Organization of the activity of the tax authorities
1. The right of the tax authorities to apply to the court. Types of claims of the tax authorities.
2. The rights and obligations of the tax authorities as the elements of their powers.
3. Services provided by the Federal Tax Service to taxpayers.
4. The powers of inspection of the Federal Tax Service of the district, district in the city, the city without district definition.
5. Central apparatus FTS of Russia.
6. Administer the largest taxpayers.
7. The organizational structure of the Federal Tax Service, responsible for information support of tax authorities.
8. Provision of information services on all aspects of the taxpayers.
1. The system of tax authorities in the Russian Federation.
2. Rights and obligations of the tax authorities.
3.Vidy, methods and forms of tax control.
4.Nalogovye check: their goals and views.
5.Kontseptsiya systems planning field tax audits.
6.Kameralnaya tax audit, the procedure for its implementation.
7.Vyezdnye tax inspections and procedures for their implementation.
8.Sposoby enforcement of obligations to pay taxes and fees.
9.Otvetstvennost for tax violations.
10.The Order of collecting arrears, penalties and fines.
11.Nalogovoe administration and its essence.
12.Organiztsiya of tax inspections.
13.Nalogovye bodies and their interaction with the customs authorities and the Interior.
14.Unifikatsiya of taxpayers in Russia.
Federal taxes and fees organizations
1. Value added tax: taxpayers and order tax exemption.
2. Features of determining the tax base when calculating the indirect taxes on goods imported into the customs territory of the Russian Federation.
3. Features of determining the tax base when calculating the value added tax on intermediary agreements.
4. Features of reference amounts of value added tax on the cost of production and sale.
5. Features of the application of tax deduction for the value added tax.
6. Value added tax: the object, the tax base and rates.
7. Features of determining the tax base for value added tax.
8. The expenses of the organization for tax purposes: classification, composition, procedure for determination of certain types of expenses.
9. Income of organizations for income tax purposes: classification, composition, procedure for determining certain types of income.
10. Corporate income tax: taxpayers, object of taxation, tax base, tax rate, the calculation and payment of the tax and advance payments.
11. Features of the calculation and payment of income tax organizations with separate divisions.
12. Peculiarities of tax accounting for income taxes.
13. Depreciation and amortization for income tax purposes: depreciable assets, depreciation calculation methods.
14.Nalogooblozhenie non-profit organizations.
15. Procedure for determining the tax base for income tax on trading operations.
16. Procedure for taxation of income received by participants a simple partnership agreement.
17.Nalogooblozhenie legal entities non-residents.
18. Property Tax: taxpayers, tax items and their characteristics.
19. Tax on mining operations: taxpayers, tax items and their characteristics.
20. Excise duties: the list of excise goods, taxpayers, tax items and their characteristics.
21. The specifics of determining the tax base when calculating the excise tax under the tax laws.
22. Fees for the use of fauna and for the use of water resources: taxpayers, tax items and their characteristics.
23. Water tax: taxpayers, tax items and their characteristics.
24. Features of the taxation in the securities market.
25. Features of the taxation in the banking sector.
26. Features of the taxation in the insurance market