TAXES AND TAXATION




1. The legislation of the Russian Federation on taxes and fees consist of:


A) of the Tax Code and adopted in accordance with federal laws on taxes and fees;

B) federal laws and laws of subjects of the Russian Federation on taxes and fees;

C) federal laws, Presidential Decrees and Resolutions of the Government of the Russian Federation.


n. 1, Art. 1, of the Tax Code (Part 1)


2. It is allowed to install the different tax rates, tax exemptions, depending on the form of ownership:


A) No;

B) Yes.


n. 2, Art. 3, of the Tax Code (Part 1)


3. Local taxes include:


A) the tax on property of individuals;

B) the tax on property of enterprises;


Art. 15 of the Tax Code (Part 1)



4. Regional taxes include: