基于终值的工程机械折旧方法探讨

摘要

Taking the shield machine as an example, this paper uses composite life method and the annual summation method to calculate depreciation charges. Through calculation and comparison, we found total amount of depreciation charge and tax unchanged, the time of depreciation and taxes different, lead to the final cost of depreciation and tax amount appeared the 8.1% difference. Through comparative analysis, we found that the annual summation method is very beneficial for enterprises of construction machinery update because the final cost of depreciation value increased. In the case of constant total tax , tax time was pushed back,and the burden of the enterprise is reduced.%以盾构机为例，分别采用平均年限法和年数总和法计提折旧费，通过计算对比，发现分别采用两种折旧方法时，折旧费计提总额和税金总额不变，但因折旧费和税金发生的时点不同，导致折旧费和税金的终值出现了8.1%的差值。通过对比分析，发现采用加速折旧法时折旧费的终值增加对于企业工程机械的更新非常有利，在不减少企业纳税总额同时，也推迟了企业纳税的时间，减轻了企业的负担。