depletion allowance

简明释义

折耗减免

英英释义

例句

1.Investors often look for firms that maximize their depletion allowance for tax benefits.

投资者通常寻找那些最大化其耗竭津贴以获得税收优惠的公司。

2.The oil company applied for a depletion allowance to account for the reduction in their reserves.

石油公司申请了耗竭津贴以计算其储备的减少。

3.The depletion allowance can significantly reduce taxable income for mining operations.

对于采矿业务，耗竭津贴可以显著减少应纳税收入。

4.Understanding the depletion allowance is crucial for companies involved in natural resource extraction.

了解耗竭津贴对参与自然资源开采的公司至关重要。

5.When calculating profits, the accountant factored in the depletion allowance related to mineral rights.

在计算利润时，会计师考虑了与矿权相关的耗竭津贴。

作文

The concept of depletion allowance is significant in the context of natural resource management and taxation. It refers to a tax deduction that allows businesses, particularly those involved in the extraction of natural resources, to account for the reduction in the value of their resource reserves as they are depleted. This allowance is crucial for companies that extract minerals, oil, gas, or timber, as it helps them recover some of the costs associated with the extraction process. Without the depletion allowance, these companies would face a heavier tax burden, which could discourage investment in resource extraction and lead to increased costs for consumers.In essence, the depletion allowance serves as a financial tool that recognizes the finite nature of natural resources. As companies extract resources, they are not only using up a valuable asset but also incurring expenses related to exploration, extraction, and environmental impact mitigation. The allowance provides a way to offset these costs against taxable income, thereby encouraging sustainable practices in resource management.There are two main types of depletion allowance: cost depletion and percentage depletion. Cost depletion is based on the actual cost of the resource and how much has been extracted. For example, if a company spends $1 million to extract a certain amount of oil and later extracts 10% of it, they can deduct $100,000 from their taxable income. On the other hand, percentage depletion allows companies to deduct a fixed percentage of their gross income from the resource, regardless of the actual costs incurred. This method is often more beneficial for smaller companies or those with less predictable extraction costs.Understanding the implications of the depletion allowance is vital for both businesses and policymakers. For businesses, it affects their financial planning and investment strategies. Companies must carefully track their resource extraction and manage their tax liabilities effectively to optimize their financial performance. For policymakers, the depletion allowance raises important questions about resource conservation and environmental sustainability. While it incentivizes resource extraction, it can also lead to over-exploitation if not managed properly.Moreover, the depletion allowance has broader economic implications. It influences market dynamics by affecting the supply and demand of natural resources. When companies can deduct their extraction costs, they may be more inclined to invest in new projects, leading to increased production and potentially lower prices for consumers. However, this can also create a cycle of dependency on resource extraction, which may hinder the transition to more sustainable energy sources.In conclusion, the depletion allowance is a critical aspect of resource management and taxation that impacts businesses, consumers, and the environment. It provides a necessary financial mechanism for companies engaged in resource extraction, allowing them to offset costs and remain competitive. However, it also necessitates careful consideration by policymakers to ensure that it does not encourage unsustainable practices. As we move towards a more sustainable future, understanding and refining the depletion allowance will be essential in balancing economic growth with environmental stewardship.

“耗竭津贴”这一概念在自然资源管理和税收的背景下具有重要意义。它指的是一种税收扣除，允许企业，尤其是那些从事自然资源开采的企业，计算其资源储备因开采而减少的价值。这种津贴对开采矿物、石油、天然气或木材的公司至关重要，因为它帮助他们弥补与开采过程相关的一些成本。如果没有“耗竭津贴”，这些公司将面临更重的税收负担，这可能会抑制对资源开采的投资，并导致消费者成本增加。从本质上讲，“耗竭津贴”作为一种财务工具，承认了自然资源的有限性。随着公司提取资源，他们不仅在使用一个有价值的资产，还承担与勘探、开采和环境影响缓解相关的费用。该津贴提供了一种抵消这些成本的方式，从而鼓励可持续的资源管理实践。“耗竭津贴”主要有两种类型：成本耗竭和百分比耗竭。成本耗竭基于资源的实际成本以及已经提取多少。例如，如果一家公司花费100万美元提取一定数量的石油，并在后期提取了其中的10%，他们可以从应纳税所得中扣除10万美元。另一方面，百分比耗竭允许公司从资源的总收入中扣除固定比例，而不管实际发生的成本。这种方法通常对小型公司或那些开采成本不太可预测的公司更为有利。理解“耗竭津贴”的影响对于企业和政策制定者都至关重要。对于企业来说，它影响着财务规划和投资策略。公司必须仔细跟踪其资源开采情况，并有效管理税务负担，以优化财务表现。对于政策制定者而言，“耗竭津贴”提出了关于资源保护和环境可持续性的重大问题。虽然它激励了资源的开采，但如果管理不当，也可能导致过度开发。此外，“耗竭津贴”还具有更广泛的经济影响。它通过影响自然资源的供需关系来影响市场动态。当公司能够扣除其开采成本时，他们可能更愿意投资新项目，从而导致产量增加并可能降低消费者价格。然而，这也可能造成对资源开采的依赖循环，这可能阻碍向更可持续能源来源的过渡。总之，“耗竭津贴”是资源管理和税收的重要方面，影响着企业、消费者和环境。它为从事资源开采的公司提供了必要的财务机制，使他们能够抵消成本并保持竞争力。然而，它也需要政策制定者仔细考虑，以确保它不会鼓励不可持续的做法。随着我们迈向更加可持续的未来，理解和完善“耗竭津贴”将在平衡经济增长与环境保护方面至关重要。