| 从税收优惠措施看我国采用加速折旧法的可行性 |
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| 引用本文： | 张珊.从税收优惠措施看我国采用加速折旧法的可行性[J].暨南学报,2000(4). |
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| 作者姓名： | 张珊 |
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| 作者单位： | 暨南大学会计系!广东广州510632 |
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| 摘 要： | 本文从税收优惠措施和会计折旧方法两方面结合考虑 ,探讨采用加速折旧法的可行性 ,这无论是对税收政策的制定还是对会计折旧法的选择都是一种启发
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| 关 键 词： | 加速折旧 税收优惠 外商投资 |
From the Measures of Tax Incentive to Consider the Possibility of Adopting Accelerated Depreciation Method in Our Country |
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| Zhang Shan.From the Measures of Tax Incentive to Consider the Possibility of Adopting Accelerated Depreciation Method in Our Country[J].Journal of Jinan University,2000(4). |
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| Authors: | Zhang Shan |
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| Abstract: | Considering from the two aspects on tax incentive method and accounting depreciation method, this paper has discussed the possibility of adopting accelerated depreciation method in our country. This is an enlightenment in both the formulation of tax policy and the choice of accounting depreciation method. |
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| Keywords: | accelerated depreciation tax incentive foreign merchants investment |
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