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税务管理是现代企业财务管理的重要内容,合理、合法地降低税负不仅能够减少企业的财务成本支出,还能够有效地提升企业的市场价值和竞争力。固定资产在企业的财务资产中占有较大的份额,而针对固定资产不同的折旧计算也会出现不同的数据结果,相应的其纳税金额也会有所差异。因此,合理选择固定资产折旧方法是企业降低税负、实现产业价值最大化的重要方式。本文将分析企业主要的固定资产折旧计算方式,探讨在固定资产折旧选择上企业不同的纳税筹划,以期能帮助企业正确、合理地选择资产折旧方式,降低税负,提高利润。
Tax management is an important part of modern enterprise financial management. To reduce the tax burden reasonably and legally can not only reduce the financial cost of the enterprise, but also effectively enhance the market value and competitiveness of the enterprise. Fixed assets account for a large share of the financial assets of enterprises, and different data results will also appear for the calculation of depreciation for different fixed assets, correspondingly, the tax amount will also vary. Therefore, a reasonable choice of depreciation of fixed assets is an important way for enterprises to reduce their tax burden and maximize their industrial value. This article will analyze the calculation method of depreciation of fixed assets of enterprises, discuss different tax planning of enterprises on the choice of depreciation of fixed assets in order to help enterprises choose the depreciation method of assets properly and rationally, reduce tax burden and increase profits.