CONTENTS # 4/2020 OF THE JOURNAL ” TAX POLICY AND PRACTICE»
From the first person
Digitalization and technology-the main vectors of development of the tax service
Traditionally, at the beginning of the year, the Federal tax service holds a meeting of the extended Board, which summarizes the results of the past year, determines priorities and key tasks for the current year. In 2020, the event was held by the new head of the Federal tax service of Russia — Daniil Yegorov. In his speech, he, in particular, recalled that this year the Service will be 30 years old. It has passed a difficult path of formation and development, as a result of which it has become an advanced technological structure that occupies a leading position in the world. What are the successes of the tax authorities in 2019? What are their goals? Whether to keep the previous vector of development? The answers to these and other questions are in the interview.
“We believe that the time has come to differentiate between taxpayers who compromise and those who do not»
Identifying business fragmentation patterns is one of the hot topics. As you know, 17 signs of the use of such schemes, established based on the analysis of judicial and arbitration practice, are given in paragraph 1 of the letter of the Federal tax service of Russia dated 11.08.2017 no. CA-4-7/15895@. Explanations on the question of where the line actually runs between optimizing taxation and obtaining unjustified tax benefits through business splitting schemes have already been given on the pages of the journal “Tax policy and practice”. But the urgency of the problem forces us to consider it in more depth. Therefore, the editorial Board asked the head of the Legal Department of the Federal tax service of Russia, Oleg Ovchar, to answer a number of questions of concern to taxpayers.
Personal income tax: practice of resolving disputes with individual taxpayers
The head Of the Department for pre-trial settlement of tax disputes of the Federal tax service of Russia, R. V. Yakushev, told about the most common disputes with individuals over the calculation and payment of personal income tax and gave interesting examples from court practice.
Amendments to Chapter 25 of the tax code of the Russian Federation — regulating and anti-aggressive tax planning
The editorial Board of the journal” Tax policy and practice ” asked the Deputy head of the Department of taxation of legal entities of the Federal tax service of Russia A. Konkov to remind readers of important changes concerning corporate income tax adopted last year and effective from the beginning of 2020.
Events. Evidence. Comments
Law enforcement practice on challenging actions of tax authorities conducted within the framework of tax control and filing petitions
In response to questions from taxpayers asked during a webinar organized by the editorial office of the journal “Tax policy and practice” and the company “Takskom” ,
head Of the Department for major taxpayers of the Federal tax service of Russia E. V. Suvorova.
“Taxcom” — 20 years!
Report on the anniversary Business Congress for accountants and business leaders
taxes and law
Monitoring the actions of arbitration managers is a prerequisite for effective support of bankruptcy procedures
As practice shows, creditors need to carefully analyze the circumstances surrounding the appointment of an arbitration Manager. Current legislation in this area is imperfect. Recommendations are given on how to eliminate the corruption component and the risk of collusion in the bankruptcy procedure.
Keywords: bankruptcy procedures, arbitration Manager, creditor, debtor
Author: A. N. Vasiliev, Deputy head of the Department for ensuring bankruptcy procedures of the Federal tax service of Russia, email@example.com
The use of unregistered physical persons of objects of capital construction: the tax consequences
Is it possible to leave without “fiscal attention” the systematic exploitation by citizens of unregistered capital construction projects on garden and suburban land plots? There is a broad discussion on this issue. Explanations of all the nuances-in the article.
Keywords: capital construction object, land plot, purpose, increasing coefficient, land tax
A.V. Lashchenov, head of the property tax Department of the Federal tax service of Russia, state adviser of the Russian Federation, 3rd class, Ph. D., firstname.lastname@example.org
N. p. Ruleva, associate Professor of the State University of land management (Moscow), Ph. D. in Economics, email@example.com
Ask — answer
Application of the CCT: explanation of individual situations
A. A. Batarin, head of the organizational and methodological Department of the operational control Department of the Federal tax service of Russia, answered actual questions of taxpayers concerning the practice of using cash registers.
