论文部分内容阅读
本文以《企业会计准则—固定资产》为基础对固定资产四种折旧方法进行比较分析,并在此基础上浅谈企业如何利用折旧方法的选择进行税收筹划。折旧费用可直接影响企业当期利润,再影响企业当期应交税费,所以,在熟悉会计与税法对固定资产折旧方法规定的基础上了解如何对此进行税收筹划对企业而言是必要的。
Based on “Accounting Standards for Business Enterprises - Fixed Assets”, this article makes a comparative analysis of four depreciation methods of fixed assets, and on this basis, how to use the method of depreciation to make tax planning. Depreciation expenses can directly affect the current profits of the enterprise, and then affect the enterprise’s current taxes and fees payable. Therefore, it is necessary for enterprises to know how to plan taxation based on their familiarity with the accounting and tax laws on depreciation of fixed assets.