会计英文文献084：固定资产折旧的税收筹划再认识.doc

1、外文翻译：固定资产折旧的税收筹划再认识原文来源：Journal of Jinan University(Philosophy & Social Science Edition)更多原创经管论文及英文文献与翻译请访问：忽略此处:/经管论文.com/ ,并提供定制服务译文正文：一、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

2、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。（一）技术方法从理财角度来看，税收筹划在选择所得和费用的确认时机时有四种常规的方法，从基于货币时间价值的角度来看，一是推迟确认所得，二是提前确认费用扣除；从基于边际税率的考虑来讲，一是将所得转至预计边际税率最低的年度，二是将费用扣除转至预计边际税率最高的年度。（二）政策因素税收政策因素，主要指税收的减免税等条款，比如所得税的“减二免三”优惠、福利企业的

3、增值税优惠等等，纳税人如果能充分利用税收优惠条款，就可享受节税效益。因此，用好、用足税收优惠政策本身，也是一个税收筹划的过程。在选择税收优惠作为税收筹划的突破口时，人们往往注意到的是一些比较明显的或显性的优惠措施，因此税收筹划方案也比较注重在显性税收优惠政策的利用上进行筹划技术的选择。但是，税收筹划是一个系统工程，在规划方案时如果只注意显性优惠，由此而得到的方案是不全面。比如，通过折旧方法的选择进行所得税筹划。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，

4、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

5、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。（二）折旧方法的选择对折旧方法的选择，实际上也就是对企业费用确认时间的技术选择问题。虽然，从账面上看，在固定资产价值一定的情况下，无论企业采用何种折旧方法，计算提取的折旧总额都是一致的，因此折旧总额对成本和企业利润的影响，在整个固定资产使用期间是相同。但是，由于资金受时间价值因素的影响，企业就会因为选择

6、的折旧方法不同，而获得不同的资金时间价值收益和承担不同的税负水平。按现行制度规定，企业常用的折旧方法有直线法（包括平均年限法和工作量法）和加速折旧法（包括双倍余额递减法和年数总和法）。由于运用不同的折旧方法计算出的各期折旧额在量上不一致，分摊到对应期间生产成本中去的固定资产成本会存在差异。因此，折旧的计算和提取必然关系到各期生产成本的大小，直接影响企业的各期利润水平，最终影响企业的税负轻重。这样一来，企业在比较各种不同的折旧方法所带来的税收收益时，就需要采用动态的方法来分析，先将企业在折旧年限内计算提取的折旧按当时资本市场的利率进行贴现后，计算出各种折旧方法下在规定折旧年限内计算提取的折旧费用

7、的现值总和及税收抵税额现值总和，再比较各种折旧方法下的折旧现值总和及税收抵税额现值总和，在不违背税法的前提下，选择能给企业带来最大税收抵税现值的折旧方法来计提固定资产折旧。此外，边际税率的变化，也会对成本费用及利润的确定带来影响。所以，对于享受所得税优惠的企业而言，在进行固定资产折旧方法的选择时，不只要考虑折旧方法不同所带来的资金时间价值的影响，同时还要考虑优惠期间及期满后的所得税税率变化所带来的所得税税负影响。一般认为，选择加速折旧法可以使企业获得延期纳税的好处，相当于企业在初始年份内获得了一笔无息贷款，而且加速折旧法的这种抵税作用在通货膨胀环境下的作用更加显著。因为，按现行制度规定，我国对

8、企业拥有的资产实行以历史成本记账原则。这样，如果存在通货膨胀，则企业按历史成本收回的实际购买力已大大贬值，无法按现行的市价进行固定资产简单再生产的重置。在这种情况下，如果企业采用加速折旧的方法，既可以便企业加快投资的回收速度，并在抑制未来的不确定性风险的同时，持补偿的折旧基金投入企业再增值过程，以创造更多的财富；又可以使企业的折旧速度加快，有利于前期的折旧成本获得更多的税收挡避额，从而取得延迟纳税的效应，为企业增加投资效益（延续纳税额与延缓期间企业投资收益率的乘积）。但是，对于加速折旧法的使用，普遍的税收筹划观点认为，如果企业享受所得税优惠，特别是在享受所得税的“免二减三”优惠时，就不宜采用加

