CONTENT № 8/2018 OF THE JOURNAL “TAX POLICY AND PRACTICE»
ROUND TABLE: EXCHANGE OF VIEWS
EDO between taxpayers and the Federal tax service of Russia
Deputy Head of the office of Desk control of the Federal tax service Of Russia M. A. Krasheninnikova told, in particular, about the prospects of development of the Ministry of transport of the electronic consignment note format and the possibilities of its use by tax authorities.
THE PERSON
The main task of the tax authorities at this stage is to provide information and painless transition to the online cash of the second wave taxpayers»
Head of organizational and methodological Department of operational control of the Federal tax service of Russia A. A. Batarin answered questions of the editorial Board related to the adoption of the Federal law of 03.07.2018 № 192-FZ.
EVENTS. EVIDENCE. COMMENTS
Current approaches to combating tax abuse and the latest trends in the consideration of complaints on tax disputes in the pre-trial procedure
Head of the pre-trial settlement of tax disputes of the Federal tax service of Russia E. V. Suvorova during the webinar organized by the editorial Board of the journal “Tax policy and practice” together with the company “Taccom”, spoke, in particular, about the law enforcement approaches to the rule on combating tax abuse.
Special regimes: how to reduce the amount of tax on the costs associated with the acquisition of online cash, and insurance premiums
Head of the Department of special tax regimes of the Department of taxation of legal entities of the Federal tax service of Russia mA Sadykov gave explanations to taxpayers on specific situations. 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”.
Summer business Congress for accountants and executives
More than 900 accountants and managers gathered at the event entitled “what business expects in accounting and tax accounting in 2018-2019 from experts of the Ministry of Finance of Russia and the Federal tax service of Russia”, which was organized by the company “Takskom” and the editorial Board of the journal “Tax policy and practice”. Details are in the material.
ASK — ANSWER
Changes in legislation on VAT in 2018 — 2019
To questions from taxpayers were answered by the counselor of the Department value added tax Department of taxation of legal entities FTS of Russia O. S. Dolinskaya.
LEGISLATIVE INITIATIVE
Key draft law on improving the procedure for calculating property taxes: objectives of adoption and main provisions
The article considers the innovations of the bill aimed at improving the procedure for calculating property taxes: the introduction of new conditions for the recalculation of local taxes of individuals, new principles of the application of cadastral value, benefits; changes in the conditions of taxation of parts of houses and apartments, etc.
Keywords: property tax of individuals, tax rates, tax benefits
Authors:
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
N. P. Ruleva, associate Professor State University of land management (Moscow), Ph. D., avtor1@npip.ru
LEGAL REFERENCE
About the order of determination by the taxpayer of the tax period on the income tax of the organizations at the accounting of amounts of bad debts
In the framework of a field tax audit, the tax authority found that in determining the tax base for tax on profit of organizations a taxpayer in the expenses taken into account receivables on business transactions with the counterparties, the period for the recovery of which expired in the previous tax periods. This was the basis for the conclusion about the understatement of the tax base for income tax. Details in the article.
Keywords: income tax, on-site inspection, FTS, complaint
Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation of the 2nd class, avtor2@naloglit.ru
TAXES: THE LESSONS OF HISTORY
Loans of industrialization
August 24, 1927 in the USSR was carried out the release of the first loan of industrialization in the amount of RUB 200 million for a period of 10 years. Subsequently, borrowing operations became an important means of mobilizing the country’s internal reserves, contributing to the process of transformation of the USSR from an agricultural country to an industrial power.
Key words: taxes, Russia, history, industrialization
Author: N. F. Polyakov, Deputy General Director of fku “Nalog-SERVIS” of the FTS of Russia, doctor of Economics, pnf-5200@mail.ru
PROBLEMS AND WAYS OF THEIR SOLUTION
Social tax deduction for training costs: current situation and development prospects
Creating incentives for the population to receive education is an important task of state policy, part of which is the social tax deduction for personal income tax, provided in the amount of the taxpayer’s expenses for training. The article discusses the shortcomings of the current procedure for applying this deduction, as well as possible ways to improve it.
