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•These learners interpret the world in terms of absolutes, in the same way that a fairy tale world operates. The wicked witch is all bad; the daring prince is all good.
•Using story form is the ideal approach for teaching mythic layer learners. Like a fairy tale, instruction should have a clear and strong beginning, middle, and end; it should introduce things using strong opposites; it should address absolute meanings; and it should have strong emotional and moral appeal. Although it does not have to be a story, instruction should incorporate these strong story elements.
References:
1. Ellis and Brewster ( 2011^ Effective ways of teaching speaking
2. Kieran Egan. (2010) Teaching as Story Telling
3. Friederike Klippel. (2006). Keep Talking. Cambridge University Press.
4. Wright (2007) Improving speaking via different stories.
УДК 34.047
Bazuev A.I. student
1 course of magistracy, Institute of law Bashkir State University Russia, Ufa Scientific adviser: Vakhitova G.V.
assistant professor
ANALYSIS OF CHANGING THE SYSTEM OF TAX LEGISLATION IN
THE RUSSIAN FEDERATION
Annotation: The significance of the chosen topic is determined by the fact that the tax system is not only financial, legal, social and historical significance, but also the concept of financial science, firmly connected with the state. The international skill demonstrates that the tax system can influence the formation of entrepreneurship, the dynamics and structure of social production. Tax duties and payments are considered to be the main methods for replenishing the country's budget, since in each country financial resources are needed to fulfill their functions. Undoubtedly, the source of these financial resources is the funds received by the government from individuals and legal entities. These funds are channeled to state and social programs, ensure the existence and activities of the state and its structures.
Keywords: tax system, tax law, income tax, transport tax, progressive penalty scale, simplified tax regime
For many years the tax system of the Russian Federation has been subject to regular changes, and the legislative bodies of the government of both Russia and its subjects are in continuous search for the best solutions in the field of taxation.
In the history of the formation of society, no government has ever managed to get by without taxes, because in order to fulfill its own functions to meet public needs, it needs a specific set of monetary resources that can be collected by taxation. Starting from this, the least amount of the tax burden is determined by the amount
of the country's expenses for fulfilling the minimum number of its functions: leadership, protection, protection of order - that is, more functions are assigned to the government, the more it will levy taxes.
The significance of the chosen topic is determined by the fact that the tax system is not only financial, legal, social and historical significance, but also the concept of financial science, firmly connected with the state. The international skill demonstrates that the tax system can influence the formation of entrepreneurship, the dynamics and structure of social production. Tax duties and payments are considered to be the main methods for replenishing the country's budget, since in each country financial resources are needed to fulfill their functions. Undoubtedly, the source of these financial resources is the funds received by the government from individuals and legal entities. These funds are channeled to state and social programs, ensure the existence and activities of the state and its structures.
Analyzing the amendments made to the tax legislation, it should be noted that the year 2017 is a record number in their number. Consider, in our opinion, key changes in tax legislation.
A new income tax return was introduced
In the approved income tax declaration, it was possible to note the trade fee, adjust the price for transactions with related parties.
Declaration on transport tax
The amended declaration specifies the dates of registration and removal of vehicles. In addition, the new form provides for changes in accordance with which the owners of heavy vehicles will be able to reduce the transport tax on the payment system "Plato". Organizations are prohibited from altering old declarations after 3 years from the date of payment of the tax. In this case, there are in view of the errors of the past periods, over which the tax was overpaid. A new unified calculation of tax payments to the Federal Tax Service has been developed.
At the approval stage are new forms of a single simplified tax return and a declaration on value-added tax.
Progressive penalty scale introduced
Since the current year, the tax authorities have the right to recover penalties from organizations on a progressive scale. That is, the longer you do not pay taxes or insurance premiums, the more the penalty rate will be. Such amendments were introduced by Federal Law No. 401-FZ of November 30, 16 [5]. Penalties under the new rules will be considered not from January 1 as before, but only from nonpayment or partial non-payment, which is formed from October 1, 2017.
Insurance premiums are now controlled by the Federal Tax Service
Control of insurance premiums is now included in the authority of the Federal Tax Service. The exception is contributions to the case of injuries, which will remain under the responsibility of the Social Insurance Fund of the Russian Federation. The relevant changes in the tax legislation have already entered into force on January 1 of this year. [3,4]
The limits established for companies wishing to apply the simplified tax regime have changed
According to changes in tax legislation, from January 1, 2017 in Russia, the company is entitled to switch to a simplified taxation system if its revenues for 9 months did not exceed 90 million rubles. [3]
The limit has also changed, if exceeded, the company loses the right to apply a simplified taxation system, and the new threshold is set at 120 million rubles. [2] A new classifier of fixed assets was created
In the current classifier of fixed assets the codes of the all-Russian classifier of fixed assets have changed, and also one more column - "Note." [6]
New codes of budget classification by profit and simplified taxation system Changes in tax legislation also affected the codes of budget classification. So, this year in Russia there was a new budget classification code for paying income tax on foreign companies.
