On Introducing Changes And Additions Into The Law Of The Russian Federation "about Tax On Profit Of Enterprises And Organizations"

Original Language Title: О внесении изменений и дополнений в Закон Российской Федерации "О налоге на прибыль предприятий и организаций"

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Spspent power-Federal Law September 6, 2001 N 110-FZ (from 1 January 2002) > RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to the Law of the Russian Federation " On Profit Tax enterprises and organizations " Adopted by the State Duma on 5 December 1995 Approved by the Federation Council on 19 December 1995 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, No. 525; N 34, sect. 1976; 1993, 118; Russian newspaper, 1993, 3 November, No. 205; Legislative Assembly of the Russian Federation, 1994, No. 27, art. 2823; N 29, st. 3010; N 32, sect. 3304; 1995, N 18, sect. 1592; N 26, st. 2402, 2403) the following changes and additions: 1. In Article 1: 1), in paragraph 1: Subsection "b" should read: " b) branches and other separate units of enterprises and organizations, including branches of credit and insurance organizations, with the exception of branches (branches) of the Savings Bank of the Russian Federation, having a separate balance and settlement (current, correspondent) account; "; to supplement the paragraph with the following subparagraph: " in the branch offices " banks) of the Savings Bank of the Russian Federation republics, regions, cities, Moscow and St. Petersburg. "; last paragraph deleted; to add a paragraph to read as follows: " Criteria for the assignment of enterprises to small enterprises (including The average number of employees) is established by the Federal Act on State Support for Small Business in the Russian Federation; 2) to supplement the article after paragraph 1 with a new paragraph 2 reading: " 2. The payors referred to in paragraph 1 of this article are hereinafter referred to as the enterprises. In determining the tax conditions of credit, insurance organizations and their subsidiaries, these contributors are hereinafter referred to as banks and insurers, respectively. "; 3), paragraphs 2 to 4, respectively, to read as paragraphs 3-5; 4) Paragraph 4, paragraph 4, after the word "understand", add "branch," and after "related to" add "exploration or"; 5) in paragraph 5: paragraph 1 after the words "tax payers" "on profits"; add a paragraph to read as follows: "Enterprises referred to in this paragraph pay a profit tax from other activities.". 2. In article 2: 1), paragraph 2 should read: " 2. Gross profit is the sum of the profit (loss) against the sales of products (works, services), fixed assets (including land plots), other property of the enterprise and the proceeds of the unrealized operations, reduced by the cost of this operations. "; 2), paragraph 3, add the following paragraph: " Businesses carrying out foreign economic activities exclude from proceeds of sale of goods (works, services) paid " export duties. "; 3) paragraph 4 should be redrafted to read: " 4. In determining the profit from the sale of fixed assets and other property of the enterprise for purposes of taxation, account shall be taken of the difference between the sale price and the original or residual value of these funds and assets increased by the inflation index, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Fixed assets, intangible assets, low-value and rapidly-winding items, the value of which is depreciated, the residual value of these funds and assets is accepted. In the implementation or donation of fixed assets and objects not completed by the construction, within two years from the date of acquisition or construction of the tax benefit, taxable The profits are to be increased (within the amounts previously granted) to the residual value of these fixed assets and the costs incurred for objects not completed by the construction. "; 4) in paragraph 6: in the second paragraph of the paragraph parentheses: "; funds received under assistance provided by foreign States in accordance with intergovernmental agreements; funds received from foreign organizations for free assistance to Russian education, science and culture; funds received Privatised enterprises as investment in investment tenders (trades); funds transferred between the main and subsidiary enterprises, provided that the share of the principal enterprise is more than 50 per cent equity capital of subsidiaries; funds transferred to The development of a production and non-production base within a single legal entity "; add the following paragraph after paragraph 2: " For enterprises which receive free from other enterprises fixed assets, goods and other property, taxable income is increased by the value of these funds and assets specified in the transfer, but not lower than their balance sheet (s) reflected in the accounting records of the transferring enterprises. "; add the following paragraphs to the following paragraphs content: " the value of fixed assets and other property transferred from the balance to the balance of consumer cooperation in the decision of the owners or bodies authorized by them; by banks, material, Intangible and monetary transfers within a legal entity; cost of machinery and equipment, prototypes, designs, other items transferred for testing and experiments or donated the customer of the scientific organization in the process of executing the contract (order) to create "Technology" for the "development" or "production" of any of the following: Goods (works, services). "; 6) in paragraph 8: the third paragraph should read: " proceeds in the form of dividends earned on shares owned by the owning enterprise and the ownership of those shares Paper for participation in the profit distribution of the issuer, revenue by Other securities, as well as interest income (discounting) received by the owners of government securities of the Russian Federation, government securities of the constituent entities of the Russian Federation and securities of local government bodies; paragraphs 6, 7 and 8 add " if the rate of income tax credited to the budget of the subject of the Russian Federation differs from that established by the main activity of the tax rate on the benefit credited to the budget of the Russian Federation. the budget of the constituent entity of the Russian Federation; "; , paragraph 9, of the paragraph The following wording: " profits from the production of agricultural and hunting products, as well as from the production and processed agricultural products of their own for the production, except for the profit of an industrial type, defined by the list approved by the legislative (representative) body of the constituent entity of the Russian Federation. "; editions: " 9. In calculating the taxable profits of the enterprise, gross profit is reduced by the sum of the reserve and other similar funds established under the laws of the Russian Federation by enterprises for which The establishment of such funds, but not more than the minimum size of these funds, established by the legislation of the Russian Federation. In the case of the use of these funds not for the purpose intended by the legislation of the Russian Federation, no additional deductions are made to these funds by reducing the taxable profit. However, the amount of the deductions to these funds should not exceed 50 per cent of the taxable profit of enterprises. In calculating the banks ' taxable base, the gross profit is reduced by the amount of reserves for impairment of securities and for possible losses on loans in the order established by the Central Bank of the Russian Federation. of the Federation, in agreement with the Ministry of Finance of the Russian Federation. "; 8) in paragraph 11: the first paragraph should read: " Consolidated enterprises for joint activities Remunying funds remaining in their possession after payment of tax, other property as well as funds from voluntary donations and citizens ' contributions are not subject to tax. "; add the following paragraph after paragraph 2: " An enterprise that records results Joint activities, quarterly report to each participant and the tax authority at the location of the enterprise on the amount of the share of the profit to be taken to account by each participant taxation regardless of the actual distribution of this benefit. ". 3. Article 4 should read as follows: " Article 4. { \cs6\f1\cf6\lang1024 } Cost { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } cost { \cs6\f1\cf6\lang1024 } { \b } } by federal law. " 4. Article 5, after part one, should be supplemented by a new part of the following content: " The rate of income tax credited to the federal budget shall be set at 8 per cent for: banks providing at least 50 per cent Total loans to peasant (farm) holdings, kolkhozes, farms and other agricultural enterprises producing or processing agricultural products, as well as to small enterprises (excluding small enterprises, supply, trade, procurement and Intermediaries); insurers who receive at least 50 per cent of the insurance premiums during the reporting period from the property interests of peasant (farm) holdings, kolkhozes, co-khozes and others Agricultural enterprises producing or processing agricultural products, as well as small enterprises (excluding small-scale supply, sales, trading, procurement and brokering). " 5. In article 6: 1), in paragraph 1: subparagraph (a) should be revised to read: "(a) to finance capital investment in production (including capital formation and modernization investments") Treatment facilities), housing construction, as well as the repayment of loans from banks received and used for these purposes, including interest on loans. This benefit is granted to enterprises that develop their own production facilities, as well as the financing of capital investment in production and housing, in order of equity participation, including Repayage of credits obtained and used for these purposes, provided that they are fully used for the accumulated depreciation (depreciation) on the last reporting date; ";" d "," f "," f "," d "," e "," z "," z ", "and" shall be considered as sub-items "B", "B", "g", "d", "e"; In the first indent, delete the words "as well as", and the words ", culture and cinematography, archival service and sport, associations, creative unions, guilds and other associations of artists, but not more than 3 per cent of the taxable profits, and "replace" with sport, nature reserves, national natural and dendrological parks, botanical gardens, but not more than 3 percent of taxable profits, and government agencies and organizations of culture and art, filmmaking, archival services, creative unions and other associations creative workers, "; " d "to read as follows: " (d) the costs of enterprises to develop social and communal services for the maintenance of special contingent, food and clothing for the special contingent, Development of the social sphere of the personnel of the penal correction system, provision of guarantees and compensation of the