Providing Facilities for Temporary Residence: Analysis of the System of Financial Relations

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Journal paper

Russian Journal of Entrepreneurship *
№ 1-2 / January, 2010
* Этот журнал не выпускается в Первом экономическом издательстве

Please, cite as:
Savchenko N.B. Predostavlenie pomeshcheniy dlya vremennogo prozhivaniya: analiz sistemy finansovyh otnosheniy // Rossiyskoe predprinimatelstvo. – 2010. – Tom 11. – № 1. – S. 135-141.

Abstract:
Nowadays a great number of accommodation rent contracts are concluded. Such deals involve intermediaries because renters are individuals who are not registered as entrepreneurs. The article considers the scheme of fiscal relations arising from implementing civil law contracts connected with renting services.

Keywords: entrepreneur, accommodation rent contract, agent contract, united tax to charged income, fiscal agent, tax administration

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