Налоги как инструмент софинансирования программы реиндустриализации

Финансы. 2016. № 4. С. 56–59.

Tiutiuriukov V., Тютюрюков Н. Н., Тернопольская Г. Б.

This article discusses the use of public finance to reindustrialize Russian economy. The authors focus on the growing wear and tear of fixed assets, which damages the competitiveness of the Russian economy (even compared to other CIS economies). They show how a proper implementation of changes to corporate profits tax (CPT) may improve the situation and provide a calculation of CPT and VAT deduction in case of repair of fully depreciated fixed assets. They also prove that cost of repair of fully depreciated fixed assets should not be deducted for CPT purposes or affect the incoming deductible VAT.

Keywords: производительность труда, налог на добавленную стоимость (НДС), depreciation, VAT, labor productivity, налог на прибыль организаций, амортизация основных средств, profit tax, cost of repair, расходы на ремонт