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Double taxation


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Double taxation

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In Russia federal taxes and fees are established and raised; taxes of subjects Russian Federation (regional); local taxes.

Set of taxes, collecting, the duties raised in accordance with the established procedure, forms tax system.

The taxes and fees included in system of taxes and fees of the Russian Federation, are subdivided into types according to several criteria - establishment order, introduction order in action, the territory on which taxes and fees are obligatory to payment. [2]]

Collecting is understood as the obligatory contribution raised from the organizations and individuals which payment is one of commission conditions in interests of payers of collecting by state authorities, local governments of actions, including providing certain rights or issue of licenses.

Taxes in Germany are the main means for a covering of the public expenditures and the main source of the income of the country. The tax system in Germany represents now the difficult and branched-out system covering practically all parties of activity of society. At the heart of tax system of Germany the principle of plurality of taxes (them is over 50) lies.

Main types of taxes in Germany: income tax (on individuals), a tax on corporations, a value added tax, a trade tax. The property tax, a land tax, a tax paid upon purchase of the land lot, insurance fees, a tax on inheritance and donation, an automobile tax, a tax on the content of fire protection, excises on coffee, sugar, mineral oils, wine and vodka and tobacco products, the customs duties, the collecting going on development of oil and gas production on the territory of the country. Let's consider most important of them. From taxes on legal entities the highest income is brought to the state by a value added tax. Its specific weight is equal in the income of the budget of about 28 % - the second place after income tax. The general rate of a tax makes now 15 %. But the main foodstuff, and also book and journal production are assessed on the lowered rate-7 of %. This rate doesn't extend on turns of cafe and restaurants. The VAT in Germany has some features. So businessmen at whom the turn for the previous calendar year didn't exceed 20 thousand brands, and in the current year won't exceed 100 thousand brands, are released from its payment. But thus they lose also the right of compensation of the sums of a tax in the accounts exposed on it. This businessman is the payer of income tax, instead of the VAT. He has the right to refuse the release put to it from the VAT and to conduct tax calculations in accordance with general practice. [3, p. 48]

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Дисциплина: «Английский»

Тема: «Double taxation»

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Год: 2013

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