Task 1. The concept, types, structure of financial and legal norms
Task 2. The concept and meaning of public credit, its legal basis
Task 3. Forms of tax control
Department of private security of UVD po ZAO GU MVD of Russia in Moscow in the I quarter of 2012 owned a property on the operational administration right, being, by virtue of article 373 of the tax code by a taxpayer to property tax as a Russian organization. Taking into account the above, the specified department should have fulfilled the obligation to submit a calculation for property tax. However, the calculation of advance payments for corporate property tax for the first quarter of 2012 was not presented to them.
From the point of view of tax legislation, qualify the act committed by the department of private security. Specify the procedure for collecting a fine from the specified department.
List of used literature
Without the introduction of
1. The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) (taking into account the amendments made by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of 30.12.2008 No. 6-FKZ, of 30.12.2008 No. 7-FKZ, of 05.02.2014 No. 2-FKZ, of 21.07.2014 No. 11-FKZ) / / SZ RF. 2014. No. 31. St. 4398.
2. Tax Code of the Russian Federation (Part One) No. 146-FZ of July 31, 1998 (as amended). of December 29, 2014) / / SZ RF. 1998. No. 31. article 3824.
3. Budget Code of the Russian Federation No. 145-FZ of July 31, 1998 (as amended). of March 8, 2015) / / SZ RF. 1998. No. 31. St. 3823.
4. Federal Law No. 63-FZ of April 26, 2007 "On Amendments to the Budget Code of the Russian Federation in terms of regulating the budget process and bringing certain legislative acts of the Russian Federation into compliance with the budget legislation of the Russian Federation" // SZ RF. 2007. No. 18. St. 2117.
5. Ruling of the Constitutional Court of the Russian Federation of April 8, 2010 No. 441-O-O "On refusal to accept for consideration the complaint of citizen Izmailova Galina Vasilyevna on violation of her constitutional rights, paragraph 1 of Article 89 of the Tax Code of the Russian Federation "/ / SPS"Garant".
6. Resolution of the FAS of the West Siberian District of March 03, 2012 No. F04-1286/2012(1304-A46-25) / / SPS "ConsultantPlus".
7. Vostrikova L. G. Financial law: Textbook for universities. Moscow: Justicinform, 2009.
8. Krokhina Yu. A. Financial Law of Russia: Textbook. Moscow: Norma, 2008.
9. Makhmutova E. H. State credit in the Russian Federation. Problems of legal regulation and prospects of development. Moscow, 2005.
10. Pokachalova E. V. Public (state, municipal) and private (bank) credit as an element of the financial system and the sphere of imperative influence of the state. 2011. № 4.
11. Popova G. V. State credit and its role in financing the budget deficit: A textbook. Rostov, 1999.
12. Financial law: Textbook / A. Y. Ilyin et al.; edited by N. I. Kucherov. Moscow: Eksmo, 2011.
13. Khudyakov A. I. Legal foundations of state and municipal credit / / Financial Law. 2010. № 3.