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“快速折旧”法,起源于美国。美国政府在第二次世界大战期间,为鼓励资本家投资于军工生产,规定凡是接受军事采购合同的垄断企业,其厂房和设备的折旧年限均可缩短为五年(当时一般民用工业厂房为50年,设备为20年)。这样,企业成本费用增加了,帐面上的利润额减少了,因而应缴纳的所得税也必然相应减少。这样实际上等于政府给了垄断资本家一笔巨额的无偿
“Fast depreciation ” method, originated in the United States. During World War II, in order to encourage capitalists to invest in military production, the U.S. government stipulated that the monopoly enterprises that accept military procurement contracts should have their plant and equipment depreciation periods reduced to five years (at the time, the average civilian industrial plant was 50 years , Equipment for 20 years). In this way, the cost of business has increased, the amount of profit on the book has been reduced, and therefore the income tax payable must be reduced accordingly. This actually means that the government gave monopoly capitalists a huge sum of money