Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Bazhenov, A. A., Kuznetsov, D. V. Peculiarities of Taxation of Leasing Transactions

Abstract: The author of this article considers a leasing operation to be a fl exible tool for managing investment activity. It is shown that a leasing operation becomes even more fl exible when leasing agreements involve real options. When assessing the effi ciency of a leasing operation, it is necessary to take into account real options if they are stated in a leasing agreement, and peculiarities of taxation of leasing subjects. The author studies how real options in a leasing operation infl uences the benefi t of an operation for a lessee and a lesser taking into account leasing taxation.


Keywords:

taxes and taxation, leasing, real, option, taxation, benefi t, property, evaluation, effi ciency, fi nancing.


This article can be downloaded freely in PDF format for reading. Download article


References
1. Astakhova E.Yu., Safonova I.V. Problemy metodicheskogo obespecheniya bukhgalterskogo ucheta lizingovykh
2. operatsiy. Uchet u lizingodatelya // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy
3. uchet. 2010. ¹11. S. 74 - 80.
4. Beletskaya Yu.A. Nalogovyy uchet lizingovykh operatsiy // Nalog na pribyl': uchet dokhodov i raskhodov.
5. 2010. ¹11. S. 29 - 42.
6. Bulaev S.V. Lizing avto: spornye voprosy i ofitsial'nye otvety // Transportnye uslugi: bukhgalter-
7. skiy uchet i nalogooblozhenie. 2010. ¹6. S. 32 - 42.
8. Vetrova E.N. Primenenie metoda real'nykh optsionov // Menedzhment v Rossii i za rubezhom. 2010. ¹3
9. S. 58 – 64.
10. Gilinskaya G. Lizing: izmenenie sudebnoy praktiki // Finansovaya gazeta. 2011. ¹5. S. 11 - 12.
11. Golub' D. Vykupnoy lizing: otrazhenie tseny imushchestva, nakhodyashchegosya na balanse lizingopoluchatelya,
12. v bukhgalterskom i nalogovom uchete // Finansovaya gazeta. 2010. ¹34. S. 8.
13. Kirillovykh A.A. Lizingovye sdelki: nekotorye voprosy pravovogo regulirovaniya obyazatel'stv //
14. Nalogi. 2010. ¹21. S. 16 - 22.
15. Klimova M.A. Lizing oborudovaniya: uchet i nalogooblozhenie u predpriyatiya-lizingopoluchatelya //
16. Bukhgalterskiy uchet v izdatel'stve i poligrafii. 2010. ¹8. S. 20 - 25.
17. Mel'nikova L.A., Baranova E.V. Osnovy ucheta lizingovykh operatsiy // Sovremennyy bukhuchet. 2010.
18. ¹6. S. 3 - 17.
19. Semenikhin V.V. Arenda - lizing: lizingovye platezhi u lizingopoluchatelya // Nalogi. 2009. ¹41. S.
20. 7 - 13.
21. Chernikov V. Lizingovye sdelki: perspektivy sotrudnichestva so strakhovymi kompaniyami //
22. Konsul'tant. 2010. ¹23. S. 74 - 77.