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The essence of changes lies in the introduction of the notion of the town-forming organization of fish industry. This term in contrast to the approach earlier in effect applies to both fish-breeding and fishing organizations. Moreover the notion of town-forming can apply to fishing organizations using chartered ships (using not only the ships in their property). Some criteria for determining of the townforming organization were introduced: the share of fished resources or products made thereof should not be below 70% of the total volume of the organizations realization, and the share of its employees and the members of their families should comprise no less than 50% of the population of the corresponding town or village. For such town-forming organizations a privileged fee rate for the usage of the water biological resources is established (15% of the rate established by the Tax Code of the Russian Federation on the corresponding resource).

It is obvious that these measures are an attempt to increase the number of tax-payers registered in the territory of the Russian Federation, and, correspondingly the amount of tax earnings to the budget system. It is however unclear what is the aim of the toughening of the limitation on the share of the employees in the total population of the town (village) from 25% to 50%: if a town or a village develops it will profit everyone and in fact it is the task of not preventing the economy from developing naturally that is the purpose and the main principle of the tax police in the market environment. Introduction of such unusual criteria not connected with the compensation for the difficult conditions of industrial activity implementation in a branch as compared with other branches having (or not having) social significance can serve as an evidence of unpredictable nature of the tax policy in the Russian Federation, deviating from the previously declared principle of neutral (just) tax system. Inconsistent and unpredictable nature of the tax policy which was characteristic for 90-ties, adoption of piecewise decisions not connected with each other can result in the distortion of the motivation of the economic activity in the Russian Federation, which will lower the efficiency of the economic policy in the country as a whole.

It should however be noted that the amendments made enabled nevertheless unifying the notions of agriculture and fishing enterprise, the similar approach having been used earlier concerning the notion of the town-forming agriculture goods producer (with the same criteria). In that case however production and industrial processing of the agriculture goods were combined, and included the production using rent capacities. The correction made also enabled recognizing not only town-forming but also just fishing enterprises with the number of employees up to 200 people as agriculture producers and thus gave them the opportunity to transfer to agriculture tax payment.

Another form of the support for the fishing organizations consisted in the settling of the question on the exclusion from VAT taxation of the ships of the fishing fleet which were thoroughly repaired or modernized outside the customs territory of the Russian federation (these fixed assets were put off the books at one price and then took down again at another price).

6. According to the Order of the Ministry of Finance of the Russian Federation from 31.12.2008 No 153n a new form of the tax declaration for the incomes tax No3-NDFL is established together with the procedure for its filling. The changes are aimed at a more specific consideration of property and social deductions in connection with the amendments made to the taxation legislation.

7. According to the letter of the Federal Tax Service of the Russian Federation from December, 2008 No ShS-6-3/979 and the Ministry of Finance of the Russian federation from 03.12.2008 No 0304-07-01/244 the issue on submission of the data on natural persons incomes was settled.

According to clause 2 of article 230 of the Tax Code of the Russian Federation it is established that the tax agents submit the data on the incomes of physical persons to the taxation body at the place of their registration.

The organization which comprises separate offices situated in the territory of the Russian Federation should register at a taxation body by the place each of the separate office is situated.

Thus, the data on the incomes of physical persons can be submitted by a tax agent, which is a Russian organization having separate offices to the taxation bodies by the place it is situated and a separate office of an organization - to the taxation body by the place the separate office where the incomes of the employees of this office are calculated and paid is situated.

8. According to the decree of the Government of the Russian Federation No 1043 from December 29, 2008 the decrees of the Government of the Russian Federation defining the amount of the daily allowance for the purposes of taxation with the incomes tax are recognized as invalid. The decree is abolished in connection with the introduction of the direct regulation in the Tax Code of the Russian Federation (clause 3 of article 217), defining the amount of daily allowance that are not subject to taxation with the income tax on natural persons. As to the field allowance, since the abolition of the decree, its amount for the purposes of the application of clause 12 article 264 of the Tax Code of the Russian Federation remains undefined.

9. According to the letters of the Federal Tax Service of the Russian Federation from December, 2008 No ShS-6-3/935@ and the Ministry of Finance of the Russian Federation from 02.12.2008 No 03-05-04-02/71 the issue on the procedure and terms of the calculation of the transport and land taxes, direction of the corresponding tax notification to natural persons and the procedure of reconsideration of the inaccurately made taxation was clarifies.

For instance, it is elucidated that in accordance with clause 1 article 362 of the Tax Code of the Russian Federation the sum of the transport tax to be paid by natural persons is calculated by the taxation bodies on the basis of the data submitted to the taxation bodies by the institutions accomplishing the state registering of the transport vehicle sin the territory of the Russian Federation. The sum of the land tax to be paid by a natural person (excluding individual entrepreneurs) is calculated on the basis of the data submitted to the taxation bodies in accordance with clause 4 article 85 and clauses 11 and 12 article 396 of the Tax Code of the Russian Federation by the institutions keeping the records of the state land cadastre and the institutions accomplishing state registration of the rights for the immovable property and deals with it, as well as by the bodies of municipal formations.

According to clause 4 article 57 of the Tax Code of the Russian Federation it is established that in cases when the calculation of the taxation base is carries out by a taxation body, the liability to pay this tax does not arise until the taxpayer has received the tax notification.

