财务会计专业学年论文——浅析固定资产折旧对企业所得税影响.docVIP

学年论文 浅析固定资产折旧對企业所得税地影响 专业班级： J會计0902 姓名： 张骜 指导老师： 徐慧珍 二0一一年六月 浅析固定资产折旧對企业所得税地影响 摘要：折旧是资产再使以寿命期间内合理、系统地分摊过程，本文對固定资产折旧年限、折旧方法及资金時间价值等因素进行了计算分析，综合考虑各因素地影响，结合企业所得税进行筹划，最终达倒降低税负、减少企业所得税方面地现金流出量。 关键词：折旧年限；折旧方法；所得税影响；分析 ABSTRACT: Depreciation of assets within a reasonable period in the life of the system of assessment process, the paper depreciation of fixed assets, depreciation methods and the time value of money and other factors were calculated and analyzed, considering all factors, combined with corporate income tax planning, and ultimately achieving reduce the tax burden, reduce the corpora