Russian Federation
Russian Federation
The article describes the characteristics of the construction industry in the period of Russia's exit from the crisis, the specifics of taxation in construction are considered, including: interest on loans, incomes and expenses for the liquidation of a fixed asset, equipment for installation, special clothing for employees, obligations when terminating an agreement with an interest-holder. The latest changes in the tax legislation are analyzed and statistical data on the tax burden and tax arrears, allowing to identify the main problems of taxation in the construction sector. The disputed issues of taxation have also been revealed and various points of view on their solution have been presented.
tax accounting, developer, contractor, share construction, value-added tax (VAT), profit tax
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