ORDER OF CALCULATION OF THE PERSONAL INCOME TAX FROM PAYMENTS TO FOREIGN WORKERS
Abstract
In article features of the taxation of the income of the foreign citizens who arrived to the Russian Federation from the abroad are considered. The order of calculation and payment of a tax on the income of natural persons, and also application of various tax rates are given in concrete examples.
About the Authors
Margarita A. Zhidkova
MADI
Russian Federation
Ph. D., associate professor
Russian Federation
Ph. D., associate professor
Nina V. Kazitskaya
MADI
Russian Federation
Ph. D., associate professor
Russian Federation
Ph. D., associate professor
References
1. Federal'nyi zakon ot 19.02.1993g. N 4528-1 (red. ot 22.12.2014) «O bezhencah», URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW; n=172546
2. Federal'nyi zakon ot 25.07.2002g. N 115-FZ (red. ot 06.04.2015) «O pravovom polozhenii inostrannyh grazhdan v Rossiiskoi Federacii» (s izm. i dop., vstup. v silu s 24.04.2015), URL: http://www.consultant.ru/document/cons_doc_ LAW_176310/
3. Federal'nyi zakon ot 04.10.2014g. N 285-FZ «O vnesenii izmenenii v stat'i 217 i 224 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federacii», URL: http://www.consultant.ru/document/cons_doc_LAW_169430/
4. Federal'nyi zakon ot 24.11.2014g. N 368-FZ «O vnesenii izmenenii v stat'i 226 i 227.1 chasti vtoroi Nalogovogo kodeksa Rossiiskoi Federacii», URL: http://www.consultant.ru/document/cons_doc_LAW_171240/
Review
Views:
820
