摘要近些年来中国经济走势日渐低迷，总体形式不容乐观。各大企业面临着日益加剧的挑战，比如发展预期不佳，产业结构更新速度慢，利润降低等。财政部国家税务总局印发了《关于进一步完善固定资产加速折旧企业所得税政策的通知》，在2015年元旦后，对机械业、汽车业、纺织业、轻工业等四大领域重点行业的企业新购进的固定资产采取加快折旧或者缩小折旧年限等措施。此次固定资产加速折旧新规通过鼓励汽车等制造行业来稳定当下经济状态，并且能够更快的调整结构，降低企业的资金断裂风险，促进技术产业创新升级。根据我国经济增长现状，基于加速折旧新政策，本论文从政策调整中探讨对汽车行业的具体影响。77812

毕业论文关键词：固定资产；加速折旧；汽车行业

Discussing the impact of the new regulations on the accelerated depreciation of fixed assets in 2015 to the automotive industry

Abstract In recent years, China's economic downturn is not optimistic。 Major enterprises are facing increasing challenges, such as the poor development of the expected, the slow pace of industrial structure updates, profit reduction and so on。 The Ministry of Finance and the State Administration of Taxation issued "on the further perfect the fixed assets to accelerate the depreciation of enterprise income tax policy notice", After new year's day in 2015, the new purchase of fixed assets in the machinery industry, automobile industry, textile industry, light industry and other key industries in the four major industries to take to accelerate the depreciation or reduce the depreciation period and other measures。 The fixed assets of accelerated depreciation rules by encouraging car manufacturing industry to stabilize the current state of the economy, and faster structural adjustment, reduce the risk of fracture of funds of enterprises, and promote the upgrading of industrial technology innovation。 According to the current situation of China's economic growth, based on the new policy of accelerated depreciation, this paper discusses the specific impact of the automobile industry from the policy adjustment。

Key words: fixed assets; accelerated depreciation; automobiles industry

目录

0 引言 1

1 我国经济及汽车行业发展现状及趋势 1

1。1 我国总体经济现状 1

1。1。1我国经济发展新常态 1

1。1。2经济发展存在的问题 2

1。2我国汽车行业发展现状及前景 3

1。2。1 汽车行业发展现状 3

1。2。2 汽车行业发展趋势及前景 4

2 2015年固定资产加速折旧政策的内容，背景及影响 4

2。1固定资产加速折旧新政策的相关内容 4

2。2固定资产加速折旧新政策的背景 5

2。3固定资产加速折旧新政策的意义 5

2。3。1新政策的积极影响 5

2。3。2 新政策的负面影响以及对策 7

3 加速折旧方法及案例分析 7

3。1 固定资产加速折旧的会计处理 7

3。1。1 固定资产加速折旧的理论依据 8