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为确保国内企业经济的稳定发展,我国的税务总局近年来相继出台了《关于完善固定资产加速折旧企业所得税政策的通知》等几项重要的政策性文件。这些政策性文件的出台对于国内企业经济体制的改革创新有着十分重要的影响,更是国家政策对于企业大力支持的体现。本文将对这些新政策引导下固定资产折旧对于企业产生的具体影响进行分析,进而为国内企业的经济发展提供借鉴。
In order to ensure the steady development of domestic enterprises, China’s State Administration of Taxation has successively promulgated several important policy documents such as the Circular on Improving the Fixed Income Depreciation Enterprise Income Tax Policy in recent years. The promulgation of these policy documents has a very important influence on the reform and innovation of the domestic enterprises’ economic structure and is also the embodiment of the strong support from the national policies to the enterprises. This article will analyze the specific impact of the depreciation of fixed assets on the enterprises under the guidance of these new policies and provide reference for the economic development of domestic enterprises.