Taxes: the lessons of history
The great Chinese Empire of Qin: taxes as a philosophy
China is rightfully proud of its centuries-old history and rich philosophical tradition. Two powerful philosophical concepts of China-Confucianism and legalism-collided in irreconcilable contradictions in their vision of the ideal state structure and the ideal ruler. As a result, they formulated directly opposite ways to achieve one goal — the creation of a strong centralized state.
Keywords: taxes, history, China
Author: N. F. Polyakov, Deputy General Director of fku “Tax-Service” of the Federal tax service of Russia, doctor of Economics, firstname.lastname@example.org
Taxation and accounting
Concession agreement: specific features of taxation of the concessionaire
The article considers the specifics of calculating and paying corporate income tax, VAT and corporate property tax under the concession agreement, as well as the tax obligations of the concessionaire in the case of applying a simplified tax system.
Keywords: transfer of the object of the concession agreement, concessionaire’s fee, concession fee, depreciation premium, VAT calculation, performance of duties of a tax agent, corporate property tax, simplified taxation system
Author: A. N. Kozin, chief specialist of the project Economics Department of MIP-Stroy No. 1 LLC, email@example.com
Property or property rights? Tax consequences of qualification
The tax consequences depend on the correct qualification of the object of taxation. This fully applies to property rights. This issue has become particularly relevant after the entry into force of amendments made by Federal law No. 34-FZ of 18.03.2019 to the civil code of the Russian Federation. These changes and more are described in the article.
Keywords: property rights, loan agreement, debt forgiveness, non-cash funds, undocumented securities, digital rights
Author: S. V. Nikitina, tax consultant, firstname.lastname@example.org
Shift method or business trip? The details and key differences. Guarantees and compensations to employees
Remuneration for shift work and business trips has its own characteristics. In practice, organizations often document the shift method as business trips. This is a violation, since the employee is deprived of the guarantees and compensation established by labor legislation. Explanations of key differences, taking into account the position of the Russian Ministry of Finance and court decisions, are provided in the article.
Keywords: shift method, business trip, guarantees, compensation
Author: E. V. korablina, audit Director, partners Audit service LLC, email@example.com
NDT: problematic aspects for exporters
The problems that arose in connection with the introduction of the additional income tax (NDT) in the pilot mode, faced by large vertically integrated oil companies when exporting oil, as well as ways to resolve them, are considered.
Key words: PDM, a vertically integrated oil company, exemption from payment of customs duties, the trader
Author: N. V. Serdyukova, lecturer at the Institute of business and business administration
Ranepa under the President of the Russian Federation, Ph. D., firstname.lastname@example.org
Features of personal income tax on income of a foreign employee
The article deals with the specifics of taxation of income not related to the employment of non-resident employees; payments to a foreigner working on the basis of a patent; calculation of personal income tax when changing the tax status of a foreign employee, etc.
Keywords: tax rates for certain categories of foreign employees; taxation of income not related to employment; work based on a patent; change of tax status; work abroad
Author: I. V. Artel, accountant-consultant at OOO “Audit firm “OSBI””, email@example.com
Employee-citizen of the EEU state: how to calculate personal income tax correctly
Do I need to check my tax resident status at the end of the year for an employee who is a citizen of an EEU member state with whom an employment contract is concluded (to determine the final personal income tax rate—13 or 30 %)? The answer to the question is in the material.
Legal reference point
About the procedure for providing a standard tax deduction for personal income tax in a double amount
The Federal tax service received a complaint about the decision of the tax authority to refuse to bring to justice for committing a tax offense in terms of refusing to return from the budget excessively paid personal income tax due to the taxpayer’s lack of the right to apply for a standard tax deduction in double amount.
Keywords: taxes, disputes, complaint, Federal tax service
Author: E. I. Maslennikova, adviser of the state civil service of the Russian Federation, 2nd class
Taxation of e-services: the experience of France and Turkey, patterns, differences and impact on Russian companies