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TAXATION OF LEASING OPERATIONS
Bityutskaya Maria Olegovna1, Mingaleva Anna Michailovna2, Pelkova Svetlana Vladimirovna3
1Tyumen State Academy of World Economy, student 4 courses, faculty of Management and Law
2Tyumen State Academy of World Economy, student 4 courses, faculty of Management and Law
3Tyumen State Academy of World Economy, lecturer (assistant Professor)
1Tyumen State Academy of World Economy, student 4 courses, faculty of Management and Law
2Tyumen State Academy of World Economy, student 4 courses, faculty of Management and Law
3Tyumen State Academy of World Economy, lecturer (assistant Professor)
Abstract
Leasing being a its unique economic substance acts as a stimulant of economic and investment activity of the enterprise at all levels. In accordance with the Tax Code, leasing operations are subject to value added tax (VAT), income tax for leasing and renting and property taxes. The subject of leasing, transferred to the lessee under the lease agreement is recorded in the balance sheet of the lessee or lessor decided by a mutual agreement by mutual agreement.
Keywords: Accounting, lease, lessee, lessor, property tax, tax on profits, taxation, VAT
Category: 08.00.00 Economics
Article reference:
Taxation of leasing operations // Modern scientific researches and innovations. 2015. № 12 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/12/60014
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