资本支出决策中所得税和折旧问题的研究

Studies of Income Tax and Depreciation in Capital Outlay Dicisim

利润和折旧是影响资本支出决策的重要因素。从理论和实例两方面对所得税和折旧因素对资本支出决策的影响进行阐述,以保证资本支出项目评价的客观性和准确性。

Profit and deprciation are important foctors to affect capital outlay decision. From two sides of theory and inclustion, this paper gives farther statement for the charge of income tax and depreciation methods how to affect decision-making to assure assessment objectivity and precision of capital outlay items.