Possibilities of optimizing the tax bar with leasing
1. «South Ural state university» (national research university)
Considered are: the advantages of leasing in front of a loan, the reasons for preferences, in conditions of financial instability, taxpayers in favor of leasing, rather than buying them. It is revealed which contracts taxpayers prefer when purchasing fixed assets. The possibilities of optimization of the tax burden by means of leasing are discussed. A more often discussed question is about accelerated depreciation and how it affects taxes. In particular, three tax aspects are considered when applying the accelerated depreciation of the acquired item under a leasing agreement. Considered the possibility of accounting when choosing the balance holder of the leased asset. The issue is highlighted in the classification of rent, recommendations are given. A practical example is considered, where the benefit is calculated depending on the balance holder. The article also highlights innovations in the part of legislation regarding accounting and taxation of items purchased under a leasing agreement. Questions on the specifics of accounting are highlighted, and the role of taxation in leasing operations is revealed.
Keywords: leasing accounting, accounting of lease (leasing), optimization of taxes for leasing, leasing, leasing, financial and operating leasing