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

More about authors
Petukhov Alexey M. kandidat ekonomicheskih nauk, nezavisimyy konsultant, Rossiya, Moskva
Abstract:
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.
How to Cite:
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.
Reference list:
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
Keywords:
airlines, the new duty, sales tax, income tax, simplified tax system (STS), Chapter 33 of the tax code, tax revenues, Souvenirs.


Related Articles

3. FINANCE, CASH AND CREDIT Pages: 81-86 Issue №18204
Transformation of approaches to the content of the principle of fairness in personal taxation
fairness principles of taxation income tax progressive scale proportional scale
Show more
FINANCE Pages: 217-224 Issue №72283
Problems and Directions for Improving the Procedure for Calculating and Paying Corporate Income Tax by Tax Agents
tax authorities Federal Tax Service of Russia income tax tax agents.
Show more
5.2.4. FINANCE Pages: 196-203 Issue №20468
Permanent and Temporary Tax Differences-Good or Bad for the Company?
accounting tax accounting deferred tax assets deferred tax liabilities permanent tax differences
Show more
INTERNATIONAL LAW Pages: 280-286 Issue №24870
On the Issue of the Effectiveness of the Institute of Tax Benefits(in the Context of the Interaction of Legal and Economic Principles)
tax benefit efficiency tax revenues revenues budget
Show more
5.2.4. FINANCE Pages: 270-275 Issue №20773
Regional Features of Tax Administration (Example of Kaliningrad Region)
tax region regional policy tax policy regional economy
Show more