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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, As Well As On Repealing Individual Legislative Acts Of The Russian Federation On Taxes And

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации, а также о признании утратившими силу отдельных актов законодательства Российской Федерации о налогах и

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Part Two of the Russian Federation Tax Code and some other legislation of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION (In the wording of federal laws of 31.12.2002) n 191-FZ; of 07.07.2003 N 117-FZ; dated 20.08.2004 N 120-FZ; dated 29.11.2004 N 141-FZ; dated 21.07.2005 N 101-FZ; of 22 July 2008 N 155-FZ; of 24.07.2009 N 213-FZ; of 25.06.2012 N 94-FZ Article 1. To amend the second Tax Code of the Russian Federation (the Russian Federation Law Assembly, 2000, N 32, art. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 53, sect. 5023) the following changes and additions: 1. (Spconsumed by Federal Law of 25.06.2012) N 94-F) 2. Section VIII-1 would be supplemented by chapters 26 to 2 and 26 to 3 as follows: " CHAPTER 26-2. THE SIMPLIFIED SYSTEM OF TAXATION Article 346-11. General provisions 1. The simplified taxation system of organizations and individual entrepreneurs is applied in addition to the common taxation system (hereinafter referred to as the general taxation regime) under the laws of the Russian Federation taxes and fees. The transition to a simplified taxation system or a return to the general tax regime shall be undertaken by organizations and individual entrepreneurs voluntarily in accordance with this chapter. 2. The application of the simplified taxation system of the organizations provides for the replacement of the income tax of the organizations, the value added tax, the sales tax, the corporate property tax, and the unified social tax the tax that is calculated on the basis of the economic performance of the organizations during the tax period. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ Other taxes are paid by organizations applying the simplified tax system in accordance with the general tax regime. 3. The application of the simplified taxation system by individual entrepreneurs provides for the replacement of the tax on the income of individuals (in respect of income derived from business activities), the value-added tax (VAT) Value, sales tax, property tax (in respect of property used for business activities) and a single social tax on income derived from business activities, as well as payments and other compensation in favour of individuals, payment of sole Tax deductiable from the tax period. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) Other taxes are paid by individual entrepreneurs applying the simplified tax system in accordance with the general tax regime. 4. For organizations and individual entrepreneurs applying the simplified taxation system, the operating procedures for cash transactions and the reporting of statistical data are maintained. 5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from the duties of tax agents under this Code. Article 346-12. Taxpayers 1. Taxpayers are recognized by organizations and individual entrepreneurs who apply the simplified taxation system and apply it in accordance with the procedure established by this chapter. 2. The organization has the right to adopt a simplified taxation system, if at the end of the first nine months of the year in which the organization applies for the simplified taxation system, income from implementation determined in accordance with Article 249 of this Code does not exceed USD 11 million. Revenue tax (excluding VAT and sales tax). 3. Cannot apply the simplified taxation system: 1) organizations that have branches and/or representative offices; 2) banks; 3) insurers; 4) non-State pension funds; 5) investment funds; 6) professional participants in the securities market; 7) pawnshops; 8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as production and sales for the use of mineral resources, except for the 9) organizations and individual entrepreneurs engaged in gambling; 10) notaries engaged in private practice; 11) organizations and individual entrepreneurs who are In addition to the provisions of article 1 (2) of the Russian Federation's second Tax Code, articles 346 and 12, paragraph 3, of the Russian Federation's Tax Code, the Federal Law dated 07.07.2003 N117-FZ ) 13) organizations and individual entrepreneurs transferred to the taxation system for agricultural producers (single agricultural tax) under chapter 26-1 of this Code; 14) organizations in which the direct participation of other organizations is more than 25 per cent. This restriction does not apply to organizations whose charter capital is entirely composed of the contributions of public organizations of persons with disabilities, if the number of persons with disabilities is not less than 50 per cent and their share in 25%; 15) organizations and individual entrepreneurs whose average number of employees for tax (reporting) period is determined in accordance with the procedure established by the State Committee of the Russian Federation The Federation for Statistics, exceeds 100; 16) Organizations that have the value of the depreciable property of their property in excess of 100 million. -Ruble. Article 346-13. The order and conditions for starting and stopping