摘要
企业采用不同的折旧方法可以使每期的固定资产折旧的摊销额不同,从而影响企业的应税所得,进而影响应纳所得税额。通过比较分析得出在比例税率的情况下,采用加速折旧法可以使企业负担的所得税现值最少。
A business different can make distributing sale amount of each period＇ s fixed assets different so as to influence income tax of business. Meanwhile, influence income tax amount that should be paid. Adopting speeding depreciation methods may make the current value amount least that the business should burden by comparing and analyzing proportion tax rate.
出处
《伊犁教育学院学报》
2006年第2期126-128,共3页
Journal of Yili Education College
关键词
加速折旧
所得税额
摊销额
固定资产折旧
speeding depreciation
income tax amount
distributing sale amount
fixed assets
