Investitsionny tax deduction and peculiarities of its calculation

Abstract

In the article the questions of expediency of the recovery of the tax benefits on tax on profit of organizations with the aim of stimulating investment activity of economic entities. Particular attention should be paid to the restoration of investment incentives for income tax; the need to expand the rights of regional and local authorities in the provision of benefits for taxes credited to the relevant budgets; tax incentives for business.

Keywords

• налог на прибыль
• налоговая льгота
• инвестиционная активность
• инвестиционный налоговый вычет
• капитальные вложения
• амортизационная группа
• предельная величина вычета