THE PREVALENCE OF THE DEPRECIATION TAX BENEFITS
The purpose of this study is to examine the practical application under the tax laws of options amortization of tax policy. The analysis was conducted on the basis of statistical tax reporting the Federal tax for 2015, selectively in the Volga Federal district and Kirov region in comparison with the General data on the Russian Federation. The law provides for a system of tax preferences, as groups of depreciable property, and for certain categories of taxpayers. Features of formation of depreciation policy at the micro level depends on many factors, but the main condition for the use of benefits is the availability of the company's tax managers, whose qualifications will allow you to take advantage of all the benefits and avoid the risks of active forms of tax planning in equity investments. The purpose of this study is to examine the practical application under the tax laws of options amortization of tax policy. The analysis was conducted on the basis of statistical tax reporting, Federal tax service of Russia for 2015, selectively in the Volga Federal district and Kirov region in comparison with the General data on the Russian Federation. The law provides for a system of tax preferences, as groups of depreciable property, and for certain categories of taxpayers. Features of formation of depreciation policy at the micro level depends on many factors, but the main condition for the application of benefits is the availability of the company's tax managers, whose qualifications will allow you to take advantage of all the benefits and avoid the risks of active forms of tax planning in equity investments. The most popular legitimate way to increase costs in terms of depreciation is the "bonus Depreciation". More than a hundred of Kirov enterprises in 2015, took the opportunity to write off part of the cost of capital investment at the time of input of objects in operation. Accordingly, no further depreciation shall be 70% or 90% of the cost of fixed assets, and the company pays income tax to a lesser extent at the time of investment. The "prize" for capital investment can be used by any organization on the General tax regime, if the management is willing to take responsibility for its application. The tax code provides that in the implementation of object interac-motovskomu person earlier than five years from the date of putting the asset into operation, the amount of bonus depreciation to be recovered and is included in non-operating income of the period of implementation.