Requirements for the main type of legal entity activity have been changed Since January 1, 2017 in Russia, if the company has not confirmed its main all-Russian classifier of economic activities, the Social Insurance Fund determines for it the highest tariff on insurance premiums, that is, it will choose the most "dangerous" all-Russian classifier of economic activities from the entire list, indicated by the legal entity itself.
The tax system is the main component of the country's market economy. It is the main instrument of the state's influence on the formation of the economy, the establishment of priorities for public and financial development. For this reason, it is necessary that the tax system of the Russian Federation be adapted to the newest social relations that corresponds to world experience.
"The most important factor of the current tax policy in our country is the need to maintain a balanced budget system of the Russian Federation. At the same time, it is necessary to keep the tax burden unchanged for the sectors of the economy in which its optimal level is reached. "[6]
The period of transition of the Russian economy to market relations was characterized by the instability of tax legislation. The constant revision of rates, the number of taxes and benefits was negative, which hampered the flow of domestic and foreign investment, and therefore, economic growth.
The newly introduced changes in the tax legislation of the Russian Federation are aimed at strengthening market foundations, developing production and creating barriers to the social impoverishment of the population.
Bibliography:
1. The Tax Code of the Russian Federation. Part one: from July 31, 1998 No. 146-FZ [Electronic resource]: adopted by the State. Duma 16.07.1998: approved by the Federation Council on 17.07.1998: (Edited from 30.12.2016) // SPS «Consultant Plus». Version Prof.
2. Tax Code of the Russian Federation. Part two: from 5.082000 No. 117-FZ [Electronic resource]: adopted by the State. Duma 19.07.2000: approved by the Federation Council on July 26, 2000: (Edited from 30.12.2016) // SPS Consultant Plus. The version of prof.
3. On introduction of amendments to parts one and two of the Tax Code of the
Russian Federation in connection with the transfer to the tax authorities of the authority to administer insurance contributions for compulsory pension, social and medical insurance [Electronic resource]: Federal Law of 03.07.2016 No. 243-FZ from 30.11.2016) // SPS «Consultant Plus»
4. On the introduction of amendments to certain legislative acts of the Russian Federation and the recognition of certain legislative acts (provisions of legislative acts) of the Russian Federation as invalid in connection with the adoption of the Federal Law «On Amending Part One and Two of the Tax Code of the Russian Federation in Relation to the Transfer of Authority to Tax Authorities on the administration of insurance contributions to compulsory pension, social and medical insurance» [Electronic resource]: Federal Law of 03.07.2016 No. 250-FZ (red. from 19. 12.2016) // SPS «Consultant Plus»
5. On introduction of amendments to parts one and two of the Tax Code of the Russian Federation and separate legislative acts of the Russian Federation [Electronic resource]: Federal Law of November 30, 2016 No. 401-FZ // SPS «Consultant Plus»
6. On the procedure for the formation of a state task for the provision of public services (performance of work) in relation to federal state institutions and financial support for the fulfillment of the state task [Electronic resource]: Resolution of the Government of the Russian Federation No. 640 of June 26, 2015 (as amended on 04.11.2016) // ATP «Consultant Plus»
7. Knyazheva O.V. Modern tax policy of Russia and its development trends in 20152016. // Finance and management. - 2015. - No. 3. - P.25-40.
UDK 304.008
Farxodjonova N.F.
Teacher of department Social sciences Namangan Engineering - Construction Institute
Uzbekistan, Namangan city RELATION TO NATIONAL CULTURE IN THE CONDITION SPIRITUAL RENEW OF SOCIETY IN THE REPUBLIC OF
UZBEKISTAN
Annotation: In this article highlights religion to national culture in the condition spiritual revenue of society in the republic of Uzbekistan.
Key words: relation, national culture, society, spiritual renew, values, achievements, Uzbekistan.
The process of succession of cultural values is not merely the success of the development of national cultures, but also the generalization of achievements in the culture of other peoples. The culture of peoples living in the Central Asian region has developed in the ancient times, on the basis of close cultural ties with Eastern and Eastern countries. A broad spectrum of cultural cooperation is a key feature of the culture of unlimited ethnic and religious content. At the present time, the people of Uzbekistan focus on the development of national culture, contributing to the
