№ 5/2018


Control over transfer pricing: foreign trade

The speaker of the round table organized by the editorial Board of the journal “Tax policy and practice”, the head of the transfer pricing Department of the Federal tax service Yu. V. Shepeleva spoke about the most common violations of the transfer pricing legislation identified in the framework of tax control of foreign trade transactions, the division of transactions into tangible and intangible, etc.


Corporate income tax: application of CFC rules, investment tax deduction

The questions taxpayers asked the Deputy head of Department of the taxation of legal entities FTS of Russia A. Yu. Skates: what are the criteria for the assignment of a foreign contractor to a controlled foreign company; at what rate should be translated into rubles the tax calculated CFC; subject to any depreciation in tax accounting, an intangible asset at a cost of 30 000 RUB, etc.


Accounting policy: substantive content and new provisions for its design

Conversation with the head of Department of regulation of accounting, financial reporting and auditing of the Ministry of Finance of the Russian Federation IR Sukharev was devoted to the changes made to the Federal law of 06.12.2011 № 402-FZ and PBU 1/2008.


About the concept “personal estate” for the purposes of application of the tax benefit on the property tax of the organizations

The practice of applying preferential taxation of movable property faced difficulties due to the need to qualify as such certain objects of fixed assets and separate them from real estate. The head of the property tax Department of the Federal tax service A. V. Lashchenov analyzed the problematic aspects of the assignment of property to real estate, taking into account judicial practice.
Keywords: movable property, real estate, benefit, property tax organizations

Author: A. V. Lashenov, head of Department of property taxation, Federal tax service of Russia, state counselor of the Russian Federation of the 3rd class, K. Yu. MD, avtor1@nalogkodeks.ru


VAT on sale of scrap metal and other issues

Explanation on practical situations that arise after making the Federal law of 27.11.2017 No. 335-FZ of changes in the tax code, gave Advisor of the Department of value added tax Department of taxation of legal entities FTS of Russia O. S. Dolinskaya. Communication with taxpayers took place within the webinar organized by the editorial Board of the journal “Tax policy and practice” and the company “Taxcom”.

How to transfer small and medium-sized businesses to online cash desks with benefits and without losses in accordance with the Federal law of 22.05.2003 № 54-FZ

The practical conference on this topic was held at the Central chamber (“Digital business space”). The event was organized by GBU “Small business of Moscow”and the company “Taxcom”.


Novelties of the Russian tax legislation concerning regulation of activity of the international groups of companies

As part of the mechanism to counteract the erosion of the tax base and the withdrawal of profits from taxation, Russia joined the multilateral agreement on automatic exchange of cross-country documentation with foreign countries. In this connection, the Federal law of 27.11.2017 No. 340-FZ in the tax code introduced a new Chapter defining the concept, procedure and deadlines for submission of country report international groups of companies.

Key words: cross-country reporting, automatic exchange, an international group of companies, member of the group, the country information

Author: S. N. Shalaev, Deputy head of the Department of on-site tax audits of the Interregional Inspectorate of the Federal tax service for major taxpayers No. 1, Ph. D., shcn@mail.ru

Legislation on registration of legal entities and individual entrepreneurs — 2018

In 2018, the amendments to the legislation on registration of legal entities and individual entrepreneurs come into force in stages — from 29.04.2018 and from 01.10.2018, which will significantly simplify this procedure, information interaction with tax authorities and document circulation. Clarification of the innovations of the legislation gave the adviser of the state civil service of Russia 1st class S. I. Fedchenko.

Keywords: registration service, MFC, changes in legislation

Author: S. I. Fedchenko, adviser of the state civil service of the Russian Federation of the 1st class, avtor3@nalogkodeks.ru


About application of the tax benefit on the property tax and the raising coefficient to the main depreciation rate concerning the objects having high energy efficiency

In the framework of a field tax audit, the tax authority came to the conclusion about the absence of taxpayer’s right to apply tax benefits on tax on property of organizations established item 21 of article 381 of the tax code of the Russian Federation, and also about illegal use when calculating the tax base for tax on profit of organizations-enhancing factor 2 to accelerated depreciation under sub. 4 section 1 of article 259.3 of the Russian tax code in respect of objects with high energy efficiency.

