В настоящий момент для российской налоговой системы заканчивается период становления и начинается период зрелости. С принятием Налогового кодекса правила и принципы налогообложения стали более понятными, но, несмотря на свою первоначальную четкость, система налогообложения находится лишь в процессе формирования в правовом поле, в котором происходит "состязание аргументов". Возникает ощущение, что положения Налогового кодекса (то есть аргументы законодателя) сталкиваются с доводами юридической практики (то есть толкованиями и действиями налоговых органов, обычной деловой практикой и, далеко не в последнюю очередь, теми позициями, которые вырабатывают высшие судебные инстанции), и это состязание отнюдь не всегда заканчивается победой законодателя. Эта книга послужит ориентиром для инвесторов и других заинтересованных читателей в попытке разобраться и осмыслить ныне действующую в России систему налогообложения. Наряду с общим обзором важнейших положений права, рассматриваются практические аспекты, влияющие на инвестиции, финансирование, репатриацию прибыли и оперативное финансовое управление. В книге представлена структура налогообложения, включая права и обязанности налогоплательщиков и налоговых органов. В ней приведены и прокомментированы все налоги: налог на прибыль организаций, НДС, налог на доходы физических лиц, единый социальный налог и др. Особое внимание уделяется таким сложным вопросам, как выбор форм финансирования, лизинг, правила недостаточной капитализации, установление трансфертных цен, постоянные представительства, а также другим ключевым проблемам налогообложения.
The Russian taxation system is on its way from conception to maturity. With the Russian Tax Code the taxation rules have become much clearer, but in spite of the initial clarity the Russian taxation system is only taking form in the activity of law which can be described as a competition of arguments. Increasingly we feel that the provisions of the Tax Code (i.e. the arguments of the lawmaker) are challenged by the arguments expressed in legal practices, i.e. the interpretations and actions by the taxation authorities, business usages, and, last but not least, authoritative statements, culminating in the strong arguments by the supreme courts. This book will guide the investor and other interested readers to understand the resulting present day Russian taxation system. Together with a general overview of all the most important provisions of the law we deal at a practical level with details affecting investment choices, financing, repatriation of profits and day-to-day financial management issues. The book describes the framework of the taxation system covering the rights and obligations of both taxpayers and taxation authorities. All the taxes are presented and explained: the Corporate Profit Tax, the VAT, Personal Income Tax, Social Tax and others. Extra emphasis is placed on complex matters such as financing choices, leasing, thin-capitalization rules, transfer pricing, permanent establishments and other key issues in taxation. ' This is the third thoroughly expanded, updated and improved edition of the Avenir Guide to Russian Taxes, following the groundbreaking first edition of 2002 and the second updated edition of 2003. This time this book is a project of Avenir - Publications which has signed up Hellevig, Klein & Usov attorneys at law for the producing the contents. The authors of the book are Jon Hellevig and Artem Usov, partners with the law firm. Dr. Alexander Vereshchagin has conducted a thorough research of all the relevant themes and served as the editor for this present edition. We hope that the Avenir Guide to Russian Taxes will continue to enhance the understanding of the Russian taxation laws and serve as an excellent reference guide to practical matters being a real aid in work for directors, controllers, legal counsels and other managers of companies, as well as students and anybody that wants to know how taxes are levied in Russia. Includes a glossary of Russian tax terminology (English-Russian).
