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transportation; - the woks (services) on transportation of goods from the territory of the Russian Federation, and on export of processed products from the customs territory of the Russian Federation carried out by Russian carriers by railroad transport; 10% Preferential Rate applies to: - food products as per list; - goods for children as per list; periodicals and educational, scientific and culture books as per approved list; - pharmaceuticals and medical goods in accordance with the codes of All-Russian Classifier of Products and foreign trade nomenclature of goods determined by the government of the Russian Federation. 18% rate is applied in cases which are not specified in Items 1, 2 and 4 Art. 164 of the Taxation Code. The tax-free operation are represented In Art. 164 of the Taxation Code. 2

Excise Taxes Chapter 22 of the Tax Code of the RF

1) Organizations; 2) Individual entrepreneurs 3) Persons recognized as taxpayers in connection with the movement of goods across the customs border of the RF specified in the Customs Code of the RF. 4) Organizations and other persons are recognized as taxpayers if they carry out any operations subject to taxation in accordance with the Chapter 22 of the Tax Code of the RF.

1) Sale on the territory of the RF of manufactured excisable goods, including the sale of subjects of pledge and transfer of excisable goods under a compensation or novation agreement. 2) Sale by persons confiscated and/or ownerless excisable goods on the basis of verdicts of courts and arbitrations or other authorized state bodies, excisable goods whose owners refused from them in favour of the state and that are subjected to transformation to state and/or municipal property. 3) Sale at the territory of Russia of excisable goods produced from goods made on commission to the owner of that goods

Tax Base Is determind separately to each type of excisable goods. 1. Tax base on realization (transfer recognized as subject to tax in accordance with the Chapter 22 of the Tax Code) of the excisable goods produced by the taxpayer depending on tax rates for abovementioned goods is determined as follows: - as the amount of sold (transferred) excisable goods in kind – for the excisable goods in relation to which fixed (specific) tax rates were established (in absolute amount per unit). - as the amount of sold (transferred) excisable goods, calculated on the basis of prices defined under the provisions of Article 40 of the Tax Code of the RF disregarding the excise tax, value-added tax, for which advalorem (in percents) tax rates are established. - as the amount of transferred excisable goods calculated on the basis of average selling prices effective during the previous tax



Fixed (specific ) tax rates Ad valorem tax rates (in percentage terms) mixed tax rate, consisting of the fixed and advalorem tax rates.


1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...