
	Taxes and Taxation Reference: Bazhenov, A. A., Usacheva, E. V. Tax Treatment of Property Belonging to Organizations Holding the Status of Federal Research Centers // Taxes and Taxation. 2011. № 11. P. 4-7. URL: https://en.nbpublish.com/library_read_article.php?id=58975 Bazhenov, A. A., Usacheva, E. V. Tax Treatment of Property Belonging to Organizations Holding the Status of Federal Research Centers Abstract: Article 380 of the Tax Code of the Russian Federation allows the Russian Federation constituents to establish differentiated tax rates depending on the category of a taxpayer and/or property regarded as taxable items. When exercising this right, a Russian Federation constituent (the Vladimir Region) established a very specifi c tax rate in the amount of 0.5 percent for organizations holding the status of federal research and testing centers. Implementation of this rate caused numerous arguments. Keywords: taxes and taxation, tax, rate, property, organization, status, federal, research, center. This article is unavailable for unregistered users. Click to login or register References 1. Avdeev V.V. Nalog na imushchestvo po avtotransportu (Okonchanie) // Nalogi (gazeta), 2009, №32. 2. Belyaeva N.A. Nalogovye l'goty po nalogu na imushchestvo organizatsiy (stat'ya 381) // Nalogi (gazeta), 3. 2007, №29. 4. Borisov A.N. Nalog na imushchestvo organizatsiy. Kommentariy k glave 30 chasti vtoroy Nalogovogo 5. kodeksa RF (postateynyy). M.: Yuridicheskiy Dom “Yustitsinform”, 2005. 6. Vse, chto dolzhen znat' rukovoditel' kompanii o nalogakh / pod red. I.A. Tolmacheva. M.: GrossMedia, 7. ROSBUKh, 2008. 264 s. 8. Postateynyy kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii / G.V. Boytsov, G.M. Boytsova, 9. V.V. Vasil'eva i dr.; pod red. I.A. Feoktistova, F.N. Filinoy. M.: GrossMedia, ROSBUKh, 2007. 1288 10. s. 11. Postateynyy kommentariy k chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii / G.V. Boytsov, 12. G.M. Boytsova, V.V. Vasil'eva i dr.; pod red. I.A. Feoktistova. M.: GrossMedia, 2006. 784 s. 13. Pugacheva T.V. Stavki naloga na imushchestvo organizatsiy v sub'ektakh Rossiyskoy Federatsii // Nalogovyy 14. vestnik, 2006, №12. 15. Semenikhin V.V. Nalog na imushchestvo // Nalogi (gazeta), 2008, №10. 16. Semenikhin V.V. Nalog na imushchestvo organizatsiy. M.: GrossMedia, ROSBUKh, 2010. 168 s. 17. Sukhovskaya M.G., Grunichev A.E. Stavki naloga na imushchestvo organizatsiy v sub'ektakh RF (Nachalo) // 18. Glavnaya kniga, 2008, №7.

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Bazhenov, A. A., Usacheva, E. V. Tax Treatment of Property Belonging to Organizations Holding the Status of Federal Research Centers