ISSUES OF TAXATION OF TRANSACTIONS OF INDIVIDUALS WITH INVESTMENT GOLD IN RUSSIA
( Pp. 299-305)
More about authors
Linnnikov Alexander Sergeevich
k.yu.n., advokat, chlen Ekspertno-konsultacionnogo Soveta pri Komitete Soveta Federacii Federalnogo Sobraniya Rossiyskoy Federacii po konstitucionnomu zakonodatelstvu, pravovym i sudebnym voprosam, razvitiyu grazhdanskogo obschestva. Dolzhnost: Predsedatel Soveta.
Moscow Regional Bar Association "LEAD Consulting"
Moscow Regional Bar Association "LEAD Consulting"
Abstract:
The article deals with issues of taxation of transactions of physical persons with investment gold in Russia. On the grounds of profound analysis of Russian and international practice the author puts forward and justifies actual propositions on improvement of the Russian legislation on taxation of financial transactions of individuals with investment gold.
How to Cite:
Linnnikov A.S., (2013), ISSUES OF TAXATION OF TRANSACTIONS OF INDIVIDUALS WITH INVESTMENT GOLD IN RUSSIA. Gaps in Russian Legislation, 6 => 299-305.
Reference list:
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Vestnik Banka Rossii ot 25 sentyabrya 2012 g. N 56-57
P. 2 st. 129 Grazhdanskogo kodeksa Rossiyskoy Federatsii (GK RF).
P. 6 st. 2 Zakona o dragotsennykh metallakh.
6 P. 2 st. 218 GK RF.
P. 5 i p. 6 st. 2 Zakona № 41-FZ.
Ukaz Prezidenta Rossiyskoy Federatsii ot 22.02.1992 № 179 O vidakh produktsii (rabot, uslug) i otkhodov proizvodstva, svobodnaya realizatsiya kotorykh zapreshchena .
Pis mo Banka Rossii ot 30.03.2005 № 50-T O postanovke kreditnykh organizatsiy na spetsial nyy uchet v organakh federal nogo probirnogo nadzora .
St.st. 15 i 17 Federal nogo zakona ot 26.03.1998 № 41-FZ O dragotsennykh metallakh i dragotsennykh kamnyakh .
P. 2 st. 22 Federal nogo zakona ot 26.03.1998 № 41-FZ O dragotsennykh metallakh i dragotsennykh kamnyakh .
http://cbr.ru/hd base/default.aspx Prtid mrrf m
Kovalev V.V. Kurs finansovogo menedzhmenta: M.: TK Velbi, Izdatel stvo Prospek, 2008. S. 218.
YU.A. Tikhomirov. YUridicheskaya kolliziya. M.: Izdatel stva Manuskript , 1994. S. 12.
SHishkin I.M. Zoloto kak finansovyy instrument bankovskogo biznesa. Dissertatsiya na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk. Moskva, 2007. S. 3.
Vestnik Banka Rossii ot 25 sentyabrya 2012 g. N 56-57
Keywords:
gold investment, the value added tax (VAT), tax law, the circulation of precious metals, taxation of transactions of individuals with investment gold.
