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Article . 2016
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Применение льгот при выполнении исследовательских работ по изучению общественного мнения: сложные вопросы налогообложения

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2016 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Бухгалтерский учет в бюджетных и некоммерческих организациях (issn: 2079-6714, eissn: 2311-9411, Copyright policy )

Применение льгот при выполнении исследовательских работ по изучению общественного мнения: сложные вопросы налогообложения

Abstract

В статье рассматривается вопрос о правомерности применения льготы при выполнении исследовательских работ по изучению общественного мнения, установленной подп. 16 п. 3 ст. 149 Налогового кодекса Российской Федерации; приводятся практические примеры, нормативное законодательство.

Keywords

МУНИЦИПАЛЬНОЕ АВТОНОМНОЕ УЧРЕЖДЕНИЕ,НАУЧНО-ИССЛЕДОВАТЕЛЬСКИЕ РАБОТЫ,ГОСУДАРСТВЕННАЯ ПРОГРАММА,ТЕХНИЧЕСКОЕ ЗАДАНИЕ НА ОКАЗАНИЕ УСЛУГ,НК РФ,ГК РФ,НДС,НАЛОГООБЛОЖЕНИЕ

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    popularity
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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average