Abstract
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.
Highlights
Accounting for depreciation of fixed assets is one of the most difficult issues in modern Russian accounting and tax accounting
In the Tax Code the concept of an "inventory object" is not established, but if as a result of calculations, the cost of such facilities is less than the established criterion, depreciation on them will not be accrued in tax accounting
To reduce the tax burden, it is necessary to take into account various factors and use the benefits prescribed in the Tax Code
Summary
Accounting for depreciation of fixed assets is one of the most difficult issues in modern Russian accounting and tax accounting. The difference in approaches to the recognition of fixed assets, in the formation of the initial cost, in the methods of calculating depreciation leads to disagreements in accounting while calculating the taxable profits. Accounting and tax accounting in the Russian Federation is regulated by laws, compliance of which is the responsibility of each organization. With regard to the accounting of fixed assets, including accrual of depreciation, the main legislative document in accounting is Russian Accounting Regulations 6/01 "Accounting for fixed assets." This document prescribes the requirements for accounting for fixed assets, but at the same time offers an alternative approach while choosing the method of calculating depreciation, establishing a cost criterion for classifying assets as fixed assets, etc. Despite the strict requirements of tax legislation for the calculation of income tax, the accountant is given some freedom of choice in determining the estimated useful life, the method of calculating depreciation, usage of tax benefits, which allows you to reduce the tax burden on the organization throughout the management of depreciation
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