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Vol. 6 (2003 year), No. 2

Vasil'ev A.M., Mar'ina V.P.
Theoretical and practical aspects of the tax policy perfection in the fish industry

In the paper the level of tax burden in Russia has been shown in comparison with other countries. The reasons of smaller tax burden in fishery have been given. The basic directions of the tax policy perfection in the fish industry have been proved: 1) the value-added tax (VAT) at export of fish production has been offered to be included in the cost price of production; 2) as to uniform social tax it is expediently either to reduce the rate, having compensated losses of the budgets by payment for bioresources or to transfer a part of payments on physical persons, having increased the salary and entering an ascending scale of surtax; 3) the payment for bioresources should be collected by differential rates.

(in Russian, стр.7, fig. 2, tables. 1, ref 5, MS Word 95, MS Word 95 21 Kb)