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gu ding zi chan jia su zhe jiu zheng ce dui xiao xing wei li qi ye de ying xiang
Author(s): 
Pages: 41-42
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  小型微利企业固定资产加速折旧企业所得税;
Abstract: 本文首先对比介绍了工信部和税法中关于小微企业界定标准的差异,接着对固定资产加速折旧企业所得税新政策进行了分析,最后以湖北省小型微利企业为例,探讨固定资产加速折旧企业所得税新政策实施对其企业所得税、利润总额和现金流等的影响。
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