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stationary retail trade objects. Art. 2 of the Law of St. Petersburg of 4 June 2003 No. 299-35 indicates the correcting coefficients of the base profitableness K2 considering the peculiarities of separate kinds of activity, concerning which the unified tax on the made income is applied on the territory of St. Petersburg. The peculiarities of application of the correcting coefficient of the base profitableness К2: 1) At realization by tax bearers of the uniform tax of a kind of enterprising activity indicated in Item 1 Art. 1 of the Law of St. Petersburg of 17 June 2003 No. 29935 the rate of the correcting coefficient of the base profitableness К2 is established as 0.2 provided that the disabled make more than 70% in the average number of the employees (considering all employees, including working pluralizing, turnkey contracts and other contracts of civil legal character) per every calendar month. 2) At realization of the kinds of enterprising activity indicated in Items 6, 7 and 11 Art. 1 of the Law of St. Petersburg of 17 June 2003 No. 299-35 on the territories of military stations and military units the rate of the correcting coefficient of the base profitableness К2 is established as 0.2. Moreover, the realization of activity in the specified territories should be supported by the reference of the chief of the garrison (the commander of the military unit). 3) At realization of the kinds of enterprising activities indicated in Items 6 and 11 Art. 1 of the Law of St. Petersburg of 4 June 2003 No. 299-35 on the territories of intercity municipal formations of St. Petersburg indicated in Subitem 2 of Item 1 Art. 1 of the Law of St. Petersburg of 4 June 2003 the rate of the correcting coefficient of the base profitableness К2 in the period 1 October – 1 April is established as 0.2. 4) In case that several correcting coefficients of the base profitableness К2 indicated in Items 2 – 5 Art. 2 of the Law of St. Petersburg of 17 June 2003 No. 299-35 are applied to the realized of enterprising activity, the minimum rate of the coefficient K2 is applied during the calculation of the sum of the unified tax. 5) At realization of the kinds of enterprising activity indicated in Items 6 and 11 Art. 1 of the Law of St. Petersburg of 17 June 2003 No. 299-35 on intradomestic territories the rate of the correcting coefficient of the base profitableness К2 indicated in Item 2 Art. 1 of the Law of St. Petersburg of 17 June 2003 No. 299-35 is reduced by 30 percent. Moreover, the location of the object on the intradomestic territory is supported by the corresponding record or mark in the document containing the description of the ground site on which the specified object is located, issued by an authorized executive governmental body of St. Petersburg К1 is the deflating coefficient established for a calendar year considering changes of consumer prices of goods (works, services) in the Russian Federation during the previous period. The deflating coefficient is to be established and officially published in the order stated by the Government of the Russian Federation. According to the Order of Mineconomrazvitiye of 19.11.2007 No. 401 «About the establishment of the deflating coefficient К1 for 2008» the deflating coefficient required for the calculation of the tax base on the unified tax on the made income for 2008 is 1.081. The Unified Tax on Imputed Income provides for: 1) The payment of the unified tax on the made income by organizations provides abolition of the duty of payment of the income tax of organizations. (on profit from business activities subject to the unified tax), corporate property tax (on property used for business activities subject to the unified tax) and the unified social tax (on payments to individuals with regard to business activities subject to the unified tax). 2) for individual entrepreneurs: replacement of income tax (on income from business activities subject to the unified tax), individual property tax (on the property used for business activities subject to the unified tax) and the unified social tax (on income from business activities subject to the unified tax and payments to individuals with regard to business activities subject to the unified tax). Organizations and individual entrepreneurs using the simplified taxation system: 1) are not deemed as taxpayers of VAT (on transactions which are considered as taxable items under Article 21 of the Tax Code of the RF, conducted within the framework of business activities subject to the unified tax) except for on VAT import of goods on the customs territory of the RF

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Business.support.structure.in.St.Petersburg  

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

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