浅议固定资产税收筹划

Talk About Fixed Assets Revenue Raising

主要对固定资产的购置和折旧两方面进行税收筹划分析。在固定资产购置方面对购置资金的筹集、购置时间及设备类型选择等方面进行了分析;在固定资产折旧方面,通过税制、通货膨胀、时间价值等因素分析企业选择不同的折旧政策对纳税的影响。

This paper focused on the problems concerning the purchase and depreciation of the fixed assets , such as the raising of money , the time to purchase and the choice of the equipments . As for the depreciation of assets , the paper also discussed the impact of the different depreciation policy on the tax revenues by analyzing the inflation, time value factors .