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