Peculiarities of taxation of state, budget and autonomous organizations

Annotation - taxation of state (municipal) organizations currently has differences. In this regard, the content of the article is devoted to the consideration of the peculiarities of taxation of state, budgetary and autonomous organizations. The specifics of the accounting of expenses are explained, the rules for the formation of the taxable base for income tax and value added tax, the procedure for paying property tax and land tax, as well as the right to apply certain special tax regimes are explained.