摘要
笔者运用比较分析和归纳分析法,较为系统地研究了计提折旧对交纳所得税的种种影响,为企业纳税策划、节税减税提供了多种选择。论文的研究思路是,对种种节税减税方案,通过数字计算比较优劣。用数据说法,是本文最突出的特点。
The author systematically studied the effect of depreciation on income tax by comparative analysis and conclusions analytic, providing a wide range of choices for enterprise tax planning, tax saving and tax reduction. The thesis of the research is to compare the pros and cons of a variety of tax saving and tax reduction planning by figures. The data is the most prominent feature of this article.
出处
《价值工程》
2012年第5期135-137,共3页
Value Engineering
关键词
固定资产折旧
公司所得税
纳税筹划
影响因素
depreciation of fixed assets
corporate income tax
tax planning
factors
