Application of increasing coefficients to the depreciation rate in tax accounting as a tool of corporate tax management
https://doi.org/10.34020/1993-4386-2023-2-37-42
Abstract
The paper considers changes in tax legislation in the application of increasing coefficients to the depreciation rate due to the entry into force of Federal Law No. 321-FZ dated July 14, 2022 "On Amendments to Part Two of the Tax Code of the Russian Federation" (Tax Code of the Russian Federation) and Federal Accounting Standard FSB 6/2020 "Fixed Assets", approved by By Order of the Ministry of Finance of the Russian Federation No. 204n dated September 17, 2020 (this FSB is applied starting from the accounting (financial) statements for 2022), and also analyzed the possibility of applying the existing increasing coefficients to the depreciation rate listed in Article 259.3 of the Tax Code of the Russian Federation. In addition, within the framework of the study, an analysis of judicial practice and explanations concerning the use of increasing coefficients was carried out. As conclusions, the paper outlines the proposed steps to assess the possibility of using increasing coefficients by fund-intensive organizations, taking into account the changes that came into force on January 1, 2023.
About the Authors
A. D. Kunitsyn
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Aleksandr D. Kunitsyn – Postgraduate student NSUEM.
Novosibirsk
D. V. Kunitsyn
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Dmitry V. Kunitsyn – Candidate of Economic Sciences, Associate Professor, Vice-Rector for Research and Additional Education, NSUEM.
Novosibirsk
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Review
For citations:
Kunitsyn A.D., Kunitsyn D.V. Application of increasing coefficients to the depreciation rate in tax accounting as a tool of corporate tax management. Siberian Financial School. 2023;(2):37-42. (In Russ.) https://doi.org/10.34020/1993-4386-2023-2-37-42
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