Features of enterprises taxation of in the building branch of industry
Ye. V. Balabenko, I. V. Tochonov
Donbas National Academy of Civil Engeneering and Architecture
Annotation: In the article the features of enterprises taxation of the building branch of industry are considered and the examples of legal minimization ways of their taxable income have been considered namely: taking into the composition gross expenses of the building enterprise, of the part of general area cost of the newly-built objects having been give to the state property; not fixed in the fiscal accounting of the manager of property rights tendering to the objects of investing due to the agreement about the property rights; the sum taxable profit reducing of enterprises with foreign investments on the value of sums, reinvested on the territory of Ukraine; reflection in the gross profits composition and taxation on the general grounds of operations as for the realization by the builder due to the agreement of buying-saling of property rights for the real estate and other cases which will help building enterprises legally to reduce the tax expenses.
Keywords: taxation, taxes, tax loading, law, build enterprises.
Pages: 11-15.
Link for citation: Balabenko, Ye. V.; Tochonov, I. V. Features of enterprises taxation of in the building branch of industry. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2010. – Vol. 6, N 1. – Р. 11-15. – URL: https://donnasa.ru/publish_house/journals/esgh/2010-1/02_balabenko_tochonov.pdf (date of access: 27.07.2024). (in Russian)
Vol. 6, N 1 (2010)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture