percentage depletion

简明释义

百分率耗减法,百分率析耗法

英英释义

例句

1.In the mining industry, percentage depletion 百分比耗竭 is often used to calculate the depreciation of mineral assets.

在采矿行业，percentage depletion百分比耗竭通常用于计算矿产资产的折旧。

2.The oil company reported a significant amount of percentage depletion 百分比耗竭 in its annual financial statements.

这家石油公司在其年度财务报表中报告了显著的percentage depletion百分比耗竭。

3.Investors should understand how percentage depletion 百分比耗竭 affects the taxable income of resource extraction companies.

投资者应该了解percentage depletion百分比耗竭如何影响资源开采公司的应税收入。

4.Understanding percentage depletion 百分比耗竭 is crucial for accountants working with resource-based companies.

理解percentage depletion百分比耗竭对于与资源型公司合作的会计师至关重要。

5.The IRS allows a percentage depletion 百分比耗竭 deduction for mineral resources, which can significantly reduce tax liability.

美国国税局允许对矿产资源进行percentage depletion百分比耗竭扣除，这可以显著减少税负。

作文

In the realm of taxation and accounting, one term that frequently arises is percentage depletion. This concept is crucial for businesses involved in the extraction of natural resources, such as oil, gas, minerals, and timber. The percentage depletion method allows these companies to deduct a certain percentage of their gross income derived from resource extraction, effectively reducing their taxable income. This deduction is based on the value of the resource extracted rather than the actual cost incurred in its extraction. For instance, consider a company that extracts oil from a well. If the company sells the oil for $1 million in a given year, it can apply the percentage depletion rate, which is typically set by the IRS, to calculate the deduction. If the allowable percentage depletion rate is 15%, the company would be able to deduct $150,000 from its taxable income. This tax relief is particularly beneficial for resource extraction companies as it allows them to reinvest more capital back into their operations, fostering growth and sustainability.The percentage depletion method differs significantly from the cost depletion method, where deductions are based on the actual costs associated with acquiring and extracting the resource. While cost depletion requires detailed accounting of expenses, percentage depletion simplifies the process, making it more accessible for smaller firms that may not have the resources for extensive accounting practices. However, there are limitations to the percentage depletion method. For example, it is only available to independent producers and royalty owners, meaning larger corporations that own the resource outright may not benefit from this deduction. Additionally, the percentage depletion deduction cannot exceed 100% of the taxpayer's net income from the property, ensuring that the deduction remains proportional to the income generated. Critics of the percentage depletion system argue that it provides an excessive tax break to resource extraction companies, potentially encouraging over-extraction and environmental degradation. They contend that such policies should be re-evaluated to ensure that they promote sustainable practices rather than incentivizing the depletion of natural resources without regard for environmental impact. On the other hand, proponents argue that percentage depletion is essential for maintaining the viability of the extraction industry, especially in regions where such industries are the backbone of the economy. By allowing companies to reduce their tax burden, the government can help sustain jobs and economic activity in these areas. In conclusion, percentage depletion serves as a significant tax strategy for businesses engaged in resource extraction. While it provides valuable financial relief, it also raises important questions about environmental sustainability and the long-term implications of resource depletion. As policymakers continue to navigate these complex issues, the future of percentage depletion will undoubtedly be a topic of ongoing debate, reflecting the balance between economic growth and environmental stewardship.

在税收和会计的领域中，一个经常出现的术语是百分比耗竭。这个概念对于涉及自然资源开采的企业至关重要，例如石油、天然气、矿物和木材。百分比耗竭方法允许这些公司从其资源开采所产生的总收入中扣除一定比例，从而有效降低应纳税所得额。这个扣除是基于提取资源的价值，而不是实际提取过程中发生的成本。例如，考虑一家从油井中提取石油的公司。如果该公司在某一年以100万美元的价格出售石油，它可以应用百分比耗竭率，这通常由国税局设定，以计算扣除。如果允许的百分比耗竭率为15%，那么该公司将能够从其应纳税所得额中扣除15万美元。这种税收减免对资源开采公司特别有利，因为它允许他们将更多的资金再投资回运营中，从而促进增长和可持续性。百分比耗竭方法与成本耗竭方法有显著区别，后者的扣除是基于与获取和提取资源相关的实际成本。虽然成本耗竭需要详细的费用会计，但百分比耗竭简化了这一过程，使得小型企业更容易获得，因为他们可能没有资源进行广泛的会计实践。然而，百分比耗竭方法也有其限制。例如，它仅适用于独立生产商和特许权所有者，这意味着拥有资源的较大公司可能无法享受这一扣除。此外，百分比耗竭扣除不能超过纳税人来自该财产的净收入的100%，确保扣除与所产生的收入保持成比例。百分比耗竭体系的批评者认为，它为资源开采公司提供了过多的税收减免，可能鼓励过度开采和环境退化。他们主张，应重新评估此类政策，以确保它们促进可持续做法，而不是激励在不考虑环境影响的情况下耗竭自然资源。另一方面，支持者认为，百分比耗竭对于维持开采行业的生存至关重要，尤其是在这些行业是经济支柱的地区。通过允许公司减少税负，政府可以帮助维持这些地区的就业和经济活动。总之，百分比耗竭作为从事资源开采的企业的重要税收策略。虽然它提供了宝贵的财务减免，但它也引发了关于环境可持续性和资源耗竭长期影响的重要问题。随着政策制定者继续应对这些复杂问题，百分比耗竭的未来无疑将成为持续辩论的话题，反映经济增长与环境保护之间的平衡。