税收筹划应正确运用加速折旧

Application of Accelerated Depreciation in Tax Planning

加速折旧是企业税收筹划中值得考虑的一种重要方法，但是，任何筹划方案都有利有弊的，因此，只有深刻理解加速折旧的节税原理，认真分析其限制条件，才能根据企业自身实际情况，正确加以运用。本文通过分析折旧扣除对企业税后现金流的影响，说明了加速折旧提高节税效果的原理，并进一步讨论了企业在税收筹划中运用加速折旧的限制条件。

Accelerated depreciation is one of the important methods in tax Planning. However, hoth advantages and disadvantages exist in any planning Programs. Accelerated depreciation can never be applied appropriately according to the reality of an entity, without deep comprehension of its Principle of tax saving, and serious analyses of its restrictions. This thesis analyses the effect of depreciation on cash flows after tax in an enhtity, specifies the principle of increased^tax saving by means of accelerated depreciation and discusses the restrictions for an enhity to use accelerated depreciation in tax planning.