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Исследование проблем администрирования ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ñ Ð²Ñ‹Ð¿Ð»Ð°Ñ‚ (на примере ИФНС г. ÐÑ€Ñ Ð°Ð½Ð³ÐµÐ»ÑŒÑÐºÐ°)

выпускная квалификационная работа бакалавра

Исследование проблем администрирования ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ñ Ð²Ñ‹Ð¿Ð»Ð°Ñ‚ (на примере ИФНС г. ÐÑ€Ñ Ð°Ð½Ð³ÐµÐ»ÑŒÑÐºÐ°)

Abstract

Объектом исследования являются ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ðµ взносы. Целью выпускной квалификационной работы является исследование проблем администрирования ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ñ Ð²Ð·Ð½Ð¾ÑÐ¾Ð² мероприятия и по Ð¸Ñ Ñ€ÐµÑˆÐµÐ½Ð¸ÑŽ. Изучена нормативно-правовая база регулирующая ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ðµ отношения и порядок Ð¸Ñ Ð¸ÑÑ‡Ð¸ÑÐ»ÐµÐ½Ð¸Ñ. Были рассмотрены вопросы информационного взаимодействия, Ð¿ÐµÑ€ÐµÑ Ð¾Ð´Ð½Ð¾Ð³Ð¾ периода и направлений администрирования взносов, вопросы приема, уточнения и корректировки сальдо расчетов налогоплательщика, вопросы зачета и возврата ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ñ Ð²Ð·Ð½Ð¾ÑÐ¾Ð² в период возникновения переплаты до 01.01.2017 и после указанной даты, полномочия Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ñ‹Ñ Ð¾Ñ€Ð³Ð°Ð½Ð¾Ð² при предоставлении отсрочки и рассрочки по уплате задолженности по ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ð¼ взносам. Изменение порядка администрирования направлено на повышение собираемости ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ñ Ð²Ð·Ð½Ð¾ÑÐ¾Ð² и сокращение ÐºÐ¾Ð½Ñ‚Ñ€Ð¾Ð»Ð¸Ñ€ÑƒÑŽÑ‰Ð¸Ñ ÑÑ‚Ñ€ÑƒÐºÑ‚ÑƒÑ€ для снижения нагрузки как на бюджет, так и на бизнес.

Keywords

фонд опс, плательщик, ÑÑ‚Ñ€Ð°Ñ Ð¾Ð²Ñ‹Ðµ взносы, сальдо

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citations
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!
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Average
Average
Average
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