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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

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RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to Part Two of the Russian Federation Tax Code and some other Russian legislation Federation about taxes and fees (In the wording of federal laws of 31.12.2002) N 193-FZ; dated 29.07.2004 N 95-FZ; dated 27.07.2010. N 229-FZ) adopted by the State Duma on December 20, 2001 Approved by the Federation Council on 26 December 2001 Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 49, sect. 4554, 4564) add the following contents to section VIII-1: " SECTION VIII-1. Special tax regimes CHAPTER 26-1. ALLOCATION SYSTEM FOR AGRICULTURE Article 346-1. General conditions for applying the system taxation for agricultural producers (single agricultural tax) 1. The taxation system for agricultural producers (single agricultural tax) (hereinafter referred to as the tax) is established by this Code and is subject to this tax by the law of the constituent entity of the Russian Federation. 2. The transfer of organizations, peasants (farmers) and individual entrepreneurs to the payment of tax shall be carried out in accordance with the procedure established by this chapter, irrespective of the number of employees. 3. The organizations, peasants (farmers) farms and individual entrepreneurs, which are agricultural producers in accordance with this chapter, are subject to the payment of a tax, provided that the previous calendar year The share of proceeds from the sale of agricultural products on agricultural land (tax objects under Article 346-3 of this Code), including the sale of processed products, in total revenue of these organizations, of peasant (individual) farms and Individual entrepreneurs from the sale of goods (works, services) made up no less than 70 percent. 4. The payment of taxes by organizations, peasant (farm) holdings and individual entrepreneurs provides for the replacement of taxes and fees to be paid in accordance with articles 13, 14 and 15 of this Code excluding the following taxes and charges: 1) value added tax; 2) excises; 3) charges for polluting the environment; (Paragraph 12 has no effect- Federal law from 31.12.2002 N193-FZ) 5) State duty; 6) customs duty; 7) property tax (in parts of dwellings, premises and property owned by individual workers) (c) (...) (...) (...) Organization, peasant (farm) holdings and individual entrepreneurs transferred to the payment of tax pay insurance contributions to compulsory pension insurance in accordance with the legislation of the Russian Federation Pensions. 5. The organizations, peasants (farmers) farms and individual entrepreneurs transferred to the payment of tax are not exempted from the duties of tax agents provided for in this Code. Article 346-2. Taxpayers 1. Taxpayers are recognized by organizations, peasants (farmers) farms and individual entrepreneurs who are agricultural producers. 2. For the purposes of this chapter, agricultural producers are recognized as organizations, peasants (farmers) farms and individual entrepreneurs producing agricultural products on agricultural land (facilities taxation in accordance with article 346-3 of this Code), including the products of its processing, provided that the total proceeds from the sale of goods (works, services) of these organizations, peasants (farmers) (...) (...) (...) It has a product of at least 70 per cent. Not recognized by agricultural producers of an industrial type (poultry factory, greenhouse mills, animal houses, animal complexes and others), as defined by the list approved legislative (representative) bodies of the constituent entities of the Russian Federation, in accordance with the procedure established by the Government of the Russian Federation. Article 346-3. Taxation Objects The taxation object is recognized as owned, owned, and/or used. Article 346-4. The tax base 1. The tax base recognizes the cadastral value of the agricultural land recognized by the tax object, in accordance with article 346-3 of this Code. 2. The methodology for determining the comparable cadastral value of agricultural land is established and approved by the Government of the Russian Federation. Article 346-5. The sales tax period The fiscal period is a quarter. Article 346-6. Tax rate 1. The tax rate is established by legislative (representative) bodies of the constituent entities of the Russian Federation in rubles and pennies with one comparable cadastral value of hectares of agricultural land located in their territories. 