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SPECIAL TAX REGIMES No.

Tax

1 1

2

Taxpayers

3 Organizations and individual Unified who have Agricul- entrepreneurs tural Tax deliberately switched to the Unified Agricultural Tax Article 26.1 of the Tax Code of the RF

Terms for Application/Taxable Item 4 Terms for Application: Agricultural producers have the right to transfer to the tax if, based on the results of twelve months preceding the date when an organization or individual entrepreneur applies for the transition to the tax, the portion of the profit from the sale of agricultural products manufactured by them and/or fish raised by them including primary processing products produced by them from their own raw materials and/or fish raised by them in aggregate profit from the sale of products (works, services) of such organizations or individual entrepreneur makes up at least 70%. The following organizations do not have the right to switch to the tax: 1) Organizations and private entrepreneurs having subsidiaries and/or representative offices. 2) Organizations and private entrepreneurs producing excisable goods. 3) Organizations and individual entrepreneurs executing activities in the sphere of gambling business. 4) Budget organizations. Transition to the Tax provides: The transfer to the payment of the unified agricultural tax: 1) For the organizations provides abolition of the duty to pay the tax on the income of organizations, the tax to the property of organizations and the unified social tax. The organizations being tax bearers of the unified agricultural tax are not considered to be the tax bearers of the value added tax (except for the value added tax charged according to the Taxation Code at importing of goods on the customs territory of the Russian Federation, and also for the value added tax charged according to Art. 174.1 of the Taxation Code). 2) For individual enterprisers provides abolition of the duty to pay the tax on the income of physical persons (concerning the income received from the enterprise activity), the tax to the property of physical persons (concerning the property used for performing the enterprise activity) and the unified social tax (concerning the income received from the enterprise activity, and also the payments and other compensations performed to physical persons by them). The individual enterprisers being tax bearers of the unified agricultural tax are not considered to be the tax bearers of the value added tax (except for the value added tax charged according to the Taxation Code at importing of goods on the customs territory of the Russian Federation, and also for the value added tax charged according to Art. 174.1 of the Taxation Code). Other taxes are payed by organizations and individual entrepreneurs transferring to the unified agricultural tax in accordance with other modes of taxation. Object of taxation: revenues, reduced by the amount of costs.

Tax Base Tax Period Terms of 5

Rates

Tax Base Income reduced by expenses. Tax Period Calendar year Reporting Period Six months. Terms of Payment Advance payments – within 25 calendar days after the end of the reporting period, as a result of tax period not later than March, 31 next to the lapsed tax period.

6 Rate 6%

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