simplified taxation system 1. The organizations and individual entrepreneurs who wish to switch to the simplified taxation system apply between 1 October and 30 November of the year preceding the year from which taxpayers are transferred to the simplified system taxation, to the tax authority at the place where the application is located (place of residence). At the same time, the organizations in the statement on the transition to the simplified taxation system report on the level of revenues in the first nine months of the current year. 2. Newly established organizations and newly registered individual entrepreneurs wishing to switch to the simplified taxation system are entitled to apply for a simplified taxation system at the same time The application for registration in the tax authorities. In this case, organizations and individual entrepreneurs are entitled to apply the simplified taxation system in the current calendar year from the moment of creation of the organization or from the moment of registration of a natural person as an individual entrepreneor. 3. Taxpayers applying the simplified tax system do not have the right, until the end of the tax period, to switch to a general tax regime, unless otherwise provided for in this article. 4. If the tax (reporting) period results in a tax payer's income exceeds 15 million. The value of the property, which is the property of the taxpayer, will exceed 100 million rubles. Such a taxpayer is considered to have gone to the general regime of taxation since the beginning of the quarter in which the excess was allowed. The amount of taxes payable under the general tax regime shall be calculated and paid in accordance with the procedure provided for in the legislation of the Russian Federation on taxes and charges for newly established organizations, or Once again registered individual entrepreneurs. The taxpayers are exempted from payment of the Russian Federation's legislation on taxes and the collection of monthly advance payments during the quarter in which taxpayers transferred the general regime. taxation. 5. The taxpayer is obliged to inform the tax authority of the transition to a general tax regime within 15 days after the reporting (tax) period in which its income exceeds the limit set by paragraph 4 of this article. 6. Taxpayers applying the simplified taxation system have the right to switch to the general tax regime from the beginning of the calendar year, notifying the tax authority no later than 15 January of the year in which it proposes to switch to the general regime taxation. 7. Taxpayer, who has moved from the simplified taxation system to a common tax regime, has the right to re-enter the simplified taxation system no earlier than two years after losing the right to use the simplified system taxation. Article 346-14. Taxation objects 1. The tax object is recognized as: revenues; revenues reduced by expenses. 2. The tax object is selected by the taxpayer himself. The tax object cannot be changed by the taxpayer throughout the application of the simplified taxation system. Article 346-15. Order Definition Order 1. Organizations, when defining a tax object, take into account the following revenues: Revenue from the sale of goods (works, services), disposal of property and property rights determined in accordance with article 249 of the present Code; unrealized income determined in accordance with Article 250 of this Code. (Art. 1, para. 2, in part of the supplement to the second Tax Code of the Russian Federation by paragraph 2 of Article 346-15 was no more effective-Federal Law dated 21.07.2005 N 101-FZ) Article 346-16. Order Definition Order 1. In determining the tax payer, the taxpayer reduces the income received as follows: (1) acquisition of fixed assets (subject to paragraph 3 of this article); 2) acquisition costs intangible assets; 3) repair costs of fixed assets (including rented); 4) lease (leasing) payments for leased (leased) property; 5) material costs; 6) salary costs; 7) Mandatory Insurance of workers and property, including insurance contributions to compulsory pension insurance, contributions to compulsory social insurance against accidents at work and occupational diseases made in accordance with of the Russian Federation; 8) the value added tax on goods (works and services); 9) interest paid for the use of cash (loans, loans), and and credit facilities and services provided by credit facilities the costs of ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, costs of security of property, maintenance of fire alarm, costs of Acquisition of fire services and other security services; (11) lease payments for leased property; 12) maintenance costs, as well as the cost of compensation for service The riders of private cars and motorcycles are within normal limits; The Government of the Russian Federation; 13) travel expenses, in particular: Travel of the employee to the place of business and back to the place of permanent work; rented accommodation. The cost is also reimbursable for an employee to pay for additional services provided in hotels (except for bars and restaurants, room service costs, usage charges) Recreational and recreation facilities); daily allowance or field allowance within the regulations approved by the Government of the Russian Federation; issuance and issuance of visas, passports, vouchers, invitations and other similar documents; consular, airport taxes, fees for