The essence of the consolidated taxation by value added tax and its integration into a modern tax system of Russia
( Pp. 220-222)
More about authors
Zibin Alexey Victorovich
aspirant Moskovskiy finansovo-promyshlennyy universitet «Sinergiya», g. Moskva
Abstract:
The growth of large multi-tiered holdings requires the development and integration of new methods of taxation of consolidated groups. The article deals with the essence of consolidated taxation by value added tax, as well as describes the technology of functioning of group taxation in the Russian tax system.
How to Cite:
Zibin A.V., (2013), THE ESSENCE OF THE CONSOLIDATED TAXATION BY VALUE ADDED TAX AND ITS INTEGRATION INTO A MODERN TAX SYSTEM OF RUSSIA. Business in Law, 2 => 220-222.
Reference list:
Nalogovyy Kodeks Rossiyskoy Federatsii
Arkhiptseva L.M., Arkhiptseva O.N., Mironchenko T.S. Osobennosti kholdingov kak konsolidirovannykh nalogoplatel shchikov // Nalogovaya politika i praktika, 2008, N 5
Zobova E.P. Konsolidirovannaya gruppa: osnovnye ponyatiya i osobennosti administrirovaniya Nalogovaya proverka quot;, 2012, N 1 Kto mozhet sozdavat konsolidirovannye gruppy nalogoplatel shchikov
Informatsionno-analiticheskiy razdel/Ofitsial nyy sayt Ministerstva finansov Rossiyskoy Federatsii. URL: http://info.minfin.ru/ (data obrashcheniya: 17.03.2013)
Klimova M. Konsolidirovannaya gruppa nalogoplatel shchikov: novyy institut nalogovogo prava (kommentariy k zakonoproektu quot;O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v svyazi s sozdaniem konsolidirovannoy gruppy nalogoplatel shchikov quot;) // Nalogovyy vestnik: kommentarii k normativnym dokumentam dlya bukhgalterov quot;, 2011, N 12
Konsul tantPlyus: Novye dokumenty dlya bukhgaltera. Vypusk ot 30.11.2011 3 Izmeneniya Nalogovogo kodeksa RF, svyazannye s sozdaniem konsolidirovannoy gruppy nalogoplatel shchikov
Victor Thuronyi. Tax Law Design and Drafting (volume 1, chapter 6 Value-Added Tax) // International Monetary Fund, 1996. p. 13
Arkhiptseva L.M., Arkhiptseva O.N., Mironchenko T.S. Osobennosti kholdingov kak konsolidirovannykh nalogoplatel shchikov // Nalogovaya politika i praktika, 2008, N 5
Zobova E.P. Konsolidirovannaya gruppa: osnovnye ponyatiya i osobennosti administrirovaniya Nalogovaya proverka quot;, 2012, N 1 Kto mozhet sozdavat konsolidirovannye gruppy nalogoplatel shchikov
Informatsionno-analiticheskiy razdel/Ofitsial nyy sayt Ministerstva finansov Rossiyskoy Federatsii. URL: http://info.minfin.ru/ (data obrashcheniya: 17.03.2013)
Klimova M. Konsolidirovannaya gruppa nalogoplatel shchikov: novyy institut nalogovogo prava (kommentariy k zakonoproektu quot;O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v svyazi s sozdaniem konsolidirovannoy gruppy nalogoplatel shchikov quot;) // Nalogovyy vestnik: kommentarii k normativnym dokumentam dlya bukhgalterov quot;, 2011, N 12
Konsul tantPlyus: Novye dokumenty dlya bukhgaltera. Vypusk ot 30.11.2011 3 Izmeneniya Nalogovogo kodeksa RF, svyazannye s sozdaniem konsolidirovannoy gruppy nalogoplatel shchikov
Victor Thuronyi. Tax Law Design and Drafting (volume 1, chapter 6 Value-Added Tax) // International Monetary Fund, 1996. p. 13
Keywords:
VAT, consolidation, a group of taxpayers, taxes, taxation.
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