一般情况下,企业固定资产投入使用之后,由于固定资产自然磨损或人为操作不当,可能会导致固定资产的局部损坏。为了维持固定资产的正常运转和使用,充分发挥其使用效能,不断满足企业生产经营的需要,企业有必要对固定资产进行维护,甚至是大修理。从企业税收和资金角度看,企业从事任何经经济行为,应当考虑企业的税收收益和资金收益,因此有必要对固定资产大修理支出进行节税筹划。 Under normal circumstances, the fixed assets of enterprises put into use, due to natural wear and tear of fixed assets or improper operation, may result in partial damage to fixed assets. In order to maintain the normal operation and use of fixed assets, give full play to their use efficiency and continuously meet the needs of enterprises in production and operation, it is necessary for enterprises to maintain or even overhaul their fixed assets. From the perspective of corporate tax and capital, enterprises should consider any tax revenue and capital gains of enterprises through any economic activity. Therefore, it is necessary to make tax-saving planning for major overhauls of fixed assets.