referential policy: the policy of making up for losses.Р2.3 Enterprise Depreciation Method Selection Example AnalysisРThe current Interim Regulations on Enterprise e Tax and the Foreign Investment Enterprises and Foreign Enterprise e Tax Law stipulate that if a taxpayer suffers an annual loss, he or she can use the e from the next tax year to make up for it; if the e for the next tax year is insufficient to make up, it can be yearly. Continuation of remediation, but the continuation of the longest period of no more than five years. Considering this policy requirement, combined with the policy of “free 2” and 3” preferential e tax from the beginning of pany’s start-up profit, pany’s depreciation method for fixed assets depreciation will be significantly better than the straight-line method.
全文预览