如何确定固定资产的税收折旧，不仅直接关系到企业固定资产更新，再生产资金积累等微观经济问题，还直接涉及所得税负高低，国家与企业税利分配和经济部门优胜劣汰等国民收入分配和国民经济运行方面的宏观经济问题。在现代生产技术高速发展的今天，我国对于快速折旧仍持保守态 How to determine the tax depreciation of fixed assets is not only directly related to the micro-economic issues such as the renewal of fixed assets and the accumulation of reproduction funds, but also directly relates to the distribution of national income and the distribution of tax revenues and profits of the state and enterprises and the survival of the fittest in the economic sector and the operation of the national economy Macroeconomic issues. Today, with the rapid development of modern production technology, China still maintains a conservative attitude toward rapid depreciation