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首页> 外文会议>International Scientific Conference on Information Technologies in Science, Management, Social Sphere and Medicine >The Scope of Corporate Profit Tax Consolidation: the Effect of Changing the CGT Entry Threshold
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The Scope of Corporate Profit Tax Consolidation: the Effect of Changing the CGT Entry Threshold

机译：公司利润税合并的范围：改变CGT入口门槛的效果

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In the Russian Federation, corporate profit tax consolidation implicates rather tight restrictions on organizing a CGT. Even though earlier it was announced that the restrictions would be loosened, a moratorium has been declared on organizing consolidated groups of taxpayers since 2015. The purpose of our study is to outline existing criteria for creation CGTs and their influence on the scale of corporate profit tax consolidation in Russia as well as giving an outlook on CGTs expansion by assets and revenue. The results of organizing the CGT institution in 2012-2015 revealed their crucial significance for the Russian economy in terms of paid corporate profit tax. A model was based on the data collected from 10,000 major Russian companies describing the change of CGT share in CPT proceeds in case of lowering the CGT entry threshold. It was concluded that the relation between the CPT share and assets value or revenue differs only in case of major companies. It is expedient to specify only one criterion - either assets value or revenue - for lowering the threshold. Either choice requires a separate argumentation.
机译：在俄罗斯联邦，公司利润税合并牵连上举办CGT相当严格的限制。尽管早些时候曾宣布，该限制将被放宽，暂停已宣布自2015年我们研究的目的是概述创造CGTs现有标准及其对企业所得税的影响规模纳税人组织的合并组巩固在俄罗斯以及给予通过资产和收入CGTs扩张的前景。在2012 - 2015年组织CGT机构的结果显示，在缴纳企业所得税方面给俄罗斯经济的重要意义。模型的基础上，从描述降低CGT准入门槛的情况下CGT份额CPT收益的变化主要万家俄罗斯公司收集的数据。得出的结论是彩管份额和资产价值或收入之间的关系不同，只有在大公司的情况。有利的是，指定只有一个标准 - 无论是资产的价值或收入 - 为降低门槛。无论哪种选择，都需要一个单独的论证，

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