【#第一文档网# 导语】以下是®第一文档网的小编为您整理的《固定资产折旧的税收筹划再认识》，欢迎阅读！
固定资产折旧的税收筹划和认识 税收筹划的基本方法 税收筹划是指纳税人在现行税制的条件下，在应税事实发生前，通过充分利用税收法规所提供的包括减免税在内的一切优惠政策，合理安排自己的投资、融资及经营管理、企业清算等环节的经营管理活动，在合法的前提下来达到实现税后利益最大化目标的涉税行为。因此，税收筹划的目标是使税后利润最大化。一项有效的税收筹划可以减少筹划期间的税额。 税收筹划方案之所以能够带来税收负担的减少，其内容不外乎包含两个方面：一是技术面的因素，即从理财理论出发，对应税所得和费用扣除进行时机选择，从而获得货币的时间价值；二是政策面的因素，即利用税收优惠政策如税收的减免政策，从而减轻税收负担 Depreciation Understanding Tax Planning First, the basic method of tax planning Tax planning is that taxpayers in the current tax system under the conditions before the occurrence of the taxable fact, by using tax laws and regulations by the togging Chong fen the Backup tax relief included in all the preferential policies, to rationalize the investment, financing and business management, business liquidation of part of the operation and management activities in the legal premise down to achieve maximum tax benefits of tax-related behavior goals. Therefore, tax planning objective is to maximize after-tax profit. An effective tax planning can reduce the amount of tax planning period. Tax planning program has been able to bring the tax burden of the reduction in the contents of no more than Bashan two aspects: technical Mien of factors, I from the financial Lilac chufa, pairs of taxable Souder and Feeing couch Jinxing she jig choice Conger hue de currency of time value; second policy area factors, namely the use of tax incentives such as tax credits, which reduce the tax burden. 二、固定资产折旧的税收筹划 （一）固定资产折旧的税盾效应 固定资产在企业进行生产经营活动的中发挥着重要的作用，其价值计量，传统上都是以历史成本或原始价值为基础，在使用期间逐步转移到产品中去，是企业产品成本的重要组成部分。而且固定资产价值的一经确定，改变的弹性很小，因此，纳税人想通过加大固定资产价值来增加产品成本就很难实现。而固定资产逐步转移到产品中的价值即折旧，就成为纳税人进行固定资产税收筹划首先考虑的问题。 折旧作为固定资产在生产使用过程中的价值转移，可以在计算应纳税所得额时予以扣除，因此它有着“税收挡板”或“税盾”（Taxation Shield）的作用，因为每个纳税期的折旧额的大小，会影响企业当期的应纳税额，从而影响企业的所得税税负。 税法赋予企业固定资产折旧方法和折旧年限的选择权。对于折旧年限，除因特殊原因需要缩短折旧年限的，一般固定资产折旧年限税法都作了明确的规定，因此纳税人希望通过缩短折旧年限的方式，来加快固定资产成本的回收，使企业成本费用前移，前期利润后移，从而获得延期纳税的好处，在实际操作中就有相当的难度。那么纳税人就只能着眼于由于折旧方法的不同，而带来的折旧额分摊在不同生产期间的成本数量上的不一致，进而使各期的成本和利润出现差异，利用这一差异进行税收筹划。 (A) Fixed assets depreciation tax shield Fixed assets in the enterprise production and operation activities play an important role, the value of measurement, has traditionally been the original value or historical cost basis, using the period to gradually shift to products, product cost is an important component business part. And the value of fixed assets has been determined to change the elasticity is small, therefore, the taxpayers want to increase the value of fixed assets to increase the cost of the product difficult to achieve. The gradual transfer of fixed assets, the value of the products that depreciation of fixed assets on a taxpayer for tax planning the first consideration. Depreciation of fixed assets in production use as the value of the process of transfer of taxable income in computing the amount deductible, so it has a "tax shield" or "tax shield" (Taxation Shield) role, because each tax period The size of depreciation will affect the taxable amount of the current period thus affecting the income tax burden of enterprises. Give businesses tax depreciation of fixed assets and depreciation method of the option period. The depreciation period, except for special reason to shorten the depreciation period, the general depreciation period of fixed assets are made by the tax law, so taxpayers want to shorten the depreciation period by the way, to speed up the recovery of fixed costs, costs to businesses forward and backward pre-profits to gain the benefits of deferred tax, in practice there is quite difficult. Then the taxpayer can only focus on those resulting from the different depreciation methods, depreciation brought apportioned Zap number of different costs during production of inconsistent 上 thus help of costs and profits appear different Limon she yet difference for tax planning . 从表面上看，加速折旧法会使企业在减免税期间的利润费用化，不能充分享受减免税的优惠。但实际上，由于企业在生产经营初期的利润通常都比较小甚至出现亏损，采用加速折旧法计算分摊到每期成本中的折旧额，就加大了企业经营前期的成本费用，使企业前期的亏损加大，这样再利用所得税亏损弥补的政策，通过经营后期的正常利润补亏，从而延缓企业实现应纳税所得额，这样一来可以使企业在经营前期通过折旧获得更多的资金流入，为企业营造一个较为宽松的财务环境，二来通过补亏，使企业的实际减免税优惠期间延后，在相同的经营期内，企业利润按照正常税率征税的时间延后并缩短，相当于增加了企业享受的优惠时期，三是在一个生产经营周期中，在经营中期往往是企业产品的成熟期，此时企业实现的利润也最大，通过加速折旧延缓减免优惠，就可以使更多的利润享受到优惠政策，从而达到节税的目的。 所以，在进行税收筹划时，当企业适用的税率前后有差别时，具体采用什么样的筹划技术，需要进行具体的计算，同时在税收优惠政策利用上，不能只看到显性的优惠政策，还必须综合考虑隐性的优惠政策，这样得出的筹划方案才不会失之偏颇 On the surface, accelerated depreciation tax relief companies will profit expense during the period, can not fully enjoy the preferential tax reduction and exemption. But in practice, the initial production and operation enterprises are usually small profits or even losses, accelerated depreciation method to calculate the cost of each share to the amount of depreciation on the increased cost of business early, so that the early business losses increase, so re-use tax policy to make up for losses through the normal operating profit Baku late, thus delaying the realization of taxable income business, so to enable early adoption of corporate depreciation in the business for more capital inflows, as enterprise to create a more relaxed financial environment, and secondly by Baku, so that their actual tax reduction or exemption during the delay, in the same operating period, in accordance with normal corporate profits tax rate and shorten the time delay, equivalent to an increase enterprises enjoy the preferential period, the third operation in a production cycle, often in mid-enterprise product management maturity, then the profits of enterprises the largest delay reductions through accelerated depreciation, you can make more profit enjoy preferential policies to achieve the tax saving purposes. Therefore, making tax planning, when the company tax rate applicable to the differences before and after, what kind of planning specific use of technology, the need for specific terms, while the use of tax incentives, the incentives can not only see the dominant, must also be taken into account implicit incentives, it will not come to the planning program biased 本文来源：https://www.dywdw.cn/c5bfc517fc4ffe473368abd8.html
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2022-05-04
