On Introducing Changes And Additions Into The Tax System In Russia

Original Language Title: О внесении изменений и дополнений в налоговую систему России

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A A { \cs6\f1\cf6\lang1024 }{ \cs6\f1\cf6\lang1024}{ \cs6\f1\cf6\lang1024}{ \cs6\f1\cf6\lang1024}{ \cs6\f1\cf6\lang1024 }{ \cs6\f1\cf6\lang1024}{ \cs6\f1\cf6\lang1024 } class="doclink "href=" ?docbody= &prevDoc= 102017490&backlink=1 & &nd=102067061" target="contents "title=" "> dated 05.08.2000 N 118-FZ; of 06.08.2001 N 110-FZ; 31.12.2002 n 191-FZ; of 07.07.2003 N 117-FZ; of 11.11.2003 N 139-FZ; dated 29.07.2004 N 95-FZ; of 02.11.2004 N 127-FZ; dated 29.11.2004 N 141-FZ Article 1. To amend and supplement the following legislative acts of the Russian Federation on taxes: 1. (Spconsumed by Federal Law of November 29, 2004) N 141-FZ) 2. (Spconsumed by Federal Law 05.08.2000) N 118-FZ) 3. (Spconsumed by Federal Law 05.08.2000) N 118-FZ) 4. (Spconsumed by Federal Law 05.08.2000) N 118-FZ) 5. (Spconsumed by Federal Law of 02.11.2004) N127F) 6. The Law of the RSFSR on taxation of income of banks of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, est. 595): a) in article 2: -in paragraph 1: delete the subparagraph "o", and subparagraph "p" should be "o", respectively; the first indent of "o" should read: " from the sale of fixed assets and other property of the bank, defined as the difference between the sale price and the original or residual value of these funds and other assets, increased by the inflation rate in accordance with the procedure established by the The Supreme Council of the Russian Federation. At the same time, the original value of the property does not apply to fixed assets, intangible assets, low value and rapidity. "; , to supplement article 3 with the following: " 3. Taxation of profits earned in excess of established margins by commercial banks through the use of the Central Bank of the Russian Federation, is calculated on a progressive scale in accordance with the regulations approved by the Supreme Court. The Council of the Russian Federation. "; b) in article 4, paragraph 2, after the words" public organizations of persons with disabilities, "to supplement the words" homes of older persons and persons with disabilities "; in article 5: -part three after the words "taxed" with "source"; part 5, delete; g) Article 8 should be supplemented with the words "and before its enactment by the Russian Federation Law on Taxes on profits of enterprises and organizations."; ), article 9, should be supplemented with paragraph 6 as follows: " 6. During the year, banks with foreign investments and branches of non-resident banks make quarterly advance payments of one quarter of the annual payment amount not later than 15 March, 15 June, 15 September and 15 December. The sales tax amount for the current year is determined based on the estimated income and the tax rate. The tax on actual income earned for the year is paid on a non-cash basis within ten days from the date set for the presentation of the accounting report for the year. "; (e) Article 11, paragraph 3, shall be stated as follows: editions: " 3. When performing transactions, banks are not entitled to make any obligation to reimburse other legal entities and individuals for the payment of a tax on the proceeds of such transactions. "; , in the title of the Act, article 1, The last paragraph of article 2, paragraph 1 and article 2, paragraph 2, article 3, subparagraph (a), article 4, paragraph 1, and article 4, paragraph 3, article 5, paragraph 4, article 9, paragraph 4, and article 11, paragraph 1, of the word "RSFSR" In the words "Russian Federation". 7. Law of the RSFSR "On taxation of income from insurance activity" (Statements of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation) of the Russian Federation, 1992, 597): (a) Article 2 is supplemented by paragraph 5, reading: " 5. A tax on earnings from shares, bonds and other securities owned by an insurance organization, as well as equity participation in other enterprises, is levied on the source of these proceeds. "; b) in the title of the Act, article 2, paragraph 3," e "and" l " Article 3, article 5, paragraph 3, article 6, paragraphs 3, 5 and 6, article 8, paragraph 7, and article 9, the word "RSFSR" should be replaced by the words "of the Russian Federation". 