9、速折旧法。其理由是：采用加速折旧法，会使企业在营利前期享受所得税减免时，固定资产折旧速度快，使企业可作为利润的部分作为了费用，而没能使这部分利润享受减免税的优惠，加重了所得税税负。并且，该筹划思路对折旧的抵税额折现总值进行比较分析，也由于在优惠期内没有加速折旧额没有完全享受高边际税率的抵税效益，从而使得整个经营期间，加速折旧法的抵税额现值低于直线法的抵税额现值，从而得出加速折旧法不适于享受所得税减免优惠企业的结论。实际上，这个筹划方案就不是一个全面的筹划方案，它没有全面考虑所得税的优惠政策，特别是一个隐性的优惠政策：弥补亏损的政策规定。（三）享受所得税减免优惠政策时，企业折旧方法选择实例分析现

10、行的企业所得税暂行条例和外商投资企业和外国企业所得税法规定：纳税人发生年度亏损的，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但是延续弥补期最长不得超过五年。考虑此项政策规定，结合从企业的开始盈利年度起享受所得税“免二减三”优惠的政策，此时，企业固定资产折旧方法选择加速折旧法，会大大优于直线法的。 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

11、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

12、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。Depreciation Understanding Tax PlanningFirst, 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 Tigong Chongfen the

13、Baokuo 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, t

14、ax 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 Baohan two aspects: technical Mian of factors, Ji from the financ

15、ial Lilunchufa, pairs of taxable Suode and Feiyongkouchu Jinxingshiji choice Congerhuode currency of time value; second policy area factors, namely the use of tax incentives such as tax credits, which reduce the tax burden. (A) of the technical methods From the financial point of view, income tax pl

16、anning and cost in the choice of time when the confirmation of four conventional methods, from the time value of money based on the point of view, Yi Shi deferred income recognized, and second, to confirm in advance the cost deducted; from Bian Ji-based tax considerations in terms of, first, the pro

17、ceeds go to the lowest marginal tax rate is expected to the year, the second is the net cost of the highest marginal tax rate is expected to go to the year. (B) policy factors Tax policy factors, mainly referring to tax breaks and other tax provisions, such as income tax by the second free 3 promoti

18、on, welfare enterprises and value-added tax benefits so that taxpayers could take full advantage of tax breaks if the terms of, you can enjoy the tax saving benefits. Thus, well, with full tax incentives themselves, but also a tax planning process. Tax incentives in the choice of tax planning as a b

19、reakthrough, people often note that some of the more obvious or explicit incentives, so tax planning program is paying more attention in the dominant use of preferential policies on tax planning for technology choice. However, tax planning is a systematic project, in planning programs, attention, if

20、 only the dominant discount program thus obtained is not comprehensive. For example, through the choice of depreciation method for income tax planning. Second, the depreciation of fixed assets tax planning (A) Fixed assets depreciation tax shield Fixed assets in the enterprise production and operati

21、on 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 e

22、lasticity 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.

23、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 per

24、iod, 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

25、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

26、from the different depreciation methods, depreciation brought apportioned Zai number of different costs during production of inconsistent 上 thus help of costs and profits appear different Liyongzheyi difference for tax planning . (B) the choice of depreciation method On the choice of depreciation me

27、thods, in fact, that is, the time on the business costs that the technology choice. Although the book from the point of view, in some cases the value of fixed assets, no matter what method of depreciation used to calculate the total amount of depreciation are consistent extraction, so the total amou

28、nt of depreciation on the cost and impact of corporate profits in the fixed assets used the same period. However, due to the time value of money factors under the influence, the business will because the choice of different depreciation methods, but by different funds and commitment of time value ga

29、in of the different level of tax burden. In accordance with the provisions of the current system, companies commonly used depreciation methods are straight-line method (including the average years of law and the workload of the Act) and the accelerated depreciation method (including the double-decli

