下列关于固定资产税收筹划的说法中，正确的是( )。
A．新增固定资产的入账价值要尽可能地高
B．税务筹划不能突破关于税法对折旧年限的最低要求
C．在建工程，则要尽可能晚地转入固定资产
D．整体固定资产工期较长的，最好最后一次性计入固定资产账户
参考答案：B
解析： 如整体固定资产工期长，在完工部分已经投入使用时，对该部分最好分项决算，以便尽早计入固定资产账户。对于在建工程，则要尽可能早地转入固定资产，以便尽早提取折旧。由于折旧费用是在未来较长时间内陆续计提的，为降低本期税负，新增固定资产的入账价值要尽可能地低。
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| Ever since 1 was little, my favourite season was winter. I loved to play in the snow and enjoyed the hot chocolate. 1 , winter never gave me the special gift of snow on my birthday. I would ask my grandmother 2 it didn't snow on my birthday. She would laugh and tell me I asked too many questions. 3 one day, she promised that she would make it snow on my next birthday. That year, 4 my birthday, my grandmother died. I was sad but angry because she had promised to make it snow. The day of my sixth birthday, I woke up and ran to the window, hoping to see just one snowflake(雪花). But there was no 5 . I felt mad at my grandmother. She had broken a promise. By my sixteenth birthday, I 6 all hope of getting my snow, even though I still wished for it.During my party, I stayed with my friends and family and was truly 7 . I 8 the best time ever! Then I saw the white snow 9 down all around. I was so excited that I ran around screaming and laughing. My friends all laughed 10 me, but I didn't care. When I 11 home, my grandpa said he had a gift for me. I was 12 because he had given me a gift. It was a small white box, which looked old. I opened it. There was a crystal snowflake(冰晶雪花)with a card that 13 , “Happy Birthday.” How could this be? My grandpa said it was my grandmother's final 14 on my “sweet sixteenth”. I cried.I was 15 that my smiling grandmother angel was and had been watching over me. | ||||
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