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TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

Abstract

The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.

Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.

The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.

Taxation system is shown at the level of enterprise structural sub-divisions (shop, department), at the level of shop structural sub-divisions (section, team), for works to be executed by an individual person of the production process (operation, product, works, services). This system promotes to efficient functioning of intra-production economical relations.

The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions.

For citations:


Podderegina L.I. TAXATION SYSTEM AT INTRA PRODUCTION LEVEL. Science & Technique. 2006;(4):70-73. (In Russ.)

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ISSN 2227-1031 (Print)
ISSN 2414-0392 (Online)