It is important meaning for accelerating depreciation policy to carry on tax law depreciation policy.
2
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciation policy for leased assets consistent with that for depreciable assets which are owned by the lessee.
3
最后,通过固定资产折旧方法选择的案例,分析了如何利用会计政策选择进行企业所得税筹划。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.