METHODOLOGY OF INTRODUCTION OFCAPITAL GAIN TAX IN CHAPTER 23 OFTHE RUSSIAN TAX CODE

Vladimir V Gromov

doi:10.21686/2500-3925-2015-4-20-24

Abstract

The article concerns personal income tax in relation to income, source of which is a capital gain of taxpayers. Some countries impose this tax as a separate payment because capital gain cannot be identified with other types of income by the reason of its nature. There is no capital gain tax in Russia, and capital gain is taxed under the rules of chapter 23 of the Russian Tax Code. In this regard the article contains the analysis of features of introduction of capital gain tax in this chapter of the code, reflects the shortcomings inherent in methodology of its fixing in it, and offers on elimination of the revealed problems.

Highlights

The article concerns personal income tax in relation to income, source of which is a capital gain of taxpayers. Some countries impose this tax as a separate payment because capital gain cannot be identified with other types of income by the reason of its nature
There is no capital gain tax in Russia, and capital gain is taxed under the rules of chapter 23 of the Russian Tax Code
In this regard the article contains the analysis of features of introduction of capital gain tax in this chapter of the code, reflects the shortcomings inherent in methodology of its fixing in it, and offers on elimination of the revealed problems

Summary

Introduction

В то же время налоговой базой для операций по реализации ценных бумаг, как отмечалось, фактически являются доходы, уменьшенные на величину расходов. Это является одновременно и причиной, и следствием того, что цельная, единая концепция определения налоговой базы по указанным доходам, которые обозначаются в Налоговом кодексе РФ как доходы от реализации, до сих пор не сформирована.

Results

Conclusion