论文部分内容阅读
(一)美国 1、一般税务折旧制度:为了适应大多数使用中的资产,1986年以后美国开始实施修改后的“加速回收成本制度”。主要内容有:按“资产折旧范围(ADR)的中点寿命”对资产进行重新分类,对每类资产规定具体的折旧方式,从而代替法定的项目表;不动产采用直线法折旧住宅类不动产的折旧年限为27.5年,其它不动产折旧年限则为31.5年;合格的动产折旧年限分别为3、5、7、10、15与20年不同类别,对属3、5、7、10年期限类别的财产,采用相当于有线折旧率200％的余额递减法进行折旧,而期限为15与20年类别的财产则用150％的余额递减法进行折旧,两者余值均按直线法折旧 2、特殊税务折旧制度:美国实行“加速回收成本制度”后,不再实施其它特殊税收鼓励。
(1) The United States 1. General system of tax depreciation: In 1986, the United States started to implement the revised “accelerated recovery cost system” in response to most in-service assets. The main contents include: reclassifying assets according to the “midpoint life span of assets depreciation range (ADR)”, stipulating specific depreciation methods for each type of asset so as to replace the statutory items list; depreciation of real property by adopting the straight- The depreciation life of other real estate is 31.5 years; the depreciable life of movable property is 3, 5, 7, 10, 15 and 20 years of different categories, respectively, and the property of 3, 5, 7, 10 years maturity , The depreciation method is equivalent to 200% depreciation of cable depreciation method, while those with term of 15 and 20 years are depreciated by 150% declining balance method, the residual value of both is depreciated by the straight-line method. 2. Special taxation Depreciation system: After the United States has implemented the “system of accelerated recovery of costs,” it will no longer implement other special tax incentives.