Influence of changes in the Tax Code of the Russian Federation on the financial results of mineral complex enterprises of the Russian Federation
Authors:
About authors
- Student G.V. Plekhanov Saint Petersburg State Mining Institute
Abstract
The analysis of changes in the Tax Code of the Russian Federation and their influence on the financial result of the activity of the enterprise is carried out. First of all, attention is paid to the tax on profit of organizations and the tax on extraction of mineral resources. The objects of taxation, taxable base, tax rates and benefits are defined. In an attempt to determine how the changes in the Tax Code will affect the overall tax burden of enterprises, we used normative documents, as well as the opinions of some experts.
References
- Ильюшихин И.И Комментарий к главе 26 Налогового кодекса Российской Федерации. СПб: Питер, 2003. 208 с.
- Салина А.И. Налог на добычу полезных ископаемых как новый методический подход к налогообложению природных ресурсов // Финансы. 2002. № 1. С.43-45.
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