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"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102035322

Expired-the Federal law dated 06.08.2001 g. N 110-FZ (January 1, 2002 year), the Russian Federation, the FEDERAL LAW on amendments and additions to the law of the Russian Federation "about tax on profit of enterprises and organizations" adopted by the State Duma April 7, 1995 year approved by the Federation Council April 13, 1995 year Article 1. To the law of the Russian Federation "about tax on profit of enterprises and organizations" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 525; N 34, art. 1976; 1993, N 4, art. 118; Collection of laws of the Russian Federation, 1994, no. 27, art. 2823; N 29, art. 3010; N 32, St. 3304) the following amendments and supplements: 1. In article 1:1) in paragraph 1: sub-paragraph "and" after the word "including", add the words "credit, insurance organizations, as well as";
subparagraph "b" after the word "estimated" add the words "(current, correspondent)";
2) paragraph 2 paragraph be supplemented as follows: "by which consist of geographically isolated subdivisions that do not have a separate balance and settlement (current, correspondent) accounts, crediting the portion of profit tax channeled to the revenues of the budgets of the constituent entities of the Russian Federation shall be the earnings of the budgets of the constituent entities of the Russian Federation on the location of these structural subdivisions on the basis of the profit share attributable to these subdivisions determined in proportion to their average number (labour remuneration Fund) and the value of the assets in the manner prescribed by the Russian Government. When the amount of tax on those companies and structural units shall be determined in accordance with the rates of income tax, applicable in territories where these enterprises and subdivisions. ";
3) paragraph 4 shall be amended as follows: "4. tax payers are Not in accordance with the present law enterprises of any organizational and legal forms of profit from the sale of their agricultural and hunting products, as well as produced and processed data on the enterprises of their own agricultural products, with the exception of agricultural enterprises of industrial type identified by the list approved by the legislative (representative) bodies of constituent entities of the Russian Federation."
2. paragraph 13 of article 2 shall be amended as follows: "13. All businesses, regardless of their performance or the availability of benefits taxable income (including exemption from income tax), with the excess will be included in the cost of production (works, services) of actual labour costs compared to the critical value, shall pay to the budget a tax from the excess of these costs. This tax is paid to the budget of all kinds of associations financed by included in the cost of production (works, services) deductions of their enterprises.
In calculating the above cost overruns is not considered remuneration relating to activities for which the enterprise calculate tax incomes. Exempt from tax peasant (prіvate) farms, collective farms, State farms and other agricultural enterprises, provided that the proceeds from the sale of agricultural products of own production exceeds 70 per cent of the gross amount of their proceeds from realization of goods (works, services).
Standardized expenditure of enterprises and organizations of labour costs is determined on the basis of actual monthly remuneration to be included in the cost of production (works, services), but not exceeding the amount of the minimum six months pay and the actual average number of employees. While the Bill by the number of employees included in the State, as well as carrying out work on contract and other agreements civil legislation.

Critical size of magnitude increases in labour costs for statutory payments in the Russian Federation (within the established standards) arising from the regional regulation of wages (including district and interest allowances), payment for the collective meals, gratis crew members of sea-going and river vessels, crew members and managers squadrons, the crews of the fishing fleet, payment for issued free uniforms and uniforms, expenditure for military personnel and persons enlisted and officers of the internal affairs authorities under the law of the Russian Federation regarding the status of military servicemen "and law of the Russian Federation" on the institutions and bodies responsible for enforcing criminal penalties in the form of deprivation of liberty "in part, deemed the cost of products (works, services) in the payroll, travel to a place of rest and back to employees of enterprises and organizations located in the far North and similar areas and remote areas of the far East , supplements for mobile and mobile nature of the work payments for execution of work shifts and fieldwork, as well as payments from the federal budget for wage formation to conversion of enterprises and organizations, payments to mothers (or other relatives actually caring for the child), labour relations in terms of employment with enterprises and organizations irrespective of their form of ownership, in accordance with the legislation of the Russian Federation on childcare leave until the child reaches the age of.
Tax on amounts exceeding the actual labour costs compared with their critical value is credited to the income of the federal budget at a rate of profit tax, established by article 5 of this law, and to the budgets of the constituent entities of the Russian Federation-at the rate of income tax, set by State authorities of the constituent entities of the Russian Federation, in accordance with article 5 of this Act. ".
3. Article 5 shall be amended as follows: "article 5. Tax rate tax rate on profits of enterprises and organizations, the balance in the federal budget, is established at a rate of 13 per cent.
In the budgets of the constituent entities of the Russian Federation is credited with income tax of enterprises (including foreign legal persons) at the rates established by the legislative (representative) bodies of constituent entities of the Russian Federation, in the amount not exceeding 22 per cent, and for businesses to profit from brokering transactions, stock exchanges, brokerage firms, banks, other credit institutions and insurers at the rate of not more than 30 per cent.
4. Article 6 should be deleted, article 7-15 take respectively articles 6-14.
5. In article 8:1) in the first subparagraph of paragraph 2, the words "in paragraphs 4 and 6" shall be replaced with "paragraph 5";
2) 4 points and 10 delete, paras. 5-9 and 11 points, respectively, take 4-9;
3) the last sentence of paragraph 8 should be deleted.
6. paragraph 4 of article 9 shall be amended as follows: "4. The amount of tax on the revenues referred to in subparagraphs a and b of paragraph 1 of this article, shall be credited to the revenue of the federal budget and taxes on income referred to in subparagraph" b "paragraph 1 of this article, the proceeds of the budgets of the constituent entities of the Russian Federation."
Article 2. Install that paragraph 13 of article 2 of the law of the Russian Federation "about tax on profit of enterprises and organizations" with the January 1, 1996 year terminates and is excluded from the Act.
Article 3. This federal law shall enter into force on the day of its official publication.
The effect of this federal law applies to relations arising from January 1, 1995 year.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow April 25, 1995 N 64-FZ