HUMANITARIAN RESEARCHES

Journal of fundamental and applied researches

Налоговая деятельность товарищества собственников жилья

2013. №2, pp. 139-145

Mukhazhinova Lilia Sh. - post-graduate student, Astrakhan State University, 414056, Russia, Astrakhan, Tatishchev st., 20a, lilifleur1@mail.ru.

An association of owners of accommodation is a legal entity from the moment of his state registration. In the Internal revenue code of Russian Federation under organizations the legal entities formed in compliance with the legislation Russian Federation are understood. In obedience to the Internal revenue code of Russian Federation of organization confess taxpayers and tax agents. Taxes in Russian Federation are subdivided into federal, that are used on all territory of Russian Fedвeration and are identical on a size for all subjects of Russian Federation, composition and size of these taxes are determined by State Thought of Russian Federation; regional, operating on territory of subject federations; local. Regional and local taxes are set by the decision of legislative body of subject of Russian Federation or organs of local self-government, but within the limits of the list ratified by a federal law. So, the subject of the work is the features of tax activities of the partnership home ownership, types and specific features of this activity. Methodological basis of the work is the General scientific, dialectical method of knowledge, also частнонаучные methods: analysis, induction, deduction, system, and others. The results of the work are used in the rendering of consulting and legal assistance. The results of the work are applicable both in public life and in the teaching activity.

Key words: association of owners of accommodation,tax law,system of taxation,membership dues,taxation

Read