从纳税的角度谈不适合运用固定资产加速折旧新政的几种情形  

Discussion on Unsuitable Application of New Policy of Fixed Assets Accelerated Depreciation from Tax Perspective

作　　者：郑宇梅[1] 任宏智[2] 

机构地区：[1]河北工程技术高等专科学校经济贸易系,河北省沧州市061001 [2]河北工程技术高等专科学校财务处,河北省沧州市061001

出　　处：《河北工程技术高等专科学校学报》2016年第2期63-67,共5页Journal of Hebei Engineering and Technical College Quarterly

摘　　要：分析固定资产加速折旧新政对企业的影响,列举不适用此项优惠政策的三种情形,以提醒众多的正享受所得税减、免优惠政策的企业。在运用这一政策前,企业财务及高管人员,应结合自身的实际,仔细测算、对比分析做好决策,以获取最大的税收利益。This paper analyses the influence of new policy of fixed assets accelerated depreciation on the enterprises,it enumerates three cases unsuitable for this policy,so as to remind the enterprises which is enjoying the policy of income tax relief.Before implementing the policy,the financial officers and senior managers in enterprises should base on their characteristics to make the best decision,thus they can get the largest tax benefit.

关 键 词：折旧 所得税 加速折旧 

分 类 号：F406.4[经济管理—产业经济]