PROPERTY OF ORGANIZATIONS AS AN OBJECT OF TAXATION

In this article the classification of the assets of the organizations and analyzed the distinction between movable and immovable property as objects of taxation on property of organizations. The features of the proper- ty tax of organizations in compliance with the tax legislation in force in Russia. Examples from arbitration prac- tice are given in which various questions of application of the tax legislation regulating taxation of property of the organizations in Russia are considered. Proposed on various grounds the classification of the property busi- ness for tax purposes tax on the property