加速折旧税收政策对制造业固定资产投资影响的研究.pdfVIP

加速折旧税收政策对制造业固定资产投资影响的研究 摘 要：在2014年期间，根据财政部与国家税务管理局发布的相关政策数据可知，轻工、纺织、机械、 汽车这4个领域重点行业将于2015年实现优惠政策的扩大。对于这项税收优惠政策的实施其主要目的 也是为了通过鼓励企业加速发展从而引进现代化的生产技术设备,以及鼓励采用具有革新性的生产设 备技术，提高我国人民创业活动的积极性，并增加对制造业的投资，同时通过增加对我国传统制造业 的投资并扩大到海外投资，让企业积极购买新设备的意愿和能力有所增加，能及时的有效加快淘汰落 后的产能并同时有效加快我国制造业和设备行业汰旧换新的项目推进工作速度,将来都会更好的有助 于逐步创新重振我国传统制造业,既有利于当前,也会更有利于长期。 关键词：加速折旧税收政策;制造业;固定资产投资 Research on the influence of accelerated depreciation tax policy on fixed assets investment in manufacturing industry Abstract:According to the relevant policy data of the notice on improving the corporate income tax policy for accelerated depreciation of fixed assets issued by the Ministry of Finance and the State Administration of Taxation in 2014, In 2015, The main purpose of this preferential tax policy is to introduce modern production technology and equipment by encouraging enterprises to accelerate their development, And encourage the use of innovative production equipment and technology, improve the enthusiasm of Chinese peoples entrepreneurial activities, and increase the investment in manufacturing industry. At the same time, by increasing the investment in traditional manufacturing industry and expanding to overseas investment, enterprises will increase their willingness and ability to actively purchase new equipment, which can effectively and timely speed up the elimination of backward production capacity and effectively accelerate Chinas development at the same time In the future, the speed of promoting the old and new projects in the manufacturing industry and equipment industry will be better conducive to the gradual innovation and revitalization of Chinas traditional manufacturing industry, which is conducive to both the current and the 1 long-term. Key words: Accelerated depreciation tax policy; manufacturing