Keywords: personal income tax, social tax deductions, tax system, deduction of expenses for training
Author: V. V. Gromov, senior researcher, laboratory of tax policy research, IPEI Ranepa under the President of the Russian Federation, Ph. D., Gromov@iep.ru
TAXATION AND ACCOUNTING
Gratuitous transfer of property: taxation of the parties
From 1 January 2018, the transfer of property for the purpose of increasing net assets is included in the non-operating income of the receiving party. However, when certain conditions of taxable income are met, it does not arise from the receipt of property. Details in the article.
Keywords: gratuitously received property, assistance from the founder, contribution to the company’s property, contribution to the authorized capital, increase in net assets
Author: I. V. artel’nykh, accountant-consultant, LLC “Audit firm “OSBI”, gardering@yandex.ru
Own promissory note in circulation: what to look for when accounting for expenses in the form of a discount and interest
In civil law, a bill is regarded as a thing. Therefore, it can be transferred to the ownership of the buyer by the seller under the contract of sale. The article analyzes the legality of recognition of expenses in the form of interest and discount on the turnover of bills, taking into account the opinion of the Ministry of Finance and judicial practice.
Key words: promissory note, security, debenture, discount, interest, profit tax of organizations
Author: E. V. Kulikova, business Director of AKG “vector of DEVELOPMENT”, member of the Chamber of tax consultants of Russia, avtor3@npip.ru
Organization funds: accounting and tax accounting
The creation of special-purpose funds is not reflected in the tax accounting, since it is not provided for by the tax code; tax issues arise only after the funds are used. Details in the article.
Keywords: special purpose funds, profit distribution, accounting
Author: O. E. Cerevajka, Deputy General Director of “Audit Expert”, maraton@front.ru
TAX ADMINISTRATION
Due to what tax revenues grow
In 2018, the key trends in increasing tax revenues remain, including the main trend — the steady growth of non-oil and gas revenues, which is due to the continuing growth of the economy, as well as the efficiency of tax administration. A detailed analysis of the situation – in the article.
Keywords: tax revenues, GDP, macroeconomic indicators, tax administration
Authors:
A. S. Buryak, Deputy head of the Analytical Department of the Federal tax service, state Advisor of the Russian Federation of the 3rd class, mns10128@nalog.ru
E. V. Ivanova, Deputy head of the Department of analysis of activity of tax authorities of Analytical management of FNS of Russia, adviser of the state civil service of the Russian Federation of the 2nd class, mns11712@nalog.ru
TAXES AND LAW
Taxation of income of foreign organizations received from sources in the Russian Federation: review of court practice. End
Tax disputes on the application of benefits established by international treaties, when re-qualification of interest on loans to dividends, show a favorable trend for tax agents, as evidenced by court practice. Details in the article.
Keywords: international agreement, actual recipient of income, interest payments, dividends, court practice
Author: O. p. Glebova, partner, audit consulting company YUKON / experts and consultants, glebova@yukon-co.ru
To say extract supplier
Identifying the counterparty according to the register of state register, concluding a contract with him, conducting reconciliation of settlements, carrying out other legally significant correspondence, it is necessary to pay attention to its name, TIN, as well as other important information. Details in the article.
Keywords: Unified state register of legal entities, information, verification of the counterparty
Author: M. A. Klimova, independent consultant-practitioner on taxation,
accounting and labour law, PhD, sprosi.klimovu@yandex.ru
PROPOSALS. CONCEPTS. OUTLOOK
On the issue of differentiation of tax burden between legal entities and individuals
Methodological aspects of the assessment of the tax burden on legal entities are considered by many economists. Practical approaches to it are multivariate and have different degrees of detail and complexity. The tax burden on individuals, although less in demand in economic calculations, is determined without serious difficulties. However, the study of the methodological basis for the formation of the results of production activities suggests that it is not possible to clearly distinguish the tax burden between these groups.
Keywords: tax, tax burden, value added, social insurance funds, income
Author: E. S. Osipova, Professor of the Department of Economics and financial law of the far Eastern Institute of management — branch of Ranepa under the President of the Russian Federation, doctor of Economics, associate Professor, osipovaes2006@rambler.ru