摘要
固定资产具有价值较大、使用年限长、投资风险大等特点,在企业经营发展中占有举足轻重的地位。本文以会计核算及税法为基础,分别从固定资产的购置阶段、使用阶段、后续支出及处理阶段进行了纳税筹划的具体探讨,旨在合理降低企业税负,增加收益。
Fixed assets has the characteristics of high value, long service life, high investment risk, occupies a very important position in enterprise development. On the basis of accounting and tax law, this article carries on a concrete discussion of tax planning fi：om the fixed assets purchase stage, using stage, the subsequent expenditure and processing stage, aiming to reduce the tax burden of enterorises and increase revenue.
出处
《邢台职业技术学院学报》
2013年第4期75-76,共2页
Journal of Xingtai Polytechnic College
关键词
固定资产
纳税筹划
折旧
fixed assets
tax planning
depreciation
