Features of taxation in special economic zones
Автор: Melnikova K.N.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 6-2 (22), 2018 года.
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The article deals with issues related to preferential taxation in special economic zones. The rationale for creating a special tax and customs regime in these zones. The relationship between the value of rates and the type of SEZ is indicated. The advantages and disadvantages of the location of enterprises in the SEZ are assessed.
Special economic zones, preferential taxation, income tax, property tax, land tax, tax on transport, free customs zone
Короткий адрес: https://sciup.org/140283543
IDR: 140283543
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