一、矛盾分析1、关于加速折旧的问题。根据《企业所得税税前扣除办法》第二十六条和第二十七条的规定,目前我国大多数行业和企业只能采用直线法进行折旧核算,只有少数对促进科技进步、环境保护和国家鼓励投资的关键设备,以及常年处于震动、超强度使用或受酸、碱等强烈腐蚀状态的机器设备可以缩短折旧年限或采取加速折旧的方法,且须逐级报国家税务总局批准。而在实际工作中,不论是哪一个行业或企业,其固定资产几乎均有这样的现象:一方面,在其使用寿命的前期,性能要好些,生产经营效率要高些,维护成本要低些,给企业带来的收益或 First, the contradiction analysis 1, on the issue of accelerated depreciation. According to Article 26 and Article 27 of the Measures for Deduction of Enterprise Income Tax, most of the industries and enterprises in our country can only adopt the straight-line method for depreciation accounting. Only a few have the right to promote scientific and technological progress, environmental protection and the country The key equipment to encourage investment, as well as the machinery and equipment perennial shocks, super-intensive use or acid, alkali and other corrosive conditions can shorten the depreciation period or take accelerated depreciation method, and shall be submitted to the State Taxation Administration for approval. In actual work, no matter what kind of industry or business, almost all of its fixed assets have such a phenomenon: on the one hand, in the early stage of its service life, the performance is better, the production and operation efficiency is higher, the maintenance cost is lower , To the business benefits or