the right of entry, Passage, transit of road and other transport, the use of sea channels, other such facilities and other similar payments and fees; 14) the payment to the public and (or) private notary for notaries of documents. Such expenses shall be incurred within the limits of the rates approved in accordance with the established procedure; (15) audit costs; 16) the cost of the publication of the accounting records, as well as the publication and other disclosure of the other of the Russian Federation with the obligation of the taxpayer to publish (disclosure); 17) the cost of stationery; (18) the cost of postage, telephone, telegraphic and Other such services, communication costs; 19) Costs related to the acquisition of the right to use software for computers and databases under agreements with the right holder (under licence agreements). The costs include the cost of updating computer software and databases; (20) the cost of marketing (purchased) and (or) traded goods (works, services), trademarks and service marks; 21) the costs of preparing and developing new productions, workshops and aggregates. 2. The expenses referred to in paragraph 1 of this article shall be accepted provided that they meet the criteria set out in article 252, paragraph 1, of this Code. The expenses referred to in paragraphs 5, 6, 7, 9 to 21 of paragraph 1 of this article shall be accepted in the manner prescribed for the calculation of the income tax of the organizations by articles 254, 255, 263 and 264 of this Code. 3. The cost of acquisition of property, fixed assets, is adopted as follows: 1) for assets acquired during the application of the simplified taxation system, at the time of the acquisition of these assets; 2) with respect to the principal means acquired by the taxpayer before the introduction of the simplified taxation system, the value of the fixed assets is included in the acquisition of fixed assets in the following order: Main funds with useful life up to 3 years inclusive-in 1 year of application of the simplified taxation system; for fixed assets with useful life of three to 15 years inclusive: during the first year of application of the simplified taxation system-50 Percentage of value, second year 30 per cent of value and third year 20 per cent; for fixed assets with useful life of over 15 years-for 10 years of application of the simplified taxation system equal shares in the value of the fixed assets. However, during the tax period, expenses are charged to the reporting periods with equal shares. The value of fixed assets is equal to the residual value of these assets at the time of the introduction of the simplified taxation system. The timing of the useful use of fixed assets should be guided by the Classification of Fixed assets to be included in the depreciation group approved by the Government of the Russian Federation in accordance with Article 258. of this Code. For those fixed assets not specified in this Classification, their useful lives shall be determined by the taxpayer in accordance with the technical specifications and recommendations of the manufacturer. In the case of the implementation (transfer) of fixed assets acquired after the introduction of the simplified taxation system, three years from the date on which they were acquired (with respect to fixed assets with a useful life of over 15 years) The taxpayer is obliged to calculate the tax base for the entire period of the use of such fixed assets from the moment of their acquisition to the date of implementation (transfer), taking into account the provisions of Chapter 25 of the present. The Code and the payment of an additional amount of tax and penalties. Article 346-17. The procedure for recognizing income and expenditure 1. In this chapter, the date of receipt of income is recognized as the date of receipt of funds in the accounts in banks and (or) to the cash office, receipt of other property (works, services) and (or) property rights (cash method). 2. The costs of taxpayers are recognized after their actual payment. The acquisition costs of property, which are accounted for in accordance with article 346-16, paragraph 3, of the present Code, are reflected on the last day of the reporting (tax) period. Article 346-18. The tax base 1. In the event that the tax object is the income of the organization or individual entrepreneor, the tax base recognizes the monetary value of the income of the organization or individual entrepreneor. 2. In the event that the tax object is the income of the organization or individual entrepreneor, reduced by the amount of the expenses, the tax base recognizes the monetary value of income reduced by the amount of expenses. 3. Revenue and expenses expressed in foreign currency are taken into account in aggregate with income expressed in roubles. At the same time, the income and expenses expressed in foreign currency shall be converted into rubles at the official exchange rate of the Central Bank of the Russian Federation, established on the date of receipt of the income and/or the date of the expenditure. 4. Income received in kind is recorded at market prices. 5. When determining the tax base, revenues and expenses are determined by the cumulative total since the beginning of the tax period. 