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 The Hobbit or There and Back Again He was just about to step out on to the floor when he caught a sudden thin ray of red from under the drooping lid of Smaug' s left eye. He was
Наименование:

The Hobbit or There and Back Again

автор Tolkien J.R.R. (Толкиен Дж.Р.Р.) издательство HarperCollins Publishers Адаптированные тексты
Cтраниц 390        мягкая обложка       
Аннотация:He was just about to step out on to the floor when he caught a sudden thin ray of red from under the drooping lid of Smaug' s left eye. He was only pretending to be asleep! He was watching the tunnel entrance. . . Whisked away from his comfortable, unambitious life in his hobbit-hole in Bag End by Gandalf the wizard and a company of dwarves, Bilbo Baggins finds himself caught up in a plot to raid the treasure hoard of Smaug the Magnificent, a large and very dangerous dragon. . . Smaug certainly looked fast asleep, when Bilbo peeped once more from the entrance.
Автор: Tolkien J.R.R. (Толкиен Дж.Р.Р.)
Издательство: HarperCollins Publishers
Год:2012
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Налоговая система РФ и пути ее реформирования

В-пятых, почти всюду действует система покрытия убытков компании за счет ее прибылей нескольких предшествующих лет (carry back) или за счет ее будущих прибылей (carry forward). В первом случае разрешается вычитать из ранее полученной прибыли потери текущего года (так называемый перенос убытков назад), в результате чего выплаченная ранее фирмой сумма налогов оказывается чрезмерно высокой и это превышение компенсируется за счет снижения текущих налогов. Во втором случае (перенос убытков вперед) убытки текущего года вычитаются из будущей прибыли. Например, в Нидерландах разрешается перенос убытков назад на три года и перенос убытков вперед на восемь лет. В результате средний уровень налогообложения компаний намного ниже базового (т.е. максимального). Например, в ФРГ он составлял в конце 80-х гг. около 50% (базовый равнялся 71%). В России, по оценке, он составляет в настоящее время около 65%. Основные виды налогов. В формировании финансовых отношений между населением и государством определяющую роль играет подоходный налог, который обеспечивает поступление в государственный бюджет примерно 10% общего дохода.
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