固定资产是企业的主要生产手段。当固定资产应用之后,随着生产的进行而有磨损,于是税法乃允许其磨损部分即折旧费用视同生产成本,在计算应纳税所得额时可从所得总额中减去。为此,外商投资企业和外国企业所得税法及其有关法规对固定资产的税务处理作了具体的规定: Fixed assets is the main means of production of enterprises. When the fixed assets are used and worn down as the production proceeds, the tax law allows the worn-out portion of the depreciation expense to be treated as the cost of production and is deducted from the total amount of the taxable income. To this end, foreign-invested enterprises and foreign enterprises income tax law and its relevant laws and regulations on fixed assets tax treatment made specific provisions: