kaspyTHE CASPIAN REGION: politics, economics, culture1818-510XАстраханский государственный университет им. В. Н. Татищева21The reform of state (municipal) enterprises (the financial and tax aspects)The reform of state (municipal) enterprises (the financial and tax aspects)UsachevaLyubov V.UsachevaLyubov V.kaspregion@inbox.ruAstrakhan State UniversityAstrakhan State University20124162166https://kaspy.asu-edu.ru/en/archive/2012/issue/4/article/21https://kaspy.asu-edu.ru/storage/kaspy/archive/4(33)/162-166.pdf

The article dwells upon the reform of state (municipal) enterprises which started in 2010. The legal status of state, new budget and autonomous enterprises is under consideration. The author gives a comparative characteristic of their financial plenary powers and also reveals the peculiarities of paying special taxes. The definition of financing for specified purposes in accordance with tax legislation is provided.

The article dwells upon the reform of state (municipal) enterprises which started in 2010. The legal status of state, new budget and autonomous enterprises is under consideration. The author gives a comparative characteristic of their financial plenary powers and also reveals the peculiarities of paying special taxes. The definition of financing for specified purposes in accordance with tax legislation is provided.

State enterprisesNew budget enterprisesAutonomous enterprisesBudget estimateState taskFinancing for specified purposes.State enterprisesNew budget enterprisesAutonomous enterprisesBudget estimateState taskFinancing for specified purposes.