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Article

Налогообложение при добыче драгоценных металлов: к вопросу об определении объекта налогообложения

The purpose of the paper is to demonstrate the specificity of application of the legislation on taxes and duties of the Russian Federation in the area of ​​taxation of precious metals. On the basis of court practice author makes the conclusion that the objects of taxation in accordance with the tax on mineral extraction in the extraction of precious metals are concentrates and other products containing precious metals.