Research on Mathematical Models of Taz Planning for Depreciation Methods of Fized Assets

摘要：

Choosing an appropriate depreciation method is of great importance in modern enterprises tax planning which aims at minimizing the income tax burden. Firstly, this paper describes the taxable profits before depreciation during the future years as continuous random variables characterized by normal distribution. Secondly, based on probability statistics, higher mathematics and higher algebra, it sets up the mathematical models of the expected value for present value of income tax burden during the future years. Finally, it defines a criterion parameter and the related judgment rules which can be utilized as an accurate and reliable judgment tool for tax planning for depreciation methods of fixed assets.

关键词： Taz planning Depreciation methods Mathematical model Criterion parameter

作者: YANG Qi

作者单位: Accounting Department,Xiamen University,P.R.China,361005

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 461-468

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）