ЭКОНОМИЧЕСКИЕ ВЫГОДЫ ОТ ВАРИАНТОВ НАЧИСЛЕНИЯ АМОРТИЗАЦИОННОЙ ПРЕМИИ В ИНДУСТРИАЛЬНОЙ КОРПОРАЦИИ

Abstract

В статье предложено определение эффективной амортизационной политики, в рамках которой представлены табличные расчеты начисления амортизации с применением амортизационной премии линейным и нелинейным методами, показывающие максимизацию сумм амортизационных поступлений и минимизацию налоговых изъятий. На примере хозяйственной деятельности индустриальных корпораций доказывается правомерность получения допустимой минимальной налоговой величины, с одной стороны, и максимальной экономической (материальной) выгоды с другой, причем в действующем поле современного российского налогового законодательства. ; Reindustrialization of the Russian national economy under the conditions of tightening economic sanctions challenges industrial corporations, especially corporations partially owned by the government, to use their internal sources of finance efficiently. In large part, this depends on the depreciation policy adopted and being implemented by the state. In this regard, the main scientific idea of the paper is economic justification of the amounts of financial benefit gained through the implementation of various methods for charging depreciation within the framework of the current tax legislation of the Russian Federation. The research object is the process of establishing internal sources of funding economic activity under the conditions of reindustrialization of the national industry. The subject of research is the practical methodological approaches used for the development of depreciation policy, including methods and techniques for calculating financial benefits of using various schemes of depreciation calculation to replenish internal sources of financing the production growth. The major scientific finding of the study is the proposed financial mechanism for the establishment and replenishment of internal sources of funding, which is described as a multilevel interdependence of objects and subjects, as well as the key principles and methodological approaches, methods and tools, including scenarios for developing an effective depreciation policy (strategy) of a corporation and a multicorporate enterprise. The authors propose a definition of effective depreciation policy, which comprises tabular calculations of bonus depreciation performed with linear and nonlinear methods that show maximization of the incoming depreciation and minimization of tax exemptions. The legitimacy of obtaining the minimum tax value allowable, on the one hand, and the maximum economic (financial) benefit, on the other, is proved through the economic activity of industrial corporations. The former and the latter appear to be performable within the framework of the current tax legislation of the Russian Federation.