On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation On Taxes And Fees

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации о налогах и сборах

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102074248

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees (as amended by the federal laws on 31.12.2002 N 193-FZ;
from 29.07.2004 N 95-FZ; from 27.07.2010 N 229-FZ), passed by the State Duma December 20, 2001 year approved by the Federation Council December 26, 2001 year Article 1. Part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, p. 18; N 23, art. 2289; N 33, art. 3413, 3421, 3429; N 49, St. 4554, 4564) supplement section VIII-1 as follows: "section VIII-1. Special tax regimes CHAPTER 26-1. The TAXATION SYSTEM for AGRICULTURAL PRODUCERS (a SINGLE AGRICULTURAL TAX) article 346-1. Common conditions for the application of the taxation system for agricultural producers (a single agricultural tax) 1. The taxation system for agricultural producers (a single agricultural tax) (hereinafter in this chapter-tax) is established by the present code and put into effect the law of the Russian Federation about this tax.
2. Translation organizations, peasant (farmers ') holdings and individual entrepreneurs to the payment of tax is made in the manner prescribed by this chapter, regardless of the number of employees.
3. organizations, peasant (prіvate) farms and individual entrepreneurs that are in accordance with the present chapter agricultural commodity producers, are transferred to the payment of tax, provided that for the preceding calendar year, the share of revenues from the sale of agricultural products produced by them on farmland (objects of taxation in accordance with article 346-3 of this code), including from the sale of processed products, the total revenue of those organizations, peasant (farmers ') holdings and individual entrepreneurs from the realization of goods (works , services) amounted to not less than 70 per cent.
4. Payment of tax organizations, peasant (farmers ') farms and individual entrepreneurs provides replacement for them aggregate taxes and fees payable in accordance with articles 13, 14 and 15 of this code, except for the following taxes and fees: 1) value added tax;
2) excises;
3) environmental pollution fees Wednesday;
(The paragraph twelfth abrogated-Federal Act of 31.12.2002 N 193-FZ) 5) State duty;
6) customs duty;
7) the property tax of physical persons (residential buildings, spaces and structures owned by individual entrepreneurs);
8) property tax, inheritance or gift;
9) licensing fees.
Organizations, peasant (prіvate) farms and individual entrepreneurs, translated to the payment of tax, shall pay premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation on pensions.
5. organizations, peasant (prіvate) farms and individual entrepreneurs, translated to the payment of tax, are not exempted from the duties of tax agents, stipulated by the present code.
Article 346-2. Taxpayers 1. Taxpayers are recognized organizations, peasant (prіvate) farms and individual entrepreneurs who are agricultural producers.
2. For the purposes of this chapter are recognized as agricultural commodity producers organizations, peasant (prіvate) farms and individual entrepreneurs making agricultural production on agricultural land (the objects of taxation in accordance with article 346-3 of this code) and implement products, including products of its processing, provided that the total revenue from the realization of goods (works, services) of these organizations, peasant (farmers ') holdings and individual entrepreneurs share of revenues from the sale of these products is not less than 70 per cent.
Not recognized agricultural commodity producers agricultural industrial organization type (poultry, greenhouse plants, fur-producing farms, livestock complexes and other) that are defined in accordance with the list approved by the legislative (representative) bodies of constituent entities of the Russian Federation, in accordance with the procedure established by the Government of the Russian Federation.
Article 346-3. Object of taxation taxation Target farmland owned by, in the possession of and (or).
Article 346-4. Tax base 1. The tax base is recognized as comparable cadastral value of agricultural area, recognized subject to taxation in accordance with article 346-3 of this code.
2. Method of determining comparable on the rateable value of farmland is set and approved by the Government of the Russian Federation.
Article 346-5. Tax period the tax period is recognized.

