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The Russian Tax Code is the primary tax law for the Russian Federation. The Code was created, adopted and implemented in three stages. Part One, enacted July 31, 1998, also referred to as General Part, regulates relationships between taxpayers, tax agents, tax-collecting authorities and legislators: tax audit procedures, resolution of disputes and enforcement of law. Part Two, enacted on August 5, 2000, defines specific taxes, rates, payment schedules and detailed procedures for calculation of taxes. It was significantly amended in 2001-2003 with additions like the new corporate profit tax section and the new simplified tax system for small businesses. The Code is subject to regular changes which are effected through federal laws. The Code is designed as a complete national system for federal, regional and local taxes but excludes customs tariffs. Rules and rates of regional and local taxation must conform to the framework established by the Code. Taxes or levies not listed explicitly by the Code or enacted in violation of its specific provisions are deemed illegal and void. Russian tax system tends to use moderate, flat or regressive tax rates. It is highly centralized for a federal state and relies heavily on proceeds from oil and natural gas corporations. In 2006 tax burden on oil companies exceeded 45% of net sales (compared to 12% in construction and 16.5% in telecommunications). Rates for oil-related taxes and tariffs, unlike regular taxes, are set not by Tax Code but by government decrees. Russian Ministry of Finance estimates that revenues regulated by the Tax Code will account for 68% of federal revenue in 2008 fiscal year, rising to 73% in 2010. From Wikipedia under the
GNU Free Documentation License
 jotman.blogspot.com Jotman Fri, 03 Jul 2009 03:09:00 GM Those who call themselves oilmen and claim that in . Russia. pure oil comes right from the pits are simply crooks. Q. Did you use . tax. optimization schemes? Yes. And again: yes! Like any executive I was seeking to minimize the . tax. burden ...  meganmcardle.theatlantic.com unknown Fri, 10 Jul 2009 15:10:27 GM To a degree, I suppose, it becomes politically easier to expand the . tax. base the closer the top end is to the middle in the sense that it's a lot harder to portray the rich as evil, greedy people with so much money that could be used to . ... For the history challenged, . Russia. had a form of slavery -- serfdom -- all the way till 1861. Company towns my rear quarter... Nimed (Replying to: Nutella on Toast) July 10, 2009 1:21 PM. For the history challenged, . Russia. had a form ...  farleftrx.com rx Mon, 15 Jun 2009 16:15:10 GM The effect is . taxation. without representation for foreign voters as to how the US Government uses their forced savings. It therefore is necessary for financial diplomats to broaden the scope of their policy-making beyond the ... From Google Blog Search: "Taxation in Russia" |
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