Abstract: In its annual publication the tax department of the KPMG offer the review of the amendments in the tax legislation in 2008. Most of them came into force since January 1, 2009 Keywords: tax policy, tax administration, Tax Code, tax, VAT, tax on profit, excises, JSC income tax for physical persons.

Keywords: nalogovaya politika, nalogovoe administrirovanie, Nalogovyi kodeks, nalog, NDS, aktsizy, NDFL, ESN

Abstract: International financial crisis formed new problems for the business community and it shall take years to solve them. In last two years great changes took place in Russia, and they were related to tax risks too. The consequences of the crisis are coming to Russia. The first wave hit banking, capital construction, metal industry and retail sales. The author offers a number of measures to support the economy by the state, as well as a number of internal tax policy measures, which would allow business to survive crisis. Keywords: tax policy, tax administration, tax, tax risks, financial crisis, tax planning.

Keywords: nalogovaya politika, nalogovoe administrirovanie, nalog, nalogovye riski, finansovyi krizis, nalogovoe planirovanie

Abstract: Currently there are many publications on tax risks. At the same time, the term «tax risk» is not included into dictionaries. In the author’s point of view, the need to study this phenomenon is due to tax risk as a new reality within the modern tax system. The author offers to view tax risks as unfavorable material (financial) and other circumstances for the taxpayers or for the state due to actions (lack of activity) of the participants of the tax relations. Keywords: tax policy, tax administration, taxes, tax risks, tax planning.

Keywords: nalogovaya politika, nalogovoe administrirovanie, nalog, nalogovye riski, nalogovoe planirovanie

Abstract: The Federal Tax Service of the Russian Federation for the first time established generally accessible concept of field tax inspection, which is approved by the Order of the FTS of RF in May 2007. Now the taxpayers can evaluate their tax risks under generally available criteria. The author points out that the growth of tax risks has to do both with the illegal schemes of optimization of taxation, as well as variety of interpretations of tax legislation. Keywords: tax inspection, tax risks, planning,criteria, tax schemes, tax control.

Keywords: nalogovaya proverka, nalogovye riski, planirovanie, kriterii, nalogovye skhemy

Abstract: The author considers that not all of the tax risks appear out of taxpayer activities. For example tax risks may appear due to application of independent criteria by the tax bodies in order to establish candidates for field tax inspection. The author establishes criteria, causing tax risks for the taxpayer, and analyzes their content, offers a complex of means of security, to lower tax risks. Keywords: tax control, tax risks, planning criteria, tax schemes, tax control.

Keywords: nalogovaya proverka, nalogovye riski, planirovanie, kriterii, nalogovye skhemy

Abstract: When the taxpayers perform operations on giving loans, they do not know that this operation is not VAT taxable and it calls for separate calculation of general spending and the «incoming» VAT. These operations are not viewed as realization, so they do not separate the «incoming» VAT. The author criticizes legality of this position. Keywords: tax, tax calculation, loan, VAT, accounting, costs, the Tax Code.

Abstract: The novelties of the tax legislation broadened the sphere of non-VAT R and D. However, not all of the changes were fully correct normatively speaking and not all of them fit along the declared innovation policy of the state. The author offers to amend the existing legislation of the Russian Federation in this sphere. Keywords: tax, VAT, innovation, innovation activities, scientific research and construction, R and D, the Tax Code.

Keywords: nalog, NDS, innovatsii, NIOKR, Nalogovyi kodeks

Abstract: The solidary tax on wealth, or the wealth tax is an annual tax, which is applied in France to the physical persons, if their wealth is greater than a certain legislatively set level. The article includes detailed characteristics of normative regulation of this tax Keywords: solidary tax on income, SNS, ISF, tax on wealth, France, property, Code General des Impots

Keywords: solidarnyi nalog na sostoyanie, SNS, ISF, nalog na bogatstvo, Frantsiya, Code General des Impots, imushchestvo

