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International Accounting
 

Features of taxation the tax to mining operations of largest gold miners of Russia

Vol. 15, Iss. 46, DECEMBER 2012

Available online: 15 December 2012

Subject Heading: Taxation

JEL Classification: 

Mocheneva K.V. Senior State Tax Inspector of department "Desk audits", the Inter-Regional Inspection of Federal Tax Service of Russia for Major Taxpayers № 5
kirra2004@mail.ru

In the article the tax to mining operations of the Russian Federation, in a cut of elements of the taxation is considered. The special attention is paid to object of the taxation by a tax on mining in the gold mining industry of Russia as in it there is a certain specifics.

Keywords: tax, severance tax, ligature gold, gold-intermediate, object of taxation, tax rate, tax base, tax period

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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