税收筹划外文文献翻译--固定资产折旧的税收筹划再认识(编辑修改稿)

税收筹划外文文献翻译--固定资产折旧的税收筹划再认识(编辑修改稿)内容摘要：

ion, welfare enterprises and valueadded tax benefits so that taxpayers could take full advantage of tax breaks if the terms of, you can enjoy the tax saving benefits. Thus, well, with full tax incentives themselves, but also a tax planning process. Tax incentives in the choice of tax planning as a breakthrough, people often note that some of the more obvious or explicit incentives, so tax planning program is paying more attention in the dominant use of preferential policies on tax planning for technology choice. 7 However, tax planning is a systematic project, in planning programs, attention, if only the dominant discount program thus obtained is not prehensive. For example, through the choice of depreciation method for ine tax planning. Second, the depreciation of fixed assets tax planning (A) Fixed assets depreciation tax shield Fixed assets in the enterprise production and operation activities play an important role, the value of measurement, has traditionally been the original value or historical cost basis, using the period to gradually shift to products, product cost is an important ponent business part. And the value of fixed assets has been determined to change the elasticity is small, therefore, the taxpayers want to increase the value of fixed assets to increase the cost of the product difficult to achieve. The gradual transfer of fixed assets, the value of the products that depreciation of fixed assets on a taxpayer for tax planning the first consideration. Depreciation of fixed assets in production use as the value of the process of transfer of taxable ine in puting the amount deductible, so it has a tax shield or tax shield (Taxation Shield) role, because each tax period The size of depreciation will affect the taxable amount of the current period, thus affecting the ine tax burden of enterprises. Give businesses tax depreciation of fixed assets and depreciation method of the option period. The depreciation period, except for special reason to shorten the depreciation period, the general depreciation period of fixed assets are made by the tax law, so taxpayers want to shorten the depreciation period by the way, to speed up the recovery of fixed costs, costs to businesses forward and backward preprofits to gain the benefits of deferred tax, in practice there is quite difficult. Then the taxpayer can only focus on those resulting from the different depreciation methods, depreciation brought apportioned Zai number of different costs during production of inconsistent 上 thus help of costs and profits appear different Liyongzheyi difference for tax planning . (B) the choice of depreciation method On the choice of depreciation methods, in fact, that is, the time on the business costs that the technology choice. Although the book from the point of view, in some cases the value of fixed assets, no 8 matter what method of depreciation used to calculate the total amount of depreciation are consistent extraction, so the total amount of depreciation on the cost and impact of corporate profits in the fixed assets used the same period. However, due to the time value of money factors under the influence, the business will because the choice of different depreciation methods, but by different funds and mitment of time value gain of the different level of tax burden. In accordance with the provisions of the current system, panies monly used depreciation methods are straightl。