CONTENT № 6/2017 OF THE JOURNAL “TAX POLICY AND PRACTICE”
Changes in PBU 1/2008 — a project of paramount importance
Interview with the head of Department of methodology of accounting and reporting Department of regulation of accounting, financial reporting and audit activities of the Ministry of Finance of I. R. Sukharev.
ROUND TABLE: EXCHANGE OF VIEWS
Changes in the administration of VAT
The new rules of the tax code were discussed among the participants of the round table at which the speaker was made by the head of Department in-house control of the FTS of Russia A. V. Egorychev.
EVENTS. FACTS. COMMENTS
Significant judicial precedents in tax disputes
The questions of Internet users specified in the webinar organized by the magazine “Tax policy and practice” together with company “Taxcom”, said the head of the Department of pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Suvorov.
Issues on taxation of incomes of physical persons and income tax reports
How to determine the date of receipt of income in the form of premiums, as well as complete the calculation on form 6-pit and a certificate in form 2-NDFL in specific situations, explained the chief of Department of the taxation of incomes of physical persons of Department of the taxation of incomes of physical persons and administration of insurance contributions of the FTS of Russia V. D. Volkov.
What details are disclosed in the cash receipts: the specific situation
On the application of the provisions of order FTS of Russia approved the additional details of the fiscal documents and the fiscal document formats, required to use, and not only told the Deputy chief of the organizational-methodological Department of the Management operational control of the FTS of Russia A. A. Baturin.
One of the objectives of the reform in the field of CCP — the creation of a transparent and competitive business environment
All-Russian conference “Online-cash — new opportunities for retail” (18 April, Moscow) has become an open expert platform for exchange of views on issues of project implementation the implementation of the new procedure for the application of the CCP and its prospects. The participants — representatives of Federal and regional authorities, the banking community, the small businesses, national associations, operators, fiscal data and manufacturers of cash registers.
ASK — ANSWER
VAT: some questions on the calculation and application of the benefits
VAT is one of the most complicated taxes, as the law provides many features for calculation in different situations, cases of exemption from taxation, as well as maintain certain documents used in the calculations, invoices, books of purchases and books of sales, log of received and issued invoices. This is why the questions of taxpayers do not dry out. In this room they are responsible adviser of the Department value added tax Department of taxation of legal entities FTS of Russia Olga Dolinska.
On the right of application petrol stations tax benefits on tax on property of organisations under item 11 of article 381 of the tax code
To the Federal tax service received a complaint against the decision of the tax body on bringing to responsibility for tax offenses. The details of the dispute in the article.
Key words: FNS, complaint, dispute, gas stations, and property tax benefits
Author: L. M. Khakimov, Advisor to the state civil service of the Russian Federation 2nd class email@example.com
On the legality of conducting a repeated tax check
To the Federal tax service received a complaint against the decision of the tax authority on the appointment of repeated tax check, on the issue of correctness of calculation and timely payment (retention, transfer) tax on profit of organizations. Details in the article.
Keywords: tax, dispute, tax audit, income tax
Author: R. S. Kardakov, the adviser of the state civil service of the Russian Federation of the 2nd class, avtor firstname.lastname@example.org
TAXES: THE LESSONS OF HISTORY
The monetary reform of 1961: another denomination and hidden devaluation
Banknotes of the sample of 1961 with nostalgia many Russians: notes, by our standards, small denominations — 5, 10, 25 rubles had such purchasing power, which modern money, unfortunately, is far away. What caused this monetary reform and what has resulted, says the article.
Keywords: monetary reform, denomination, history of Russia
Author: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, email@example.com
TAXES AND LAW
Taxation of land plots in the latest practice of the Supreme Court of the Russian Federation
The analysis of the decisions of the Supreme Court relating to the taxation of land and to ensure uniform application of the legislation of the Russian Federation in this sphere.
Key words: land tax, the land, the Supreme Court
Author: A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, candidate of law. MD, firstname.lastname@example.org
Bankruptcy of a citizen-debtor: new in legislation and practice
Examines the situation with overdue debts of individuals. Discusses recent changes in legislation aimed at improving the previously existing regulations and upcoming bills.
