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.
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
本文就固定资产计提减值准备同税法间的差异进行分析，旨在指导企业如何正确核算所得税。
This paper focuses on the analysis of the discrepancy between the computation of permanent assets devaluation reserve and tax law, aiming at guiding enterprises to compute income tax correctly.
增值税转型过程中，由于对购进固定资产进项税额抵扣政策的不同，必将引起相关财务指标的变化。
During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-' tion , taxes on production and the depreciation of fixed assets.
本文通过对新税制以后我国税制中涉税固定资产的分析，阐明了目前我国对固定资产课税中存在的问题。
By analysing the fixed assets related to the new tax system in our country, this article interpreted problems which exist in the new tax system and put forword the way to deal with these problems.
《固定资产准则》与《企业所得税税前扣除办法》对固定资产减值的处理存在较大差异。
There are many differences in the handing of the fixed assets reducing value between "fixed assets Standard" and "the Deducting Means before Tax of Enterprises Income Tax".
即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。
Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.
即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。
Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.
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