CONTENT № 8/2017 OF THE JOURNAL “TAX POLICY AND PRACTICE”
THE PERSON
“Implementation of the ASC “KKT” flagging system in conjunction with the ASC “VAT-2″ will allow in the future to close the chain control of the formation of value added in Russia”
What has changed in the process of bringing to administrative responsibility of the users of the CCP? What to do and whom to notify, if the reception of payments in Internet cash register is broken or has become inaccessible and data on payments were given to the operator and fiscal data to the Federal? The answers to these and many other questions – in an interview with the head of Department of operative control of the FTS of Russia A. V. Budarin.
FIRST-PERSON
“We work hard to ensure that bankruptcy ceased to be one way
of tax evasion by unscrupulous taxpayers”
How active the tax authorities act in a court of bankruptcy? How are the tax authorities relations with law enforcement? Does, on some measures concerning financial recovery of debtors? The answers to these and other questions in an interview with the head of Department ensuring procedures of bankruptcy FNS of Russia K. N. By chekmysheva.
ROUND TABLE: EXCHANGE OF VIEWS
VAT: reduced duration of the Desk tax audit, new Bank details invoice
According to Deputy head FTS of Russia D. S. Satin, beginning of Declaration campaign for the II quarter of 2017, the term of carrying out of cameral tax audit for the purposes of VAT will be reduced to 2 months.
EVENTS. FACTS. COMMENTS
Tax on property of organizations: issues for the calculation and filling out new reporting forms
The materials of the webinar in which the speakers were the head of Department of property taxation FTS Russia A. V. Lashenov and Deputy head of Department of property taxation of legal entities of the same Control O. V. Kretinina.
Insurance premiums: filling calculations, methodological issues of calculation and payment
From 2017, the administration of the insurance contributions made by tax authorities. That is why the payers of insurance contributions addressed their questions to the head of administration of insurance contributions Management income taxation of individuals and administration of insurance contributions of the FTS of Russia Svetlana Petrovna Pavlenko. The meeting was held in the framework of the seminar organized by the editorial Board of the journal “Tax policy and practice” together with company “Taxcom”.
The experiment for the labelling of medicines: issues of taxpayers
Does the pharmacies to buy and install special equipment to connect to the IP of marking? Whether the participants in the turnover of medicines logistic
safekeeping warehouses, transport companies? Clarification on these and other issues was given by the head of Department of monitoring and analysis of the Department for control of goods turnover of the FTS of Russia V. G. Maltsev.
Cold summer 2017: favorable time for new knowledge
July 5, 2017 in the CDU ran on Prechistenka held the traditional summer Business Congress
“Amendments to the tax legislation in 2017: current issues administration of legal entities”, organized by the company “Taxcom” and the editorial Board of the journal “Tax policy and practice”. The event aroused great interest and was attended by over 600 executives, accountants, auditors, consultants, users, CCP. And the range of issues discussed was very wide: VAT, social insurance contributions, income tax and, of course, the transition to online cash.
ASK — ANSWER
Specific issues relating to the export of raw materials and manufactured goods, including in mutual trade with member States of the EAEU
If the generated lists of codes of types of commodity? Is it necessary to recover VAT on goods (works, services) used in implementing commodity for export? If instead the recovery of VAT when exporting goods by means of additional sheet of the book purchases to remove from it the deductions claimed earlier? Whether this approach is correct? Where to reflect this transaction in tax Declaration on VAT? For these and many other questions were answered by the Deputy chief of Department of value added tax Department of taxation of legal entities FTS of Russia I. S. peach.
LEGAL REFERENCE
About the order of application of tax deductions under the VAT in respect of services in granting places in dormitories, used by the taxpayer in the production activity
To the Federal tax service received a complaint against the decision on bringing to responsibility for committing a tax offense. The details of the dispute in the article.
Key words: appeal, tax dispute, VAT
Author: E. I. Maslennikov, adviser of the state civil service of the Russian Federation 2nd class avtor2@naloglit.ru
TAXES: THE LESSONS OF HISTORY
Cash releases, 1992-1995
1992 became a milestone in the development of our state — then, according to some researchers, were passed the point of no return to the Soviet system. If it only discussed the reform of socialism, then it is a fundamental departure from it. In 1992, started to operate the first Russian reformist government which began a policy of shock therapy and liberalization of prices.
