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Reforma
Issue: 61
ПРОБЛЕМЫ НАЛОГОВОГО ВОЗДЕЙСТВИЯ НА ЦЕЛЕВОЕ ИСПОЛЬЗОВАНИЕ АМОРТИЗАЦИИ...
ПРОБЛЕМЫ НАЛОГОВОГО ВОЗДЕЙСТВИЯ НА ЦЕЛЕВОЕ ИСПОЛЬЗОВАНИЕ АМОРТИЗАЦИИ
Authors :
B. ERMEKPAEV
Pages :
30-37
View :
4 |
Download :
2
Publication Date :
2014-05-01
Article Type :
Research Article
Abstract :
In article problems of use of the depreciation charges, level of development of depreciation, in-dicators of movement of fixed assets are shown depreciation’s role in reproduction of fixed assets. Levels of target and inappropriate use of the depreciation charges, depreciation’s tax to revenue ra-tio were determined.
Keywords :
accumulated depreciation
,
depreciation of fixed assets
,
depreciation’s tax to reve-nue ratio
,
the fixed capital
,
the added depreciation resource
,
renewal financing through accumulated depreciation
,
elasticity of fixed assets and depreciation resource
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