In terms of the present value of th

In terms of the present value of the tax payable, when the double declining balance method is used to calculate depreciation, the tax amount is the smallest, followed by the sum of years method, and the tax amount is the largest when depreciation is calculated using the average life method; the reason is that under the accelerated depreciation method, In the initial year, the amount of depreciation accrued is more, and the current profit offset is more, which makes the tax payable less, and to a certain extent, the small and medium-sized enterprise obtains an interest-free loan. Therefore, the current tax payable The value is also relatively low. When comparing the depreciation by the life average method and the workload method, because the life average method will evenly apportion the depreciation to each year, the workload method is based on the equipment output. The equipment output of the small and medium-sized enterprise is relatively high in the first few years. Therefore, the amount of depreciation apportioned is relatively large, which reduces the tax base of the first few years more, reduces the income tax payable by SMEs, and saves part of the money, which increases the accumulation of funds for SMEs and is beneficial to SMEs. Better development. Therefore, the workload method has a more significant tax-saving effect than the life average method; under the condition of the proportional tax rate, accelerating the depreciation of fixed assets is conducive to tax saving for small and medium-sized enterprises, because it plays a role in deferring the payment of income taxes.