固定资产加速折旧对企业的影响研究以航天科技为例

摘要：固定资产在企业的营运进程中扮演着关键性的作用，而对于我国制造业企业而言，更起着至关重要的作用，作为经济主要的构成力量，制造业企业固定资产投入数量多，金额占比大，在目前科技快速发展，资产优化升级周期减少的大背景下，如何引入利用与研究出性能更优的新设备新工艺，以此来提升企业的产能与生产效率，促进企业经济转型升级，已经成为制造业企业目前面临的一个难题。因此，国家频频颁布一系列税收优惠政策，以此促进制造业固定资产升级优化，推动制造业的振兴和发展。

2014年10月20日，财政部与国家税务总局联合发布了《关于完善固定资产加速折旧企业所得税政策的通知》（财税[2014]75号），进一步贯彻落实国务院关于完善固定资产加速折旧政策的精神。本文立足于此次固定资产加速折旧政策，从研究新政策的内容和要点出发，以航天科技控股集团股份有限公司为例，借助查阅近三年度企业年度报告，结合企业经营环境，探讨适用新政为企业带来的影响，以及如何在企业实际经营过程中应用新政，提出建议。

关键词：固定资产；加速折旧；税收优惠；影响；

ABSTRACT：Fixed assets play a key role in the operation of enterprises, and for China's manufacturing enterprises, it plays a more important role. As the main constituent power of the economy, the number of fixed assets invested by manufacturing enterprises is more Accounting for the rapid development of the current technology, asset optimization and upgrading of the cycle to reduce the background, how to introduce and use the better performance of new equipment and new technology, in order to enhance the production capacity and production efficiency and promote enterprise economic restructuring Upgrade, has become a manufacturing industry is currently facing a problem. Therefore, the state frequently promulgated a series of tax incentives, in order to promote the optimization of manufacturing fixed assets to promote the promotion and development of manufacturing.

On October 20, 2014, the State Administration of Taxation of the Ministry of Finance issued the Notice on Improving the Enterprise Income Tax Policy on Accelerating Accelerated Depreciation of Fixed Assets (Cai Shui [2014] No. 75) to deepen the spirit of the State Council on improving the depreciation policy of fixed assets The Based on the accelerated depreciation policy of fixed assets, this paper takes Aerospace Science and Technology Holding Group Co., Ltd. as an example. With the access to the annual report of the past three years, this paper discusses the application of the New Deal The impact of enterprises, and how the actual business process in the application of the New Deal.

Key words: fixed assets; accelerated depreciation; tax incentives;

摘要 I

ABSTRACT II

第一章引言 1

1.1研究背景 1

1.2研究思路 1

1.3研究意义 1

第二章固定资产加速折旧新政内容 3

2.1固定资产及折旧相关概念 3

2.2固定资产加速折旧效应 3

2.3固定资产加速折旧新政制度背景 5

2.4我国固定资产加速折旧优惠政策规定 5

2.5应用固定资产加速折旧优惠政策应注意的问题 8 固定资产加速折旧对企业的影响研究以航天科技为例:http://www.chuibin.com/kuaiji/lunwen_206149.html