谈固定资产折旧方法对所得税的影响

On the Effect of Fixed Assets Depreciation Method on Income Tax

固定资产计提折旧的方法有年限平均法、工作量法、双倍余额递减法、年数总和法。根据不同折旧方法下应纳所得税额的不同,企业应当选择适当的固定资产折旧方法,在不违反税法的前提下尽可能降低税负,实现经济利益最大化。

The depreciation methods of fixed assets are years average method, the workload method, double declining balance method, the number of years summation method. Depending on the amount of different income tax under different depreciation method, companies should choose the appropriate method of fixed assets depreciation and minimize the tax burden under the premise of not violating the tax laws to achieve maximum economic benefits.