Article 346-6. Tax rate 1. The tax rate is set by the legislative (representative) bodies of constituent entities of the Russian Federation in Russian rubles and kopecks with one comparable to the rateable value of a hectare of farmland located on their territories.
2. The tax rate is defined as the ratio of one-fourth of the amount of taxes and fees payable agricultural commodity producers in the budgets of all levels, in accordance with the general taxation regime for the preceding calendar year, excluding taxes and duties, responsibility for the payment of which is saved when you navigate to the payment of tax, to comparable on the rateable value of farmland. If agricultural land, owned, was in possession of and (or) in the use of agricultural producers, are located on the territories of several subjects of the Russian Federation, which introduced the tax in determining the rate of tax provided for under this paragraph, the amount of taxes and fees is distributed among the relevant entities of the Russian Federation is proportional to the squares of farmland located on the territories of these constituent entities of the Russian Federation.
3. Tax rate for taxpayers whose sum of received income for the tax period per comparable on the rateable value of a hectare of farmland to more than 10 times greater than its cadastral value, increased by 35 per cent.
4. statutory (s) the bodies of constituent entities of the Russian Federation shall have the right to raise (lowering) tax rate defined in the manner prescribed by paragraph 2 of this article, no more than 25 percent for certain categories of taxpayers.
Article 346-7. The procedure for calculating the tax sum is calculated as the product of the taxpayer's tax rate established in accordance with article 346-6 of this code, and the tax base determined in accordance with article 346-4 of this code.
Article 346-8. The order and terms of payment of the tax tax is paid by the taxpayer on the location of agricultural land in the period of not later than 20th of the month following the previous tax period.
Article 346-9. Crediting of amounts of tax 1. The amount of tax paid by organizations, shall be credited to the account of the federal Treasury for distribution according to the following regulations: 1) federal budget-30.0 per cent of the total amount of the tax;
2) the Federal compulsory medical insurance fund-0.2 per cent;
3) territorial compulsory medical insurance funds-3.4 per cent;
4) social insurance fund of the Russian Federation-6.4 per cent;
5) budgets of the constituent entities of the Russian Federation and local budgets-60.0 per cent of the total tax.
2. The amount of tax paid by farmers ' private farms and individual entrepreneurs shall be credited to the account of the federal Treasury for distribution according to the following regulations: 1) federal budget-10.0 per cent of the total amount of the tax;
2) budgets of the constituent entities of the Russian Federation and local budgets-80.0 per cent;
3) the Federal compulsory medical insurance fund-0.2 per cent;
4) territorial compulsory medical insurance funds-3.4 per cent;
5) social insurance fund of the Russian Federation-6.4 per cent of the total tax.
3. the allocation of amounts of tax to be credited to the budgets of the constituent entities of the Russian Federation and local budgets, shall be established in accordance with the regulations of the legislative (representative) bodies of constituent entities of the Russian Federation.
Article 10-346. Accounting and reporting. Tax Declaration 1. Taxpayers are required to keep records of their income (expenses) and objects of taxation in accordance with the legislation on taxes and fees.
2. the tax declaration shall be submitted by the taxpayer to the tax authority at the place of location of agricultural land no later than 10-day of the month following the previous tax period.
(Art. 1 repealed under paragraph 3 of article 346-10 tax code of the Russian Federation, the Federal law from 27.07.2010 N 229-FZ)
4. transfer to the payment of tax does not relieve the Organization peasant (prіvate) farms and individual entrepreneurs from the obligations laid down in current regulatory legal acts of the Russian Federation, submitted to the tax authorities the accounting and other accountancy stipulated by legislation of the Russian Federation on taxes and fees.
Article 2. (Repealed-the Federal law dated 29.07.2004 g. N 95-FZ)

Article 3. In the third paragraph of article 2 of the Federal law dated August 6, 2001 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on repealing certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2001, no. 33 , art. 3413), the words "valid until the entry into force of chapter of the tax code of the Russian Federation governing the special taxation regime for agricultural producers;" replace the words "valid pending the redeployment of the enterprises in special tax regime (taxation) for agricultural producers in accordance with chapter 26-1 of the tax code of the Russian Federation".
Article 4. (Repealed-the Federal law dated 29.07.2004 g. N 95-FZ), Article 5. The Government of the Russian Federation within two months from the day of official publication of this federal law to establish criteria for agricultural organizations in the agricultural organizations of the industrial type and approve methods of determining comparable on the rateable value of farmland.
Article 6. This federal law shall enter into force on January 1, 2002 onwards, but not earlier than on the expiry of one month from the day of its official publication.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 29, 2001 N 187-FZ