在我国由计划经济体制向市场经济体制转变的大背景下,固定资产加速折旧新政的出台对企业具有重大的现实意义。本文在对这一政策解读的前提下,用案例来分析固定资产加速折旧新政对企业所得税的影响。 Under the background that our country is transformed from a planned economy to a market economy, the introduction of the new policy on accelerating the depreciation of fixed assets is of great practical significance to enterprises. Based on the interpretation of this policy, this paper uses cases to analyze the impact of accelerated depreciation of fixed assets on the corporate income tax.