摘要
在不违背现行法律法规的前提下 ,直接或间接地减少税收缴纳额所作的税收安排对于提高企业的效益具有重要的意义。税收安排在西方国家得到了广泛认同 ,在我国也应具有合理性。企业所得税的交纳额取决于税率、收入总额和法定准予扣除项目金额 ,折旧额是法定准予扣除项目金额的组成部分 ,在假设企业的收入总额和其它准予扣除项目金额已定的情况下 ,税收安排就是调整折旧额。调整折旧额的主要方法是改变折旧主体或折旧额的时间分布 ,现代租赁为此提供了灵活的调整机制。
The tax arrangement which reduces enterprises′ taxes directly or indirectly according to the tax law, is very significant for the improvement of enterprises′ benefits. It is very popular in western countries, so it should be reasonable in China. The income taxes paid by enterprises are determined by tax rate, total revenues and items′ sum which can be deducted from the total revenues in the light of the income tax law. Among those items, there is an important item named depreciation. In the event that the total revenues and other funds are fixed, tax arrangement is just the adjustment of the sum of depreciation. The main method of depreciation adjustment is to change the main body of depreciation or the time distribution of the sum of depreciation. Modern leasing provides flexible mechanisms to adjust the main body and the time distribution.
出处
《中南工业大学学报（社会科学版）》
2001年第4期317-320,共4页
Social Science Journal For Central South University of Technology
基金
南方证券与期货研究中心资助课题
关键词
企业所得税
税收安排
折旧
租赁
中国
enterprise income tax
tax arrangement
depreciation
modern leasing
