PECULIARITIES OF COLLECTING TRANSPORT TAX FROM INDIVIDUALS IN RUSSIAN REGIONS

Сергей Николаевич Солдаткин, Кира Николаевна Шишкина
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Abstract

В статье рассматривается ряд особенностей установления и администрирования регионами транспортного налога с физических лиц, касающихся методики установления налоговых ставок и перечня налоговых льгот. The article deals with a number of features of the establishment and administration of transport tax from individuals by the regions, relating to the methodology for establishing tax rates and the list of tax benefits.
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俄罗斯地区向个人征收运输税的特殊性
文章介绍了各地区向个人征收交通税的一些特点,涉及税率的确定方法和税收优惠清单。文章介绍了各地区向个人征收交通税的若干特点,涉及税率确定方法和税收优惠清单。
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