ON PATENT SYSTEM OF TAXATION: DEBATABLE ISSUES AND POSSIBLE SOLUTIONS

被引：0

作者：

Margarita, Gorovtsova A. ^{[1
]}

机构：

[1] Tomsk State Univ, Tomsk, Russia

来源：

TOMSK STATE UNIVERSITY JOURNAL | 2012年 / 363期

关键词：

patent system of taxation; small business;

D O I：

暂无

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

The article presents a legal analysis of a special tax mode in the form of the patent system of taxation to be introduced on January 1, 2013. Such elements of patent system of taxation, as taxpayers, order of introduction, application condition, order of payment of a uniform tax, etc. are considered in detail. Special attention is given to the debatable issues of introduction and use of patent system of taxation. A number of measures directed at improvement of tax norms of patent system of taxation is offered.

引用

页码：127 / +

页数：5

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