30、ning balance method and the number of years of combined method). As the use of different methods to calculate depreciation of the amount of depreciation in the amount of the discrepancy between cost of production sharing to the corresponding period in the cost of fixed assets to differ. Therefore, t

31、he calculation of depreciation and extraction necessarily related to the size of production costs, directly affect the profit level each period, the severity of ultimately affect the tax burden. As a result, companies compare different methods of depreciation tax benefits arising from the time, we n

32、eed dynamic approach to the analysis, first enterprises in the depreciation life of the depreciation accrued by the capital market at prevailing interest rates after the discount , calculated under the provisions of various depreciation methods depreciation life of depreciation charges accrued by th

33、e present value of the sum and the sum of the present value of revenue tax credit, under the depreciation method and then compare the present value of depreciation tax credit is the sum and the sum of tax revenue, Without prejudice to the premise of tax law, choose to give businesses the greatest pr

34、esent value of depreciation tax deductible way to provision for depreciation of fixed assets. In addition, changes in marginal tax rates, would also determine the cost and profit impact. So, enjoy preferential enterprise income tax purposes, depreciation of fixed assets during the choice of methods,

35、 do not just consider the depreciation method brought about by the different impact of time value of money, but also to consider during and after the expiry of preferential income tax rate changes in income tax burden brought about by the impact. Is generally believed that accelerated depreciation m

36、ethod may choose to give enterprises the benefits of deferred tax, the equivalent of business within the initial year of a sum of interest-free loans and accelerated depreciation tax credit effect of this role in the inflation environment is more significantly. Because, according to the provisions o

37、f the current system, China implemented the enterprise-owned assets to historical cost accounting principles. Thus, if there is inflation, an enterprise under the historical cost recovery of the real purchasing power has been greatly devalued by the current market price can not be a simple reproduct

38、ion of the replacement of fixed assets. In this case, if the enterprise Caiyong accelerated depreciation method, can Yipian enterprises to speed up the Huishousuduo Touzi, and inhibition of uncertainty about the future risks while compensation for the depreciation funds Touru holding company Zai val

39、ue-added process to create a more more wealth; it can enable enterprises to speed up the depreciation rate is conducive to the early depreciation costs more the amount of the tax shield, to obtain the effect of deferred tax for the enterprises to increase investment efficiency (the amount and delay

40、the renewal of tax revenue during the business investment rate of product). However, the use of accelerated depreciation method, the general tax planning point of view, if the enterprises receive income tax benefits, especially in the enjoyment of the income tax to avoid the second by three concessi

41、ons, accelerated depreciation on unsuitable. The reasons are: accelerated depreciation, companies will enjoy income tax relief must profit pre-depreciation of fixed assets faster, so that enterprises can be used as part of the profit as a cost, but did not make this part of the profits to enjoy the

42、preferential tax reduction and exemption, increase the income tax burden. Also, the planning ideas of the discounted value of depreciation tax credit comparative analysis, but also because there is no accelerated depreciation in the amount during the promotion period is not fully enjoy the benefits

43、of high marginal tax rates of tax credit, which makes the whole operation period, the accelerated depreciation method of arrival tax is lower than the straight-line method of the present value of tax credits, accelerated depreciation method is not suitable to come to enjoy a preferential corporate i

44、ncome tax relief for the conclusion. In fact, the planning program is not a comprehensive planning program, it does not take full account of income tax preferential policies, especially a covert policies: policies and regulations make up the losses. (C) enjoy preferential policies on tax reduction,

45、business case analysis Depreciation Methods The current Enterprise Income Tax and foreign-invested enterprises and foreign enterprise income tax law provides that: the taxpayer in the year in losses, you can use the income to make up for the next tax year; the next tax years income is insufficient,

46、you can gradually continue to make up, but continue to make up for a maximum period of five years. Consider this policy, combined with the start of earnings from the enterprise income tax from the year to enjoy free two by three preferential policies, this time, enterprises accelerated depreciation

47、of fixed assets depreciation method chosen method will be much better than the straight-line method. 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 pro

48、duction 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 losse

49、s through the normal operating profit Bukui 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 Bukui, so that their actual tax reduction or exemption during the delay, in the same opera