CONTENT № 4/2017 OF THE JOURNAL “TAX POLICY AND PRACTICE”
THE PERSON
“The move to EDO — highly profitable projects”
The current status of electronic data interchange (hereinafter EDI) in Russia, the use of electronic primary documents for the purposes of tax control and the main directions of development of EDO in the B2G and B2B segments of the magazine “Tax policy and practice” said the Deputy chief of Management of in-house control of the FTS of Russia Marina A. Krasheninnikov.
ROUND TABLE: EXCHANGE OF VIEWS
Verification of transfer pricing: current situation and prospects
We continue to publish answers to the acting head of transfer pricing FTS of Russia P. V. Kupriyanov, on questions concerning the application of the provisions of section V. 1 of the tax code.
EVENTS. FACTS. COMMENTS
The transition to the new order of application of KKT
Another webinar under this title was held by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”. The speaker was the Deputy head of Department operational control of the FTS of Russia Tigran Ashotovich Petrosyan. He answered questions from Internet users related to innovations of the Federal law from 03.07.2016 No. 290-FZ, who made drastic changes to the Federal law of 22.05.2003 № 54-FZ “About application of cash registers when implementing cash cash calculations and (or) calculations with use of electronic means of payment”
Features a cameral tax inspection the calculation of the insurance premiums
The questions of Internet users said the adviser of Department of methodology of automation of in-house control house control FTS of Russia P. A. drozdetskiy.
ASK — ANSWER
Selected issues related to the calculation and payment of VAT
Taxpayer advises the head of Department in-house control of the FTS of Russia A. V. Egorychev.
TAX CONTROL
The business processes of a Desk audit of the VAT
Key words: VAT, tax audit differences
Clarifies the procedure for electronic interaction between taxpayers and tax authorities. Analyzes the stages of Desk audit of VAT, the requirement for submission of the explanation. Are typical mistakes made by taxpayers when completing and submitting tax returns.
Author: A. S. Kataev, Deputy head of Interdistrict inspection FNS of Russia on cameral control Avtor1@nalogkodeks.ru
PROBLEMS AND WAYS OF THEIR SOLUTION
The mechanisms of tax stimulation of use of land for the intended purpose
Keywords: land plot, permitted use, land tax
Discusses the rules of tax legislation aimed at stimulating government land management. Analyzes the problems that arise in the application of the said regulations as the tax authorities and taxpayers.
Author: A. V. Lashenov, head of Department of property taxation FTS Russia,
K. Yu. MD, avtor4@nalogkodeks.ru
Account of profits of controlled foreign companies: from theory to practice. The end
Keywords: deoffshorization, controlled foreign companies, the structure of ownership, income tax
Analyzes the institutional role of the CFC rules, the order of calculation of the tax base, the distribution of the tax burden on the controlling person. Explains the use of the principle of ultimate beneficial owner in the distribution of the tax burden.
Authors:
A. G. Mironov, PwC, consultant tax issues, alexey.mironov@ru.pwc.com
A. R. Rubinov, IITP RAS, senior researcher, candidate of pH.-M. SC., anatoly_rubinov@hotmail.com
LEGAL REFERENCE
About the possibility of cost accounting in the calculation of income tax earlier than the date of drawing up the act on the provision of services
On applying a multiplying factor in the calculation of the transport tax
Key words: profit tax, transport tax, appeal, FNS
The Federal tax service has received complaints about the decision of the tax authority about bringing to responsibility for committing tax offence. The details of the dispute – articles.
Author: L. M. Khakimov, Advisor to the state civil service of the Russian Federation 2nd class avtor1@naloglit.ru
TAXES: THE LESSONS OF HISTORY
The reform of the people’s Commissariat of Finance Sokolnikov: the return of the gold ruble
Key words: taxes, history of the RSFSR
The status of economic life at the beginning of 1921, without exaggeration, could be called an economic disaster. Even the President of the Council of people’s Commissars of the RSFSR, the chief ideologist and head of the Soviet state V. I. Lenin assessed it as “the exhaustion… a near total inability to work.”
