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Инвестиционный вычет по налогу на прибыль

дайджест_1.jpg

Организациям, которые решили применять инвестиционный вычет по налогу на прибыль, следует помнить, что если их деятельность будет убыточна, то они не смогут «списать расходы» на приобретение, модернизацию, реконструкцию объекта основных средств (и другие подобные затраты, кроме затрат на ликвидацию) не только через инвестиционный вычет, но и через амортизацию.
Специалисты управления доходов департамента финансов и бюджетной политики разъясняют, что если по объекту начали применять инвестиционный вычет, то вернуться к амортизации не получится.
Минфин запретил начислять ее по объекту, по которому начали пользоваться инвестиционным вычетом, даже в случае отказа от вычета, даже если организация смогла использовать его лишь частично.

 
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Организациям, которые решили применять инвестиционный вычет по налогу на прибыль, следует помнить, что если их деятельность будет убыточна, то они не смогут «списать расходы» на приобретение, модернизацию, реконструкцию объекта основных средств (и другие подобные затраты, кроме затрат на ликвидацию) не только через инвестиционный вычет, но и через амортизацию.
Специалисты управления доходов департамента финансов и бюджетной политики разъясняют, что если по объекту начали применять инвестиционный вычет, то вернуться к амортизации не получится.
Минфин запретил начислять ее по объекту, по которому начали пользоваться инвестиционным вычетом, даже в случае отказа от вычета, даже если организация смогла использовать его лишь частично. [~DETAIL_TEXT] => дайджест_1.jpg

Организациям, которые решили применять инвестиционный вычет по налогу на прибыль, следует помнить, что если их деятельность будет убыточна, то они не смогут «списать расходы» на приобретение, модернизацию, реконструкцию объекта основных средств (и другие подобные затраты, кроме затрат на ликвидацию) не только через инвестиционный вычет, но и через амортизацию.
Специалисты управления доходов департамента финансов и бюджетной политики разъясняют, что если по объекту начали применять инвестиционный вычет, то вернуться к амортизации не получится.
Минфин запретил начислять ее по объекту, по которому начали пользоваться инвестиционным вычетом, даже в случае отказа от вычета, даже если организация смогла использовать его лишь частично. 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=> Бизнес [~NAME] => Бизнес [ACTIVE] => Y [~ACTIVE] => Y [DEPTH_LEVEL] => 2 [~DEPTH_LEVEL] => 2 [SECTION_PAGE_URL] => /chronicle/category.php?SECTION_ID=93 [~SECTION_PAGE_URL] => /chronicle/category.php?SECTION_ID=93 [IBLOCK_TYPE_ID] => CHRONICLE [~IBLOCK_TYPE_ID] => CHRONICLE [IBLOCK_CODE] => Chronicle [~IBLOCK_CODE] => Chronicle [IBLOCK_EXTERNAL_ID] => [~IBLOCK_EXTERNAL_ID] => [GLOBAL_ACTIVE] => Y [~GLOBAL_ACTIVE] => Y [IPROPERTY_VALUES] => Array ( ) ) ) ) [~BUY_URL] => /chronicle/detail.php?ID=16727&action=BUY&id=16727 [BUY_URL] => /chronicle/detail.php?ID=16727&action=BUY&id=16727 [~ADD_URL] => /chronicle/detail.php?ID=16727&action=ADD2BASKET&id=16727 [ADD_URL] => /chronicle/detail.php?ID=16727&action=ADD2BASKET&id=16727 [~SUBSCRIBE_URL] => /chronicle/detail.php?ID=16727&action=SUBSCRIBE_PRODUCT&id=16727 [SUBSCRIBE_URL] => /chronicle/detail.php?ID=16727&action=SUBSCRIBE_PRODUCT&id=16727 [CATALOG_MEASURE_NAME] => [~CATALOG_MEASURE_NAME] => [CATALOG_MEASURE_RATIO] => [META_TAGS] => Array ( [TITLE] => Инвестиционный вычет по налогу на прибыль [BROWSER_TITLE] => [KEYWORDS] => [DESCRIPTION] => ) ) 1Array ( ) 2Array ( ) 31231
 


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