Abstract: In the author’s point of view, the system of tax planning should exist at any enterprise no matter what the volume of its taxes is. In the long run, the existence of a well-developed tax planning system is an important condition for the balance of tax payments of an organization, which influences the financial results of its activity. Keywords: tax, planning, minimization, optimization, taxable volume, pressure, taxation, management, enterprise, prediction.

Abstract: For the purpose of unified and non-contradicting legal regulation of terminology in civil law and tax law, there’s need for harmonization. Differences in understanding of the term property in tax and civil legislation may lead to abuse of right (lowering of taxable base), and the collisions, which may be overcame by application of due norms, understanding of their place and value in the legal system. For the purpose of unification of understanding of the term “property” and “property right” in tax and civil law, the author offers not to exclude “property rights” from the term “property” for the taxing purposes. Keywords: tax, property, rights, Code, legislation, law, court, arbitration.

Keywords: nalog, imushchestvo, prava, kodeks, zakon, sud, arbitrazh

Abstract: From January 1, 2009 the lowering coefficient of amortization of 0,5 on passenger cars and microbuses with the cost of over 600 000 and 800 000 was eliminated. The latest explanation of the Ministry of Finances of the Russian Federation provides that the coefficient does not apply towards the above-mentioned vehicles no matter of their basic cost and the time when they were put into use. Keywords: tax, Ministry of Finances, income, amortization, micro bus, car, coefficient, cost, law.

Abstract:

Abstract: The complication with the legal construction of the tax on mining of natural resources is that it is placed between two branches of the legislation – tax and levies legislation and natural resources legislation. The result is contradiction of interest, which exists throughout the mechanism of implementation of tax, and in practice it undermines both the budgetary function and the protection of nature/ Due to its nature, TMNR is an important resource, which should be operated by both legislation on taxes and levies and on natural resources. Keywords: TMNR, FTI, depth of the earth, payment, collision, law, natural resources, mining, gas, oil. Keywords: TMNR, FTI, depth of the earth, payment, collision, law, natural resources, mining, gas, oil.

Abstract: The article includes arguments in favor of inclusion of compensation for the employees, which is paid by the notaries to the Moscow City Notary Chamber, should be included, when counting the tax on profits of physical persons, and the JST. Keywords: notary, Moscow, compensation, tax on profit of physical persons, dispute, JST, dispute, fee, labor.

Abstract: The review, which is provided by the professionals of the Tax Department of the KPMG includes lately published explanations by the Ministry of Finances, and the Federal Tax Service of the Russian Federation on the issues of taxation, as well as most topical decisions of judicial bodies. Keywords: tax, levy, Federal Tax Inspection, FTI, Ministry of Finances, MF, the Court, VAT, JSC, income tax for physical persons, tax on profits, property, levy.

Abstract: In the author’s point of view it’s only possible to deal with “one-day” firms efficiently, when the controlling bodies interact and communicate closely. And it’s only in this case then it will be possible to afford timely investigation of most complicated schemes of tax avoiding, there will be less need for extra financing, and the effect shall not make one wait long. Keywords: militia, MIF, FTI, “one-day” firms, control, crime, offence, avoiding, tax, interaction.

Keywords: militsiya, MVD, FNS, odnodnevki, prestuplenie, pravonarushenie, uklonenie, nalog, vzaimodeistvie

Abstract: The article includes analysis of characteristic features of the companies of international business. It includes review of existing approaches to understanding of rights of tax bodies in the sphere of control of taxpayers’ deals, as well as various principles of establishing market prices. The author comes to a conclusion that definition of “profit typical for this sphere” is not characteristic of market economy, moreover, it’s almost impossible to establish it in the current conditions. Keywords: FTI, control, offshore, price, income, principle, control, dispute, court, arbitration.

Abstract: Professional evaluators become very important in the work of tax bodies, when there’s need to define market price of goods (works, services). This article draws attention to the possible changes in the mechanism of proving market prices for goods (works, services) by the tax bodies, when realizing control measures. The conclusions of the author are simple. The tax bodies shall not define market prices by the means of Art. 40 of the Tax Code, rather they shall contact evaluators. Keywords: FTI, evaluation, evaluator, price, goods, principle, control, court, arbitration.

Abstract: The review includes the theses of speeches of Vice-Chairman of the Committee of the State Duma on Natural Resources, Nature Management and Ecology V.V. Prozorovsky, Director of the FSI “Center SRP “Mineral Resources” S.V. Gudkov, Head of the Department of Tax Policy of the Company “Gazprom” N.V. Lobanova, Head of the Department of Committee on Ecology of the Government of the Chechen Republic S.A. M. Abdurzakov, Head of the Tax Committee of the Oil Advisory Forum A.M. Sukhov. Keywords: profitability, oil, gas, resources, MET, tax, rate, Duma, law, taxation.

Abstract: The seminar included specific features of the transportation contract, CMR notes, some storage contract issues, characteristics of double and simple storage certificate, some issues of accounting, etc. The seminar was held by the senior auditor of the GK “Gradient – Alfa” Roman Samillo. Keywords: seminar, tax, contract, transportation, calculation, reporting, taxation, CMR.

Abstract: The review includes theses of speeches of the Chairman of the Committee on Audit of the Council of Director of the “Revitalization” bank, member of the Council of Directors of the Bank “Bankhaus Erbe”, Doctor of Economical Sciences, Professor, Academician of the RAES, the honorary economist of the Russian Federation V.G. Panskov, Head of the Department of the Taxes and Taxation of the Financial Academy under the Auspices of the Government of the Russian Federation L.I. Goncharenko, the Chairman of the Board of Guardians of the Foundation of Independent Consultants and Experts, advocate, court accounting expert N.A. Pavlenko, lawyer of the company Pepelyaev, Goltsblat and Partners A.V. Grachev, manager of the company AGA Management A.A. Ovsyannikov, Associate Professor of the Department of Taxes and Taxation of the Financial Academy under the auspices of the Government of the Russian Federation, Candidate of Economical Sciences Smirnova, E.E., Director General of the LLC “Consulting Agency “Leasing Territory” Solnyshkina, O.V., head of the consulting center of the National Guild of Professional Consultants I.E. Shevchenko, Associate Professor of the Department of Taxes and Taxation of the Financial Academy M.R.Pinskaya, Head of the section of the Department of Tax Control of the FTI of the Russian Federation K.V. Novoselov and other participants. Keywords: taxes, risk, taxation, leasing, planning, prediction, management, control.

Abstract: The review includes the theses of speeches of head of Department of Methodology of Accounting, Taxation and Law, Legal Expert of the Group of Companies CJSC AF “Audit Classic” (Chelyabinsk) O.A. Bukhalova, Head of Department on Investigation of Tax Crimes of the Investigation Division of the Investigation Department of the City Administration of CIAD of Sverdlovsk Oblast Korosteleva M.V., Advocate of the Advocacy Chamber of the city of Novosibirsk A.N. Maresyev, Managing Partner, Business Consultant, Head of the Center of Foreign Economic Technologies, Expert on Taxation and the Foreign Economic Activities of the Consulting Group “Ardashevy and Partners” V.L. Ardasheva. Keywords: taxes, risk, taxation, crisis, planning, prediction, management, control, check-up.