ПРОБЛЕМЫ НАЛОГОВОГО ВОЗДЕЙСТВИЯ НА ЦЕЛЕВОЕ ИСПОЛЬЗОВАНИЕ АМОРТИЗАЦИИ

Authors : B ERMEKPAEV

Pages : 30-37

View : 16 | Download : 7

Publication Date : 2014-05-01

Article Type : Research Paper

Abstract :In article problems of use of the depreciation charges, level of development of depreciation, in-dicators of movement of fixed assets are shown depreciation’s role in reproduction of fixed assets. Levels of target and inappropriate use of the depreciation charges, depreciation’s tax to revenue ra-tio were determined.
Keywords : accumulated depreciation, depreciation of fixed assets, depreciations tax to reve nue ratio, the fixed capital, the added depreciation resource, renewal financing through accumulated depreciation, elasticity of fixed assets and depreciation resource