2006•Journal of Hunan Industry PolytechnicRequires access

Fixed Assets Depreciation's Effect on the Income Tax of the Enterprise

Yang Ou

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Abstract

Fixed assets depreciation is a process of sharing costs,Calculating fixed assets depreciation reasonably not only can compensate the value of fixed assets effectively,but also can affect the enterprise's income tax and tax burden.

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What this paper is about

Fixed assets depreciation is a process of sharing costs,Calculating fixed assets depreciation reasonably not only can compensate the value of fixed assets effectively,but also can affect the enterprise's income tax and tax burden.

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Available abstract

Fixed assets depreciation is a process of sharing costs,Calculating fixed assets depreciation reasonably not only can compensate the value of fixed assets effectively,but also can affect the enterprise's income tax and tax burden.

Key concepts: Fixed asset, Depreciation (economics), Consumption of fixed capital, Economics, Deferred tax, Monetary economics, Income tax, Microeconomics

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