A HREF="download/HTML/100096.htm" target="new"About this book (in Russian): /A
A HREF="download/HTML/100096-soderzhanie.htm" target="new"Contents (in Russian):/A
A HREF="download/HTML/100096-autors.htm" target="new"About the authors (in Russian): /A
Kestää minkä kritiikin tahansa, tämä on ehdottomasti maailman paras Venäjän vero-oikeuden ja -käytännön opas! Se tarjoaa myös tutkijoille selvityksen Venäjän vero-oikeudesta viittauksineen oikeustapauksiin ja lainkohtiin. Teos auttaa suomalaisen sijoituksista vastaavan johtajan, taloushallinnon asiantuntijan ja lakimiehen saavuttamaan perusymmärryksen Venäjän vero-oikeudesta ja näin paremman asiantuntemuksen perusteella toimimaan Venäjällä. Venäjän vauraus ei perustu pelkästään öljyn maailmanmarkkinahintaan, vaan myös määrätietoiseen toimintaympäristön kehittämiseen. Vuodesta 2000 toteutettu suuri verouudistus on luonut venäjälle hyvät puitteet investoinneille. Kirja käsittelee verolakeja ja niiden ongelmia: ristiriitaisia lainkohtia, byrokratiaa ja muutosvaiheessa olevaa oikeuskäytäntöä. Sisältää veroalan sanaston englanti-venäjä-englanti. The Russian taxation system is on its way from conception to maturity. With the Russian Tax Code the taxation rules have become much clearer, but in spite of the initial clarity the Russian taxation system is only taking form in the activity of law which can be described as a competition of arguments. Increasingly we feel that the provisions of the Tax Code (i.e. the arguments of the lawmaker) are challenged by the arguments expressed in legal practices, i.e. the interpretations and actions by the taxation authorities, business usages, and, last but not least, authoritative statements, culminating in the strong arguments by the supreme courts. This book will guide the investor and other interested readers to understand the resulting present day Russian taxation system. Together with a general overview of all the most important provisions of the law we deal at a practical level with details affecting investment choices, financing, repatriation of profits and day-to-day financial management issues. The book describes the framework of the taxation system covering the rights and obligations of both taxpayers and taxation authorities. All the taxes are presented and explained: the Corporate Profit Tax, the VAT, Personal Income Tax, Social Tax and others. Extra emphasis is placed on complex matters such as financing choices, leasing, thin-capitalization rules, transfer pricing, permanent establishments and other key issues in taxation. ' This is the third thoroughly expanded, updated and improved edition of the Avenir Guide to Russian Taxes, following the groundbreaking first edition of 2002 and the second updated edition of 2003. This time this book is a project of Avenir - Publications which has signed up Hellevig, Klein & Usov attorneys at law for the producing the contents. The authors of the book are Jon Hellevig and Artem Usov, partners with the law firm. Dr. Alexander Vereshchagin has conducted a thorough research of all the relevant themes and served as the editor for this present edition. We hope that the Avenir Guide to Russian Taxes will continue to enhance the understanding of the Russian taxation laws and serve as an excellent reference guide to practical matters being a real aid in work for directors, controllers, legal counsels and other managers of companies, as well as students and anybody that wants to know how taxes are levied in Russia. Includes a glossary of Russian tax terminology (English-Russian). A HREF="download/HTML/100096.htm" target="new"Kirjan esittely (venäjänkielinen): /A
V nastojaschij moment dlja rossijskoj nalogovoj sistemy zakanchivaetsja period stanovlenija i nachinaetsja period zrelosti. S prinjatiem Nalogovogo kodeksa pravila i printsipy nalogooblozhenija stali bolee ponjatnymi, no, nesmotrja na svoju pervonachalnuju chetkost, sistema nalogooblozhenija nakhoditsja lish v protsesse formirovanija v pravovom pole, v kotorom proiskhodit "sostjazanie argumentov". Voznikaet oschuschenie, chto polozhenija Nalogovogo kodeksa (to est argumenty zakonodatelja) stalkivajutsja s dovodami juridicheskoj praktiki (to est tolkovanijami i dejstvijami nalogovykh organov, obychnoj delovoj praktikoj i, daleko ne v poslednjuju ochered, temi pozitsijami, kotorye vyrabatyvajut vysshie sudebnye instantsii), i eto sostjazanie otnjud ne vsegda zakanchivaetsja pobedoj zakonodatelja. Eta kniga posluzhit orientirom dlja investorov i drugikh zainteresovannykh chitatelej v popytke razobratsja i osmyslit nyne dejstvujuschuju v Rossii sistemu nalogooblozhenija. Narjadu s obschim obzorom vazhnejshikh polozhenij prava, rassmatrivajutsja prakticheskie aspekty, vlijajuschie na investitsii, finansirovanie, repatriatsiju pribyli i operativnoe finansovoe upravlenie. V knige predstavlena struktura nalogooblozhenija, vkljuchaja prava i objazannosti nalogoplatelschikov i nalogovykh organov. V nej privedeny i prokommentirovany vse nalogi: nalog na pribyl organizatsij, NDS, nalog na dokhody fizicheskikh lits, edinyj sotsialnyj nalog i dr. Osoboe vnimanie udeljaetsja takim slozhnym voprosam, kak vybor form finansirovanija, lizing, pravila nedostatochnoj kapitalizatsii, ustanovlenie transfertnykh tsen, postojannye predstavitelstva, a takzhe drugim kljuchevym problemam nalogooblozhenija.
