Pacific national university Main page Bulletin of Pacific national university

UDC 338.47:336.225.6:656.2

© Lapaeva A. V., Leontyev R. G., 2009

Use of Tax Planning Elements for Generation of Investments Sources

To assure a successful carrying-out of a railway transport development program it is necessary to create conditions for increasing profits used as an investments source. This problem can be solved by using one of the basic elements of tax planning – a concessional taxation.

Keywords: profit, tax on profits, concessional taxation, investments, state-private partnership

References:

  1. Strategiya razvitiya zheleznodorozhnogo transporta v Rossiyskoy Federatsii do 2030 goda, utverzhdennaya Pravitel`stvom Rossiyskoy Federatsii ¹ 877-r ot 17.06.2008 // www.rzd.ru
  2. Doklad prezidenta OAO "RZHD" V. I. YAkunina "Strategiya razvitiya zhelezno-dorozhnogo transporta RF do 2030 goda - infrastrukturnyy fundament ekonomiche-skogo rosta i povysheniya kachestva zhizni v strane" na ZHeleznodorozhnom s"ezde 24-25 oktyabrya 2008 goda v Moskve // www. rzd. ru
  3. Zakon Habarovskogo kraya ot 10.11.2005 ¹ 308 "O regional`nykh nalogakh i nalogovykh l`gotakh v Habarovskom krae"
  4. Zakon Novosibirskoy oblasti ot 16.10.2003 ¹ 142-OZ "O nalogakh i osoben-nostyakh nalogooblozheniya otdel`nykh kategoriy nalogoplatel`shchikov v Novosibir-skoy oblasti"

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