Abstract: The review includes theses of speeches of the Vice Director of the Department of the tax and custom tariff policy of the Ministry of Finances of the Russian Federation – S. Razgulin; the Head of Department of analysis, planning, control and monitoring of the largest taxpayers in Russia of the Control Administration of the Federal Tax Service A Novoselov; head of the group of companies «Taxes and Financial Law» A. Bryzgalin; head of the Department of Pre-Trial Regulation of Tax Disputes and Tax Consulting TNK –VR S.Lavrov; head of the Department of Tax Research and Expertise, the Executive Secretary of the Scientific Expertise Council of the Chamber of Financial Consulting I. Khavanova, Consultant of the Department of Tax and Financial Consulting S. Aipkin; Manager of the Deparment of Taxation of the company «Ernst and Young» A. Chumakov, Head of Judicial and Tax Practice of the Department of Taxes and Law of the OAO «Energomashinostroitelny alyans» D.Paivin; the Partner of the Legal Company «Taxadvisor» D. Kostalgin, Head of Department of Taxes and Law of the Company «Baker Tilly Rusaudit», Member of the Scientific Expertise Council of the Chamber of Tax Consultants E. Kucherov, Partner of the Department of Consulting on Taxation and Law Deloitte – A. Ganin; Partner of the Legal Company «Taxadvisor» L. Zinchenko, Partner of the Legal Company «Tax Aid» I. Mokryshev. Keywords: conference, congress, tax, transfer price formation, Informedia Russia, amortization, tax risks, pretrial challenging, Tax Code, tax control, tax administration, holding.

Keywords: konferentsiya, kongress, nalog, transfertnoe tsenoobrazovanie, Informedia Russia, amortizatsiya, nalogovye riski, dosudebnoe obzhalovanie, Nalogovyi kodeks, nalogovye proverki, nalogovoe administrirovanie, kholding

Abstract: The review includes theses of speeches by the Director of the MTSNIiKNP of the Financial Academy, the Renowned Scientist of the Russian Federation, the Doctor of Economical Sciences, Professor L.P Pavlova; the Director of the Information and Consulting Center of the National Guild of Professional Consultants, the Candidate of Technical Sciences, the Magister of Economics, I.E. Shevchenko; the Dean of the Faculty of Finances and Economics of the Dagestan State University, the Doctor of Economical Sciences B.Kh. Aliev; the Advisor of the General Prosecution of the Russian Federation, the Doctor of Economical Sciences Professor A.K. Anashkin; the Dean of the Faculty of Taxes and Management, Head of the Department of Taxation and Accounting of the Northern Caucasus Academy of State Service, the Doctor of Economical Sciences, Professor A.I. Ponomarev; Vice Director of the MTSNIiKNP of the Financial Academy, the Candidate of Economical Sciences A.I. Ponomarev; the Vice Director of the MTSNIiKNP of the Financial Academy, the Candidate of Economical Sciences V.V. Pankratov; Head of the Department of the Byelorussian State Economical University, the Doctor of Economical Sciences, Professor E.F. Kireeva; the Associate Professors of the Financial Academy, the Candidates of the Economical Sciences Pinskaya M.R. and Varnavsky A.V.; the Aide of the Director – General of the OOO «Market-Audit», the Candidate of Economical Sciences of the E.A. Lysov; Head of the Department of the Taxes and Taxation of the Moscow City University, the Department of the Government of Moscow, the Candidate of Economical Sciences, the Associate Professor E.S. Migashkin, the Assistant Professor of the Baltic International Academy of the city of Riga, the Candidate of Economical Sciences Andreeva, T.S.; the Director of the Oblast Tax Consultation, the Candidate of Economical Sciences; the Advisor of the N.S. of the 3rd rank Skvortsova O.V. Keywords: «roundtable», conference, tax, the Tax Code, the small business, strategy of development, tax policy, tax administration.

Keywords: «kruglyi stol», konferentsiya, nalog, Nalogovyi kodeks, malyi biznes, strategiya razvitiya, nalogovaya politika, nalogovoe administrirovanie