2013年8月至9月税务规范性文件概述

ERN: Externalities; Redistributive Effects; Environmental Taxes & Subsidies (Topic) Pub Date : 2013-10-30 DOI:10.2139/ssrn.2347292

Ludmila Anisimova

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引用次数: 0

摘要

2013年8月和9月，2014年联邦预算草案的工作继续进行。由于俄罗斯联邦财政部设法确保及时准备修改税法，从而降低碳氢化合物的出口关税税率，提高矿物开采税税率，因此编制预算草案时考虑到这些修改1。俄罗斯联邦最高仲裁法院继续在方法上澄清俄罗斯司法系统对税收立法的适用，这将有可能提高司法判决的质量，并减少初审法院审理诉讼时的错误次数。

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An Overview of Normative Documents on Taxation Issues for August-September 2013

In August and September 2013, work continued on the Draft Federal Budget for 2014. As the RF Ministry of Finance had managed to ensure the timely preparation of alterations to tax legislation whereby the rates of export customs duties on hydrocarbons are to be reduced, and the rates of Mineral Extraction Tax increased, the Draft Budget was composed with those alterations being taken into consideration1. The RF Supreme Arbitration Court continued to methodologically clarify the application of tax legislation by Russia’s judicial system, which would make it possible to improve the quality of judicial decisions and to reduce the number of errors in lawsuit consideration in courts of first instance.

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ERN: Externalities; Redistributive Effects; Environmental Taxes & Subsidies (Topic)

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