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计提折旧是对固定资产损耗予以补偿的基本途径,折旧基金是形成再生产基金的重要来源,折旧费是构成产品成本的重要组成部分。因此,计提折旧费用的高低,直接关系到企业设备更新换代的能力、产品成本的大小,关系到企业的获利能力和纳税负担,以及企业在市场竞争中的地位。本文就纳税人在政策允许的可能下进行不同的折旧选择,对其纳税负担的影响进行初浅的探析。一、固定资产折旧的可选择性根据《企业会计制度》第三十六条的规定,计提固定资产折旧的依据主要包括:(1)固定资产的预计使用年限和预计残值。
Depreciation is the basic way to compensate for the loss of fixed assets. Depreciation fund is an important source of the formation of a repurchase fund. Depreciation expenses constitute an important part of the product cost. Therefore, the level of depreciation expense is directly related to the ability of enterprises to upgrade their equipment. The cost of products is related to the profitability and tax burden of the enterprises and their position in the market competition. In this paper, taxpayers are allowed to make different depreciation options under the policy's permission, and analyze the impact of taxpaying burden on them. I. Depreciation of Fixed Assets According to Article 36 of the Accounting System for Business Enterprises, the basis for depreciation of fixed assets mainly includes: (1) Estimated useful life and estimated residual value of fixed assets.