accommodation and residing by the organizations and the enterprisers using the total area of premises for temporary accommodation and residing of more than 500 square meters on each object of providing the given services; 13) providing services on transfer to temporary possession and (or) using the trading places located in the objects of a stationary trading network without trading halls, the objects of a non-stationary trading network (counters, tents, stalls, containers, sections and other objects), and also the objects of public catering organization without visitors service halls; 14) providing services on transfer to temporary possession and (or) using the ground sites for organization of trading places in a stationary trading network, location of the objects of a non-stationary trading network (counters, tents, stalls, containers, sections and other objects), and also the objects of public catering organization without visitors service halls. The laws of the representative bodies of municipal and city districts, of Moscow and St. Petersburg shall determine: 1) The kinds of taxable business activities in relations to which the Unified Tax is applied within the limits specified by paragraph 2 of Article 346.26 of the Tax Code of the RF. 2) The value of coefficient K2 specified in Article 346.27 of the Tax Code of the RF or the values of that coefficient considering the peculiarities of executing business activities. According to the Law of St. Petersburg of 4 June 2003 No. 299-35 ÂŤAbout the introduction of the taxation system in the form of the uniform tax to the made income for separate kinds of activity on the territory of St. PetersburgÂť in territory of St. Petersburg the uniform tax is introduced for the following kinds of enterprising activity: - providing public catering services through the objects of public catering organization without visitors service halls; - providing services on transfer to temporary possession and (or) using the stationary trading places located in the markets and other trading places without visitors service halls; - retail trade carried out through the shops and pavilions with the area of the trading hall of no more than 150 square meters on each object of the trade organization. - Rendering personal services, their groups and subgroups (or separate personal services classified in accordance with the All-Russia classifier of personal services (in the edition of Federal laws No 191-FZ dated 31.12.2002 and No 63-FZ dated 18.06.2005). - Rendering veterinary services. - Repair, maintenance and washing of transport vehicles. -Rendering automobile transportation services in passenger and freight carriages, performed by organizations and by private entrepreneurs using of no more than 20 vehicles. - Distribution and/or placement of advertisements on buses of any types, trolley-buses, cars, carriers and trucks, and on water-boats. - Distribution and/or placement of outdoor advertisements. - Rendering parking services. - Retail trade performed through kiosk, outlets, booths and other objects of stationary retail trade network without trading hall floor space as well as non-
Published on Jul 6, 2010
Published on Jul 6, 2010
1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...