固定资产纳税筹划探讨  

Discussion on Fixed Assets Tax Planning

作　　者：谢正菊[1] 

机构地区：[1]邢台职业技术学院,河北邢台054035

出　　处：《邢台职业技术学院学报》2013年第4期75-76,共2页Journal of Xingtai Polytechnic College

摘　　要：固定资产具有价值较大、使用年限长、投资风险大等特点,在企业经营发展中占有举足轻重的地位。本文以会计核算及税法为基础,分别从固定资产的购置阶段、使用阶段、后续支出及处理阶段进行了纳税筹划的具体探讨,旨在合理降低企业税负,增加收益。Fixed assets has the characteristics of high value, long service life, high investment risk, occupies a very important position in enterprise development. On the basis of accounting and tax law, this article carries on a concrete discussion of tax planning fi：om the fixed assets purchase stage, using stage, the subsequent expenditure and processing stage, aiming to reduce the tax burden of enterorises and increase revenue.

关 键 词：固定资产 纳税筹划 折旧 

分 类 号：F275[经济管理—企业管理]