Sites of the Kemerovo region

Department of Investments and Strategic Development of the Kemerovo Region

http://dep.keminvest.ru

Internet portal of public authorities of the Kemerovo region

www.kemobl.ru

Council of People's Deputies of the Kemerovo Region

www.sndko.ru

Information portal "Kemerovo region"

www.kemoblast.ru

Investment portal of the Kemerovo region

keminvest.ru

Investment Promotion Agency

www.agency.keminvest.ru

Department of Investments and Strategic Development of the Kemerovo Region

http://dep.keminvest.ru

Information portal "Kemerovo region"

www.kemoblast.ru

Investment portal of the Kemerovo region

keminvest.ru

Investment Promotion Agency

www.agency.keminvest.ru

Department of Investments and Strategic Development of the Kemerovo Region

http://dep.keminvest.ru

Investment portal of the Kemerovo region

keminvest.ru

Investment Promotion Agency

www.agency.keminvest.ru
Investment tax deduction

Investment tax deduction

In the Kuzbass, Law No. 52-OZ, "On the Investment Tax Deduction for Corporate Profit Tax" was passed on 18/07/2019.

According to the law, organizations for 24 types of economic activity have the right to apply the deduction (some clothing production, textile production, beverage production, food production, leather, paper, etc.)

Also a prerequisite is the reflection in the accounting policy of the organization of the right to apply the investment tax deduction for corporate income tax.

The peculiarity of this deduction is the fact that the amount of expenses incurred for the acquisition of fixed assets 3-7 depreciation fixed assets can be deducted from the amount of the calculated corporate income tax in the amount of not more than 50 percent of the taxpayer expenses for the acquisition and reconstruction of fixed assets.

Depreciation on property whose acquisition costs are involved in the calculation of the deduction is not charged.

The corporate income tax rate used to determine the marginal investment tax deduction is set at 10 percent.

The bill provides for the possibility of accounting for taxpayer expenses over the next years that exceed the maximum investment tax deduction for the tax period.

The provisions of the bill will be valid until December 31, 2027.


Об инвестиционном налоговом вычете по налогу на прибыль организаций (52-ОЗ от 18.07.2019).docx

Создано: 2019-11-05Обновлено: 2020-04-23
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