谁能帮我翻译一段英文，很急，要交了

摘要：企业所得税是对企业的生产、经营所得和其他所得征收的税种，企业所得税的轻重、多寡，直接影响税后净利润的形成，关系企业的切身利益。而固定资产在企业资产中占有很大的比列，固定资产的计提折旧时必须的，那么企业选择何种固定资产的折旧方法将直接影响。固定资产折旧方法的选择对纳税筹划的影响是指在固定资产使用寿命期内，按照确定的方法对应计折旧额在成本中分摊，以调节每年应纳税额，有着“税收挡板”的效用。我国现行会计制度规定，企业常用的折旧方法有平均年限法、工作量法和加速折旧法。运用不同的折旧方法计算出的折旧额在量上是不相等的，因而分摊到各期生产成本中的固定资产成本也不同。因此，折旧的计算和提取必将影响到成本的大小，进而影响到企业的利润水平，最终影响企业税负的轻重。由于在折旧方法上存有差异，这为企业进行纳税筹划提供了可能。一般情况下，企业在利用固定资产折旧方法的选择进行纳税筹划时，要考虑企业所处的环境等因素的影响，可以达到节税及理财的目的。下面将分2个部分来看1，折旧年限对所得税影响，2介绍几种折旧方法和其对计税基础的影响。

Enterprises'income is an enterprise of the production, trading income and other tax collection, the level of corporate income tax, can vary greatly, a direct impact on earnings of formation, the immediate interests of affiliates. The fixed assets in the possession of the enterprises'assets in great than there are columns, depreciation of the fixed asset when necessary, then choose what kind of a fixed asset depreciation methods will be affected. Keeping· operatiive on the effect of the tax payment is fixed, using the to_live method depreciable amount of the allocation, to adjust the annual taxes, tax ” “ has a baffle. China's current accounting requirements, corporate depreciation methods are commonly used for an average period method, unit and accelerated depreciation method. Use various depreciation methods calculated depreciation in the volume are not equal, so allocation to the different stages of production costs in the cost of fixed assets. Therefore, the calculation of depreciation and extract it will for the size of the effect to the cost, which in turn affects the enterprises'profit level, eventually affect the level of tax burden. Due to the depreciation methods used on the differences, this tax planning for enterprises＇. In General, enterprises taking advantage of a fixed asset depreciation method selected for tax planning, to consider enterprise environment and other factors, you can achieve the objective of tax and financial. The following will be 2 from 1, depreciation periods on profit, 2 describes several depreciation methods and its effect on the effect of the tax Foundation

Abstract: The corporate income tax is the production, operating income and other taxes levied on income, corporate income tax and cons, how much direct impact on the formation of after-tax net profit, the relationship between the immediate interests of enterprises. The fixed assets in enterprises account for a large ratio of column, depreciation of fixed assets must be in Then the choice of corporate fixed assets depreciation method will be directly affected. Of fixed assets depreciation method choice of the impact of tax planning is defined as useful life of fixed assets during the period, according to the method of determining the amount of accrued depreciation in the cost-sharing, in order to regulate an annual tax liability has a "tax shield" effectiveness. China's current accounting system requirementsEnterprises commonly used depreciation methods are the average length of law, the workload of law and the accelerated depreciation method. Using different depreciation methods to calculate the amount of depreciation is not equal in quantity, and therefore the cost of production spread over periods of fixed costs are also different. Therefore, the calculation of depreciation and extraction costs will affect the size, thereby affecting the profits of the enterprise level and ultimately affect the severity of the tax burden. Because there are differences between the depreciation methods, which provides tax planning for enterprises that mayUnder normal circumstances, enterprises in the use of fixed assets depreciation method selected for tax planning, we should consider the firm's environment and other factors, can achieve tax savings and financial purposes. The following two sections we will be a depreciation life of the income tax impact of two introduced several methods of depreciation and its impact on the tax base 我被累死了 你不给我加分 我做鬼都不会放过你的。。

