Rus News Journal

Documents

Tax corrective amendments under laws and the decree:


- the Law About the profit tax of the enterprises and the organisations : for the enterprises which are carrying out a direct exchange or realisation of production (works, services) at the prices not above the cost price, as a gain for the taxation it is understood a sum of transaction, which is defined proceeding from realisation market prices (including at stock exchanges) similar production (works, services), applied at the moment of transaction execution
- the Law About the tax to the added cost : At an exchange of the goods (works, services), by their transfer it is gratuitous or with partial payment, and also at realisation of the goods (works, services) at the prices not above the cost price the assessed turn is defined proceeding from the market prices which have developed at the moment of an exchange or transfers (including at stock exchanges), but not below the prices defined taking into account the actual cost price of the goods (works, services) and the profit estimated on a marginal level of profitability, established by the Government of the Russian Federation on the goods (to works, services) for the enterprises - monopolists
- the Decree About specification of an operating order of collection of the profit tax and the tax to the added cost :
... At realisation by the enterprises of stocks of made (got) production at the prices below cost (acquisition costs) the price of realisation of this production is applied to calculation of the profit tax and the tax to the added cost provided that the enterprise could not realise production in the market for a long time, and it has entailed deterioration of consumer properties of production, or the developed prices for similar production have appeared more low its actual cost price
... At an exchange of the enterprises of production (works, services) or its transfer gratuitously gain (turn) for calculation of the profit tax and the tax to the added cost is defined proceeding from the average price for similar production (works, services), realised for last month, and in case of absence of realisation of such production for the specified period - proceeding from its final price, but not below cost