CONTENTS NO. 1/2022 OF THE JOURNAL “TAX POLICY AND PRACTICE”
From the first person
“We see a responsible attitude of taxpayers to entering data into the traceability system, although they still make mistakes when forming and sending notifications”
The head of the Office of Desk Control of the Federal Tax Service of Russia A.A. Kasyanyuk explained some issues related to the practice of implementing a traceability system, provided statistical data on the turnover of traceable goods in Russia, and also spoke about the prospects for introducing liability for violations of norms in the field of traceability of goods.
Room person
“Conciliation procedures in general and settlement agreements in particular are an effective mechanism for restoring solvency and paying off accumulated debt according to an agreed schedule”
Deputy Head of the Bankruptcy Procedures Department of the Federal Tax Service of Russia A.N. Vasiliev, in an interview with the editorial board of the journal “Tax Policy and Practice”, spoke about the advantages of concluding a settlement agreement for business owners who find themselves in a difficult economic situation, compared with bankruptcy procedures.
Events. Evidence. Comments
Separate issues of VAT application in the implementation of foreign economic activity
Is it necessary to include in the tax base an advance received on account of the upcoming delivery of goods, if their shipment has not yet been made? At what point can I claim VAT deduction for purchased goods (works, services) used in the provision of services for the international transportation of goods taxed at a zero rate? These and other questions were answered by the Deputy head of the Value Added Tax Department of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia I.S. Persikova.
VAT when purchasing electronic services from a foreign supplier. Benefits for IT companies
Do IT companies have the right to corporate income tax benefits and insurance premiums? Can the buyer receive a deduction of VAT paid to a foreign organization if the only documentary evidence available to him is a payment document? These and other questions were answered by the Deputy head of the Interregional Inspectorate of the Federal Tax Service of Russia for the largest taxpayers No. 7 V.A. Sharova.
Taxcom Winter Congress: Changes in taxation and EDI development in 2022
At the All-Russian Winter Business Online Congress of Takskom, representatives of the Federal Tax Service of Russia and independent experts discussed topical issues of corporate property taxation, tax administration and control, development of electronic document management, innovations in VAT and income tax.
Taxes and law
Qualification of technically complex equipment of an organization as an object of taxation: problematic issues and their possible solutions
The Head of the Property Taxation Department of the Federal Tax Service of Russia A.V. Laschenov and Associate Professor of the State University of Land Management N.P. Ruleva gave a detailed analysis of disputes and court decisions indicating existing problems in the development of universal criteria for distinguishing movable and immovable property.
Problems and ways to solve them
The effectiveness of preferential taxation: monitoring objectives, evaluation criteria, industry analysis of taxpayers-beneficiaries
By the end of 2022, the Federal Tax Service of Russia plans to introduce a number of complex analytical systems into mass use, with the help of which it will be possible to collect, analyze and systematize big data; apply a risk-oriented approach; adequately assess the need for a particular benefit. This will allow redirecting budget flows to important government expenditures. Details are in the article.
Keywords: tax benefits, tax preferences, corporate income tax
Author: N.V. Kan, Advisor to the Budget Revenue Planning Department of the Analytical Department of the Federal Tax Service of Russia, n.kan@tax.gov.ru
Offers. Concepts. The prospects
Family as a separate subject of tax legal relations in Russia
The problem of family taxation, discussed both at the public and at the legislative level, is considered.
Keywords: family, taxation, benefits, tax administration
Author: D.I. Kolosov, Chief Expert of the Department of Analysis and Automation of Pre-trial Settlement Processes and Digitalization of causes of Disputes of the Department of Pre-Trial Settlement of Tax Disputes of the Federal Tax Service of Russia, d.kolosov@nalog.ru
Point of view
Corporate income tax benefits: efficiency assessment and significance in modern conditions
According to the author, most of the existing corporate income tax benefits are declarative in nature and are not an effective tool for stimulating the domestic economy. Therefore, it is extremely important to expand the range of tax preferences aimed at stimulating investment activity. The analysis of the situation is in the article.