Authors: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, pnf-5200@mail.ru
TAXATION AND ACCOUNTING
Tax on property of organizations — 2017: key legislative changes
Keywords: tax on property of organizations of the cadastral value, tax exemption, reduced tax rate
Includes an explanation of changes in the tax on property of organizations, including: the order of recalculation of tax based on the cadastral value, the conditions of implementation by subjects of the Russian Federation law on the use of tax incentives, determination of the actual use of buildings, structures and facilities, etc.
Author: O. V. Kretinina, Deputy head of the Department of property taxation of legal entities of Department of the taxation of property of the FTS of Russia, avtor2@nalogkodeks.ru
The peculiarities of formation of tax base and transferring losses for the future in the consolidated group of taxpayers in 2017
Key words: profit tax, consolidated group of taxpayers, losses
Explains the determination of the consolidated tax base of CGT participants taking into account the approved changes. For clarity, the examples of calculating the tax base based on the amounts of losses of participants during the reporting periods
2017.
Author: K. V. Novoselov, state Advisor of the Russian Federation of the 2nd class, associate Professor of the Department of tax policy and customs tariff regulation of the Financial University under the Government of the Russian Federation, candidate of Economics, associate Professor, avtor3@nalogkodeks.ru
Individual situations related to the taxation of operations on sale of land
Key words: cost of purchasing land, surveying, laying of utilities, services of the agent for finding a buyer, the agreement on the termination of the contract, recognition of the transaction invalid
Discusses the various situations that might face the organization in the sale of land, from the point of view of taxation income tax, VAT, and also features of accounting of expenses at the simplified system of taxation. Given the position of the Ministry of Finance and the courts.
Author: A. N. Kozin, commercial Director of JSC “Freight village development”, alex_econ@pisem.net
Tax consequences of acquisition of software from an individual
Keywords: computer software, intangible asset, income tax, personal income tax, insurance premiums
Discusses the features of the contract on alienation of exclusive rights to computer programs, accounting data rights in intangible assets, depreciation and taxation.
Author: I. Yu. Novikova, General Director of OOO “Audit, consulting and law+”, Ph. D., akp-plus@yandex.ru
What to expect organisations with the introduction of ISAS
Key words: international auditing standards, IFRS, FSAD, audit report
Explains the aims and objectives of the International standards on auditing (ISA); information requirements reflected in the financial statements; key audit issues, subject to disclosure in the audit report, as well as the form and content of the latter.
Author: O. E. Cerevajka, Deputy General Director of “Audit Expert”, maraton@front.ru
Purchase an e-ticket to travel to the place of business: tax aspects
Keywords: trip, e-ticket, income tax, VAT, income tax, insurance premiums
Examines the list of documents required for the recognition of the cost of purchasing airline and railway electronic tickets for tax purposes the profits of the organization. Explains the conditions and grounds for offsetting VAT in accordance with the requirements of the tax code of the Russian Federation and taking into account the views of the Finance Ministry.
Author: E. V. Orlova, head of audit Department of OOO “PARTY”, avtor4@npip.ru
Losses from theft: especially documentary evidence
Keywords: theft, loss, tax accounting, income tax
The definition of the term “theft” under the criminal code. Explains the rules of tax accounting of the financial loss from theft in accordance with the tax laws, as well as the composition of the documents confirming the theft. Analyze judicial practice.
Author: S. V. Zverev, senior Manager, avtor3@npip.ru
THE OFFICIAL POSITION
Review of materials posted in the electronic service “Letters on Russia, aimed at the territorial tax authorities”
SUGGESTIONS. CONCEPT. PROSPECTS
Some questions connected with application of special tax regimes
Keywords: private entrepreneurs, the patent system of taxation, registration, tax authorities, simplified tax system, tax return
Discusses special issues in connection with the change of the procedure of application of patent system of taxation introduced in Chapter 26.5 of the tax code of the Russian Federation the Federal law from 30.11.2016 No. 401-FZ, as well as the non-specific term for the submission of the tax return according to simplified system taxpayers, to have ceased its activity before the end of the tax period.
Author: T. Y. Solodkov, senior lecturer of taxes and taxation Volga Institute of advanced training of Federal tax service of Russia (Nizhny Novgorod), tusolod@mail.ru