6. Taxpayer, which uses income reduced as a tax object, pays the minimum tax in accordance with the procedure set out in this paragraph. The amount of the minimum tax is calculated at 1 per cent of the tax base, which is income determined in accordance with article 346-15 of this Code. The minimum tax is paid if the total amount calculated is less than the calculated minimum tax amount. The Taxpayer has the right to include the amount of the difference between the amount of the minimum tax paid and the amount of the tax calculated on the basis of the calculation of the tax base, including the increase of the tax base, in the following tax periods. Amount of loss that may be transferred to the future in accordance with the provisions of paragraph 7 of this article. 7. Taxpayer, who uses income reduced as a tax object, has the right to reduce the tax base by the amount of the loss resulting from previous tax periods in which the taxpayer has applied A simplified taxation system and used income reduced by expenditure as a tax object. The loss is the excess of expenditure determined in accordance with article 346 to 16 of this Code over the income determined in accordance with article 346 to 15 of this Code. The loss in this paragraph cannot reduce the tax base by more than 30%. At the same time, the remaining part of the loss can be transferred to the following tax periods, but not more than 10 tax periods. Taxpayer is obliged to keep documents confirming the amount of damages incurred and the amount by which the tax base has been reduced for each tax period, throughout the period of use of the right to reduce the tax base Amount of loss. The loss to the taxpayer in the application of the general tax regime is not accepted in the introduction of the simplified taxation system. The loss to the taxpayer in the application of the simplified tax system is not accepted in the transition to the general taxation regime. Article 346-19. The fiscal period. Reporting period 1. The fiscal period is a calendar year. 2. The first quarter, half and nine months of the calendar year are recognized. Article 346-20. Tax rates 1. In the case of income tax, the tax rate is set at 6 per cent. 2. In the case of income reduced by expenditure, the tax rate is set at 15 per cent. Article 346-21. Tax calculation and payment order 1. Tax is calculated as the corresponding tax rate the percentage of the tax base. 2. The tax period tax amount is determined by the taxpayer on its own. 3. Taxpayers who have earned income tax are calculated on the basis of each accounting period, calculated on the basis of the tax rate and the actual revenue calculated on the accrual basis of income, as a result of each reporting period from the beginning of the tax period until the end of the first quarter, the first quarter, and nine months, after taking into account the previously paid quarterly advance payments on the tax. (Paragraph 2 is no more effective in paragraph 2 of Article 346-21-Federal Law of 25.06.2012. N 94-F) 4. Taxpayers who have chosen as tax objects, reduced by expenditure, are calculated on the basis of the quarterly advance of the tax, based on the tax rate and the actual amount received Revenue reduced by the incremental cost from the start of the tax period to the end of the first quarter, the first quarter of the year, nine months after the first quarter of the quarterly advance payment of the tax was paid. 5. The paid advance on sales tax is deducted from the tax period tax. 6. The payment of the tax and quarterly advance payments on the tax is made at the place of the organization (the place of residence of the individual entrepreneor). 7. The tax payable at the end of the tax period shall be paid not later than the time period established for the filing of tax returns for the relevant tax period in accordance with article 346-23, paragraph 1, of this Code. Quarterly advance tax payments shall be paid not later than the 25th day of the first month following the reporting period. (Paragraph 2 was lost in part of article 346-22-Federal Law of 25.06.2012). N 94-FZ) Article 346-23. Tax declaration 1. Taxpayers-organizations at the end of the tax (reporting) period submit tax returns to the tax authorities at their location. The tax returns on sales tax period are submitted by corporate tax payers no later than 31 March of the year following the tax period. (Article 1, paragraph 2, in the part of the supplement to third paragraph 1 of article 346-23 has become invalid-Federal Law 22.07.2008 N 155-FZ 2. Taxpayers-individual entrepreneurs at the end of the tax period submit tax returns to the tax authorities at the place of their residence not later than 30 April of the year following the tax period. (Article 1, paragraph 2, in addition to the second paragraph 2 of article 346-23 was no more effective-Federal Law 22.07.2008 N 155-FZ 3. The form of tax returns and their filling are approved by the Ministry of the Russian Federation for Taxes and Fees. Article 346-24. Tax accounting 1. Taxpayers are required to keep tax records of their performance needed to calculate the tax base and tax amount on the basis of income and expenditure books. 2. The Russian Federation Ministry of Taxes and levies approve the form of the book on income and expenditure recognition and the manner in which business operations are reflected by organizations and individual entrepreneurs applying the simplified taxation system. