The taxation of enterprises in the sphere of housing and communal services:financial and legal regulation issues

The article considers live issues of enterprises taxation in the sphere of housing and communalservices: the peculiarities of taxation subjects (on the example of the condominium), the lawfulness ofpayment collection for communal services including value-added tax by resources supply agents andother issues. All the legal situation are analyzed from the point of view of the current Russian legislationand taking into account the legal position of the Ministry of Finance of the Russian Federation.

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