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在进行折旧税收筹划时,设计的筹划方案应该具有一定的前瞻性和预见性,以防止一些不可控因素的变化而导致筹划方案结果的不理想甚至功亏一篑折旧是固定资产在使用过程中通过逐渐消耗转移到产品成本或商品流通费用中的那部分价值。由于要记入成本,费用,折旧直接关系企业当期利润的高低和应纳所得税额的多少,因此,如何计提折旧对企业至关重要。
In the process of depreciation tax planning, the design of the planning program should have a forward-looking and predictable to prevent some uncontrollable factors lead to the planning program results are not ideal or even loss 一 depreciation is the use of fixed assets through the gradual consumption of consumption The portion of value that is transferred to product costs or to the cost of merchandise. Because of the need to record costs, expenses, depreciation is directly related to the level of corporate profits and the amount of income tax payable, therefore, how to depreciation is essential for the enterprise.