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国家鼓励企业创新投入,对固定资产加速折旧出台相关政策:文件财税[2014]75号、税总公告2014年第64号,下文针对固定资产加速折旧政策涉及注意事项及措施作一分析。
The state encourages enterprises to make innovations and promulgates relevant policies on accelerating the depreciation of fixed assets: Document Cai Shui [2014] No. 75 and General Tax Notice No. 64 of 2014. The following sections analyze the precautions and measures involved in the accelerated depreciation of fixed assets.