THE IMPOSITION OF A FEE ON THE SALES AREA, ITS IMPACT ON ACTIVITIES OF COMPANIES PROVIDING SERVICES TO THE POPULATION
( Pp. 20-25)

The article discusses a new tax - the Sales charge, which was introduced from 01 July 2015. The Sales charge started in one subject of the Russian Federation - Moscow. The article discusses the features of adoption of a new, 33-ed chapter of the tax law of the Russian Federation. The order of calculation, payment and features of charge. The author came to the conclusion that the infancy of law on the Sales charge, it is proposed to cancel the charge, return it for correction. The article discusses Sales charge as another element of influence on the Russian transport company. The author comes to the conclusion that the Russian transport companies are payers of the Sales charge from the area of passenger aircraft and passenger wagons. The author concludes that Sales charge should be calculated according to the law of the region where is on account of the property (in the case of airlines, this airport is home base). The author believes that this leads to a decrease of competitiveness of Russian companies.

Petukhov A.M., (2016), THE IMPOSITION OF A FEE ON THE SALES AREA, ITS IMPACT ON ACTIVITIES OF COMPANIES PROVIDING SERVICES TO THE POPULATION. Business in Law, 5 => 20-25.

Proekt Federal nogo zakona № 527250-6 O vnesenii izmeneniy v chast vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii (red., vnesennaya v GD FS RF, tekst po sostoyaniyu na 21.05.2014)
Zaklyuchenie Pravitel stva RF ot 17.09.2014 6091p-P13 Na proekt Federal nogo zakona O vnesenii izmeneniy v chast vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii
Vypiska iz protokola zasedaniya Soveta GD FS RF ot 22.09.2014 № 191 O proekte Federal nogo zakona №527250-6 O vnesenii izmeneniy v chast vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii
Zaklyuchenie PU Apparata GD FS RF ot 03.10.2014 № 2.2-1/4986 Po proektu Federal nogo zakona N 527250-6 O vnesenii izmeneniy v chast vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii (pervoe chtenie)
Reshenie Komiteta po byudzhetu i nalogam ot 06.10.2014 Po proektu Federal nogo zakona №527250-6 O vnesenii izmeneniy v chast vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii (pervoe chtenie)
Postanovlenie GD FS RF ot 14.10.2014 № 5119-6 GD O proekte Federal nogo zakona №527250-6 O vnesenii izmeneniy v chast vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii

airlines, the new duty, sales tax, income tax, simplified tax system (STS), Chapter 33 of the tax code, tax revenues, Souvenirs.