固定資產(chǎn)折舊的稅收籌劃外文文獻(xiàn)翻譯

固定資產(chǎn)折舊的稅收籌劃外文文獻(xiàn)翻譯(含：英文原文及中文譯文)文獻(xiàn)出處：GutanTed.Taxplanningfordepreciationoffixedassets[J].2014.[J]JournaloftheAtmosphericSciences,2015,6(8):21-30.英文原文TaxplanningfordepreciationoffixedassetsGutanTed1ThebasicmethodoftaxplanningTaxplanningreferstotaxpayers’rationalizationoftheirowninvestment,financing,andmanagementandmanagementofenterprisesbymakingfulluseofallpreferentialpoliciesincludingtaxreductionandexemptionprovidedbytaxlawsandregulationsbeforetheoccurrenceoftaxablefactsunderthecurrenttaxationsystem.Themanagementandmanagementactivitiesintheliquidationandotheraspects,underthepremiseoflegality,achievetax-relatedbehaviorsthatachievethegoalofmaximizingtheafter-taxprofits.Therefore,thegoaloftaxplanningistomaximizetheprofitaftertax.Aneffectivetaxplanningcanreducethetaxamountduringtheplanningperiod.Atpresent,taxplanninghasrisenandhasbeenusedtoacertainextentinsomeindustriesandfields.However,fromtheperspectiveofpractice,therearestillmanydisputesandmisunderstandingsintaxplanning,whichleadstothefailureoftaxplanningtoachievetheexpectedresults.Thisalsomakestaxplanning.Businessisdifficulttoexpand.Thetaxplanningprogramcanbringaboutareductioninthetaxburden.Thecontentofthetaxplanningprogramisnothingmorethantwoaspects:First,technicalfactors,thatis,startingfromthetheoryoffinancialmanagement,choosingthetimingofdeductionoftaxrevenueandexpensesinordertoobtaincurrencyThetimevalue;Second,thepolicysidefactors,thatis,theuseoftaxincentivessuchastaxreliefpolicies,therebyreducingthetaxburden.Taxplanningisdifferentfromtaxevasionandtaxevasion,anditisalsodistinguishedfromtaxavoidance.Taxplanningreferstotaxpayers'designoftax-relatedmattersconcerningtheproductionandoperationofenterprisesinordertomaximizetheirvaluewithoutviolatingnationallawsandregulations.Afinancialmanagementactivity.Taxplanningiseasytodistinguishfromtaxevasionandtaxevasion,butitisofteneasytoconfusetaxplanningwithtaxavoidance.Underthemodernenterprisefinancialmanagementsystem,taxplanningisusedasaneffectivefinancialmanagementmethod,whichsavescostsforthecompanyandimprovestheoverallefficiencyofthecompany.However,atpresent,theuseoftaxplanningisnotmature,therearemanymisunderstandingsandloopholes,includingmisconceptionsabouttheconceptandpurposeoftaxplanning,andmisunderstandingsoftaxplanningmethods.Thispapercorrectscommonmisunderstandingsofcorporatetaxplanning,andAccordingtotheactualsituationofthecompany,itproposesspecificmethodsfortaxplanning.1.1TechnicalMethodsFromtheperspectiveoffinancialmanagement,therearefourconventionalmethodsfortaxplanningwhenchoosingincomeandexpenserecognitiontiming.Fromtheperspectiveoftimevaluebasedoncurrency,oneistopostponetheconfirmation,andtheotheristoconfirmthedeductioninadvance;thebasisisbasedonmargins.Intermsoftaxrates,thefirstistotransfertheincometotheyearwheretheestimatedmarginaltaxrateisthelowest,andthesecondistotransferthedeductiontotheyearwheretheestimatedmarginaltaxrateisthehighest.1.2PolicyFactorsTaxpolicyfactors,mainlyreferringtotaxdeductionsandexemptionsandotherterms,suchasincometaxreductions,exemptions,andpreferentialtaxationforVATcompanies,taxpayerscanenjoytax-savingbenefitsiftheycanmakefulluseoftaxincentives.Therefore,theuseofgoodandfulltaxincentivesisalsoataxplanningprocess.Whenchoosingtaxincentivesasabreakthroughintaxplanning,peopleoftennoticesomeobviousorexplicitpreferentialmeasures.Therefore,thetaxplanningprogramalsopaysmoreattentiontotheselectionofplanningtechniquesfortheuseofexplicittaxincentives.However,taxplanningisasystematicproject.Ifyouonlypayattentiontoexplicitpreferenceswhenplanningyourplan,theresultingplanisincomplete.Forexample,incometaxplanningismadethroughthechoiceofdepreciationmethod.2Taxplanningfordepreciationoffixedassets2.1ThetaxshieldeffectofdepreciationoffixedassetsFixedassetsplayanimportantroleintheenterprise'sproductionandbusinessactivities.Itsvaluemeasurementistraditionallybasedonhistoricalcostororiginalvalue.Itgraduallyshiftstotheproductduringuse,andisanimportantcomponentofproductcost.section.Moreover,oncethevalueoffixedassetsisdetermined,theflexibilityofchangeissmall.Therefore,itisdifficultfortaxpayerstoincreaseproductcostsbyincreasingthevalueoffixedassets.Thevalueoffixedassetsgraduallytransferredtotheproductisthedepreciation,whichbecomesthefirstconsiderationofthetaxpayerinthetaxplanningoffixedassets.Depreciationasavaluetransferoffixedassetsduringproductionusecanbedeductedwhencalculatingthetaxableincome,soithastheroleof“taxationbaffle”or“TaxationShield”becauseeachtaxperiodTheamountofdepreciationwillaffecttheamountoftaxpayableinthecurrentperiod,whichwillaffecttheincometaxofthecompany.Thetaxlawgivesenterprisestheoptionofdepreciationoffixedassetsandthedepreciationperiod.Forthedepreciationperiod,exceptfortheneedtoshortenthedepreciationperiodforspecialreasons,thegeneralfixedassetdepreciationtaxmethodhasmadeexplicitprovisions,sotaxpayershopetoacceleratetherecoveryoffixedassetcostsbyshorteningthedepreciationperiod,sothatthecostoftheenterprisecostsMovingforward,theprofitsinthepreviousperiodareshiftedbackwards,soastoobtainthebenefitsofdeferredtaxpayment,itisquitedifficultinpracticaloperation.Taxpayerscanonlyfocusontheinconsistencyintheamountofdepreciationduetothedifferenceindepreciationmethodsandtheamountofcostsindifferentproductionperiods,whichinturnmakesthecostsandprofitsofeachperioddifferent,andusethisdifferencefortaxplanning..2.2ThechoiceofdepreciationmethodThechoiceofthedepreciationmethodisactuallyaquestionofthetechnicalchoiceofthetimingofthecompany'sexpenseconfirmation.Although,viewedfromthebook,inthecaseofafixedvalueoffixedassets,regardlessofthedepreciationmethodusedbythecompany,thetotalamountofdepreciationcalculatedisconsistent,sotheimpactoftotaldepreciationoncostsandcorporateprofitsisusedthroughoutthefixedassets.Theperiodisthesame.However,becausefundsareaffectedbythetimevaluefactor,companieswillreceivedifferenttimevalueincomeandassumedifferentlevelsoftaxburdenbecauseofdifferentmethodsofdepreciation.Correctlycalculatingandextractingdepreciationnotonlyhelpstocalculateproductcosts,butalsoensuresthesourceoffundsfortheproductionoffixedassets.Therearemanywaystodepreciatefixedassets,andcompaniescanreasonablychoosedepreciationmethodsbasedontheirowncircumstances.Forexample,profitablecompaniescanchoosetodoublethebalancereductionmethod,thetotalnumberofyearsoflegalmethodstosavetaxes.Companiesthatsufferlossesandenjoypreferentialtreatmentcanchoosetousestraightlinemethods,workloadmethods,etc.tosavemoney.Atpresent,manyplanningexpertsregardreducingthetaxburdenasthepurposeoftaxplanning.Thisisnotthecase.Taxplanningisakindoffinancialmanagementactivity.Thegoalistomaximizethevalueofthecompany.Decreasingthetaxburdenisoneaspectofthetaxplanninggoal.Itisnottheultimategoaloftaxplanning.Moreover,underspecialcircumstances,thetaxburdenisreduced.Cannothelptoachievethemaximumvalueofthecompany,sointhiscase,itwillchooseahighertaxburdenonthetaxprogram.Therefore,thegoaloftaxplanningistounderstandthattheminimizationoftaxburdenisnarrow.Itshouldbenotedthattheprincipleoflegitimacyoftaxplanningisfacedwithgreatrisks.Whenitisactuallyplanned,itmusthaveacomprehensiveandaccurateunderstandingofthecountry’staxlawsandconnotations,andpayattentiontothechangesandorientationoftaxpolicies.Inordertobetteravoidrisks.Therefore,taxlawsandtaxationpoliciesmustbecarefullystudied,andtaxpayers'interestintaxrevenueshouldbeincreasedbyusingtaxpoliciesandconstantchangesineconomicadaptability,soastomaximizetheinterestsofenterprises.Areal-time,comprehensive,andaccuratestudyoftaxpolicyprovisionsisthekeytoavoidingtaxplanningrisks.Accordingtothecurrentsystem,thecommonlyuseddepreciationmethodsforcompaniesincludethestraight-linemethod(includingtheaverageagemethodandtheworkloadmethod)andtheaccelerateddepreciationmethod(includingthedouble-decliningbalancemethodandthesumofyearsmethod).Becausetheamountofdepreciationcalculatedindifferentperiodsusingdifferentmethodsofdepreciationisinconsistentinquantity,therewillbedifferencesinthecostoffixedassetsallocatedtotheproductioncostsduringthecorrespondingperiod.Therefore,thecalculationandextractionofdepreciationwillinevitablyaffectthesizeofproductioncostsineachperiod,directlyaffectthelevelofthecompany'sprofits,andultimatelyaffectthetaxburdenofthecompany.Inthisway,whencompaniescomparethetaxrevenuesgeneratedbyvariousdepreciationmethods,theyneedtousedynamicmethodstoanalyzethem.First,thedepreciationcalculatedbythecompanyduringthedepreciationperiodisdiscountedaccordingtotheinterestrateofthethencapitalmarket.Calculatethesumofthepresentvalueofthedepreciationexpenseandthecurrentvalueofthetaxcreditamountcalculatedandcalculatedduringthespecifieddepreciationperiodundervariousdepreciationmethods,andthencomparethesumofthedepreciatedpresentvalueandthepresentvalueofthetaxcreditunderthevariousdepreciationmethods.Underthepremiseofnotviolatingthetaxlaw,depreciationoffixedassetscanbeprovidedbychoosingthedepreciationmethodthatcanbringthecurrentvalueofthelargesttaxcredittotheenterprise.Inaddition,changesinmarginaltaxrateswillalsoaffectthedeterminationofcostsandprofits.Therefore,forenterprisesenjoyingpreferentialincometax,whenchoosingthemethodofdepreciationoffixedassets,itisnotonlynecessarytoconsidertheimpactofthedepreciationmethodonthetimevalueofmoney,butalsotoconsiderthepreferentialtaxrateandtheincometaxrateaftermaturity.Theimpactofincometaxchangesbroughtaboutbychanges.Itisgenerallybelievedthatchoosinganaccelerateddepreciationmethodwillallowcompaniestoobtainthebenefitsofdelayedtaxpayment,whichisequivalenttoaninterest-freeloanobtainedbythecompanyintheinitialyear,andtheroleofthisdepreciationeffectoftheaccelerateddepreciationmethodisevenmorepronouncedinthecontextofinflation..Thisisbecause,accordingtothecurrentsystem,Chinahasadoptedthehistoricalcostaccountingprinciplefortheassetsownedbyenterprises.Inthisway,ifthereisinflation,theactualpurchasingpowerrecoveredbytheenterprisebasedonhistoricalcostshasalreadydepreciatedsignificantlyanditisimpossibletoresetthesimplereproductionoffixedassetsatthecurrentmarketprice.Underthiscircumstance,ifanenterpriseadoptsanaccelerateddepreciationmethod,itcannotonlyspeeduptherecoveryofinvestment,butalsorestrainthefutureuncertaintyrisk,whileinvestingthedepreciationfundwithcompensationtotheenterprisere-incrementprocesstocreatemoreAlotofwealth;canalsoacceleratethedepreciationofthecompany,whichisbeneficialtothepreviousdepreciationcoststoobtainmoretaxavoidance,soastoobtaintheeffectofdelayedtaxpayment,andincreasetheinvestmentefficiencyforenterprises(continuingtaxpaymentandinvestmentincomeduringthedeferredperiodTheproductoftherate).However,forthepurposeofacceleratingthedepreciationmethod,thegeneraltaxplanningpointofviewisthatifenterprisesenjoyincometaxincentives,especiallywhentheyenjoythe“exemptionoftwo,three,andthree”preferentialtax,theyshouldnotusetheaccelerateddepreciationmethod.Thereasonisthat:usingtheaccelerateddepreciationmethodwillallowcompaniestoenjoyincometaxdeductionsintheearlyperiodofprofit,thedepreciationoffixedassetsisfast,sothatcompaniescanbeusedasapartoftheprofitasacost,anddidnotmakethispartoftheprofitsenjoythebenefitsoftaxrelief,Increasedincometaxburden.Inaddition,theplanningmentalitycomparesandanalyzesthetotaldiscounteddepreciationtaxcredits,andalsobecauseduringthepreferentialperiod,thereisnoaccelerateddepreciationamountthatdoesnotfullyenjoythehighmarginaltaxrate,sothattheentireoperatingperiod,theaccelerateddepreciationmethodarrivedThepresentvalueofthetaxamountislowerthanthepresentvalueofthetaxcreditofthestraight-linemethod,whichleadstotheconclusionthattheaccelerateddepreciationmethodisnotsuitableforcompaniesenjoyingincometaxrelief.Infact,thisplanningschemeisnotacomprehensiveplanningscheme.Itdoesnotfullyconsiderthepreferentialpoliciesforincometax,especiallyanimplicitpreferentialpolicy:thepolicyofmakingupforlosses.2.3EnterpriseDepreciationMethodSelectionExampleAnalysisThecurrentInterimRegulationsonEnterpriseIncomeTaxandtheForeignInvestmentEnterprisesandForeignEnterpriseIncomeTaxLawstipulatethatifataxpayersuffersanannualloss,heorshecanusetheincomefromthenexttaxyeartomakeupforit;iftheincomeforthenexttaxyearisinsufficienttomakeup,itcanbeyearly.Continuationofremediation,butthecontinuationofthelongestperiodofnomorethanfiveyears.Consideringthispolicyrequirement,combinedwiththepolicyof“free2”and3”O(jiān)nthefaceofit,theaccelerateddepreciationmethodwillresultintheexpenseofenterprisesintheperiodoftaxreductionandexemption,andtheycannotfullyenjoythebenefitsoftaxreductionandexemption.However,inactuality,astheprofitsofenterprisesintheinitialstageofproductionandoperationareusuallyrelativelysmallorevenhavelosses,theuseofaccelerateddepreciationmethodtocalculatetheamountofdepreciationallocatedtoeachperiodofcostwillincreasethecostoftheearlystageofbusinessoperations,sothattheearlystageoftheenterpriseThelossincreases,sothatthepolicyofreusingtheincometaxlossestomakeupforthelosseswillbecompensatedbythenormalprofitinthelaterperiod,thusdelayingtherealizationofthetaxableincomeofthecompany.Thiswillenablethecompanytoobtainmorecapitalinflowthroughdepreciationintheearlystageoftheoperation.Theenterprisecreatesamorerelaxedfinancialenvironment,andsecondly,itcompensatesfortheactualreductionorexemptionperiodofthecompanybycompensatingforlosses.Duringthesameperiodofoperation,theprofitsofenterprisesaretaxedatthenormalrateandthetimeisdelayedandshortened,whichisequivalenttoanincrease.Thepreferentialperiodforenterprisestoenjoyisthatinaproductionandoperationcycle,themiddleperiodofthebusinessisoftenthematurityperiodoftheenterprise'sproducts.Atthistime,theprofitsrealizedbythecompanyarealsothegreatest.Byacceleratingthedepreciationanddeferringtheconcessions,moreprofitscanbemade.Enjoypreferentialpoliciestoachievetaxsavings.Thepreferentialpoliciesofthenationaltaxregulationsindifferentregionsaredifferent.Therefore,whenanenterpriseinvestsoverseas,itmustconsiderwhetherthereareregionaltaxincentivesfortaxationpoliciesapplicabletotheinvestmentregion,andaccordinglychooseregionswithlowtaxburdensforinvestment.Withinthescopepermittedbytheaccountingstandards,choosethespecificaccountingtreatmentmethodtoachievethe"low-taxoptimalplan"Accountingstandardsallowtheselectionofdifferentaccountingtreatmentmethods,forexample,companiescanchoosethematerialpricingmethod,selectthefixedassetdepreciationProvidemethods,choosehowtoallocateexpenses,etc.Intermsofmaterialpricing,thereareFIFOmethod,weightedaveragemethod,movingaveragemethod,individualpricingmethod,andlast-in-first-outmethod.Enterpriseschoosedifferentmaterialspricingmethods,whichhavegreatimpactonthecost,profit,andtaxationofthecompany.Thedelayintaxpaymentisequivalenttoprovidinganinterest-freeloanwiththesameamountoftaxtotheenterprise,therebyimprovingthecompany'scashflow,andintheenvironmentofinflation,deferredpaymentoftaxvalueisreduced,andaccordinglytheactualTaxexpenses.Deferredtaxationincludesthedeferredtaxbaseandtheapplicationfordelayedtaxpayment.Withinthescopepermittedbylaw,thetimevalueofthefundsobtainedbythetaxationincreasestheafter-taxbenefits,andfortheanalysisofthecompany'sfinancialmanagement,thechoiceincomeoftheopportunitycostcanbeobtained.Therefore,intaxplanning,whenthereisadifferencebetweentheapplicabletaxrateoftheenterprise,whatkindofplanningtechnologyisusedinconcreteterms,andspecificcalculationsarerequired.Atthesametime,intheuseoftaxincentives,notonlyexplicitpreferentialpoliciescanbeseen.Itisalsonecessarytoconsidertheimplicitpreferentialpolicies,sothattheresultingplanwillnotbebiased.Inshort,corporatetaxplanningisakindoffinancialmanagementactivitiesaimingatmaximizingthevalueoftheenterprise.Intheprocessofapplication,attentionshouldbepaidtoavoidanceofplanningrisks,properplanningmethods,andtrainingofplannedtalents.Thecompany'staxplanningshouldcomprehensivelyconsiderthecompany'soperationsandmanagementactivities,andmakecontributionstomaximizingthevalueofthecompany.中文譯文固定資產(chǎn)折舊的稅收籌劃GutanTed.1稅收籌劃的基本方法稅收籌劃是指納稅人在現(xiàn)行稅制的條件下,在應(yīng)稅事實(shí)發(fā)生前,通過(guò)充分利用稅收法規(guī)所提供的包括減免稅在內(nèi)的一切優(yōu)惠政策,合理安排自己的投資、融資及經(jīng)營(yíng)管理、企業(yè)清算等環(huán)節(jié)的經(jīng)營(yíng)管理活動(dòng),在合法的前提下來(lái)達(dá)到實(shí)現(xiàn)稅后利益最大化目標(biāo)的涉稅行為。因此,稅收籌劃的目標(biāo)是使稅后利潤(rùn)最大化。一項(xiàng)有效的稅收籌劃可以減少籌劃期間的稅額。當(dāng)前,稅收籌劃已經(jīng)興起,在一些行業(yè)和領(lǐng)域得到一定程度的運(yùn)用,但是從實(shí)踐中看來(lái),對(duì)稅收籌劃依然存在很多爭(zhēng)議和誤區(qū),導(dǎo)致稅收籌劃達(dá)不到預(yù)計(jì)的效果,這也使得稅收籌劃業(yè)務(wù)難以擴(kuò)展開(kāi)來(lái)。稅收籌劃方案之所以能夠帶來(lái)稅收負(fù)擔(dān)的減少,其內(nèi)容不外乎包含兩個(gè)方面:一是技術(shù)面的因素,即從理財(cái)理論出發(fā),對(duì)應(yīng)稅所得和費(fèi)用扣除進(jìn)行時(shí)機(jī)選擇,從而獲得貨幣的時(shí)間價(jià)值;二是政策面的因素,即利用稅收優(yōu)惠政策如稅收的減免政策,從而減輕稅收負(fù)擔(dān)。稅收籌劃不同于偷稅、漏稅行為,也區(qū)別于避稅行為,稅收籌劃是指納稅人在不違反國(guó)家法律、法規(guī)的前提下,為實(shí)現(xiàn)企業(yè)價(jià)值最大化而對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)業(yè)務(wù)的涉稅事項(xiàng)進(jìn)行設(shè)計(jì)的一種財(cái)務(wù)管理活動(dòng)。稅收籌劃與偷稅、漏稅行為很容易區(qū)別,但是往往容易把稅收籌劃和避稅行為相混淆。現(xiàn)代企業(yè)財(cái)務(wù)管理制度下,稅收籌劃被作為一種有效的財(cái)務(wù)管理方法,為企業(yè)節(jié)約成本,提高了企業(yè)的綜合效益。但是在目前,稅收籌劃的運(yùn)用并不成熟,還存在許多誤區(qū)和漏洞,包括稅收籌劃概念和目的方面的誤區(qū),以及稅收籌劃方法的誤區(qū)等,本文對(duì)企業(yè)稅收籌劃的常見(jiàn)誤區(qū)進(jìn)行了糾正,并結(jié)合企業(yè)的實(shí)際情況提出稅收籌劃的具體方法。