浅谈固定资产加速折旧政策

Policy of Accelerating Depreciation for Plant Assets

大力推行税法折旧政策对加速折旧政策具有重要意义。目前我国税法折旧政策存在着严重的缺陷,采用低比率、长期限、直线性的折旧政策,无论是对企业自身发展还是对国家宏观经济的长远发展都是不利的。实施加速折旧政策既能促进企业自身的发展,也有利于促进国家经济的长远发展。

It is important meaning for accelerating depreciation policy to carry on tax law depreciation policy. At present, there are many defects such as low ratio, long term and linearity depreciation policy in our nation's tax law depreciation policy, which is not favorable with development of enterprise and nation macro-economy. Application of accelerating depreciation policy not only enhances enterprise and also favors long term development of nation economy.