{"title":"农业生产合作社成员增加股份的保险费征税问题","authors":"I. Mironova, M. .. Chernova","doi":"10.38161/978-5-7823-0746-2-2021-210-215","DOIUrl":null,"url":null,"abstract":"Based on the analysis of the norms of the Tax Code of the Russian Federation and law enforcement practice, the article defines a problem that leads to an irrational increase in the level of financial burden on members of agricultural production cooperatives. The author makes specific proposals in relation to the remediation of the situation.","PeriodicalId":247435,"journal":{"name":"SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN EAST: NEW CHALLENGES AND STRATEGIC GUIDELINES","volume":"59 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE PROBLEM OF TAXATION OF INSURANCE FEES FOR INCREMENTED SHARES OF MEMBERS OF AGRICULTURAL PRODUCTION COOPERATIVES\",\"authors\":\"I. Mironova, M. .. Chernova\",\"doi\":\"10.38161/978-5-7823-0746-2-2021-210-215\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Based on the analysis of the norms of the Tax Code of the Russian Federation and law enforcement practice, the article defines a problem that leads to an irrational increase in the level of financial burden on members of agricultural production cooperatives. The author makes specific proposals in relation to the remediation of the situation.\",\"PeriodicalId\":247435,\"journal\":{\"name\":\"SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN EAST: NEW CHALLENGES AND STRATEGIC GUIDELINES\",\"volume\":\"59 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-06-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN EAST: NEW CHALLENGES AND STRATEGIC GUIDELINES\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.38161/978-5-7823-0746-2-2021-210-215\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN EAST: NEW CHALLENGES AND STRATEGIC GUIDELINES","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.38161/978-5-7823-0746-2-2021-210-215","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
THE PROBLEM OF TAXATION OF INSURANCE FEES FOR INCREMENTED SHARES OF MEMBERS OF AGRICULTURAL PRODUCTION COOPERATIVES
Based on the analysis of the norms of the Tax Code of the Russian Federation and law enforcement practice, the article defines a problem that leads to an irrational increase in the level of financial burden on members of agricultural production cooperatives. The author makes specific proposals in relation to the remediation of the situation.