| Issue |
MATEC Web Conf.
Volume 193, 2018
International Scientific Conference Environmental Science for Construction Industry – ESCI 2018
|
|
|---|---|---|
| Article Number | 05086 | |
| Number of page(s) | 5 | |
| Section | Economics and Management in the Concept of Sustainable Living Environment | |
| DOI | https://doi.org/10.1051/matecconf/201819305086 | |
| Published online | 20 August 2018 | |
Influence of depreciation calculation of fixed assets on the optimization of income tax
Moscow State University of Civil Engineering, Yaroslavskoye shosse, 26, Moscow, 129337, Russia
*
Corresponding author: ivz-mgsu@mail.ru
The article explores the possibility of applying various approaches to the depreciation calculation in tax accounting, it takes into the account characteristics of depreciable assets, the establishment of various useful lives and methods for calculating depreciation. The article analyses the possibility of using an alternative choice of calculating depreciation in order to reduce the tax burden on the enterprise in terms of income tax. The attention is focused on the application of tax benefits established by the Tax Code. It can be used in calculating depreciation of fixed assets. The author deals with the main differences between the depreciation calculation of charges of fixed assets in accounting and tax accounting, she formulates the problems arising due to different approaches to the estimation of initial cost and depreciation calculation.
© The Authors, published by EDP Sciences, 2018
This is an Open Access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.