和静态折旧相比,动态折旧是一种加速折旧法。对施工机械实行动态折旧,可以加速企业技术进步,减少企业应交所得税,刺激企业投资的积极性,有利于提高劳动生产率、加快施工进度。那么,如何才能让企业顺理成章地从折旧中获取好处呢?关键的问题是改变进入工程单价中机械折旧费过低这一根本问题。在承包单价中的折旧费是按静态方法计算的情况下,如果 Compared to static depreciation, dynamic depreciation is an accelerated depreciation method. The implementation of dynamic depreciation of construction machinery can speed up the technological progress of enterprises, reduce the income tax payable by enterprises, stimulate the enthusiasm of enterprises to invest, help increase labor productivity and speed up the construction progress. So, how to get the business to take advantage of the depreciation of a logical consequence? The key issue is to change into the engineering unit price of low mechanical depreciation costs this fundamental problem. Depreciation charges in the contract unit price are calculated statically, if