固定资产折旧方法对所得税的影响__大学毕业论文设计

前 言

从理论上讲，在选择折旧方法时应考虑使用年限等因素，但实际操作中，在多数情况下，仅是一个或少数因素起决定作用。通常在普遍使用的几种折旧方法中假若某种方法一般来看是合理的，或是符合所得税要求的，就可选用这种方法。折旧的方法 是经国家确认的企业计提固定资产折旧所应遵循的规则，通常固定资产折旧的方法分为两类，一类是直线法，一类是加速折旧法。财政部结合我国企业现状和实际要求，改革了单一的折旧方法，增加了加速折旧 法，允许企业多种折旧方法并存。企业可采用的折旧方法 一般有平均年限法、工作量法、加速折旧法等。加速折旧法包括双倍余额递减法、年数总和法。

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目 录

一般部分

1．企业一般概况 ····················································································· 1 2. 企业成本计划完成情况分析 ···································································· 1

2.1全部产品成本计划完成情况分析 ······················································· 2 2.2可比产品成本计划完成情况分析 ······················································· 2 2.3产品单位成本分析 ········································································· 3 3.企业期间费用计划完成情况分析 ······························································· 4

3.1营业费用的分析 ············································································ 5 3.2管理费用分析 ··············································································· 5 3.3财务费用分析 ··············································································· 5 4. 企业利润分析 ····················································································· 6

4.1利润总额的分析 ············································································ 6 4.2主营业务利润分析 ·········································································· 6 4.3其他业务利润分析 ·········································································· 6 4.4投资收益分析 ················································································ 7 4.5营业外收支分析 ············································································· 7 5. 企业会计报表体系 ·············································································· 8

5.1企业会计报表分析 ·········································································· 8 5.2资产负债表的分析 ·········································································· 8 5.3损益表的分析 ··············································································· 11 5.4现金流量表的编制 ········································································· 12 6 企业财务分析与评价 ··········································································· 13

6.1企业偿债能力分析 ········································································· 13

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6.2营运能力分析 ··············································································· 16 6.3企业盈利能力分析 ········································································· 19 专题部分

摘 要： ······························································································· 25 1.折旧对所得税的影响： ·········································································· 26 2．折旧方法对所得税的影响： ·································································· 27

2．1 直线法 ······················································································ 28 2．2产量法 ······················································································ 29 2．3双倍余额递减法： ······································································· 30 2．4年数总和法： ············································································· 31 3．加速折旧法对所得税的影响： ······························································· 33 结束语 ·································································································· 35 参考文献 ······························································································· 36 致 谢 ·································································································· 38

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阳泉职业技术学院----毕业论文

1．企业一般概况

山西奥伦胶带有限责任公司位于山西省阳泉市，是阳泉煤业(集团)有限责任公司的控股子公司， 2001年8月改制并更名为山西奥伦胶带有限责任公司。2007年11月正式从山西省阳泉市北大街305号，搬迁到阳泉市经济技术开发区大连东路99号。法人治理结构严格按《公司法》要求，设有董事会、监事会、股东大会。公司下设市场部、计财部、供应部、工艺质量部、产品研发部、人力资源部、发展研究中心、 检验检测中心、售后服务中心等职能机构及输送带厂和机械厂。现有职工507人,占地面积50000平方米, 现有总资产35969.92万元，其中固定资产25975.14 万元。注册资本2339.11万元,其中国有资本2137 万元占91.36%,员工个人资本202.11万元,占8.64%。其中阳煤集团2000万元，职工200人

公司主要产品为“奥伦牌”PVC、PVG整芯阻燃输送带、普通用途尼龙、棉帆布输送带及耐酸、耐油、耐寒、耐热等特殊输送带，现生产规模为PVC阻燃输送带30万米，叠层带系列产品100万平米，生产能力可达1亿元。 公司现有资产4400万元，其中流动资产3000万元，固定资产净值1400万元。负债2200万元，所有者权益2200万元。2002年完成销售收入5000万元，实现利润217 万元。人均价值效率达到18万元,人均利税贡献2.72万元。

公司除了现有输送带生产线占用厂房外，还有一个40000平方米的厂区可利用。其中有1个长132米、宽18米的三跨连体厂房7200平方米，还可拆除、新建厂房8300平方米，合计规划厂房面积可达15500平方米，去年以来公司已累计投资400万元，对该厂区的基础设施进行了彻底改善。 现有生产规模和能力在山西省名列第一，在国内同行业位居前6名，达产后可望进入前3名。将继续增加生产能力，5年内规模上到5亿元，名列全国前茅。

所有生产线均采用国内输送带制造业顶尖设备，全部实现PLC自动化控制，工艺技术在国内属于一流水平。 2. 企业成本计划完成情况分析

产品成本是反映企业劳动耗费并进而反映企业生产经营管理的一面“镜子”，通过对成本费用的比较分析，有利于促进企业提高经营管理水平，更加合理地利用人力，物力和财力资源，降低企业生产经营中的劳动耗费，比较少的物化劳动和活劳动的消耗．生产出数量多，质量高的产品，提高经济效益．

在市场竞争机制下，成本和费用水平的高低制约着企业在市场上的竞争能力，也决定着企业的前途和命运．在世界经济发展史上，因成本费用水平低而亏损倒闭的企业不胜枚举．在同等价格的条件下，成本费用水平降低可以使企业的利润水平提高，从而可以增加企业的积累，增强企业的竞争能力；在同等利润水平条件下，企业的成本费用水平低，可以使企业产品的市场销售价格相应降低，从而提高企业产品的市场占有率和竞争能力．反之，成本费用水平高的企业，其市场竞争率就弱．因此，降低

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阳泉职业技术学院----毕业论文

成本是企业成本管理的基本任务．通过加强成本管理，有利于促进企业改善生产条件，提高生产技术和管理水平，进行最优化的生产经营决策，降低成本，提高效益。 2.1全部产品成本计划完成情况分析

成本计划完成情况分析是对商品产品成本计划以及可比产品成本计划完成情况进行总的分析和评价。通过成本分析，可以考核企业成本计划的执行情况评价企业过去的成本管理工作；可以揭示问题和差距，促使企业挖掘降低成本的潜力，寻求降低成本的途径和方法。因此，产品成本指标是衡量企业经济效益好坏的重要指标之一，也是拉动企业提高经营管理水平的重要杠杆。 2.2可比产品成本计划完成情况分析

可比产品是指以前年度或上年度曾经生产过的产品。

可比产品成本计划完成情况分析：可比产品成本降低计划完成情况的分析主要是检查其计划降低指标是否完成，分析影响计划降低指标完成的原因，影响可比产品成本计划降低指标的原因主要有：产量因素、品种结构因素、单位成本因素、其中产量因素不影响降低率。 2.2.1产品量因素

产品产量变动必然直接影响成本的增减。但当产品品种结构和产品单位成本不变时，产量不会影响成本降低率，因为当品种结构不变时，说明各种产品的产量计划完成率都相同，在计算成本降低率时，因分子、分母都具有相同的产量增减比例而不变。其计算公式如下：

1.计划降低额=∑[计划产量×(上年实际单位成本-本年计划单位成本)] 2.计划成本降低率= 计划降低额÷∑（计划产量×上年实际成本）×100% 3.产量变动对成本降低额的影响=∑[（实际产量×上年实际单位成本）-（计划产量×上年实际单位成本）]×计划成本降低率

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