2. The tax rate is defined as the ratio of one fourth sum of taxes and fees payable by agricultural producers to budgets at all levels in accordance with the general tax regime for the previous calendar year year, except for taxes and duties, the obligation to pay taxes, which is comparable to the cadastral value of agricultural land. In the case of agricultural land owned, owned and used by agricultural producers, it is located in the territories of several constituent entities of the Russian Federation that have introduced the tax, The determination of the amount of the tax rate as set out in this paragraph shall be allocated to the respective constituent entities of the Russian Federation in proportion to the area of agricultural land located in the territories of the Russian Federation. THE RUSSIAN FEDERATION 3. The size of the tax rate for taxpayers, whose income for tax period is more than 10 times the cadastral value of the cadastral value, which is more than 10 times its cadastral value, 35 per cent increase. 4. Legislative (representative) bodies of the constituent entities of the Russian Federation are entitled to raise (lower) the tax rate determined in accordance with the procedure set out in paragraph 2 of this article by no more than 25 per cent for certain categories. Taxpayers. Article 346-7. Tax calculation procedure Tax amount is calculated by the taxpayer as the product of the 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 tax payment order and date Tax is paid by the taxpayer at the location of the agricultural land within the 20-month period following the tax period. Article 346-9. Calculation of the sales tax amount 1. The tax amounts paid by the organizations are credited to the accounts of the Federal Treasury for subsequent distribution by the following standards: 1) the federal budget-30.0% of the total tax amount; 2) The Federal Compulsory Health Insurance Fund-0.2%; 3) compulsory health insurance funds-3.4%; 4) Social Insurance Fund of the Russian Federation-6.4%; 5) budgets of the constituent entities of the Russian Federation and local budgets-60.0 the percentage of the total sales tax amount. 2. The tax amounts paid by the peasant (farm) holdings and individual entrepreneurs shall be credited to the accounts of the Federal Treasury for subsequent distribution according to the following standards: 1) the federal budget -10.0 per cent of the total tax; 2) budgets of the constituent entities of the Russian Federation and local budgets-80.0 per cent; 3) Federal Compulsory Medical Insurance Fund-0.2 per cent; 4) territorial funds Mandatory health insurance-3.4 per cent; Russian Social Insurance Fund-6.4% of total tax amount. 3. The distribution of tax amounts to be credited to the budgets of the constituent entities of the Russian Federation and local budgets shall be established in accordance with the normative legal acts of the legislative (representative) bodies of the constituent entities of the Russian Federation. Article 346-10. Accounting and reporting. Tax declaration 1. Taxpayers must keep records of their income (expenditure) and tax objects in accordance with the law on taxes and fees. 2. The tax return is submitted by the taxpayer to the tax authority at the location of the agricultural land not later than the 10th of the month following the tax period. (Article 1 is no more effective in paragraph 3 of Article 346-10 of the Tax Code of the Russian Federation-Federal Act of 27 July 2010). N 229-FZ) 4. The payment of the tax does not exempt the organizations, peasants (farmers) and individual entrepreneurs from the duties established by the current legal acts of the Russian Federation, submitted to the tax authorities OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Spconsumed by Federal Law 29.07.2004) N 95-FZ) Article 3. In Article 2, paragraph 3, of the Federal Act of 6 August 2001, No. 110-FZ " On amendments and additions to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3413) the words "is in effect until the entry into force of the head of the Tax Code of the Russian Federation governing special tax treatment for agricultural producers;" to be replaced by " shall be in effect until the transfer of these enterprises Special tax treatment (tax system) for agricultural producers in accordance with Chapter 26-1 of the Tax Code of the Russian Federation; ". Article 4. (Spconsumed by Federal Law 29.07.2004) N 95-FZ) Article 5. The Government of the Russian Federation shall establish within two months from the date of the official publication of this Federal Law the criteria for the designation of agricultural organizations as agricultural organizations of an industrial type and for approval. The methodology of determining the cadastral value of agricultural land. Article 6. This Federal Act shall enter into force on 1 January 2002, but not earlier than one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 29, 2001 N 187-FZ