It is important meaning for accelerating depreciationpolicy to carry on tax law depreciationpolicy.
大力推行税法折旧政策对加速折旧政策具有重要意义。
2
Article 16 in calculating the depreciation of a leased asset, the lessee should adopt a depreciationpolicy for leased assets consistent with that for depreciable assets which are owned by the lessee.
第十六条承租人应当采用与自有固定资产相一致的折旧政策计提租赁资产折旧。
3
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.