Abstract: The corporate income tax is the production, operating income and other taxes levied on income, corporate income tax and cons, how much direct impact on the formation of after-tax net profit, the relationship between the immediate interests of enterprises. The fixed assets in enterprises account for a large ratio of column, depreciation of fixed assets must be, then the choice of corporate fixed assets depreciation method will be directly affected. Of fixed assets depreciation method choice of the impact of tax planning is defined as useful life of fixed assets during the period, according to the method of determining the amount of accrued depreciation in the cost-sharing, in order to regulate an annual tax liability has a "tax shield" effectiveness. China's current accounting system, firms are commonly used depreciation methods are the average length of law, the workload of law and the accelerated depreciation method. Using different depreciation methods to calculate the amount of depreciation is not equal in quantity, and therefore the cost of production spread over periods of fixed costs are also different. Therefore, the calculation of depreciation and extraction costs will affect the size, thereby affecting the profits of the enterprise level and ultimately affect the severity of the tax burden. Because there are differences between the depreciation methods, which provides tax planning for enterprises possible. Under normal circumstances, enterprises in the use of fixed assets depreciation method selected for tax planning, we should consider the firm's environment and other factors, can achieve tax savings and financial purposes. The following two sections we will be a depreciation life of the income tax effects of depreciation methods, and 2 introduce some of its tax base effects.

Corporate income tax is the production, operating income and other taxes levied on income, corporate income tax and cons, how much direct impact on the formation of after-tax net profit, the relationship between the immediate interests of enterprises. The fixed assets in enterprises account for a large ratio of column, depreciation of fixed assets must be, then the choice of corporate fixed assets depreciation method will be directly affected. Of fixed assets depreciation method choice of the impact of tax planning is defined as useful life of fixed assets during the period, according to the method of determining the amount of accrued depreciation in the cost-sharing, in order to regulate an annual tax liability has a "tax shield" effectiveness. China's current accounting system, firms are commonly used depreciation methods are the average length of law, the workload of law and the accelerated depreciation method. Using different depreciation methods to calculate the amount of depreciation is not equal in quantity, and therefore the cost of production spread over periods of fixed costs are also different. Therefore, the calculation of depreciation and extraction costs will affect the size, thereby affecting the profits of the enterprise level and ultimately affect the severity of the tax burden. Because there are differences between the depreciation methods, which provides tax planning for enterprises possible. Under normal circumstances, enterprises in the use of fixed assets depreciation method selected for tax planning, we should consider the firm's environment and other factors, can achieve tax savings and financial purposes. The following two sections we will be a depreciation life of the income tax effects of depreciation methods, and 2 introduce some of its tax base effects.

Abstract: the enterprise income tax of enterprises is the income from production and business operations and other income tax collection of enterprise income tax, the weight of the net amount, directly affecting the formation, relationship after the vital interests of enterprises. And fixed assets in the assets of an enterprise, the great than the depreciation of fixed assets of enterprises, then must choose which fixed assets depreciation methods will directly influence. Fixed assets depreciation method for the selection of tax planning is refers to the use of fixed assets, according to determine the lifespan of the corresponding program in the method of depreciation cost allocation to adjust each year, with "the payable tax shields" utility. Our current regulation, enterprise accounting system of depreciation method has an average of law, unit-of-production method and accelerated depreciation method. Using different depreciation method of depreciation calculated in quantity is not equal to each period, so the cost of production cost of fixed assets is different also. Therefore, depreciation computation and extracting will affect the size of the cost, affect enterprise profit level, will ultimately affect the weight of the tax burden of enterprises. Because there are some differences in the depreciation method, the tax planning for the enterprise to provide the possibility. Normally, enterprises in the use of fixed assets depreciation methods selection of tax planning, want to consider the environment factors, can achieve the purpose of tax and finance. Part 2 points below will see 1, the influence of income tax depreciation, 2 introduces several depreciation method and its influence on the tax base.

MY GOD。 也太牛了吧？用翻译机算了。

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