TAXATION SYSTEM AT INTRA PRODUCTION LEVEL

• Main Author: L. I. Podderegina
• Format: Article
• Language: Russian
• Published: Belarusian National Technical University 2006-08-01
• Series: Nauka i Tehnika
• Online Access: https://sat.bntu.by/jour/article/view/1227

The paper presents results of the analysis concerning taxation in the country at the level of an enteфrise and its structural sub-divisions in the period of transforming economy.Recommendations are given on the following aspects: modernization of income taxation system for natural persons; tax payment in case of wage computation; exclusion of tax payments and assignments fi-om production cost value which are not connected with the production process; tax computation for real property; evaluation of enterprise taxation level.The paper shows the possible cases concerning formation of tax payments and assignments of an enterprise and its structural sub-divisions.Taxation system is shown at the level of enterprise structural sub-divisions (shop, department), at the level of shop structural sub-divisions (section, team), for works to be executed by an individual person of the production process (operation, product, works, services). This system promotes to efficient functioning of intra-production economical relations.The paper provides possible variants of formation of taxation payments and assignments for an enterprise and its structural sub-divisions.