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固定资产加速折旧政策对企业财务的影响--基于《关于完善固定资产加速折旧企业所得税政策的通知》
고정자산가속절구정책대기업재무적영향--기우《관우완선고정자산가속절구기업소득세정책적통지》
The Influence of the Policy of Accelerated Depreciation of Fixed Assets on Enterprise Finance---Based on<the Notice on Perfecting the Enterprise Income Tax Policy of Accelerated Depreciation of Fixed Assets>

万方数据

山西科技山西科技 산서과기
SHANXI KEJI
2015年 2期 24-26 ,共3页

李瑞卿李瑞卿

리서경

企业财务%所得税政策%固定资产加速折旧企業財務%所得稅政策%固定資產加速摺舊
기업재무%소득세정책%고정자산가속절구
enterprise finance%income tax policy%accelerated depreciation of fixed assets

通过对固定资产投资、股东权益收益率、实际税负和净现金流量等方面的分析，阐明了国家有关固定资产加速折旧的政策对企业财务的影响，并提出相关建议。
통과대고정자산투자、고동권익수익솔、실제세부화정현금류량등방면적분석，천명료국가유관고정자산가속절구적정책대기업재무적영향，병제출상관건의。
ABSTRACT:From the aspects of the fixed asset investment, return on equity, actual tax burden, and net cash flow, etc., this paper expounds the influence of relevant state policy of accelerated depreciation of fixed assets on enterprise finance , and puts forward some corresponding suggestions.