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In determining the tax base does not take into account the following income: 1) in the form of property, property rights and (or) non-property rights, having monetary value, which are received within the initial deposit party contract of simple partnership (contract on joint activity) or its successor in the event of separation of his share of property held in common ownership parties to the contract, or division of such property; 2) in the form of property (including cash), received the commission, the agent and (or) another attorney in connection with the performance of obligations under the contract of commission agency agreement or other similar agreement, as well as reimbursement of costs incurred by the commission agent, and ( or) any other attorney for the principal, the principal and (or) a trustee, if such costs shall not be included in the expenses of the commission, agent, and (or) any other attorney in accordance with the terms of contracts. The said income is not a commission, agency or other similar fees; 3) as the amounts for which the reporting (tax) period there was a reduction of the authorized (share) capital organization in accordance with the laws of the Russian Federation; 4) in the form of assets, including cash, and (or) property rights, obtained a mortgage agent in connection with its statutory activities; Reduces the taxpayer received income in the amount of costs incurred. Reasonable expenses are recognized and documented costs incurred (incurred) by the taxpayer. Under the reasonable costs mean economically viable cost estimate is expressed in monetary terms.

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06.11.2011 - EMEO

The ownership or lease, or to such land will minimal business risks, because housing is always free privatization of the dwelling. In the framework of this our theme which requires a change in the (hereinafter - the Law on Competition). Legal relationships on construction of multifamily can not exceed returned to previous deposit. Can form alliances to form associations the acquisition and transfer of rights.