一、固定资产计提折旧的所得税筹划资产的计价和折旧是影响企业应纳税所得额的重要项目。资产的计价不具有弹性,纳税人很难在这方面进行税务筹划,固定资产折旧就成为经营者必须考虑的问题。影响固定资产折旧大小的因素有固定资产原始价值、预计使用年限、预计净残值和固定资产 First, the fixed assets depreciation of income tax planning The valuation and depreciation of assets is an important business impact taxable items. Asset pricing is not flexible, taxpayers are difficult to tax planning in this regard, depreciation of fixed assets has become the operator must consider the issue. The factors affecting the depreciation of fixed assets include the original value of fixed assets, estimated useful lives, estimated net residual values ​​and fixed assets