Abstract:

Abstract: The article is devoted to the analysis of the main changes in tax legislation as well as existing problems of taxation concerning taxation of high tech companies (including estimation and payment of a single social tax, value-added tax and profit tax). The article also contains recommendations on how to improve the tax climate at such organizations.

Keywords: tax, single social tax, value-added tax, profit, technologies, problem, development, organization, enterprise.

Abstract: How to estimate a personal income tax which should be paid to a member leaving the limited liability partnership? Too many people have to face such a problem but the existing legislation doesn’t quite cover the topic. The problem has become even more topical since July 1, 2009 when the government passed the requirement of issuing a notary statement instead of a ‘purchase-and-sale’ contract regarding the member’s share in the company when the member leaves the partnership.

Keywords: tax, personal income tax, limited liability company (partnership), share, profit, shareholder, notary, company regulations.

Abstract:

Abstract: Having evaluated the method of donation distribution in the Kamchatka Region, the author concluded that it only partially fulfilled the main purpose of leveling the budget. According to the author, adding one more budget-making municipal tax (property tax) to the representative tax system in this region will allow to estimate the taxable capacity more fully. Using the multiplication of the base earning capacity per single activity and of imputed earnings as an economic indicator of a single tax imputed earning will also make the calculations more exact. Using parameters of the middle level of the fiscal capacity when distributing donations will allow to effectively distribute the money from the regional fund of financial support of municipal and urban districts, suppress so called ‘welfare mentality’ and stimulate the state authorities to accumulate their own source of income.

Keywords: tax, potential, Kamchatka, municipal corporation, single tax on imputed earnings, budget, donations, property, administration, rate of return.

Abstract:

Abstract:

Abstract: The discussion was based on the main ideas declared at the round-table meeting carried out on October 15, 2009 at the Chamber of Commerce and Industry of the Russian Federation. The topic of the meeting was mentioned as a ‘replacement of a single social tax by insurance contributions: opinions in business and government. The review described the points of view of the following participants of the meeting: Ekaterina Semenova - member of the Committee of the State Duma of the Russian Federation on Property, Fedor Prokopov – executive director the Russian Union of Industrialists and Entrepreneurs, Shamil Ageev – board chairman of the Chamber of Commerce and Trades in the Republic of Tatarstan, Sergey Afanasiev – director of the Department of Development of Social Insurance and State Policy of Social and Public Health Development, Anton Danilov-Danilian – chairman of the Investment Committee of the Chamber of Commerce and Industry of the Russian Federation, Tatyana Ivanova – editor-in-chief of the ‘Economics and Life’ newspaper, Antonina Katyanina – president of the Chamber of Commerce and Industry of Belgorod, Sergey Zorin – head of the Committee on Cooperation of Electronic Equipment Producers, Svetlana Kochetkova – record and tax director of ‘AVTOVAZ’ company. The report is prepared by K. Shohova, an expert of the ‘Foros’ analytical team.

Keywords: tax, levy, insurance, single social tax, Chamber of Commerce and Industry, reform, retirement benefit, fund, budget, discussion.

Abstract: The review prepared by the experts of KPMG tax department covers the recently published explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation concerning some aspects of taxation as well as the most important decisions of the highest court.

Keywords: tax, levy, Federal Tax Service, Ministry of Finances, court, value added tax, single social tax, personal income tax, profit, tax on natural resources production, custom

Abstract: Taxation of education activities mainly evolves around the idea of education being a social benefit influencing the competitive ability and economic security not only of a country but also of a society in general. Preferential tax treatment of education institutions and participants of the educational process in the USA is an additional way of the governmental support which is aimed at economically active part of population in the first place. Taxation benefits vary in different components of the USA educational system. In the sphere of general education taxation plays an important role because it is the main source of finances supporting the system of free general education in every state.

Keywords: taxation, education, USA, deduction, benefit, scholarship, grant, discount, state.

Abstract: The article is devoted to an analysis of influence of a method of depreciation on a company’s tax payments. It is underlined that the accountant conception of depreciation is continued in a modern approach to studying the tax and taxation system. According to the author, systematic description of the facilities’ cost at the account of depreciation charges eventually changes the amount of a property tax. At the same time, including depreciation charges in a tax base results in changes of a profit tax. Using fast ways of depreciation will allow the companies to optimize the correlation between tax and depreciation flows of a company.

Keywords: tax, depreciation, property, profit, company, record, accountant, planning.