personnel of the penal correction system, development of the production base of enterprises of the prison system, strengthening of the base of production agricultural products for special forces and personnel; "; to supplement the paragraph with subparagraphs (f) and (c) to read as follows: " (f) by enterprises for research and development Research and development, as well as the Russian Foundation for Basic Research and the Russian Fund for Technological Development, but no more than 10 per cent of the total amount of taxable profit; Life insurance reserve within the percentage provided in the structure The tariff rate agreed with the Russian Federal Service for Insurance Supervision. "; 2), paragraph 2 should read: " 2. The profit tax rate is reduced by 50 per cent if the total number of their employees is at least 50 per cent. In determining eligibility for the benefit, the average number of employees does not include persons with a disability who are concurrently employed, contracts and other civil contracts. "; 3) Paragraph 3 should read: " 3. For enterprises owned by creative unions registered in the prescribed manner, the taxable profit is reduced by the amount of profit intended to carry out the statutory activities of these unions. "; 4), paragraph 4 The following wording: " 4. The first two years of work do not pay a tax on the profits of small enterprises engaged in the production and processing of agricultural products; the production of food products, consumer goods, construction materials, Medical equipment, medicines and medical products; construction of housing, production, social and environmental facilities (including renovation works)-provided that the proceeds of over 70 per cent of total sales revenue production (works, services). The day of the start of the enterprise is considered to be the day of its state registration. In the third and fourth year of the first paragraph of this paragraph, small businesses pay a tax of 25% and 50% respectively of the established profit tax rate if the revenue from the specified species The company accounts for over 90 per cent of total sales revenue (works, services). These benefits are not granted to small enterprises formed on the basis of liquidated (reorganised) enterprises, their branches and structural units. A profit tax calculated in full before the end of the five-year period (from the date of the State registration) to a small business in the amount of additional payments determined on the basis of the refinancing rate of the Central Bank of the Russian Federation for the use of bank credit in the relevant reporting lines. periods, to be included in the federal budget. "; 5) paragraph 5 in addition to the following paragraph: " When determining the amount of the tax benefit, the loss arising from concealment or understatement of profit is not taken into account, the loss suffered until 1 January 1996 as a result of the determination of the amount. Exceed actual labor costs as compared to their normal value, as well as losses received from exceeding the limits, norms and standards established by the legislation of the Russian Federation for cost accounting Goods (works, services) taken into account in the calculation of taxable profit. "; 6) in paragraph 6: the third sentence should read: " public organizations of persons with disabilities, enterprises, institutions and organizations in their property, as well as economic societies, the capital of which consists entirely of the contribution of public organizations of persons with disabilities; "; in paragraph 9 replace" and psycho-neurological "with the words", psycho-neurological and anti-tuberculosis "; next revision: " enterprises that are (redeployed) in regions affected by radioactive contamination as a result of the Chernobyl and other radiation disasters received from the design, construction, installation, repair and repair work, Manufacture of construction structures and details with the volume of work to eliminate the effects of radiation disasters at least 50 per cent of the total volume, and for enterprises and organizations performing the said work less than 50 per cent of the total The amount is part of the profit generated as a result of this work. The list of regions is determined by the Government of the Russian Federation; "; the thirteenth paragraph should read: " State and municipal museums, libraries, philharmonic groups, theatres, archives institutions, zirks, zoos, botanical gardens, dendrological parks and national reserves received from their main activities; "; to supplement the paragraph with the following paragraphs: " enterprises of the Federal Service Recyclical and Disposal of Russian Forestry Low-grade and small-scale timber, from side-by-forest and by-forest products, provided that these profits are used for forest management; public associations of hunters and fishermen, as well as the enterprises in their property obtained from the sale of goods (works, services) of hunting, fishing, health and environmental purpose; enterprises of all organizational and legal forms received from Implementation of their medical products included in the list Essential and essential drugs, medical products on the list approved by the Government of the Russian Federation; consumer cooperation enterprises located in the regions of the Far North. "; 7) Paragraph 7 should read: " 7. The tax exemptions set out in paragraphs 1 (except for "g") and 5 of this article should not reduce the actual amount of the tax calculated without benefits by more than 50 per cent. ". 