Key words: taxes, history, Russia, reforms
TAXATION AND ACCOUNTING
Special tax regimes in 2017
The article describes the specifics of USN in 2017, taking into account the adopted amendments, including limiting the size of income for the transition and to preserve the right to apply the simplified tax system, broadening the list of expenses special notice about the transition to USN in the event of termination of the obligation to pay UTII.
Key words: simplified tax system (STS), the patent system of taxation (PSN), unified tax on imputed income (UTII)
Author: M. A. Sadykov, head of Department of special tax modes of Department of the taxation of legal entities FTS of Russia, avtor1@nalogkodeks.ru
The formed reserve for doubtful debts in tax accounting under the new rules
Explain the terms of the recognition of bad debts, formation of reserves in tax accounting and its reflection in the Declaration on profit tax taking into account the adopted innovations. Examples of calculation of the amount of allowance for doubtful debts.
Key words: allowance for doubtful debts, income tax, standard
Author: D. Y. eeek, General Director, audit consulting company “YUKON/experts and consultants”, office@yukon-co.ru
On the possibility of exemption of VAT for organizations involved in tourist activity
In the absence of a legal definition of “tour Desk” and “tourist Bureau” examines the validity of the VAT exemption activities of an organization on the basis of the analysis of the legislation on tourist activity and judicial practice.
Key words: VAT, tour Desk, travel tour Desk
Author: V. S. Varshavsky, head of tax and accounting practices, OOO “Warsaw and partners”, info@varshavskiy.su
Tax consequences of creating a service works
Discusses the status of the service as the object of intellectual property rights and especially its taxation for the purposes of calculating tax on profit of organizations.
Keywords: service compositions, object of intellectual property rights, intangible asset, copyright, royalty
Author: E. V. Kulikova, business Director of ACG “DEVELOPMENT VECTOR”, avtor2@npip.ru
We determine the useful lives of fixed assets: tax risks
Explains the key innovations which entered into force on 1 January 2017, including a new procedure for determining the useful life of fixed assets for tax and accounting. A comparative analysis of changes from previous standards.
Keywords: useful life fixed asset, depreciation, income tax
Author: N. F. Tarasova, lead auditor, OOO “AKP+”, akp-plus@yandex.ru
E-invoice: invoicing, tax control and reclamation
Discusses the sequence of actions of the seller when placing the electronic invoices. Analyses used by the tax bodies of the control models EDO, the process of discovery of documents, as well as associated problems.
Keywords: invoice, VAT, electronic document management
Author: M. A. Krasheninnikova, Deputy head of the Department of in-house control of the FTS, avtor2@nalogkodeks.ru
SUGGESTIONS. CONCEPT. PROSPECTS
Some of the application of the standard tax deductions for children
The practice of application of standard tax deductions for children have revealed a number of difficulties faced by taxpayers in the process of implementation of the right to receive these deductions and how they are used. In the article some problems of application of certain provisions of article 218 of the tax code and the ways of their settlement.
Keywords: tax on individual income, standard tax deductions, the deduction for the child, taxation of individuals, tax system
Author: Vladimir Gromov, senior researcher of the scientific direction “macroeconomics and Finance,” economic policy Institute named E. T. Gaidar, Ph. D., Gromov@iep.ru
PROBLEMS AND WAYS OF THEIR SOLUTION
Recovery of VAT: is it fair mechanism?
We consider two problems of the mechanism of recovery of VAT: the inability to “re -” deduction of tax at the termination of non-taxable activities and the need for recovery of sales tax on depreciable property in the full amount regardless of the amount of non-taxable activities — and offers solutions.
Key words: VAT, conditions of acceptance, VAT deduction, VAT-exempt operations, recovery of VAT, separate VAT
Authors:
L. I. Goncharenko, head of Department of tax policy and customs tariff regulation of the Financial University under the Government of the Russian Federation, Professor, doctor of Economics, LGoncharenko@fa.ru