<?xml version="1.0" encoding="utf-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "https://jats.nlm.nih.gov/publishing/1.3/JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xml:lang="en">
  <front>
    <journal-meta>
      <journal-title-group>
        <journal-title>π-Economy</journal-title>
        <trans-title-group xml:lang="ru">
          <trans-title>π-Economy</trans-title>
        </trans-title-group>
      </journal-title-group>
      <issn pub-type="epub">2782-6015</issn>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">41</article-id>
      <title-group>
        <article-title>Problems of taxation on value added warranty service repair and maintenance</article-title>
        <trans-title-group xml:lang="ru">
          <trans-title>Проблемы обложения налогом на добавленную стоимость услуг по гарантийному ремонту и обслуживанию</trans-title>
        </trans-title-group>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Popravko</surname>
            <given-names>Inna</given-names>
          </name>
          <email>ipopravko@mail.ru</email>
        </contrib>
      </contrib-group>
      <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2012-02-10">
        <day>10</day>
        <month>02</month>
        <year>2012</year>
      </pub-date>
      <issue>1</issue>
      <issue-id pub-id-type="publisher-id">139</issue-id>
      <fpage>235</fpage>
      <lpage>237</lpage>
      <abstract xml:lang="en">
        <p>The paper considers the problem of taxing the value added operations associated with warranty repairs and maintenance, from the manufacturer, seller and service organization. Set out the procedure for resolving problems in accordance with current tax legislation.</p>
      </abstract>
      <kwd-group xml:lang="en">
        <kwd>WARRANTY REPAIR</kwd>
        <kwd>MAINTENANCE</kwd>
        <kwd>VALUE ADDED TAX</kwd>
      </kwd-group>
    </article-meta>
  </front>
</article>
