Evaluation Of Accelerated Depreciation Of Enterprise Income Tax On Fixed Assets

Faced with the "big but not strong" bottlenecks in manufacturing industry development in China,the government have issued the policy of further improvements to enterprise income tax policies on accelerated depreciation of fixed assets,which aims at reducing the tax burden on enterprises,speeding up innovation,expanding manufacturing investment and promoting the public business.However,the implementation of the policy has not reached the expected effect.In this context,this thesis investigates the effect of this new policy through questionnaire and on-the-spot visiting,trying to find out the influencing factors of enterprises enjoying the preferential tax policies and put forward some appropriate recommendations.Firstly,based on the classical theory and literature review at home and abroad,this thesis uses 255 companies in Licheng District,Jinan as investigation objects and it counts and analyses the situations of these enterprises through questionnaire,interview and other forms of investigation.The results show that only 10%of the investigated enterprises have enjoyed the policy,which is related to the enterprises' own management,the amount of newly purchased fixed assets and the degree of understanding of the policy.Secondly,this thesis uses the data of the questionnaire to establish Logit Model for further empirical testing.It selects whether the enterprises enjoy the accelerated depreciation of fixed assets preferential policies for the explained variable and selects the scale of enterprises,the management situation of enterprises,the purchase of fixed assets,the understanding of the policy,and whether enjoy other preferential tax policies for explanatory variables.The results show that the purchase of fixed assets and the understanding of the policy are the most significant ones among the influencing factors.Thirdly,the thesis further analyzes the influencing factors of the choice of tax policy in the way of establishing the game theory model.Through the analysis the basic forms and characteristics of the three game parties,government decision-making mechanism,tax departments and enterprises taxpayer,and the analysis of the multi game when enterprises choose tax policy,the results shows that whether or not to enjoy the preferential tax policy closely relates to the formulation of tax policy,the propaganda and execution of the tax department and the management of the enterprise.Finally,the thesis summarizes the reasons why enterprises do not enjoy the preferential policies of accelerating the depreciation of fixed assets,and puts forward relevant recommendations in the aspects of the three party stakeholders,government decision-making organization,the tax department and the enterprises.