6. In article 8: 1), paragraph 2 should read: " 2. During the quarter, the taxpayers, with the exception of paragraph 5 of this article, shall make advance contributions to the tax on the basis of the estimated profit amount for the taxable period and the tax rate. Extractive precious metals, precious stones, small businesses and budget organizations are exempt from the advance payment of income tax. The authorities of the representative (legislative) authorities of the constituent entities of the Russian Federation may exempt from the payment of advance payment of income taxes to public organizations, religious associations, housing and construction, construction and construction, and Garage cooperatives, horticultural partnerships. Advance tax contributions are made not later than the 15th of each month equal to one third of the quarterly tax amount. At the end of the first quarter, six months, nine months and a year, the payers calculate the amount of the tax on the accrual basis from the beginning of the year, based on the actual profits that they have earned, taking into account the benefits granted, and Profit tax rates. The amount of the tax payable in the budget is determined on the basis of previously assessed payments. The difference between the amount to be included in the actual profit margin and the advance tax paid in the last quarter is subject to the amount calculated on the basis of interest for bank loan usage, In the last quarter of the Central Bank of the Russian Federation. "; (2) in paragraph 8, the words" the amount of the profit tax "shall be replaced by the words" the tax on actual profits and other taxes imposed by this Act, ". 7. In article 9: 1), in the title of the article, delete the word "(profit)"; 2) in paragraph 1: in the first paragraph, delete the words "and profits"; subparagraph (a) should read as follows: " (a) income in the form dividends earned on shares owned by the company-the shareholder and the ownership of the securities to participate in the distribution of the profit of the company, the proceeds of other securities, excluding interest income (discount), OF THE PRESIDENT OF THE RUSSIAN FEDERATION State securities of the constituent entities of the Russian Federation and securities of local governments; "; subpara. Casinos, other gambling houses (places) and other gambling business, video shows (from video), video and audio cassettes and audio cassettes, defined as the difference between the revenue and expenses included in the cost of production (works, services), Profit taxes accounted for, except for labour costs. Other gaming business refers to the type of business activity with the use of slot machines (other tools and equipment) with vainly or monetary benefits. "; 3) paragraph 1 of the first paragraph, to be presented in the next paragraph. " Taxes on income specified in subparagraph 1 (a) of this article, except for the Russian Federation's government securities, government securities of the constituent entities of the Russian Federation and securities of the Russian Federation and the revenue referred to in paragraph 1 (b) of this article, are charged at the rate of 15 per cent. "; 4), paragraph 3 should be redrafted to read: " 3. Taxes on income in the form of dividends earned on shares owned by the enterprise-the shareholder and the ownership of the securities to participate in the distribution of the profit of the enterprise, with proceeds of other securities, as well as on equity Participation in other enterprises is collected at the source of these revenues. Responsibility for withholding and listing the taxes in the budget is the responsibility of the enterprise that pays the income. Calculations of the income taxes referred to in subparagraphs (a) and (b) of paragraph 1 of this article shall be submitted to the tax authorities at the place where the enterprise paying the income is paid within five days from the date of the accrual of income to shareholders, the founders, but not later than 10 days after the distribution of these revenues. The tax is charged to the budget within five days from the date fixed for the calculation. ". 8. Article 10, paragraph 3, should read: " 3. The tax on the income of foreign legal persons from the sources in the Russian Federation is withheld by the enterprise, the organization, any other person who pays such income, in the currency of payment each time the payment is made. The sales tax amount is credited to the federal budget at the same time as each payment of income. In the event that income from equity participation is paid to foreign investors and equity partners, bonds, goods or any other means, the tax shall be calculated from the monetary the equivalent of such proceeds in the form of stocks, bonds, goods and any other form that is distributed in favour of a foreign participant. In the same order, taxes and any other types of income from sources in the Russian Federation are kept and listed. ". Article 2. Prev before the adoption of the federal law provided for in article 1, paragraph 3, of this Federal Act Law, taxable profit calculation should be based on the current procedure for determining the composition of costs of production and sales of products (works, services) included in the cost of production and the development of the financial results to be taken into account In the taxation of profits. Article 3. This Federal Act shall enter into force on 1 January 1996. President of the Russian Federation Yeltsin Moscow, Kremlin 31 December 1995 N 227-FZ