固定资产加速折旧新规减税效应分析  

Analysis of Tax Reduction Effect from New Accelerated Depreciation Policy

作　　者：李永臣[1] 唐竞雄[1] 高瑞元[2] 

机构地区：[1]华北电力大学经济管理学院 [2]暨南大学经济学院

出　　处：《财会通讯（上）》2015年第4期79-81,4,共3页Communication of Finance and Accounting

摘　　要：2014年10月20日出台的财税[2014]75号文,对固定资产加速折旧企业所得税政策进行了完善,放宽了企业采用加速方法的适用条件。从微观层面,小微企业将在这次新规下享受政府的减税支持;宏观层面,这次折旧政策的完善,将会增强经济发展后劲,促进经济稳定增长,促进传统产业"破茧化蝶",增强我国先进制造业的竞争力。本文以案例分析来说明,面对折旧新规,企业应该注意加速折旧作为税收优惠手段的限制条件,折旧政策的选择应符合经营目标,不能盲目选择。作为税收征管者的税局也应该在新规出台后作出准备,应对相应的涉税风险。The new No. 75 fiscal regulation [ 2014 ]of issued on October 20, 2014,improved the enterprise income tax policies by accelerating depreciation of fixed assets,eased methods applicable ronrlitions of enterprise accelerated depreciation. From the micro level, small and micro enterprises under the new rules will enjoy government support of tax cuts; From the macro level, the depreciation policy will strengthen economic development and promote the traditional enterprise to innovate. The article mainly use rase analysis to tell that faced with new regulation enterprise should pay attention to the limiting condition and appropriately use this new regulation to conform to the management goal. As the tax bureau should also to prepare to deal with the roi Tesponding tax risks.

关 键 词：加速折旧新规 节税效应 条件限制 

分 类 号：F275[经济管理—企业管理]