浅论企业折旧的税务筹划  

ON TAX PLANNING OF DEPRECIATION IN ENTERPRISES

作　　者：孙然[1] 冷军[2] 

机构地区：[1]天津财经学院,天津30022 [2]中国矿业大学,江苏徐州221008

出　　处：《山东行政学院山东省经济管理干部学院学报》2004年第1期84-85,共2页Journal of Shandong Administrative College and Shandong Economic Management Personnel College

摘　　要：现行会计制度和税法赋予企业固定资产折旧方法和折旧年限的选择权,企业可以通过折旧费用影响利润并最终影响所得税额,因此具有较大的税务筹划空间。企业若能利用折旧方法的合理选择和折旧年限的合理确定来开展税务筹划,必能使企业合法地减轻税负,增加税后收益。Accounting system and Tax Law offer enterprises rights of choosing depreciation method and service life of fixed asset. Enterprises can effect benefits through depreciation charge, and affect the ultimate income tax. So, there is space to develop tax planning. If enterprises can do it through rational choice of depreciation method and determination of depreciation age, they will lighten the tax burden and increase the income excluding tax.

关 键 词：税务筹划 折旧 税负 

分 类 号：F275[经济管理—企业管理]