No later than March 28, 2022, it is necessary to file an income tax return on a new form.

Order of the Federal Tax Service of Russia dated 05.10.21 N ED-7-2/869@ From January 1, 2022, it will become easier to take into account the costs of vouchers. Federal Law No. 8-FZ of 17.02.21. From January 1, 2022, the rules for calculating depreciation during reconstruction will be clarified. Federal Law No. 305-FZ of 02.07.21. Since January 1, 2022, restrictions on loss transfer have continued to apply. Federal Law No. 305-FZ of 02.07.21. USN No later than March 31, 2022, you need to submit a declaration on the USN on a new form. The order of the Federal Tax Service of Russia dated 12/25/2020 N ED-7-3/958@ From January 1, 2022, the limits on the USN will be increased. Order of the Ministry of Economic Development of the Russian Federation of 28.10.21 N 654 (and of 30.10.2020 N720). Accounting and reporting. From January 1, 2022, new FBU will be introduced (Order of the Ministry of Finance of the Russian Federation dated 16.10.2018 N208p). From January 1, 2022, electronic waybills will be introduced. From January 1, 2022, the principle of "one window" is introduced when submitting accounting reports:

 Consequently, we see the innovations reflected in the review.

Also, in my scientific work, I want to consider the legal precedent of a high-profile case against YUKOS. To begin with, it is worth noting that Mikhail Khodorkovsky was still guilty, as he himself stated in an interview with the famous blogger Yuri Dudya. But we will not consider this side of the issue, of course, that the YUKOS enterprise itself as a legal entity will serve as "food for the mind" , and the identity of the CEO who appeared in the case as an individual. In other words, we will consider the legal and economic side of the object, and we will not touch on politics.

In 1996, compared with other oil state giants, the company was still in a satisfactory condition – according to Khodorkovsky himself. Nevertheless, oil production fell by 15% a year, debts to all contractors amounted to about $3 billion, salary delays reached six months, workers either rebelled, stole, or muttered. In 2003, salaries already reached 30,000 rubles a month, there was no question of any delays in payments, and tax revenues to budgets of all levels were already $3.5-4 billion/year – moreover, with the oil price at $27-30 per barrel, not $60. That is, thanks to privatization, real management was created, which simply did not exist in the era of "beautiful directors". Consequently, the above suggests that the company's debts continued to grow..

 According to Mikhail Khodorkovsky: 12 theses of perestroika led to the following factors:

1. qualitative strengthening of the role of states as regulators in the economy; 2. the ghost of regulatory systems in accordance with the requirements of the global economy and the equilibrium of all its subjects; 3. the revival of the values of solidarity as an alternative to economic selfishness and uncontrolled competition; 4. introduction of stricter requirements for the ownership and management of corporations by the state and society; 5. a new financial market management system and regulation of these markets, which will shift the balance of their activities towards the socially necessary goal of supporting the development of the real economy; 6. limiting the growth of material consumption of the "golden billion", which has recently become simply unrestrained; 7. accelerated development and implementation of specific technologies to reduce the consumption of non-renewable natural resources; 8. partial restoration of the rights of values and with.9. Definition of restrictions on the order of movement of capital, goods and labor between large economic zones (regions), preventing the possibility of sudden catastrophic fluctuations; 10. the growing attention of national governments and interstate regulators to the creation of effective social "airbags"; 11. the growing share of the human factor and intelligence in the economy, which will no longer be able to exploit various objective trends without a subjective, creative and critical approach to them; 12. the relegation to the background of the logic of the priority of commercial profit, – economic egoism "Program 2020", – According to Mikhail Borisovich, set out in the book "articles, dialogues, interviews" is as follows:

The political and economic program of the future ruling elite of Russia is designed for 12 years. The objectives of this program, which can be implemented in its main provisions by 2020, were as follows: 1. the increase in the population of the Russian Federation to 220-230 million people – this was supposed to allow the development of Eastern Siberia and the Far East by the forces of the Russian people, as well as to avoid the dismemberment of the country as a result of the "capitalization" of the eastern regions. 2. achieving the structure of the national economy: 40% – "knowledge economy"; 40% – oil, gas, metal, licensed production; 20% – agricultural, including processing and trade. 3. Preservation of the territory of the Russian Federation and consolidation of its current borders, including through the power of implementing colossal investment programs in the Far East and Eastern Siberia. 4. The creation of new Russian armed forces practices from scratch. 5. Reconstruction of fundamental science and system education as a structure of reproduction of intellectual national potential.

 6. Cardinal modernization of the municipal national infrastructure, as well as the creation of new transport communications – roads and railways – mainly in the east and south of the country.

7. Creation of a mentally and historically standard social system for the protection of the population in Russia, which includes free high-quality medical care and, accordingly, compulsory secondary education for 100% of the population, higher education is free for 50% of young people, guarantees for the provision of a full range of previously available social benefits or their real monetary equivalent.

Sources of implementation of the above postulates: 1. change of the regulations for the use of raw rent. Approximately $140 billion of growth over three years (according to forecasts of the Central Bank of the Russian Federation); 2. legitimization and privatization through a special compensation tax, which will bring about $30 billion to the Federal Budget and extra-budgetary trust funds. 3. additional budget revenues that will arise when the economic growth rate changes (12-15% per year). Thus, we see the economic and legal basis of the YUKOS company, and we can also draw appropriate conclusions about the above precedent. An important aspect is the disputes between legal entities and the state related to brokerage operations on cryptocurrency.

Let's consider the legal side of the issue. Let's assume that an individual entrepreneur, self-employed or a legal entity bought a cryptocurrency using automated trading. And that's how it happened that BTC (bitcoin) had a "criminal past". And then an honest acquirer has a real problem. But it is important to remember that a bona fide acquirer should not be responsible for the origin of the cryptocurrency. For example, Chainalysis KYT has provided services for assessing the past of BTC, including through checking for connection with the "darknet" and fraudulent acts. The services of this service are paid and their cost is determined by the object of transactions and coins with which the user wishes to investigate the legality of the operation. In the "dark past", the use of "mixers" may become possible, – services that allow mixing and confusing transactions that make the source of the origin of funds difficult to calculate.