Keywords: corporate income tax, assessment, efficiency, tax preferences
Author: V.N. Zasko, Dean of the Faculty of Taxes, Audit and Business Analysis of the Financial University under the Government of the Russian Federation, Doctor of Economics, Professor, VNZasko@fa.ru
Taxation and accounting
Some mistakes made in the preparation of appendices to accounting (financial) statements
The typical mistakes made in the preparation of annual accounting statements (namely appendices to the balance sheet and financial results report), which negatively affect the receipt by users of reliable information about the financial position of the organization, are considered.
Keywords: accounting (financial) statements, explanations to the balance sheet and financial results report
Author: O.E. Cherevadskaya, Auditor, Deputy General Director of Audit Expert LLC, avtor2@npip.ru
Cell phone write-off: accounting and tax accounting in 2022
The procedure for reflecting the liquidation of the phone in tax and accounting depends on the order of its accounting – as part of fixed assets or material expenses. The expediency of liquidation is confirmed by the decision of the commission, which includes the chief accountant (accountant) and persons who are responsible for the safety of fixed assets. Details are in the article.
Keywords: cell phone, liquidation, accounting, tax accounting, primary accounting documents
Author: E.V. Orlova, Head of the Audit Department of LLC “PARTY”, avtor4@npip.ru
Taxation of interest income of individuals
Taxation of income received by an individual in the form of interest on deposits (balances) in banks is considered. The issues of calculation and payment of personal income tax in such cases are explained.
Keywords: interest income, taxation, income on deposits, key rate, personal income tax
Author: T.Y. Solodimova, Senior Lecturer of the Department of Taxes and Taxation of the Volga Institute of Advanced Training of the Federal Tax Service of Russia (N. Novgorod), tusolod@mail.ru
The property was received free of charge: tax consequences for the parties
The tax consequences arising from the gratuitous transfer of the property of the organization by the founder, as well as when transferring it as a contribution to the authorized capital or property of the company from the receiving and transferring parties are considered.
Keywords: gratuitously received property, assistance from the founder, contribution to the authorized capital
Author: I.V. Artelnykh, accountant-consultant of LLC “Audit firm “OSBI”, gardering@yandex.ru
Exemption from VAT on the import of technological equipment (including components and spare parts for it), analogues of which are not produced in the Russian Federation: some aspects
In order to be exempt from VAT in respect of imported equipment, analogues of which are not produced in the Russian Federation, the applicant must conduct preliminary preparation of technical documentation, determine the product code in accordance with the Customs Code of the EAEU and establish the availability of goods in the list approved by the Government of the Russian Federation. Explanations of all the nuances, taking into account judicial practice— are in the article.
Keywords: VAT, technological equipment, import, exemption from payment
Author: Yu.B. Tubanova, Head of the Laboratory of Information Customs and Tax Technologies of the Northwestern Institute of Management of the RANEPA under the President of the Russian Federation, tubanova-yb@ranepa.ru
Express consultation
Insurance premiums: changes in the form of calculation, conditions for the application of reduced tariffs
What changes have occurred in the form of calculation of insurance premiums, according to which payers will report starting from the first quarter of 2022? What are the features of taxation of insurance premiums of remuneration paid by an organization to the author of an invention, utility model, industrial design? How is the share of income from IT activities determined in order to switch to the use of reduced insurance premium rates by payers who are not newly created organizations? These and other questions were answered by the head of the Department of Administration of insurance premiums of the Department of Taxation of Personal Income and Administration of Insurance Premiums of the Federal Tax Service of Russia E.V. Savostina.
Integration
Development of the greenhouse gas emissions trading market: EU experience and prospects in Russia
The issues of regulating the level of greenhouse gas emissions, including through emissions trading systems, are considered; proposals for the creation and development of an emissions trading market in Russia are formulated. The opinions of leading experts are given.
Keywords: greenhouse gas emissions, EU ETS, TOUR, “green” certificates, exporters
Author: N.V. Serdyukova, Lecturer at the School of Finance of the Higher School of Economics, Candidate of Economics, nserdyukova@hse.ru