Main problems of identification of receiving by taxpayers of unreasonable tax benefit
( Pp. 215-219)
More about authors
Alexandrov Alexander
aspirant kafedry Obschestvennyh finansov, buhgalterskogo ucheta i audita Moskovskogo gorodskogo Universiteta Upravleniya Pravitelstva Moskvy.
Abstract:
The article reviews the arbitration practice, which has developed in connection with tax evasion schemes using short-live companies. In article is proved a need for improvement of the mechanism of identification of unfair taxpayers, in the course of carrying out tax control. In article are designated the main problems of the state counteraction to creation and illegal activity of short-live companies, also is offered the concrete method of their decision.
How to Cite:
Alexandrov A.., (2013), MAIN PROBLEMS OF IDENTIFICATION OF RECEIVING BY TAXPAYERS OF UNREASONABLE TAX BENEFIT. Business in Law, 2 => 215-219.
Reference list:
Nalogovyy kodeks RF: CHasti pervaya i vtoraya. Moskva: Omega-L, 2008. 814 s.
Grazhdanskiy kodeks RF: CHasti pervaya i vtoraya. Moskva: Omega-L, 2009. 629 s.
Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda RF ot 12.10.2006 N 53 Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody .
Federal nyy zakon ot 08.08.2001 №129-FZ O gosudarstvennoy registratsii yuridicheskikh lits i individual nykh predprinimateley
O dokazyvanii neobosnovannoy nalogovoy vygody: pis mo FNS RF ot 24 maya 2011g. №SA-4-9/8250.
Vallask T.G. Aktual nye voprosy gosudarstvennogo protivodeystviya sozdaniyu i nezakonnoy deyatel nosti firm-odnodnevok//Kriminalist, № 1 (10), 2012. S. 120
Evgrafov O. Neobosnovannaya vygoda. Argumenty dlya suda//Sovremennyy predprinimatel . Individual nyy podkhod k biznesu, №8, 2011.
Koval G. Bor ba s firmami-odnodnevkami: perezagruzka//Zolotoy Rog, № 24, 2012.
Kolodina I. ZHivut nedolgo, no krasivo// Rossiyskaya biznes-gazeta № 852 (23) ot 26 iyunya 2012 goda. 4 polosa.
Kostal gin D. TSentrobank rasschital chislo firm-odnodnevok, ne platyashchikh nalogi. Elektronnyy resurs /Sayt: http://www.naim.ru. Rezhim dostupa: http://www.naim.ru/nodes
Grazhdanskiy kodeks RF: CHasti pervaya i vtoraya. Moskva: Omega-L, 2009. 629 s.
Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda RF ot 12.10.2006 N 53 Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody .
Federal nyy zakon ot 08.08.2001 №129-FZ O gosudarstvennoy registratsii yuridicheskikh lits i individual nykh predprinimateley
O dokazyvanii neobosnovannoy nalogovoy vygody: pis mo FNS RF ot 24 maya 2011g. №SA-4-9/8250.
Vallask T.G. Aktual nye voprosy gosudarstvennogo protivodeystviya sozdaniyu i nezakonnoy deyatel nosti firm-odnodnevok//Kriminalist, № 1 (10), 2012. S. 120
Evgrafov O. Neobosnovannaya vygoda. Argumenty dlya suda//Sovremennyy predprinimatel . Individual nyy podkhod k biznesu, №8, 2011.
Koval G. Bor ba s firmami-odnodnevkami: perezagruzka//Zolotoy Rog, № 24, 2012.
Kolodina I. ZHivut nedolgo, no krasivo// Rossiyskaya biznes-gazeta № 852 (23) ot 26 iyunya 2012 goda. 4 polosa.
Kostal gin D. TSentrobank rasschital chislo firm-odnodnevok, ne platyashchikh nalogi. Elektronnyy resurs /Sayt: http://www.naim.ru. Rezhim dostupa: http://www.naim.ru/nodes
Keywords:
tax administration, tax Deposit, on-site tax audit, the tax authority, "one-day firms", unjustified tax benefit, arbitration practice.
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