Methodical bases and principles of formation of stimulating taxation at subsoil use
Authors:
About authors
- G.V. Plekhanov Saint Petersburg Mining Institute
Abstract
In this paper the concept of incentive tax system formation in the sphere of mineral and raw complex of Russia is offered. Methodical principles of incentive taxation of entrails users’ profit are proved; the criteria and activities of privileged tax treatment in entrails use are stated.
References
- Соловьева Е.А. О концепции налоговой реформы в минерально-сырьевом комплексе / Е.А.Соловьева, В.А.Зубков // Записки Горного института. Т.145 (1). СПб, 2000. С.19-29.
- Рубченко М. Отравленная пилюля. Новая глава Налогового кодекса создает новые проблемы бизнесу // Эксперт. 2002. № 4. С.39.
- Российская бизнес-газета. 2007. № 598.
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