财务管理视角下环保节能节水安全生产专用设备投资的税务筹划

Tax Planning of Environment Protection, Energy-and-water-saving and Safety Production Special Equipment Investment from Financial Management Perspective

在考虑货币时间价值的前提下,企业购置单位价值较高、使用周期较长的环境保护、节能节水、安全生产等专用设备,设备的折旧年限和折现率会影响到投资决策和税务筹划。从公司理财的角度出发,立足于企业固定资产会计核算折旧政策,密切关注和预测市场利率走势,通过建立数学模型来测算专用设备项目的无差别点时的折现率或无差别点时的折旧年限,找出净现值较大的税务筹划方案作为优选方案,而不必拘泥于能否取得增值税专用发票等抵扣凭证。

In considering the time value of money premise, enterprises purchase higher unit value, a longer life cycle special equipment for environmental protection, energy-and-water-saving, safety production and other, its depreciation period and the discount rate will affect investment decisions and tax planning. From the perspective of corporate finance, based on depreciation of fixed assets accounting policy, pay close attention and forecast the market interest rate trend, through a mathematical model to estimates the discount rate of non-discrimination point or point of the depreciation period undifferentiated, then to find the tax planning program of net present value greater as the optimal scheme, but not rigidly stick to acquire the deductible VAT invoices and other documents.