摘要
本文探讨了固定资产折旧政策选择与企业所得税效率之间的关系。并在此基础上,以我国煤炭类上市公司为例,分析了这些企业无一例外地选择年限平均法计提折旧背后的动机,并为如何使企业选择适合的固定资产折旧政策提出了相关建议。
This paper discusses the relationship between the choice of depreciation of fixed assets and efficiency of enterprise income tax. Then, the paper analyzes the motivation that coal listed companies choose the straightline method. At last, the author offers the suggestion about strategy of depreciation of fixed assets in these companies.
出处
《山西经济管理干部学院学报》
2013年第2期61-63,共3页
Journal of Shanxi Institute of Economic Management
关键词
所得税效率
固定资产折旧
加速折旧法
efficiency of income tax
depreciation of fixed assets
accelerated methods of depreciation