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 346-25. { \cs6\f1\cf6\lang1024 } Considerations { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } { \b 1. Organizations that had previously applied the accrual basis of assessment under the simplified taxation system follow the following rules: 1) on the date of the simplified taxation system in the United States The tax base includes amounts received during the period of application of the general tax regime for contracts, the performance of which the taxpayer undertakes after the introduction of the simplified taxation system; Article 1, paragraph 2, part of the supplement to the Second Tax The Russian Federal Law of 21.07.2005 has become the law of the Russian Federation. N 101-FZ ) 3) is not included in the tax base received after the introduction of the simplified taxation system, if the accrual accounting rules include the amounts in question the calculation of the tax base on the income tax of the organizations in the application of the general tax regime; 4) the expenses incurred by the taxpayer after the introduction of the simplified taxation system are recognized as being deduced from of the tax base, on the date of their implementation, if payment of such expenses was made Implemented during the period of application of the general tax regime, or on the date of payment, if the payment was made after the transfer of the organization to the simplified taxation system; 5) is not deducted from the tax base funds paid subsequent to the introduction of a simplified tax system to pay the taxpayer's expense, if prior to the introduction of the simplified taxation system, such expenses were taken into account in the calculation of the income tax base of the organizations in accordance with chapter 25 of the present Code. 2. Organizations that have applied the simplified taxation system, when applying the accrual basis of the accrual method, perform the following rules: 1) are not included in the tax base received after to the general taxation regime, if, according to the rules of tax accounting, these amounts were included in the tax base when applying the simplified taxation system; (2) expenses incurred by the taxpayer in the period after the transition to a common tax regime, shall be recognized The amount of the claim is the same as that of the United States. 3. The transfer to the general taxation regime of the tax account on the date of the transition reflects the net residual value of the fixed assets determined on the basis of their historical cost, less the amount of depreciation calculated during the period of application A simplified tax system in accordance with the procedure provided for in Chapter 25 of this Code. However, the cost of acquisition of fixed assets derived from the calculation of the tax base for the period under this chapter, if they exceed the depreciation amount calculated in accordance with Chapter 25 of the The Code does not reduce the residual value of the fixed assets at the date of the taxpayer's transfer to the general tax regime, and the difference is recognized as income in the transition to a general tax regime. CHAPTER 26-3. HALF ' S SYSTEM WIDE TAIL A SINGLE INVOCATION FOR INDIVIDUAL ACTIVITIES Article 346-26. General provisions 1. The tax system in the form of a single tax on the income of individual activities is established by this Code and enacted by the laws of the constituent entities of the Russian Federation. 2. The tax system, in the form of a single tax on the disposable income for certain activities (hereinafter referred to as the single tax), may be applied by decision of the constituent entity of the Russian Federation in respect of the following types of business. activities: 1) provision of domestic services, including: repair of shoes and articles from fur; repair of metal products; repair of clothes; repair of watches and jewellery; repair and repair maintenance of home appliances, computers and office equipment; services Laundry, dry cleaning and photo-studio; shoe cleaning services; other household services; 2) providing veterinary services; 3) repair services; (c) Maintenance and washing of motor vehicles; 4) retail trade through stores not exceeding 70 square metres, tents, trays and other trading facilities, including not (c) Available fixed trade area; 5) service provision (a) Catering operations for a total of 70 square metres; (6) providing road transport services for passengers and cargo carried out by organizations and individual entrepreneurs, using up to 20 vehicles. 3. The laws of the constituent entities of the Russian Federation are defined by: (Article 1, para. 2, in part of the supplement of the second Tax Code of the Russian Federation), article 346 (3), paragraph 3, is no more effective-Federal Law dated 21.07.2005 N 101-FZ ) (2) the business activities for which a single tax is introduced, within the limits of the list set out in paragraph 2 of this article; (3) the K coefficient value specified in article 346-27 2 of this Code. 4. The payment by the organizations of the single tax provides for the replacement of the income tax of the organizations (in respect of profits derived from business activities taxable by single tax), value added tax (VAT) and sales tax (in the case of for transactions that are subject to a value added tax and a sales tax, respectively, of the sales carried out in the framework of a business activity subject to a single tax), a tax on the property of the enterprises (in respect of property used for the conduct of business, taxable single tax) and a single social tax. The individual tax paid by sole proprio entrepreneurs provides for the replacement of tax on the income of individuals (in respect of income from taxable activities), value added tax and tax sales (in respect of transactions that are subject to the value added tax and sales tax, respectively, of the sales carried out in the framework of the business activities subject to a single tax), the property tax (in in respect of property used for the the business activity referred to in paragraph 2 of this article) and a single social tax on the proceeds and amounts paid to their employees in connection with the conduct of the activities subject to a single tax. The organizations and individual entrepreneurs who are taxpayers of the single tax pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation. 