Key words: insolvency, bankruptcy, a natural person, a citizen, creditor, debtor
Author: V. Y. Soldatenkov, Advisor to the state civil service of Russia 1st class, Professor of the Department of management, Financial University under the Government of the Russian Federation email@example.com
The highest court of the interdependence and the rules of the price control taxation and accounting
Provides an overview of judicial decisions on matters related parties and tax control of prices in transactions between them as well as the analysis of the findings and decisions of the Supreme Court of the Russian Federation, to consider how taxpayers and tax authorities.
Keywords: Supreme Court, review, of the interdependence of persons in controlled transactions price controls
Author: S. V. Nikitina, tax Advisor, firstname.lastname@example.org
The peculiarities of calculation of VAT when selling goods in the set
Explains features of calculation of VAT in the following situations: when products are sold in sets consisting of a goods taxable at different rates; have different
the country of origin; during transmission of the set of goods in parts, etc.
Key words: goods taxable at the rate of 10 %; country of origin; transmission of the set of parts; razumeetsya
Author: V. G. Grigoryev, chief accountant, LLC “Mart-NP”, email@example.com
Prize: the nuances of accounting, reporting, timing of payment
Considers the issues of awarding of employees and documentation of these payments. Recommendations for the development of a bonus system, allowing to avoid labor and tax disputes. Analyzes court practice and clarifications of the Ministry of Finance.
Key words: award for work; awards not related to performance; profit tax, personal income tax
Author: E. V. Orlova, head of audit Department of OOO “PARTY”, firstname.lastname@example.org
Taxation of payments to participants upon liquidation of the limited liability company
Deals with the distribution of property between the parties and payment of dividends upon liquidation of the company. Explains features of calculation of profit tax, personal income tax and the reflection of these transactions in the accounting records.
Key words: limited liability, income tax, personal income tax, accounting
Author: Y. V., chicken Coops, Deputy General Director of “Audit, consulting and law+”, email@example.com
The nuances of taxation upon liquidation of the object
Explains the procedure of recognition of expenses at liquidation of fixed assets; cost of materials obtained as a result of dismantling; calculation of VAT. Peculiarities of liquidation of the object under construction.
Key words: partial liquidation, dismantling, scrap, materials, recovery of VAT the object of incomplete construction
Author: I. V. Artel, accountant, consultant, OOO “Audit firm “OSBI””, firstname.lastname@example.org
Payments upon termination of the employment contract by agreement of the parties: matters of taxation
Analyzed payments to be made to the employee upon termination of the employment contract by agreement of the parties. Explains nuances of the legislation associated with the recognition of these payments for purposes of calculating income tax, paying personal income tax and insurance contributions, as well as the possible risks.
Key words: termination of the contract by agreement of the parties, severance pay, severance pay, income tax, insurance contributions, personal income tax
D. V. Baranovsky, Advisor of the state civil service of the Russian Federation of the 3rd class, the consultant for taxes and levies of the chamber of tax consultants email@example.com
E. V. Kulikova, business Director of ACG “DEVELOPMENT VECTOR”, firstname.lastname@example.org
The minimum standards of the BEPS project: tax relingami
Examines the concept of ruling and its role in taxation. Examines objects, subjects, forms, procedure and terms of exchange relingami. Special attention is paid to the verification of compliance on compulsory exchange of information on tax ruling.
Keywords: Plan BEPS, base erosion, the withdrawal of profits from taxation, the tax ruling, pricing agreements, exchange of information
D. V. Volvach, head of standards and international cooperation FTS of Russia, state counselor of the Russian Federation of the 1st class, K. Yu. MD, email@example.com
V. I. Goliszewski, Deputy head of the office of standards and international cooperation FTS of Russia, state counselor of the Russian Federation 3rd class firstname.lastname@example.org
A. V. Cadet, chief of the division of standards and international cooperation FTS of Russia, the adviser of the state civil service of the Russian Federation 3rd class email@example.com