根据《国营企业固定资产折旧试行条例》(以下简称《折旧条例》)的规定,对任意改变国家统一规定的固定资产分类折旧年限,多提或少提折旧的,应按照规定进行处理。但是,随着经济体制改革的发展,部分企业避开《折旧条例》的约束,转用新的融资方式更新改造固定资产,影响了国家对折旧成本的有效控制。首先,租赁方式的出现,会使新增固定资产的折旧失去控制。由于租赁费用可以全部列入成本,就使承租企业避开了《折旧条例》的限制,勿需更新就能获得使用先进装备的便利。表面上看,租赁费用远较折旧为高,减少了承租企业的收益,但又形成了出租企业的利润,并不影响财政的所得税收入。实际上,按目前企业负担程度来看,所得税与调节税约占利润的70％,按此计算,承租企业只以30％的收益损失就赢得了灵活转产的便利,并可避免投资前景不确定的风险。而在出租企业方面,虽然取得了利润,但是由于其行业的风险较大,必然要采取提留风险准备金。按照技术进步情况提前报废在用设施等预防措施,这些都要从计税所得额中扣除。所以,仍然减少了财政收入。其次,股份经营的出现,又会使原有固定资产的折旧失去控制。由于股份公司将原有固定资产折价作股时必须考虑其“精神磨损”,并将这部份损失通过补提折旧求得补偿。这实质上是按照企业预期的速度对原有固定资产加速更新。再次,上 According to the Regulations on Depreciation of Fixed Assets in State-Owned Enterprises (hereinafter referred to as the “Depreciation Regulations”), if the depreciation period of fixed assets is changed arbitrarily according to the unified national regulations, more or less depreciation shall be made in accordance with regulations. However, with the development of economic system reform, some companies have avoided the restrictions of the “Depreciation Regulations” and switched to new financing methods to upgrade and reform fixed assets, which has affected the country’s effective control of depreciation costs. First, the emergence of leasing methods will result in the depreciation of newly added fixed assets being out of control. Since leasing costs can all be included in the cost, the leasing companies avoid the limitations of the “Depreciation Regulations” and can use the advanced equipment without having to update them. On the surface, the lease costs are much higher than the depreciation, which reduces the income of the lessee, but it also forms the profits of the leased company and does not affect the fiscal income tax revenue. In fact, according to the current level of corporate burden, income tax and adjustment tax account for about 70% of profits. Based on this calculation, the lessee wins the convenience of flexible conversion only with a loss of 30%, and can avoid uncertain investment prospects. risks of. In terms of leasing companies, although profits have been made, due to the relatively high risks in their industries, they are bound to take risk reserves. According to technological advances, preventive measures such as the use of facilities in advance should be deducted from the taxable income. Therefore, the fiscal revenue is still reduced. Second, the emergence of shareholding operations will cause the depreciation of the original fixed assets to lose control. Since the stock company must consider its “mental wear” when it discounts the original fixed assets, the loss will be compensated through the depreciation. This essentially speeds up the updating of existing fixed assets at the rate expected by the company. Again, on