Administration of value-added tax paid by scientific organizations
Автор: Lytyakov A.V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право - вопросы оптимизации налогообложения
Статья в выпуске: 1 (160), 2015 года.
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The article deals with the taxation of the results of research and development work. The author proposes to replace the exemption for value added tax under the legislation for implementing such works, a zero rate. Shows the fiscal consequences of this proposal. Recommends that the relevant tax law changes.
Taxation of research works, value added tax, a zero rate of value added tax, exemption from value added tax
Короткий адрес: https://sciup.org/170172116
IDR: 170172116
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