Taxation Aspects of Depreciation Policy


	Taxes and Taxation Reference: Khayrullina, O. I. Taxation Aspects of Depreciation Policy // Taxes and Taxation. 2012. № 1. P. 25-31. URL: https://en.nbpublish.com/library_read_article.php?id=59092 Khayrullina, O. I. Taxation Aspects of Depreciation Policy Abstract: Constantly changing legislation requires taxpayers to choose an effective taxation policy. Orientation at renovation of industry also suggests choosing an effective depreciation policy. Keywords: taxes and taxation, depreciation, depreciation policy, taxation, permanent assets, methods of depreciation, means of depreciation, useful service, tax saving. This article can be downloaded freely in PDF format for reading. Download article References 1. Bukhgalterskiy finansovyy uchet: Uchebnik (GRIF) /Get'man V.G., Terekhova V.A. M.: Izdatel'skiy dom 2. “Dashkov i K”, 2009. 496 s. 3. Vrublevskaya O.V., Romanovskiy M.V. Nalogi i nalogooblozhenie. SPb.: Piter, 2009. 205 s. 4. Koroleva O.A. Amortiziruem po-novomu // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukh- 5. galterskiy uchet. 2009. N 2 S. 5-6. 6. Lalaev S.G. Amortizatsionnaya premiya kak instrument optimizatsii nalogooblozheniya // Finansy. 7. 2009. N 9. S 45. 8. Lermontov Yu.M. Prakticheskiy kommentariy k glave 25 Nalogovogo kodeksa Rossiyskoy Federatsii 9. «Nalog na pribyl'» // Konsul'tantPlyus [elektronnaya versiya] 10. Nalogovoe zakonodatel'stvo // Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii [sayt]. URL: 11. http://www.nalog.ru (data obrashcheniya 15.01.11 g.) 12. Plan schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel'nosti organizatsiy. M.: “Omega- 13. L”, 2008. 128 s. 14. Khayrullina O.I. Vybor optimal'nogo metoda nachisleniya amortizatsii // Kazanskaya nauka. 2010. 15. №1. S.416 16. Khayrullina O.I. Uchet investitsiy v forme kapital'nykh vlozheniy // Ekonomika APK Predural'ya: 17. Nauchno-prakticheskiy zhurnal. 2010 №1. S. 45 18. Yuridicheskim litsam // Upravlenie FNS Rossii po Permskomu krayu [sayt]. URL: http://www.r59. 19. nalog.ru/index.php?topic=ul_59 (data obrashcheniya 11.01.11 g.)

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Khayrullina, O. I. Taxation Aspects of Depreciation Policy