Thus, before the day the natural person has received the tax notification on transport tax (land tax) he has not got the liability to pay this tax.

Consequently in case the taxation body calculated the sum of the transport tax or land tax incorrectly which resulted in exceeding payment of the tax by the taxpayer, who is the natural person, on the basis of tax notification, the tax body should conduct a corresponding recalculation and the sum of the excessively paid tax is to be accounted (returned) within the periods and dates established by article 78 of the Code.

The consequence of the Code regulations mentioned above is that the natural persons who are taxpayers of transport and land taxes should be made to pay these taxes on the basis of the tax notifications timely sent at the sums calculated at the end of the taxation periods in accordance with the legislation on taxes and duties.

10. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from January, 12 2009 No VE-17-3/3@ the procedure for payment of the profit tax by the agriculture goods producers is clarified, and it is also explained who is to be recognized as agriculture goods producer having the right for 0% rate of profit tax.

11. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from January, 11 2009 No VE-20-3/9 the issue on the application of some statements of chapter 26.3 (payment of the single tax on the imputed income) is clarified.

Starting with January, 1 2008 the organizations and individual entrepreneurs with the average number of employees on books over the preceding calendar year defined according to the procedure established by a federal executive body authorized in the field of statistics exceeds 100 people are not to be transferred to the payment of the single tax on the imputed income. As it was clarified by the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation, in case there is a change in the procedure for defining of the average number of employees on the books made by the state statistics bodies for the purposes of the calculation of the average number of employees on the books in order to apply the tax legislation, the organizations should address to the Federal State Statistics Service.

12. According to the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation from January, 11 2009 No V-20-3/2 the issue on payment of the regular payments for subsoil exploitation by the users of mineral resources.

According to the Federal Law from 24.07.2007 No 198-FZ On the federal budget for 2008 and for the planning period of 2009 and 2010 it is the Federal Tax Service that acts as an administrator of regular payments for subsoil exploitation. However the taxation bodies do have authority to apply the responsibility measures envisaged by chapter 16 of the tax Code of the Russian Federation, since the payments for subsoil exploitation are regulated by the Federal Law On subsoil. There is a similar problem evolved concerning administrative infringements, established by articles 15.5, 15.6 of the Code on Administrative Infringements.

13. According to the letter of the Ministry of Finance of the Russian Federation from December, 2008 No 03-11-02/163 the issue on the procedure for application of the statements of clause 2 article 246.4 of the tax Code of the Russian Federation concerning the simplified taxation system starting with January, 1 2009. in accordance with the new version of this article it is the taxpayer himself who chooses the taxation object for which the simplified taxation system is to be applied.

The taxpayer can choose a different taxation object each year. If the taxpayer notifies the taxation body before December, 20, then the simplified system will apply from the beginning of the new financial year. During the taxation period the taxpayer may not change the object of taxation. In concordance with article 346.19 the taxation period signifies the financial year.

Review of Budget Legislation M. Goldin A number of changes which were aimed at the simplification of the procedure for budget funds usage were made to the budget legislation in January 2009. It is assumed that this will enable to accelerate the process of financing programs for government support within the frameworks of budget execution in 2009 and will reduce the scale of the aftermaths of the economic crisis in the country.

According to the Federal Law from 30.12.2008 No 310-FZ On making changes to the Budget Code of the Russian Federation in the part regulating the budget process and bringing some legislative acts of the Russian Federation in correspondence with the Budget Code of the Russian Federation the changes considerably transforming the regulation of the budget sphere. The aim of these amendments is to minimize the aftermaths of the economic crisis in the country. To achieve this aim the following resolutions were adopted.

1. Temporary liberalization of the conditions for provision of subsidies to economic entities from the federal budget and the budgets of the subjects of the Russian Federation. According to the previous clause 2 article 78 of the Budget Code of the Russian Federation the subsidies were granted to economic entities only in cases and in accordance with the procedures established by the federal law on the federal budget and the laws on a budget of a subject of the Russian Federation. At the same time, according to part 6 article 25 of the Federal Law On the federal budget for 2009 and for the planning period of 2010 and 2011, the Government of the Russian Federation receives the right to direct the federal budget funds at the sum of up to RUR 175 bln to fulfill the measures aimed at supporting the financial market of the Russian federation. Moreover, already on December, 20 2008 the Government f the Russian Federation adopted the Decree No 964 On the procedure for granting commercial banks the subsidies for compensation of losses and unreceived incomes from the airlines crediting agreements, not compensated by the incomes from the sale of the property, sale of the property left in accordance with the deposit agreement to secure the credit. In order to avoid the collision between the regulations mentioned, there is a moratorium introduced for the effect of the regulation of clause article 78 of the Budget Code of the Russian Federation up to January, 1 2010.

2. The increase in the amount of the calculated cost of the objects of the investment construction of the state property of the Russian Federation, the resolution on preparation and fulfillment of the budget investment in which the chief superintendents of the federal budget funds are allowed to adopt, from RUR 600 mln to RUR 1.5 bln, which, according to the idea of the law project authors ill enable more effective use of the federal budget funds.

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