固定资产折旧的纳税筹划

企业固定资产折旧的纳税筹划

摘要······················································1 关键词····················································1

一、固定资产折旧方法······················································1

（一）年限平均法·······························································1

（二）工作量法·······························································1

（三）加速折旧法·······························································1

二、不同情况下固定资产折旧的纳税筹划·····································2

（一）折旧年限及净残值的纳税筹划··············································2

（二）通货膨胀情况下的纳税筹划···············································3

（三）对固定资产修理支出与改良支出进行纳税筹划·································4

（四）针对企业各年收益分布情况进行纳税筹划···································4

三、对固定资产折旧进行纳税筹划的注意事项·································4

（一）税法限定政策对纳税筹划的影响···········································4

（二）税收优惠政策对纳税筹划的影响···········································4 参考文献···································································5

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