tailieunhanh - Tiếng anh chuyên nghành kết toán kiểm toán - Phần 10

Tham khảo tài liệu tiếng anh chuyên nghành kết toán kiểm toán - phần 10 , tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | TAX LAWS: Although this book is about financial and managerial accounting, it is certainly necessary to call your attention to the unique features of depreciation under the tax code. First, it is important to note that tax methods and financial accounting methods are not always the same; that is certainly true when it comes to the subject of depreciation. For example, when the economy "slows down" governments will often try to stimulate economic investment activity by providing special incentives that are realized through rapid depreciation for tax purposes (even immediate write-off in some cases). Now, you may wonder how this is supposed to help the economy. Well, suppose you were thinking of buying a new truck for use in your trade or business. If the government said you could reduce your taxable income by the amount of the purchase price immediately (rather than depreciating the asset over a much longer period of time), you see how this might prompt you to buy and bring about an incremental improvement in the economy.