TAXATION OF ALTERNATIVE ENERGY FACILITIES
Journal: AUDITOR
Volume 6 № 2
, 2020
Rubrics: TAXES AND TAXATION
Authors:
1.
OOO «Gruppa kompaniy “DEKART”»
(General Accountant)
from 01.01.2015 until now
Moscow, Russian Federation
from 01.01.2015 until now
Moscow, Russian Federation
Type:
Article
Pages:
from 38
to 42
Status:
Published
Received:
25.02.2020
Accepted:
12.03.2020
Published:
12.03.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
wind generator, solar panel, autonomous energy supply, mini-energy, corporate property tax, alternative sources
Abstract (English):
Alternative energy begins to enter into economic activity, being a factor in reducing costs. The multivariance of the forms of its existence gives rise to differences in the formation of the initial cost, depreciation and calculation of residual value. With various options, it is possible to consider objects as movable or immovable property. The article proposes a methodology for calculating property tax of organizations depending on the purpose, type and installation of the object.
Alternative energy begins to enter into economic activity, being a factor in reducing costs. The multivariance of the forms of its existence gives rise to differences in the formation of the initial cost, depreciation and calculation of residual value. With various options, it is possible to consider objects as movable or immovable property. The article proposes a methodology for calculating property tax of organizations depending on the purpose, type and installation of the object.
Keywords:
wind generator, solar panel, autonomous energy supply, mini-energy, corporate property tax, alternative sources
wind generator, solar panel, autonomous energy supply, mini-energy, corporate property tax, alternative sources
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