INTRACOMPANY RESERVES OF INDUSTRIAL CORPORATIONS: VARIANTS OF CALCULATION OF BONUS DEPRECIATION
V.O. Fedorovich, N.V. Koncipko
Novosibirsk State University of Economics and Management, Kamensky st., 56, Novosibirsk, Novosibirsk Region, 630099
Keywords: реиндустриализация, экономические санкции, капитальные вложения, амортизационная премия, эффективная амортизационная политика, налог на прибыль, налог на имущество, методы ускоренной амортизации, reindustrialization, economic sanctions, capital investment, bonus depreciation, effective amortization policy, income tax, property tax, accelerated depreciation methods
Abstract
The definition of the effective amortization policy is suggested; tabular calculations of charging of depreciation using bonus depreciation by straight-line method and non-linear method, which demonstrate maximization of sums of depreciation earnings and minimization of bite of taxes, are presented within the policy. Validity of receipt of the maximum tax value, on the one hand, and economic (material) gain, on the other, notably within the effective modern Russian tax legislation, is proved by the example of economic activity of the industrial corporations.
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