折旧政策

大力推行税法折旧政策对加速折旧政策具有重要意义。

It is important meaning for accelerating depreciation policy to carry on tax law depreciation policy .

实施加速折旧政策既能促进企业自身的发展，也有利于促进国家经济的长远发展。

Application of accelerating depreciation policy not only enhances enterprise and also favors long term development of nation economy .

中国应借鉴印度的做法，充分运用加速折旧政策，将需要扶持的行业纳入优惠范围，如高新技术产业、服务业等，以吸引FDI流入这些行业，加快这些行业的发展。

China should make the industry which should be supported enjoy the accelerated depreciation incentives , such as high-tech industries , and FDI will be attracted to invest in these industries . 3 .

试论折旧政策及其选择

Trial discussion on policies of depreciation and their selection

这些政策包括税收优惠政策、加速折旧政策和投资税收抵免政策等。

These policies include : favourable tax policy , accelerating depriciation policy and investment tax credit policy .

目前我国税法折旧政策存在着严重的缺陷，采用低比率、长期限、直线性的折旧政策，无论是对企业自身发展还是对国家宏观经济的长远发展都是不利的。

At present , there are many defects such as low ratio , long term and linearity depreciation policy in our nation 's tax law depreciation policy , which is not favorable with development of enterprise and nation macro-economy .

本文探讨了我国目前开展飞机租赁面临的主要问题和障碍，从产业政策、融资政策、税收政策、折旧政策、外汇政策、担保政策和风险防范等诸方面提出了若干政策建议。

In the paper , the main problems of plane lease in China are investigated and some policy suggestion and proposes such as industrial policies , financial policies , tax policies , depreciation policies , foreign exchange policies , guaranty policies and risk control are put forward .

提高固定资产折旧的政策思考

Consideration About The Policies of Raising fixed asset Depreciation

充分利用加速折旧优惠政策。

Take advantage of accelerated depreciation incentive .

促进信息化与工业化深度融合，推动企业加快技术改造、提升精准管理水平，完善设备加速折旧等政策，增强传统产业竞争力。

We will promote full integration of IT application with industrialization , encourage businesses to accelerate technological upgrading , make management more precise , improve the policy for accelerating equipment depreciation , and make traditional industries more competitive .

固定资产快速折旧的中美比较冯晓企业固定资产折旧的政策，是企业财务治理体制的重要内容。

Fixed assets is fast of depreciation Sino-US the policy that compares depreciation of fixed assets of Feng Xiao company , it is the serious content of system of company financial management .

本文阐述了对折旧与现金流关系的误解及其产生原因，分析了折旧与现金流的关系，说明了折旧的财务实质以及折旧政策产生财务效应的机理。

This article expatiates the misunderstanding of the relation between depreciation and cash flow and its reason , analyzes the relation between depreciation and cashs flow , and explains the substance of depreciation in finance and the mechanism .