation of corporate funds and the planning of tax burden. At the present day of economic development, it is also constantly being used by enterprises. On September 24, 2014, at a regular meeting of the State Council held in the People’s Republic of China, the scope of accelerated depreciation of fixed assets was adjusted accordingly, and the scope of application was expanded. On September 16, 2015, the State Council’s executive meeting once again clarified the issue of accelerated depreciation of fixed assets and added four more industries on the basis of its original scope of application. From this it can be seen that the state has made a substantial effort to promote the development of small, low-profit enterprises and deserves our attention.