Investment tax deduction
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Investment tax deduction

Для субъектов инвестиционной деятельности, реализующих инвестиционные проекты, предусмотрено право на применение инвестиционного налогового вычета по налогу на прибыль организаций в отношении объектов основных средств, относящихся к подразделу "Машины и оборудование" третьей - десятой амортизационных групп, за исключением объектов основных средств, с даты выпуска которых прошло более 5 лет и которые приобретены у взаимозависимых лиц, основным видом экономической деятельности (классифицируемым на основании кодов видов деятельности в соответствии с Общероссийским классификатором видов экономической деятельности ОК 029-2014) которых являются виды экономической деятельности, включенные: (в ред. Распоряжения Губернатора Астраханской области от 15.11.2023 N 885-р).

  • Manufacturing industries In the section "Manufacturing industries", with the exception of the class "Production of other non-metallic mineral products" and types of economic activities for the production of excisable goods; (paragraph introduced by Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)
  • Cargo transportation In the subgroups "Transportation of goods by specialized vehicles" and "Transportation of goods by non-specialized cars; (paragraph introduced by Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)
  • Activities in the field of telecommunications Activities in the field of telecommunications in the class "Activities in the field of telecommunications", as well as in the group "Data processing activities, provision of information placement services and related activities of the "subclass"Data processing activities, provision of information placement services, activities of portals in the information and communication network of the Internet" class"Activities in information technology" section J "Information and communication activities". (the paragraph was introduced by the Order of the Governor of the Astrakhan region dated 11/15/2023 N 885-r)
  • Activities of road freight transport vehicles of the "group "Activities of road freight transport" of the subclass "Activities of road freight transport and transportation services" of the class "Activities of land and pipeline transport", as well as in the classes "Activities of water transport" and "Warehousing and auxiliary transport activities" of section H "Transportation and storage"; (paragraph introduced by the Order Governor of the Astrakhan region from 11/15/2023 N 885-r)

The application of the deduction will reduce the income tax credited to the budget of the Astrakhan region by 90% of the costs of acquisition, construction (modernization) of fixed assets provided for in the investment agreement. The maximum amount of reduction in the corporate income tax rate to the budget of the Astrakhan region is 5%.

These support measures are provided in accordance with the Law of the Astrakhan Region dated 11/16/2009 No. 83/2009-OZ "On a reduced corporate income tax rate for certain categories of taxpayers to be credited to the budget of the Astrakhan Region and the application of an investment tax deduction"