Spconsumed by Federal Law of 22.08.2004 N 122-FZ A A C On Amendments and Additions On Amendments and Additions to the RSFSR Law "On Road Funds in the RSFSR" To Act RSFSR " About traffic funds in the RSFSR" (Congress of People's Deputies of the RSFSR and Supreme Soviet of the RSFSR, 1991, N 44, p. 1426) the following changes and additions: 1. The preamble, after the words "public roads", should be supplemented by the words "(non-urban road)". 2. In article 1: a), paragraph 2 of paragraph 3, after the words "as part of the RSFSR," should read: "Autonomous Regions, autonomous prefects, regions, cities of Moscow and Saint Petersburg."; (b) the first paragraph of paragraph 4 In addition to the words "as part of the RSFSR," to be supplemented by the words "Autonomous Regions, Autonomous Districts, Regions, Regions,"; in the second paragraph 4, after the words "as part of the RSFSR," to be supplemented with the words " The Council of People's Deputies of the Autonomous Region, the Autonomous Region, regions ". 3. In article 2, paragraph 2, after the words "as part of the RSFSR," should read: " The Council of People's Deputies of the Autonomous Region, the Autonomous Region, the Regions and the Regions. In the province, the regions with autonomous prefecting, the use and redistribution of funds of territorial road funds are defined jointly by the Councils of People's Deputies of the province, the region and the autonomous region. " 4. In article 3: (a), paragraph 2, paragraph 1, should read: "sales tax;"; , paragraphs 2 and 3, as follows: " 2. The Federal Road Fund of the Russian Federation is credited with the: tax for petrol, oil and lubricants; excises from the sale of passenger cars to the personal use of citizens. 3. The territorial road fund is credited: road user tax; vehicle owner tax; motor vehicle acquisition tax. "; , paragraph 5, count Paragraph 4, by supplementing it with the following text: ", from which subsidies are allocated for co-financing of the repair and maintenance of certain main streets of these cities on the lists approved by the Government of the Russian Federation of the Russian Federation. "; , paragraph 6, to read paragraph 5, with the first paragraph in the , to read: " 5. In the event of foreign States imposing fees on their roads, similar charges are imposed on the territory of the Russian Federation. The order and size of the fees shall be fixed by the Government of the Russian Federation. "; , paras. 4 and 7, shall be deleted. 5. Article 4 should read as follows: " Article 4. The petrol, oil and lubricants ' sales tax , the petrol, oil and lubricants (gasoline, diesel, oil, compressed and liquefied gas) sales tax is paid by associations, enterprises, organizations and entrepreneurs Irrespective of the forms of ownership, departmental ownership and organizational and legal forms that implement these materials, in the amount of 25 per cent of the value of the sale (in monetary terms) without the value added tax. For the resale of petrol, oil and lubricants by associations, enterprises, organizations and entrepreneurs, the tax is calculated on the basis of the amount of the difference between the revenue from the sale of petrol, oil and lubricants (excluding taxes on Value added) and the cost of their acquisition (excluding value added tax). ". 6. Article 5 should read as follows: " Article 5. The tax on road users pays the enterprises, organizations, institutions, entrepreneurs, legal entities under the legislation of the Russian Federation of the enterprise with foreign investments, international associations, and Organizations engaged in business activities through permanent missions, foreign legal entities; branches and other similar units of enterprises, organizations and institutions with a separate balance and clearing account. The sales tax is calculated separately for each activity based on the established rates. 2. The tax rate on road users is set at 0.4 per cent of the sales value, the work performed and the services provided, and the tax rate for the sales tax (including wholesale trade organizations) and supply organizations-0.03 per cent of turnover. 3. The increase in the tax rates referred to in this article may be carried out by the Supreme Council of the Republic in the Russian Federation, the Council of People's Deputies of the Autonomous Region, the Autonomous District, the Regions, the Cities of Moscow and Saint Petersburg. 4. The tax is exempt: kolkhozes, farms, farms, unions, joint stock companies and other enterprises engaged in the production of agricultural products, the share of the proceeds of which Their total income is 70 per cent or more; enterprises holding public roads. ". 7. In article 6: (a), paragraph 1, after the table, add the following paragraph: " Not tax-payers of the public transport enterprise tax on transport vehicles In addition to taxis (except taxis). "; b), paragraph 2 should read: " 2. The tax is paid annually on the dates fixed by the Supreme Council of the Republic in the Russian Federation, the Council of People's Deputies of the Autonomous Region, the Autonomous District, the Regions, the Cities of Moscow and St. Petersburg. "; Paragraph 4 should be supplemented with a second paragraph reading: "Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded by the Order of Glory to the Three degrees, and their public associations (organizations) using the Order of Glory" The acquisition of vehicles for the performance of their (a) Paragraph 6, paragraph 4, paragraph 4, to read as follows: "collective farms, farms, unions, joint stock companies and other enterprises engaged in agricultural production" Products whose share of income is 70 per cent or more of their income; "; (5), paragraph 5 should read: " 5. An increase in the tax rate on the rates specified in this article related to changes in prices and wages or the full exemption of certain categories of citizens, enterprises, organizations and institutions from the payment of tax is effected The Supreme Council of the Republic, composed of the Russian Federation, the Council of People's Deputies of the Autonomous Region, the autonomous region, the province, the regions, the cities of Moscow and St. Petersburg. ". 8. Article 7 should read: Article 7. Tax on purchase of motor vehicles 1. The purchase of motor vehicles is paid by enterprises, organizations, institutions, entrepreneurs, purchasing vehicles through sale, menus, leasing and contributions to the statutory fund. The tax is paid at the place of registration or re-registration of the vehicle. 2. The vehicle acquisition tax is set as a percentage of the sale price (excluding value added and excises) in the following dimensions: lorries, pickups and vans, buses, special buses Cars and cars-20; trailers and semitrailers-10. In the case of acquisition of motor vehicles outside of the Russian Federation, the acquisition tax for motor vehicles is calculated at the fixed rates of the motor vehicles determined in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. Registration or re-registration of vehicles listed in paragraph 2 of this article shall not be made without presentation to the registre or re-registration, receipt or payment order of payment of the tax on Purchase of vehicles. 4. The tax is exempt: Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded by the Order of Glory to the Order of Glory, and their public associations (organizations) using purchased vehicles to perform their statutory activities; citizens who purchase cars for private use; public associations (organizations) of persons with disabilities using purchased vehicles for execution its statutory activities; Motor vehicles used for the carriage of passengers (except taxis); kolkhozes, farms, unions, joint stock companies and other enterprises engaged in Production of agricultural products, whose share of income is 70 per cent or more of their total income; enterprises that carry out the maintenance of public roads. 5. The total release of certain categories of citizens, enterprises, organizations and institutions from the payment or reduction of tax is carried out by the Supreme Council of the Republic in the Russian Federation, the Council of People's Deputies of the Autonomous Oblast, of the autonomous prefects, territories, regions, cities of Moscow and St. Petersburg. ". 9. In article 9, the words "established by law." shall be replaced by the words "in accordance with the Russian Federation Act" on the fundamentals of the tax system in the Russian Federation. ". 10. In the title and the text of the Act, the word "RSFSR" shall be replaced by the words "of the Russian Federation" in the appropriate child. President of the Russian Federation B. RURAL Moscow, House of the Russian Federation 25 December 1992 N 4226-I