1.1技術(shù)方法從理財(cái)角度來(lái)看,稅收籌劃在選擇所得和費(fèi)用的確認(rèn)時(shí)機(jī)時(shí)有四種常規(guī)的方法,從基于貨幣時(shí)間價(jià)值的角度來(lái)看,一是推遲確認(rèn)所得,二是提前確認(rèn)費(fèi)用扣除;從基于邊際稅率的考慮來(lái)講,一是將所得轉(zhuǎn)至預(yù)計(jì)邊際稅率最低的年度,二是將費(fèi)用扣除轉(zhuǎn)至預(yù)計(jì)邊際稅率最高的年度。1.2政策因素稅收政策因素,主要指稅收的減免稅等條款,比如所得稅的“減二免三”優(yōu)惠、福利企業(yè)的增值稅優(yōu)惠等等,納稅人如果能充分利用稅收優(yōu)惠條款,就可享受節(jié)稅效益。因此,用好、用足稅收優(yōu)惠政策本身,也是一個(gè)稅收籌劃的過(guò)程。在選擇稅收優(yōu)惠作為稅收籌劃的突破口時(shí),人們往往注意到的是一些比較明顯的或顯性的優(yōu)惠措施,因此稅收籌劃方案也比較注重在顯性稅收優(yōu)惠政策的利用上進(jìn)行籌劃技術(shù)的選擇。但是,稅收籌劃是一個(gè)系統(tǒng)工程,在規(guī)劃方案時(shí)如果只注意顯性?xún)?yōu)惠,由此而得到的方案是不全面。比如,通過(guò)折舊方法的選擇進(jìn)行所得稅籌劃。2固定資產(chǎn)折舊的稅收籌劃2.1固定資產(chǎn)折舊的稅盾效應(yīng)固定資產(chǎn)在企業(yè)進(jìn)行生產(chǎn)經(jīng)營(yíng)活動(dòng)的中發(fā)揮著重要的作用,其價(jià)值計(jì)量,傳統(tǒng)上都

是以歷史成本或原始價(jià)值為基礎(chǔ),在使用期間逐步轉(zhuǎn)移到產(chǎn)品中去,是企業(yè)產(chǎn)品成本的重要組成部分。而且固定資產(chǎn)價(jià)值的一經(jīng)確定,改變的彈性很小,因此,納稅人想通過(guò)加大固定資產(chǎn)價(jià)值來(lái)增加產(chǎn)品成本就很難實(shí)現(xiàn)。而固定資產(chǎn)逐步轉(zhuǎn)移到產(chǎn)品中的價(jià)值即折舊,就成為納稅人進(jìn)行固定資產(chǎn)稅收籌劃首先考慮的問(wèn)題。折舊作為固定資產(chǎn)在生產(chǎn)使用過(guò)程中的價(jià)值轉(zhuǎn)移,可以在計(jì)算應(yīng)納稅所得額時(shí)予以扣除,因此它有著“稅收擋板”或“稅盾”(TaxationShield)的作用,因?yàn)槊總€(gè)納稅期的折舊額的大小,會(huì)影響企業(yè)當(dāng)期的應(yīng)納稅額,從而影響企業(yè)的所得稅稅負(fù)。稅法賦予企業(yè)固定資產(chǎn)折舊方法和折舊年限的選擇權(quán)。對(duì)于折舊年限,除因特殊原因需要縮短折舊年限的,一般固定資產(chǎn)折舊年限稅法都作了明確的規(guī)定,因此納稅人希望通過(guò)縮短折舊年限的方式,來(lái)加快固定資產(chǎn)成本的回收,使企業(yè)成本費(fèi)用前移,前期利潤(rùn)后移,從而獲得延期納稅的好處,在實(shí)際操作中就有相當(dāng)?shù)碾y度。那么納稅人就只能著眼于由于折舊方法的不同,而帶來(lái)的折舊額分?jǐn)傇诓煌a(chǎn)期間的成本數(shù)量上的不一致,進(jìn)而使各期的成本和利潤(rùn)出現(xiàn)差異,利用這一差異進(jìn)行稅收籌劃。2.2折舊方法的選擇對(duì)折舊方法的選擇,實(shí)際上也就是對(duì)企業(yè)費(fèi)用確認(rèn)時(shí)間的技術(shù)選擇問(wèn)題。雖然,從賬面上看,在固定資產(chǎn)價(jià)值一定的情況下,無(wú)論企業(yè)采用何種折舊方法,計(jì)算提取的折舊總額都是一致的,因此折舊總額對(duì)成本和企業(yè)利潤(rùn)的影響,在整個(gè)固定資產(chǎn)使用期間是相同。但是,由于資金受時(shí)間價(jià)值因素的影響,企業(yè)就會(huì)因?yàn)檫x擇的折舊方法不同,而獲得不同的資金時(shí)間價(jià)值收益和承擔(dān)不同的稅負(fù)水平。正確計(jì)算和提取折舊,不但有利于計(jì)算產(chǎn)品成本,而且保證了固定資產(chǎn)在生產(chǎn)的資金來(lái)源。固定資產(chǎn)折舊方法有很多種,企業(yè)可以依據(jù)自身的情況合理選擇折舊方法。比如說(shuō)盈利的企業(yè)可以選擇雙倍余額遞減法、年數(shù)總合法等方法來(lái)節(jié)約稅款。虧損和享受優(yōu)惠的企業(yè)可以選擇直線(xiàn)法、工作量法等進(jìn)行節(jié)約稅款。目前許多籌劃專(zhuān)家都把降低稅收負(fù)擔(dān)作為稅收籌劃的目的,其實(shí)并不然。稅收籌劃屬于一種財(cái)務(wù)管理活動(dòng),其目標(biāo)在于實(shí)現(xiàn)企業(yè)價(jià)值的最大化,降低稅負(fù)是稅收籌劃目標(biāo)的一個(gè)方面,并不是稅收籌劃的最終目的,而且,在特殊情況下,稅收負(fù)擔(dān)的降低并不能有助于企業(yè)價(jià)值最大化的實(shí)現(xiàn),所以在這種情況下,反而會(huì)選擇稅負(fù)較高的納稅方案。因此,把稅收籌劃的目標(biāo)理解為稅收負(fù)擔(dān)的最小化是狹隘的。應(yīng)該看到,稅務(wù)籌劃要堅(jiān)持合法性的原則,就面臨了很大的風(fēng)險(xiǎn),在實(shí)際籌劃時(shí),對(duì)國(guó)家的稅收法律和內(nèi)涵必須有一個(gè)全面、準(zhǔn)確的理解,關(guān)注稅收政策的變化和導(dǎo)向,才能更好的規(guī)避風(fēng)險(xiǎn)。因此,必須認(rèn)真研究稅收法律和稅收政策,利用稅收政策和經(jīng)濟(jì)適應(yīng)度的不斷變化,尋求納稅人在稅收上的利益增長(zhǎng)點(diǎn),從而取得企業(yè)利益的最大化。實(shí)時(shí)、全面、準(zhǔn)確的研究稅收政策的規(guī)定是規(guī)避稅收籌劃風(fēng)險(xiǎn)的關(guān)鍵。按現(xiàn)行制