LoginRegistration
For instance: The List of VAK
About consortium subscription Contacts
(812) 4095364 Non-commercial partnership
St. Petersburg
university
consortium

Articles

"The Scientific Opinion" № 4, 2014

Theoretical issues and practical feat ures of tax payment by individual entrepreneurs

V. M. Polyakova
Price: 50 руб.
The article is devoted to the theoretical and practical issues of administration of tax
payment by individual entrepreneurs with the analysis of the corresponding normative
legal acts and judiciary practice. The author suggests the ways of solving numerous
problems arising in tax payment by individual entrepreneurs in order to support and
promote small business.
Key words: individual entrepreneurs, tax payment, tax arrears, tax installment and
deferral plan, repayment of tax debt.
References
1. Nalogovye postupleniya ot malogo biznesa vyrosli na 14%. URL: http://volbiz.ru/news/nalogovyiepostupleniya.html.
2. Nalogovyi Kodeks Rossiyskoy Federatsii (chast’ 1) ot 31.07.1998 № 146-FZ (prinyat GD FS RF 16.07.1998): red. ot 01.01.2014 // SPS «Konsul’tantPlyus».
3. Opredelenie Konstitutsionnogo Suda RF ot 22.01.2004 № 41-O // Ekonomika i zhizn’. 2004. № 20.
4. Pis’mo Minfina RF ot 16.04.2009 № 03-02-07/1-191 // SPS «Konsul’tantPlyus».
5. Pis’mo Minekonomrazvitiya Rossii ot 6 maya 2011 g. № D06-2394 // SPS «Konsul’tantPlyus».
6. Pis’mo UFNS RF po g. Moskve ot 20.08.2010 № 20-14/4/088232@ // Moskovskiy nalogovyi kur’yer. № 19–20. 2010.
7. Postanovlenie Dvadtsatogo arbitrazhnogo apellyatsionnogo suda ot 29.03.2011 po delu № A09-7972/2010 // SPS «Konsul’tantPlyus».
8. Postanovlenie Plenuma VAS RF ot 22 iyunya 2006 g. № 25 «O nekotorykh voprosakh, svyazannykh s kvalifikatsiey i ustanovleniem trebovaniy po obyazatel’nym platezham, a takzhe sanktsiyam za publichnye pravonarusheniya v dele o bankrotstve» // Vestnik VAS RF. 2006. № 9. sentyabr’.
9. Postanovlenie Plenuma VAS RF ot 28.02.2001 № 5 «O nekotorykh voprosakh primeneniya chasti pervoy Nalogovogo kodeksa Rossiyskoy Federatsii» // Vestnik VAS RF. 2001. № 7.
10. Postanovlenie Prezidiuma VAS RF ot 31.01.2012 № 12207/11 po delu № A33-10298/2010 // Vestnik VAS RF. 2012. № 5.
11. Prikaz FNS RF ot 19 avgusta 2010 g. № YaK-7-8/393@ // Rossiyskaya gazeta. № 225. 06.10.2010.
12. Sayt Federal’noy nalogovoy sluzhby. http://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/4161929/
Price: 50 рублей
To order