税收筹划在固定核算中的应用

The Application of Tax Planning in Fixed Accounting

固定资产是企业的主要资产,因其投资额大,涉税政策较为复杂,在核算中存在较大的税收筹划空间。笔者通过分析固定资产在取得、折旧和处置等方面的税收法规和涉税问题,探讨了其中的节税空间和税收筹划方法,为企业对固定资产相关事项进行事先选择、安排和筹划,以合理、合法地减少税金支出,实现企业价值最大化提供了参考。

Fixed assets are the main parts of an enterprise. Because the investment amount is very large, and the tax policy is relatively complicated There is larger tax planning space in accounting. This paper analyses tax related issues on gain, depreciation and disposition of fixed assets,and discusses the tax saving space and tax planning methods.so as to provide reference for the selection,arrangement and planning of items related to fixed assets, and to reduce the tax expenditurelegally and reasonably,and maximize the value for enterprises.