Bazhenov, A. A., Usacheva, E. V. Peculiarities of Taxation with Assets Tax of Organizations Holding the Status of Federal Research Centers

Abstract: The article 380 of the Tax Code of the Russian Federation allows the Russian Federation constituents to establish differentiated tax rates depending on the type of a taxpayer and/or assets which are recognized as an object of taxation. Based on the mentioned above law, the Vladimir Region fixes a very unusual tax rate of 0.5 percents for organizations holding the status of federal research centers. In reality, application of this tax rate stirs up a dispute.

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