"вычетов" почти всегда по тексту НК идет вместе с "налоговых" - E&Y дают tax deductions Article 171 Tax Deductions (у меня файл достаточно старый, поэтому мб отличия от нынешеней редакции НК)1. A taxpayer shall have the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions which are established by this Article. 2. Deductions shall be made for amounts of tax which were charged to and paid by a taxpayer upon acquiring goods (work and services) in the territory of the Russian Federation or which were paid by a taxpayer upon importing goods into the customs territory of the Russian Federation under the customs statuses of release for free circulation, temporary import and processing outside the customs territory in relation to: 1) goods (work and services) which are acquired for the purpose of carrying out production activities or other operations which are deemed to be objects of taxation in accordance with this Chapter, with the exception of the goods envisaged by clauses 2 and 6 of Article 170 of this Code; 2) goods (work and services) which are acquired for resale. 3. Deductions shall be made for amounts of tax which were paid in accordance with Article 173 of this Code by the purchasers - tax agents. The right to the above-mentioned tax deductions shall be enjoyed by purchasers - tax agents which are registered with the tax authorities and fulfil taxpayer obligations in accordance with this Chapter. The provisions of this clause shall apply on condition that the goods (work and services) were acquired by the taxpayer which is the tax agent for the purposes referred to in clause 2 of this Article and, upon acquiring them, it withheld and paid tax from the taxpayer's income. 4. A deduction shall be made for amounts of tax which were charged by sellers to a taxpayer - foreign person not registered with the tax authorities of the Russian Federation upon the acquisition of goods (work and services) or which that taxpayer - foreign person paid upon importing goods into the customs territory of the Russian Federation for its own production purposes or for purposes of carrying out other activities. The above-mentioned amounts shall be deductible or refundable to such taxpayer - foreign person after the tax agent has paid the tax which was withheld from the income of that taxpayer and only to the extent to which the acquired or imported goods (work and services) were used in the production of the goods (performance of work, rendering of services) which were sold to the tax agent withholding the tax. The above-mentioned amounts of tax shall be deductible or reimbursable provided that the foreign taxpayer registers with the tax authorities of the Russian Federation. 5. Deductions shall be made for amounts of tax which were charged by a seller to a purchaser and paid to the budget by the seller upon the sale of goods in the event that the goods are returned (including during the warranty period) to the seller or rejected. Deductions shall also be made for amounts of tax paid upon the performance of work (rendering of services) in the event that the work (services) is (are) rejected. Deductions shall be made for amounts of tax which were calculated by sellers and paid by them to the budget on amounts of advance or other payments in respect of future supplies of goods (performance of work, rendering of services) sold in the territory of the Russian Federation in the event that the relevant agreement is cancelled and the amounts of advance payments in question are paid back. 6. Deductions shall be made for amounts of tax charged to a taxpayer by contractors (client - developers) upon carrying out capital construction or assembling (installing) fixed assets, amounts of tax charged to a taxpayer in respect of goods (work and services) acquired for the performance of construction and installation work, amounts of tax charged to a taxpayer when it acquired incomplete capital construction projects and amounts of tax calculated by taxpayers upon performing construction and installation work for their own consumption. The amounts of tax which are referred to in this clause shall be deductible after the complete or incomplete capital construction projects respectively have been entered in accounting records. 7. Deductions shall be made for amounts of tax paid on business trip expenses (expenses for travel to and from a business trip location, including expenses for the use of bedding on trains and expenses for the rent of accommodation) and representational expenses which are deductible for the purpose of calculating tax on the profit of organizations. In this respect, the amount of tax deductible shall be calculated at the taxinclusive rate of 16.67 per cent of the amount of the above-mentioned expenses excluding sales tax. In the event that documents confirming of the abovementioned expenses are not available, the amount of tax deductible shall be calculated at the tax-inclusive rate of 16.67 per cent of the established norms for those expenses. 8. Deductions shall be made for amounts of tax calculated by a taxpayer on amounts of advance or other payments which are received in respect of future supplies of goods. и тд.
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