How to pay a tax on the property of organizations from the balance value?
Автор: Semyakin N.K.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Налоговое право
Статья в выпуске: 11 (218), 2019 года.
Бесплатный доступ
The article discusses the features of payment of corporate property tax from the cadastral value and from the book value. The criteria are determined according to which real estate is recognized as an object whose tax is calculated on the basis of its cadastral value. Proposed ways to reduce the tax burden and pay property tax on the book value. The current judicial practice in the Moscow region is analyzed.
Corporate property tax on the cadastral value, enterprise tax burden, corporate property tax on the book value, errors in the wording of the types of real estate use, optimization of financial expenses of companies
Короткий адрес: https://sciup.org/170172393
IDR: 170172393
