Journals
INTEGRAL MOSCOW ECONOMIC JOURNAL
Books
Monographs Textbooks
Authors Partners News
Submit manuscript
PROBLEMY I PERSPEKTIVY RAZVITIYa NALOGOOBLOZhENIYa STROITEL'NOGO KOMPLEKSA
Submit manuscript
To cite
Citations:

PROBLEMY I PERSPEKTIVY RAZVITIYA NALOGOOBLOZHENIYA STROITEL'NOGO KOMPLEKSA
UDK 67.01.11
Kashirina Marina Valentinovna 1
Tihomirova Anastasiya Vladislavovna 2
Authors:
1.  Finansovyy universitet pri Pravitel'stve Rossiyskoy Federacii

Russian Federation
2.  Finansovyy universitet pri Pravitel'stve Rossiyskoy Federacii

Russian Federation
Type:
Article
Pages:
from 31 to 31
Status:
Published
Received:
07.03.2017
Accepted:
15.03.2017
Published:
25.03.2017
Subject area:
UDK 67.01.11
Language:
English
Keywords:
construction, tax law, building complex, compulsory audit, changes in law
Abstract and keywords
Abstract (English):
The article discusses about the various aspects of the taxation of building complex. In particular, there is talk about changes made to the tax law that directly affect the activities of construction companies. In addition, the item contains information about the problems that companies in this industry may face. The prospects of the industry development are determined based on the present situation in the market and in the economy in general, recommendations are also presented that can positively affect the development of the construction infrastructure in the future, reduce the gaps between building companies in the market and simplify their operation.

Keywords:
construction, tax law, building complex, compulsory audit, changes in law
Text
The article discusses about the various aspects of the taxation of building complex. In particular, there is talk about changes made to the tax law that directly affect the activities of construction companies. In addition, the item contains information about the problems that companies in this industry may face. The prospects of the industry development are determined based on the present situation in the market and in the economy in general, recommendations are also presented that can positively affect the development of the construction infrastructure in the future, reduce the gaps between building companies in the market and simplify their operation.
References

1. «Gradostroitel'nyy kodeks Rossiyskoy Federacii» ot 29.12.2004 № 190-FZ (red. ot 07.03.2017).

2. Federal'naya sluzhba gosudarstvennoy statistiki URL: http://www.gks.ru. (data obrascheniya: 06.03.2017).

3. Reytingovoe agentstvo RAEX (Ekspert RA) URL: http://www.raexpert.ru/rankingtable/top_companies/2016/main/ (data obrascheniya: 06.03.2017).

4. Kashirina M.V. Chto menyaetsya dlya buhgaltera s 2017 goda, Uchet v stroitel'stve, № 1. 2017. M.: OOO «Aktion gruppa Glavbuh».

5. Federal'nyy zakon ot 25.02.1999 № 39-FZ (red. ot 03.07.2016) «Ob investicionnoy deyatel'nosti v Rossiyskoy Federacii, osuschestvlyaemoy v forme kapital'nyh vlozheniy» (s izm. i dop., vstup. v silu s 01.01.2017).

6. «Grazhdanskiy kodeks Rossiyskoy Federacii (chast' vtoraya)» ot 26.01.1996 № 14-FZ (red. ot 23.05.2016).

7. Federal'nyy zakon ot 30.12.2004 № 214-FZ (red. ot 03.07.2016) «Ob uchastii v dolevom stroitel'stve mnogokvartirnyh domov i inyh ob'ektov nedvizhimosti i o vnesenii izmeneniy v nekotorye zakonodatel'nye akty Rossiyskoy Federacii» (s izm. i dop., vstup. v silu s 01.01.2017).

8. «Grazhdanskiy kodeks Rossiyskoy Federacii (chast' pervaya)» ot 30.11.1994 № 51-FZ (red. ot 07.02.2017).

9. Kashirina M.V., Gevorgyan M. L. Stroitel'nye kompanii: poryadok nalogooblozheniya i perspektivy razvitiya, Nauchno-prakticheskiy zhurnal «Moskovskiy ekonomicheskiy zhurnal». 2016. № 4.

10. Kashirina M.V., Gevorgyan M. L. Osobennosti primeneniya special'nyh rezhimov nalogooblozheniya stroitel'nymi kompaniyami, Nauchno-prakticheskiy zhurnal «Moskovskiy ekonomicheskiy zhurnal». 2016. № 4.

11. Kashirina M.V. Stroitel'stvo: osobennosti nalogooblozheniya, Ekonomika. Nalogi. Pravo, № 3. 2015. M., Finuniversitet.

12. «Nalogovyy kodeks Rossiyskoy Federacii (chast' vtoraya)» ot 05.08.2000 № 117-FZ.

13. Postanovlenie Pravitel'stva RF ot 29.11.2016 № 1255 «O predel'noy velichine bazy dlya ischisleniya strahovyh vznosov na obyazatel'noe social'noe strahovanie na sluchay vremennoy netrudosposobnosti i v svyazi s materinstvom i na obyazatel'noe pensionnoe strahovanie s 1 yanvarya 2017 g.».

14. Prikaz FNS Rossii ot 10.10.2016 № MMV-7-11/551@ «Ob utverzhdenii formy rascheta po strahovym vznosam, poryadka ego zapolneniya, a takzhe formata predstavleniya rascheta po strahovym vznosam v elektronnoy forme» (Zaregistrirovano v Minyuste Rossii 26.10.2016 № 44141).

15. «Nalogovyy kodeks Rossiyskoy Federacii (chast' pervaya)» ot 31.07.1998 № 146-FZ.

16. Federal'nyy zakon ot 30.12.2008 № 307-FZ (red. ot 03.07.2016) «Ob auditorskoy deyatel'nosti» (s izm. i dop., vstup. v silu s 02.10.2016).

17. Federal'nyy zakon ot 08.02.1998 № 14-FZ (red. ot 03.07.2016) «Ob obschestvah s ogranichennoy otvetstvennost'yu» (s izm. i dop., vstup. v silu s 01.01.2017).

18. Federal'nyy zakon ot 26.12.1995 № 208-FZ (red. ot 03.07.2016) «Ob akcionernyh obschestvah» (s izm. i dop., vstup. v silu s 01.01.2017).

19. «Kodeks Rossiyskoy Federacii ob administrativnyh pravonarusheniyah» ot 30.12.2001 № 195-FZ (red. ot 07.03.2017).

20. Untov R.Yu. Rekomendacii po povysheniyu effektivnosti funkcionirovaniya stroitel'nyh kompaniy // Vestnik sovremennoy nauki. 2016. № 11. 1 (23). S. 134-138.

21. Orlovskiy A.M., Makeev V.A. Razvitie innovacionnoy infrastruktury v stroitel'noy sfere Rossii // Problemy sovremennoy ekonomiki (Novosibirsk). 2016. № 30. S. 61-66.

22. Afoncev S.A. Prioritet kachestva investiciy // Strategiya. 2017. № 4 (25). S. 16-21.

23. Nauchnaya elektronnaya biblioteka «eLIBRARY» URL: http://elibrary.ru/

24. Nauchnaya elektronnaya biblioteka «Kiberleninka» URL: http://cyberleninka.ru/

© ecience.ru
Support Powered by Editorum,  Instructions
Login or Create
* Forgot password?