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Taxes and Taxation
Reference:
Tsyrenzhapova, Yu. M.
The Concept of Redemption Price of the Leasing Item
// Taxes and Taxation.
2011. ¹ 6.
P. 41-45.
URL: https://en.nbpublish.com/library_read_article.php?id=58374
Tsyrenzhapova, Yu. M. The Concept of Redemption Price of the Leasing ItemAbstract: In the current economic environment leasing is an attractive way of obtaining permanent assets for many organizations. However, despite the fact that leasing came to Russia at the beginning of the last decade, there are still certain problems arising when the ownership of the leasing item is passed to a lessee. In particular, these problems appear in the process of tax reporting of the redemption price of the leasing item. Keywords: tax, leasing, agreement, property, payment, redemption, amortization, advance payment, reporting, the Code.
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