8. (Spconsumed by Federal Law of 11.11.2003) N 139-FZ)) 9. In the RSFSR law on investment tax credit, the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, est. 603): (a) In Part 1 of Article 1, delete the words "specified in this Law to enterprises"; b) in article 2: , in the first paragraph of paragraph 1, delete the words " manufactured in the Russian Federation, in which the cost components purchased outside of the Russian Federation account for no more than 40 per cent of the total value of this equipment, "; , in paragraph 3, delete the words" manufactured in the Russian Federation, in which the cost of components purchased outside the Russian Federation, is no more than 50 "(a) the RSFSR's Income Tax Act and the Income Tax Act", the Russian Federation Law "On Income Tax" and "the Tax on Profits of Enterprises" and "the Law of the Russian Federation". and (profit); g) in article 5 of the words "Ministry of Economy and Finance of the RSFSR" should be replaced by the words "Ministry of Finance of the Russian Federation"; (d) Article 9 after "State authorities" to supplement the words "and local authorities"; (e) to supplement the Law of Stathiami 11 to 14, to read: Article 11. The tax benefit is understood to be one of the tax benefits provided by the Russian Federation's Law " On the basics of the tax system in the Russian Federation The Federation ", which is provided by the relevant Council of People's Deputies to enterprises in the manner and under the conditions set out in this Act. Article 12. Local Councils of people's deputies may grant tax agreements, on the basis of tax agreements, to the enterprises of any organizational and legal forms and forms of ownership of the targeted tax breaks if they are implemented by these Councils. Enterprises of specially important orders for the socio-economic development of the territory or provision of specially important services to the population of the territory. Article 13. If the taxpayer is seeking a special tax relief under Article 12 of this Law, it is obliged to conclude a tax agreement with the administration of the respective Council of People's Deputies, which, when considering the appropriate the budget must necessarily be approved by the Council. Article 14. In the event of a violation by the enterprise of the tax agreement, the entire amount due to the budget in the absence of such an agreement, as well as 25 per cent of the amount in the form of a fine, shall be charged to the budget of the relevant Council of People's Deputies. This decision shall be taken by the respective local administration and may be subject to judicial review by the enterprise in accordance with the law. "; , in the title of the Act, articles 4 and 7, the word" RSFSR " shall be replaced, respectively In the words "Russian Federation". 10. (Spconsumed by Federal Law of 06.08.2001) N 110-FZ 11. (Spconsumed by Federal Law of 29.07.2004) N 95 FZ) Article 2. Introduce this Law as follows: (a) Paragraph 1, paragraphs 5 and 11 (except for the fixed assets and intangible assets) of paragraph 2 (d), paragraph 4 (except the last two subparagraphs of subparagraph "b"), 6 (except the last two subparagraphs of subparagraph (a)), (7), (a), (b), (b), (b), (b) and (c), (b), (c), (b), (b), (c), (b), (b), (c), (b) and (c), (b), and (b), (c), and (i paragraph 10 of Article 1 of this Law-since 1 January 1992; b) (art. 1, para. 10 (b) (c) (b) (b) (c) (b) (c) (b) (b) (c) (c) (b) (b), (c) (b), (c), (d), (d), (d), (d), (b), (c), (b), (c), (b), (c), (b), (c), (b), (c), (b) This Act has since 15 April 1992; (d) the tenth subparagraph of paragraph 2 and the third subparagraph of paragraph 10 (in the construction and reconstruction of social infrastructure facilities) of article 1 of this Law, from 1 October 1992; (e) Article 1, paragraph 2, subparagraph 2, of this Act-as of 1 January 1993. In the pre-entry point effective 1 July 1992, the value added tax has been applied: 15 per cent flour, cereals, pasta, kefir, cottage cheese, oil Vegetable; 28 per cent for other goods (work, services); ) paragraphs 3 and 7 of Article 1 (2) of this Law-since 1 January 1993; (c) the provision of Article 1 of this Law, not provided for in paragraphs "a"-"f" of this article-since 1 July 1992. President of the Russian Federation B. RURAL Moscow, House of the Russian Federation 16 July 1992 N 3317-I