ANALYSIS OF THE LAST CHANGES IN THE LEGISLATION AND FEATURES OF THEIR APPLICATION

Abstract

The authors studied the influence of the main legislative changes of 2018 on the work of enterprises. They gave their legal assessment. They focused on amendments made to the tax legislation, which directly affects the financial condition of any organization. This analysis was conducted on the basis of the direct use of federal laws that have been published recently, Government decrees, Orders of the Federal Tax Service of Russia, Decrees of the Constitutional Court of the Russian Federation and other primary sources. Some of the innovations are paid special attention. In particular, it became possible, under certain conditions, to receive installment plan if the company is not able to pay additional charges based on the results of the tax audit. Chapter 25 of the Tax Code of the Russian Federation on profit tax has a fundamentally new concept of investment tax deduction, which allows a number of companies to significantly reduce this budget payment. The composition of expenses of organizations for training employees, recorded for profit tax purposes, has been expanded. The system "tax free", which contains many features in the part of VAT, has been activated in Russia. Exporters were given the opportunity to refuse to apply the zero rate. Regarding the income tax for natural persons, amendments were made for the case of reorganization of the enterprise. In this regard, the most important reporting forms were updated: 2-НДФЛ and 6-НДФЛ. The entirely new forms are used for property taxes. This applies to declarations on corporate property tax, transport and land taxes. The Federal Tax Service has already issued control ratios for them. This is very important for self-assessment. Changes in insurance premiums have also been analyzed, for the calculation of which the limit bases have grown. In addition, a new form of СЗВ-СТАЖ, followed by the form of ОДВ-1. inspectors received more reasons not to accept the calculation of insurance premiums. It is noted that the judges recently made several important verdicts that will help companies in their practical activities. Also, significant changes in the part of inspections, labor legislation, civil and accounting legislation were analyzed. Advice on the use of innovations is given, explanations of officials and arbitration cases are given. This will allow companies to organize their activities in the best possible way.

Keywords

• tax accounting
• reporting
• insurance premiums
• value added tax
• income tax