Value added tax is the essence of the problem and the use of tax deductions (2006)

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Uploaded: 22.05.2007
Content: 70522121057680.doc (669 kB)

Description

Налог на добавленную стоимость сущность и проблемы применения налоговых вычетов
(дипломная работа, 2006 год)

ОГЛАВЛЕНИЕ

ВВЕДЕНИЕ………………………………………………………………………….3
ГЛАВА 1. ТЕОРЕТИЧЕСКИЕ ОСНОВЫ НАЛОГА НА ДОБАВЛЕННУЮ СТОИМОСТЬ ………………………………………………………………….........6 6
1.1. История возникновения НДС и его характеристика…………………..6
1.2 Обязательные элементы налога на добавленную
стоимость…………………………………………………………………….17 ГЛАВА 2. ПРАВОВОЕ РЕГУЛИРОВАНИЕ НАЛОГОВЫХ ВЫЧЕТОВ……..26
2.1. Понятие, основания и условия предоставления налоговых вычетов ..26
2.2. Проблемы правового регулирования основных налоговых
вычетов……………………………………………………………………….33
2.3. Особенности применения налоговых вычетов при оформлении и оценке счет – фактур………………………………………………………...57
ЗАКЛЮЧЕНИЕ……………………………………………………………………..97
СПИСОК ИСПОЛЬЗОВАННОЙ ЛИТЕРАТУРЫ………………………………101

Additional information

REFERENCES

1. The Constitution of the Russian Federation of 12.12.1993 // Ros.gaz.-1993.-№237;
2. Tax Code of the Russian Federation (Part One) of 31.07.98 № 146-FZ // Ros. gaz.-1998.-№148-149;
3. Tax Code of the Russian Federation (Part Two) // Parliamentary gazeta.-2000.-№151-152;
4. Arbitration Procedure Code of the Russian Federation of 24.07.00 № 96-FZ // Ros. gaz.-2002.-№137;
5. Federal Law of 28.11.1996 № 129-FZ "On Accounting" // Ros. Gaz.-1996 .-; №228
6. Federal Law of 07.07.2003 №117-FZ "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation, and Repeal of Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation" // Ros. gaz.-2003.-№132;
7. Law of the Russian Federation of 06.12.1991 № 1992-1 «On Value Added Tax" // Vedomosti SND and VS RSFSR.-1991.-№52.-St.1871;
8. Law of the Russian Federation from 27.12.91 №2118-1 «On the basis of the tax system in the Russian Federation" // Ros. gaz.-1992.-№56;
9. Decision of the Constitutional Court of the Russian Federation from 20.02.01 № 3-P "On the case on the constitutionality of the second and third paragraphs of Article 7 paragraph 2 of the Federal Law" On Value Added Tax "in connection with the complaint of the closed joint-stock company" VOSTOKNEFTERESURS "// Bulletin Constitutional Court of the Russian Federatsii.-2001.-№3;
10. Determination of the Constitutional Court of the Russian Federation of 08.04.04 № 168-O "to refuse to accept for consideration the complaint of citizen Chufarova Andrei Sergeyevich a violation of his constitutional rights provisions of the second and third paragraphs of Article 7 paragraph 2 of the Law" On Value Added Tax " and the first paragraph of paragraph 2 of Article 172 of the Tax Code of the Russian Federation "// the Bulletin of the Constitutional Court of the Russian Federatsii.-2004.-№6;
11. Determination of the Constitutional Court of the Russian Federation of 08.04.04 № 169-O "to refuse to accept for consideration the complaint of the limited liability company" INDUSTRIAL LINE "on the violation of constitutional rights and freedoms of the provisions of paragraph 2 of Article 171 of the Tax Code of the Russian Federation" // the Bulletin of the Constitutional Court of the Russian Federatsii.-2004.-№6;
12. Determination Konstitutsion¬nogo Court of the Russian Federation of 16.10.03 № 329-O "to refuse to accept for consideration the complaint of the limited liability company" EKSPORT_SERVIS "the violation of constitutional rights and freedoms of the provisions of the first paragraph 4 of Article 176 of the Tax Code of the Russian Federation";
13. Determination of the Constitutional Court of the Russian Federation of 04.11.04 № 324-O "At the request of the Russian Union of Industrialists and Entrepreneurs (Employers) of an official clarification of the Constitutional Court of the Russian Federation dated April 8, 2004-goda№169 About refusal in acceptance to consideration of the complaint Society Limited Liability Company "PROM LINE" on the violation of constitutional rights and freedoms of the provisions of paragraph 2 of Article 171 of the Tax Code of the Russian Federation "// the Bulletin of the Constitutional Court of the Russian Federatsii.-2004.-№6;
14. Determination of the Constitutional Court of the Russian Federation of 25.07.2001 № 138-O "At the request of the Russian Ministry for Taxes and Levies for clarification of decisions of the Constitutional Court of the Russian Federation of 12 October 1998 in the case on the constitutionality of paragraph 3 of Article 11 of the Law of the Russian Federation" On Fundamentals of the Tax System in the Russian Federation "// Ros. gaz.-2001.-№145;
15. Determination of the Constitution

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