Key words: FTS, dispute, complaint

Author: E. I. Maslennikova, Advisor of the state civil service of the Russian Federation of the 2nd class, avtor12@naloglit.ru


Minimization of risks associated with filling in and submission of insurance premium calculation

The adviser of Department of the organization of Desk control of Management of Desk control of FNS of Russia E. A. Kudryashova told about the mistakes made at filling of calculation on insurance premiums, actions of payers at receipt of the requirement of tax authorities for representation of explanations, the order of submission of the specified calculation, etc.
Keywords: insurance premiums, calculation, errors, discrepancies, refined calculation

Author: E. A. Kudryashova, the adviser of Department of the organization of in-house control in-house control of the FTS, avtor4@nalogkodeks.ru


State budget and the theory of mercantilism taxation and accounting

The evolution of the state budget is closely related to the development of the scientific and theoretical basis of financial science, the emergence of economic concepts. One of the first economic theories is considered to be mercantilism, which arose as a result of the great geographical discoveries, changes in the system of international trade. Details – in the article.

Keywords: taxes, Finance, Russia, history

Author: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, pnf-5200@mail.ru

The taxation of costs for annual and educational leave: a separate situation

The situations when leave falls on different accounting periods are considered. Analyzed tax aspects of lump sum payments to leave, including financial assistance, compensation of travel expenses from the place of stay in business trip and back, etc.

Keywords: tax on profit of organizations migrating leave, financial assistance, leave, joining annual leave to training

Author: V. G. Grigorieva, chief accountant of “Mart-NP”, avtor4@npip.ru

Natural loss and technological losses of goods and materials: income tax and VAT

The issues of taxation of losses as a result of natural loss of inventory (goods and materials), technological losses are considered. Analyzes the peculiarities of accounting of losses during transportation, packaging, spoilage, expiry of shelf life of goods and materials etc.

Keywords: normalization of losses, classification of losses during transportation, battle of glass containers, pre-sale preparation of goods, losses during packaging, mechanical damage of goods, VAT

Author: I. V. artel’nykh, accountant-consultant, LLC “Audit firm “OSBI”, gardering@yandex.ru

Some topical issues of application of STS by individual entrepreneurs

When choosing an object of taxation (“income “or” income minus expenses”), an individual entrepreneur should remember that each of these objects of taxation has both advantages and disadvantages, which should be taken into account when planning work on the STS. Details – in the article.

Keywords: simplified tax system, income, expenses

Author: Y. V., chicken Coops, Deputy General Director of “PTC+”, akp-plus@yandex.ru


Enforcement trends on the issue of inheritance rights to tax deductions for personal income tax

The tax code establishes income received by an individual during a tax period as an object of personal income tax. At the same time, there are also tax benefits, including the right to receive deductions (standard, social, property, professional) in determining the tax base. Law enforcement trends on the inheritance of rights to these deductions are investigated.

Keywords: personal income tax, tax deduction, tax refund to heirs

Author: A.V. Telegus, head of the Department of taxes and taxation of the Volga Institute of advanced training of the Federal tax service (Nizhny Novgorod), associate Professor, Ph. D., a.v.telegus@mail.ru

Tax planning and regulation as components of tax management in the organization

Increased interest in tax management on the part of business entities is due to the desire to increase their own income by reducing the tax burden. The article provides definitions of tax planning and tax regulation. The similarity between tax planning and tax management is investigated.

Keywords: tax planning, tax regulation, tax minimization, tax optimization, efficiency

Author: R. R. Valiev, post-graduate student of Financial University under the Government of the Russian Federation mns10149@nalog.ru


Evolution of the concept of ” beneficial owner»