《会计英文文献084：固定资产折旧的税收筹划再认识》由会员分享，可在线阅读，更多相关《会计英文文献084：固定资产折旧的税收筹划再认识（8页珍藏版）》请在金锄头文库上搜索。
1、外文翻译：固定资产折旧的税收筹划再认识原文来源：Journal of Jinan University(Philosophy second policy area factors, namely the use of tax incentives such as tax credits, which reduce the tax burden. (A) of the technical methods From the financial point of view, income tax planning and cost in the choice of time when the con
2、firmation of four conventional methods, from the time value of money based on the point of view, Yi Shi deferred income recognized, and second, to confirm in advance the cost deducted; from Bian Ji-based tax considerations in terms of, first, the proceeds go to the lowest marginal tax rate is expect
3、ed to the year, the second is the net cost of the highest marginal tax rate is expected to go to the year. (B) policy factors Tax policy factors, mainly referring to tax breaks and other tax provisions, such as income tax “by the second free 3“ promotion, welfare enterprises and value-added tax bene
4、fits so that taxpayers could take full advantage of tax breaks if the terms of, you can enjoy the tax saving benefits. Thus, well, with full tax incentives themselves, but also a tax planning process. Tax incentives in the choice of tax planning as a breakthrough, people often note that some of the
5、more obvious or explicit incentives, so tax planning program is paying more attention in the dominant use of preferential policies on tax planning for technology choice. However, tax planning is a systematic project, in planning programs, attention, if only the dominant discount program thus obtaine
6、d is not comprehensive. For example, through the choice of depreciation method for income tax planning. Second, the depreciation of fixed assets tax planning (A) Fixed assets depreciation tax shield Fixed assets in the enterprise production and operation activities play an important role, the value
7、of measurement, has traditionally been the original value or historical cost basis, using the period to gradually shift to products, product cost is an important component business part. And the value of fixed assets has been determined to change the elasticity is small, therefore, the taxpayers wan
8、t to increase the value of fixed assets to increase the cost of the product difficult to achieve. The gradual transfer of fixed assets, the value of the products that depreciation of fixed assets on a taxpayer for tax planning the first consideration. Depreciation of fixed assets in production use a
9、s the value of the process of transfer of taxable income in computing the amount deductible, so it has a “tax shield“ or “tax shield“ (Taxation Shield) 4role, because each tax period The size of depreciation will affect the taxable amount of the current period, thus affecting the income tax burden o
10、f enterprises. Give businesses tax depreciation of fixed assets and depreciation method of the option period. The depreciation period, except for special reason to shorten the depreciation period, the general depreciation period of fixed assets are made by the tax law, so taxpayers want to shorten t
11、he depreciation period by the way, to speed up the recovery of fixed costs, costs to businesses forward and backward pre-profits to gain the benefits of deferred tax, in practice there is quite difficult. Then the taxpayer can only focus on those resulting from the different depreciation methods, de
12、preciation brought apportioned Zai number of different costs during production of inconsistent 上 thus help of costs and profits appear different Liyongzheyi difference for tax planning . (B) the choice of depreciation method On the choice of depreciation methods, in fact, that is, the time on the bu
13、siness costs that the technology choice. Although the book from the point of view, in some cases the value of fixed assets, no matter what method of depreciation used to calculate the total amount of depreciation are consistent extraction, so the total amount of depreciation on the cost and impact o
14、f corporate profits in the fixed assets used the same period. However, due to the time value of money factors under the influence, the business will because the choice of different depreciation methods, but by different funds and commitment of time value gain of the different level of tax burden. In
15、 accordance with the provisions of the current system, companies commonly used depreciation methods are straight-line method (including the average years of law and the workload of the Act) and the accelerated depreciation method (including the double-declining balance method and the number of years
16、 of combined method). As the use of different methods to calculate depreciation of the amount of depreciation in the amount of the discrepancy between cost of production sharing to the corresponding period in the cost of fixed assets to differ. Therefore, the calculation of depreciation and extraction necessarily related to the size of production costs, directly affect the profit level each period, the severity of ultimately affect the tax burden. As a result, companies compare different method
