Серякова С.П

This article is devoted to a problem of use of the simplified system of taxation by the subjects of small business. Relationship of the partner enterprises for payment of the value added tax in the situation when the contractors apply different regulations of taxation is analyzed. The arguments promoting permission of this problem by the legislator are given in the article. On the example of the enterprise the evaluation of competitiveness of "uproshchentsy" on the commodity market (works, services) is given, advantages and shortcomings of a choice of special regulations are considered by the subject, busy with production and realization of the metal construction designs. The calculations given in this article give the grounds to formulate the offers on introduction of the practice of simultaneous use of the simplified system of taxation and payment of the value- added tax that will promote successful development of industrial cooperation. The attention is paid to the technological aspects of transition of small enterprises to the payment of value-added tax the effect from application of the offered model for development of the economy of our country is analyzed.

This article is devoted to the problem of the tax administration, arising in the calculation, withholding and transfering of the personal income tax by the tax payee. The taxable period for the tax on individual income is a calendar year and the quarterly reports does not provide. The tax department is unable to use the cameral tax audit for the control of timeliness amounts of the tax on individual income which are transfer to the budget by the employer as well as the accurateness of tax calculation and withholding. Monitoring of payments to the budget amounts withheld is possible only within the framework of a field tax audit of the organization. According to the authors, such tax administration of personal income tax does not justify its costs, and the tax payment in fact are postponing to a later date. The absence of intermediate control allows individual tax payee to use this amount of tax on personal income as a borrowing for the refill of the operating assets. The authors proposed and proved the effective replacement of field tax audit by the cameral tax audit and also the tax reports, which are simplify the tax administration system.

This article is devoted to the problem of computation of an income tax in Russia. The author compares the experiences of use of the standard tax deductions in Russia and Germany. Ways of improvement of the tax legislation of Russia are offered at calculation of a tax on the income of individuals having a social focus.