不同固定资产加速折旧方法对税收优惠的影响  

Impacts of Different Accelerated Depreciation Methods for Fixed Assets on Tax Preference

作　　者：唐维模 宋世高 

机构地区：[1]连云港市赣榆地方税务局,江苏连云港222100

出　　处：《涉外税务》2012年第11期70-72,共3页International Taxation In China

摘　　要：本文在介绍固定资产加速折旧基本内涵和税法对固定资产加速折旧相关规定的基础上,比较了不同加速折旧方法下固定资产折旧的税收优惠效果,并对固定资产加速折旧税收优惠的相关问题进行了分析、点评。On the basis of introducing the basic connotation and relevant provisions in tax laws concern- ing accelerated depreciation of fixed assets, this paper compares the effects of tax incentives in different methods of accelerated depreciation, and then makes some comments on different tax incentives of acceler- ated depreciation of fixed assets.

关 键 词：固定资产 加速折旧 税收优惠 

分 类 号：F275[经济管理—企业管理]