采用加速折旧法是调动外国投资者积极性的措施之一。通常认为,加速折旧是减轻税负的一种办法。因为,通过对固定资产的加速折旧,实际上增加了成本金额,其结果是缩小了盈利额,从而起到了降低税负的作用。如果孤立地从某一时点来看,这是正确的,条件是观察的时点位于折旧期的前段。但在整个折旧期限的全过程中,加速折旧并不影响计提的折旧总额,它只不过是将折旧总额在各折旧期内进 Accelerated depreciation method is one of the measures to mobilize the enthusiasm of foreign investors. It is generally believed that accelerated depreciation is a way to reduce the tax burden. Because, through the accelerated depreciation of fixed assets, actually increased the cost amount, the result is to reduce the amount of profits, which played a role in reducing the tax burden. This is true if, in isolation, at some point, provided the observation is on the front of the depreciation period. However, during the entire period of depreciation, accelerated depreciation does not affect the total amount of depreciation accrued. It merely adds the depreciation amount to each depreciation period