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 7 April 1995 Approved by the Federation Council on 13 April 1995 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 1992, No. 525; N 34, sect. 1976; 1993, 118; Legislative Assembly of the Russian Federation, 1994, No. 27, art. 2823; N 29, st. 3010; N 32, sect. 3304) the following changes and additions: 1. In article 1: 1), in paragraph 1: subparagraph (a) after the word "including" should be supplemented with the words "credit, insurance, and"; subparagraph "b" after the word "design" with the words "(current, correspondent)"; 2) Paragraph 2 should be added to the following paragraph: " Enterprises with territorially distinct structural units that do not have a separate balance and imputed (current, correspondent) accounts, income tax in part credited to budget revenue The constituent entities ' budgets are based on the proportion of the profit attributable to these structural units, determined in proportion to their respective entities. The average number (the fund of the payment) and the value of the basic production funds in the manner determined by the Government of the Russian Federation. At the same time, the tax amount for these enterprises and structural units is determined in accordance with the profit tax rates in effect in the territories where these enterprises and structural units are located. "; 3), paragraph 4 The following wording: " 4. They are not tax payers in accordance with this Law of the enterprise of any organizational and legal forms of profit from the sale of their agricultural and hunting products, as well as produced and processed The data of enterprises of own agricultural products, except for agricultural enterprises of an industrial type, defined by the list approved by legislative (representative) bodies of the constituent entities of the Russian Federation. " 2. Paragraph 13 of article 2 should read: " 13. All enterprises irrespective of their performance or taxable benefits (including exemption from income tax) that have exceeded the cost of production (work, services) of actual costs of payment The work of employees as compared to the norm, pays the tax on the excess of these expenses. This tax shall be paid into the budget by all types of associations which are included in the cost of products (works, services) of the contributions of their member enterprises. In calculating the excess of expenditure, the above expenses are not included in the work paid for the activities in which the enterprise calculates the income tax. Farmers (farmers), kolkhozes, farms and other agricultural enterprises are exempted from paying taxes, provided that the proceeds from their own agricultural production exceed 70 per cent of the total the sum of their proceeds from the sale of goods (works, services). The estimated costs of enterprises and organizations to pay are based on the actual average monthly wage of employees included in the cost of production (works, services), but not more than sixfold The minimum monthly wage and the actual average number of employees. In doing so, the average number of employees includes employees in the state, as well as those performing work under the contract and other civil contracts. The size of the measured value of labor costs is increased in the Russian Federation's statutory payments (within the limits of established norms) due to the district wage regulation (including payments) by the cost of collective food, free of charge to crew members of sea and river vessels, dispatchers and crews of aircraft crews, fishing fleet composition, cost of uniforms and uniforms issued free of charge The content of members of the armed forces and persons of rank and rank of the internal affairs bodies provided for in the Russian Federation Act "The status of military personnel" and the law of the Russian Federation "On institutions and bodies performing a penal sentence of deprivation of liberty", to the cost of production (works, services) as part of a pay fund, payment for the rest and return of employees of enterprises and organizations located in the regions of the Far North, as well as similar locations and remote areas areas of the Far East, overpayments for mobile and detour work, payment for carrying out work methods and field works, as well as payments from the federal budget for the formation of a fund for the remuneration of the converted enterprises and organizations, payments to mothers (or other relatives, actually (e) The employment relationship with enterprises and organizations, irrespective of the form of ownership and in accordance with the legislation of the Russian Federation on parental leave of achievement of the age of three. The { { \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 } { \cs6\f1\cf6\lang1024 } { \b } } { \b tax } { \b tax } OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 5 should read as follows: " Article 5. Tax rates The profit tax rate is set at 13 per cent for businesses and organizations credited to the federal budget. The budgets of the constituent entities of the Russian Federation levy a tax on the profits of enterprises (including foreign legal entities) at rates established by legislative (representative) bodies of the constituent entities of the Russian Federation, in the amount of Not more than 22 per cent, but for business profits derived from brokering and transactions, exchanges, brokerage offices, banks, other credit organizations and insurers at a rate not exceeding 30 per cent. ". 4. Article 6, articles 7 to 15, should be deleted as articles 6 to 14, respectively. 5. In article 8: 1), in the first paragraph of paragraph 2, the words "in paragraphs 4 and 6" should be replaced by the words "in paragraph 5"; 2), paragraphs 4 and 10, delete paragraphs 5 to 9 and 11 as paragraphs 4 to 9; (3) in paragraph 8 of the last sentence shall be deleted. 6. Article 9, paragraph 4, should read: " 4. The amounts of the income tax referred to in subparagraphs (a) and (b) of paragraph 1 of this article shall be credited to the income of the federal budget, and the income taxes referred to in paragraph 1 of this article shall be credited to the budgets of the constituent entities of the Russian Federation. " Article 2. To establish that article 2, paragraph 13, of the Russian Federation Law "On Income Tax of Enterprises and Organizations" from 1 January 1996 shall cease to be in force and shall be excluded from the said Act. Article 3. This law shall enter into force on the date of its official publication. This Federal Act applies to relations that have arisen since 1 January 1995. President of the Russian Federation Yeltsin Moscow, Kremlin 25 April 1995 N 64-FZ