摘要当前中国的经济向好的趋势发展，但是企业获利的可能性越来越低、雇佣劳动力越加困难以及未来发展形势不明，为了减轻企业税负压力，我国逐渐加大了对固定资产加速折旧的重视。但是，固定资产加速折旧新政仍然存在一些有待改进的地方和面临的问题。86579

本文首先详细而具体地阐明了固定资产加速折旧的含义、种类以及加速折旧新政的内容与意义。随后把固定资产加速折旧新旧政策进行了对比，从不同角度分析了固定资产加速折旧新政的总体影响，并在此基础上分别从固定资产加速折旧的折旧年限、折旧方法以及企业所得税的纳税时间、纳税额角度阐述固定资产加速折旧政策对企业所得税的影响。同时，分析了固定资产加速折旧新政下产生的所得税及所得税会计之间的差异。最后，就新政执行中存在的问题提出解决对策。

毕业论文关键词：固定资产；加速折旧；企业所得税；影响；对策

Accelerated Depreciation of Fixed Assets Policy on Corporate Income Tax

Abstract At present, the trend of China’s economy is basically good, but the possibility for enterprises to earn profit becomes increasingly difficult, it becomes more difficult to labor employment and the future development situation is unknown, China has attached more importance to the accelerating depreciation of fixed assets to reduce the corporate tax pressure。 But the Deal still has a lot of problems to solve。 

The paper first illustrates the meaning and categories of accelerating depreciation of fixed assets, as well as the content and significance of the new depreciation deal in detail。 Subsequently, the paper compares the new depreciation deal with the old, and it analyzes the overall impact of the new depreciation policy from different aspects。 Then on the basis of which, it clarifies the influence of accelerating depreciation of fixed assets policy on enterprise income tax respectively from different angles, which are depreciation life and time of fixed assets and tax time and amount of enterprise income tax。 At the same time, it analyzes the differences between income tax and income tax accounting under the background of the new accelerating depreciation policy of fixed assets。 Finally, the paper puts forward strategies on problems that exist in the new policy。 

Keywords: fixed assets；accelerated depreciation；corporate income tax；influence；strategies

目   录

0 引言 1

1固定资产加速折旧相关问题概述 1

1。1固定资产加速折旧的含义 1

1。2固定资产加速折旧的种类 1

1。2。1缩短折旧年限法 1

1。2。2双倍余额递减法 2

1。2。3年数总和法 2

2固定资产加速折旧新政的内容与意义 2

2。1固定资产加速折旧新政的内容 2

2。1。1明确列举了行业的折旧方法 2

2。1。2加大了固定资产折旧的力度 2

2。1。3提高了固定资产全额扣除的起点 2

2。2完善固定资产加速折旧政策的意义 4

2。2。1加速折旧政策有利于改造升级传统行业 4

2。2。2加速折旧新规有利于更新换代现有设备 4