基于固定资产折旧方法的纳税筹划

固定资产折旧方法的选择直接影响企业每年计提的折旧金额，关系到企业所得税税前扣除金额和应税所得额的计算，即影响到企业应纳所得税的多少。企业在计提固定资产折旧时，应依法进行合理的比较分析，根据具体情况进行税收筹划，从中选择一种有效的方法，尽可能地取得“节税”的税收利益。

Tax Planning Based on the Depreciation Methods of the Fixed Assets

The method of depreciation of the fixed assets determines the annual depreciation amount of a company. And it is closely related to the calculation of deductible amount before tax and the tax, i.e. how much tax is a company beating. A reasonable comparison and analysis should be made when a company calculates the depreciation of fixed assets. Only by the proper tax planning based on specific cases, can an effective method be reached to make the most earnings out of ＇tax saving＇.