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按照中外合资经营企业所得税法实施细则的有关规定,在一般情况下,中外合营企业对固定资产只能采取直线折旧法,而不能采取加速折旧法。但是,从固定资产折旧模式对国家财政收入的影响,以及我国优惠外资的政策措施来看,这一规定似有商榷之处。一、固定资产折旧模式及其对国家财政收入的影响固定资产折旧费用提取方法即折旧模式,有三种类型。一种类型是均衡
According to the relevant provisions of the Implementation Rules of the Chinese-Foreign Equity Joint Venture Enterprise Income Tax Law, under normal circumstances, the Chinese-foreign joint ventures can only adopt the straight-line depreciation method for fixed assets, and cannot adopt the accelerated depreciation method. However, from the perspective of the effect of the depreciation model of fixed assets on the state fiscal revenue, as well as the policy measures for preferential foreign investment in China, this provision may appear to be open to discussion. I. Fixed-asset depreciation model and its effect on national fiscal revenue The depreciation method of fixed-asset depreciation expense is classified into three types. One type is equalization