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本文通过广东达安基因上市公司案例,分析了固定资产加速折旧新政策对企业所得税的影响以及在税务处理中的应用情况,并提出对固定资产加速折旧方法选择和运用的建议。
This paper analyzes the impact of the new fixed asset depreciation policy on corporate income tax and its application in the tax treatment through the case of Guangdong Daan Gene Public Company, and puts forward some suggestions on the selection and application of the accelerated depreciation method of fixed assets.