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    折舊為企業計算盈餘及課稅所得的重要減除項目之一,折舊提列的多寡,對於企業稅 負及政府稅收均有重大之影響,因此,掉舊制度不但為企業所關心,且亦為政府所重 視。 本文之目的旨在探討經濟先進國家及我國稅務折舊制度之概況,並對廠商、會計師、 稅務查帳人員進行問卷調查研究,俾求得有益意見以為今後修正稅務折舊制度之參考 。 第一章緒論,第二章介紹折舊的各種基本概念,第三章就美國、法國、德國、日本、 韓國等經濟先進國家及我國稅務折舊制度作一概述,第四章為對廠商、會計師、稅務 查帳人員的「折舊問題」意見調查,第五章為中外折舊制度之比較研究及調查結果研 究分析,最後一章則為結論及建議。


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