Преимущества консолидированной уплаты налогов.
Abstract
Рассмотрены достоинства консолидированной уплаты налогов. Описан порядок консолидированной уплаты налогов на примере стран ЕС, Украины, Российской Федерации, а также критерии, необходимые для отнесения плательщиков к категории «консолидированный». Проанализированы предпосылки, позволяющие перейти на консолидированную уплату налогов одному из крупнейших отечественных плательщиков – Белорусской железной дороге. Выявлены недостатки в действующей системе уплаты налогов и предоставления налоговых деклараций и разработана методика, позволяющая оптимизировать исчисление и уплату железной дорогой налогов на добавленную стоимость и на прибыль. = Merits of consolidated taxes payment in EU countries, Ukraine and Russia are considered. Preconditions allowing transition to the consolidated taxes payment by the Belorusian railways are analysed. Methods for optimization of the profit taxes and value added taxes calculation and payment by the Belorusian railways are worked out.References
Захаров, А.С. ЕС: консолидированный налогоплательщик НДС / А.С. Захаров // Российский налоговый портал [Электронный ресурс]. – 2009. – Режим доступа : http://www.taxpravo.ru/novosti/statya-65404-
es_konsolidirovannyiy_ nalogoplatelschik_nds. – Дата доступа : 03.03.2011.
Кучерявенко, Н.П. Основы налогового права : учеб. пособие / Н.П. Кучерявенко. – Харьков : Легас, 2001. – 304 с.
Правительство вводит институт консолидации налогоплательщиков // Справочно-правовая система «Право.ru» [Электронный ресурс]. – 2010. – Режим доступа : http://www.pravo.ru/news/view/32108/ – Дата
доступа : 09.03.2011.
О порядке и сроках представления налоговых деклараций (расчетов) по налогу на добавленную стоимость по перевозкам и налогу на прибыль по сводному балансу основной деятельности Белорусской железной дороги и уплаты указанных налогов : Указ Президента Респ. Беларусь от 03.04.2006 № 186 // Нац. реестр правовых актов Респ. Беларусь.– 2006. – № 55. – С. 6–8
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