企业对折旧方法的选择，很大程度是出于获得财务利益的考虑。虽然采用不同的折旧方法在固定资产的使用年限内所计提的折旧总额是相同的，但平均年限法、双倍余额递减法，年数总和法等在使用期间内各年的折旧额不同，这样会影响企业年度净利的计算，从而对应纳税所得额产生影响 The choice of a firm’s approach to depreciation is largely a consideration for financial gain. Although different depreciation methods are used to depreciate the total amount of depreciation provided during the service life of the fixed asset, the depreciation amounts for each year during the period of use are different for the average life method, the double declining balance method, the annual sum method, etc. Will affect the calculation of the company’s annual net profit, thus affecting the taxable income