Depreciation premium by medical companies in tax accounting as method of optimizing corporate income tax

Depreciation bonus — the possibility of a one-time reflection of up to 30% (or 10%) of capital expenditures in tax accounting, is an effective tool of tax policy, allowing the company to postpone the payment of tax to a later period, thereby stimulating it to update fixed assets. At the same time, it is important to know all the features of the reflection of this premium in tax accounting in order to avoid sanctions for violation of tax legislation. In this regard, the purpose of the study is to analyze the specifics and identify the features of recording a depreciation premium in tax accounting, as well as to present practical recommendations for optimizing income tax in medical organizations by applying a depreciation premium. The article discusses the specifics of calculating the amount of the depreciation premium and the conditions for its application by medical companies, reflects the conditions for its application, as well as the specifics of drawing up a tax policy in this area of taxation. Practical situations regarding the application and calculation of the amount of the depreciation premium, as well as a comparison of the amount of tax payments when applying this right and waiving it are given. Conclusions are drawn from the results of the study.