5. Taxpayers are obliged to comply with the procedure for the maintenance of cash and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation. 6. In the implementation of several business activities subject to a single tax in accordance with this chapter, the accounting of the indicators necessary for the calculation of the tax shall be maintained separately for each activity. 7. Taxpayers in addition to a business activity subject to a single tax, other business activities, are required to maintain separate records of property, liabilities and economic transactions the business activities subject to the taxation of a single tax and the business activity for which taxpayers pay taxes in accordance with the general tax regime. Article 346-27. The basic concepts used in this chapter For the purposes of this chapter, the following concepts are used: { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } : { \cs6\f1\cf6\lang1024 } a set of factors that directly affect the receipt of a specified income, and is used to calculate the single tax rate; base rate of return is a conditional monthly return on the basis of a given rate of return other unit of physical measure type of entrepreneurial activity in different comparable conditions, which is used to calculate the value of the disposable income; correcting factors of the underlying return-factors showing the degree of influence of that or inogue a factor in the result of a business activity based on a certificate of payment of a single tax, namely: K is the correction factor of the underlying yield, 1 of entrepreneurial activities in the various municipal The importance of the cadastral value of land at the location of the taxpayer's cadastral value is defined as the ratio of the cadastral value of land to the location where the land is carried out by the taxpayer The maximum cadastral value of land established by the State Land Cadastre for this activity. The procedure for bringing the cadastral value of land to taxpayers is established by the Government of the Russian Federation; C is the correction factor of the base yield, 2, taking into account the population Business characteristics, including assortment of goods (works, services), seasonality, time of work, income and other features; K is the deflator corresponding to the change index 3 Consumer prices of goods (work, services) in the Russian Federation. Deflators are published in the order established by the Government of the Russian Federation; retail-trade in goods and provision of services to buyers for cash. This type of business does not include the sale of food and beverages, including alcoholic beverages, as in the packaging and packaging of the manufacturer, in bars, restaurants, cafes and other catering outlets; fixed trading network-a trade network located in specially equipped buildings dedicated to trade of buildings (their parts) and buildings. The stationary trading network consists of building systems that are firmly anchored in the land and connected to engineering communications. This category of trade includes shops, pavilions and kiosks; an unfixed trading network-a trading network operating on the principles of slurry and slurry trade, as well as other objects of trade organization, not relable in accordance with the requirements of the previous paragraph of this Article to the fixed trade network; floor area of the trading floor (visitors ' lounge) is the area of all premises and open areas used by the taxpayer for trade or catering services, based on inventory and law fixing documents; open site-a specially equipped site located on a land plot for the organization of trade or catering; A specially equipped fixed building (part of it), intended for the sale of goods and services to customers and provided by commercial, supply, administrative and household premises, as well as premises for reception, storage of goods and preparing them for sale; pavilion-building with trade for the storage of a stock, designed for one or more jobs; kiosk, a building that does not have a trading floor and storage facilities, is designed for one job shop and area which stores inventory; tent is an easily built assembly structure with a counter without a trading room (visitors ' hall) and storage facilities intended for one or more The seller's job places, which is located on a single day of trade; A trading place-a place used to sell-sell; domestic services-paid services to individuals classified according to the Russian Classification of Services to the population. Article 346-28. Taxpayers 1. Taxpayers are organizations and individual entrepreneurs operating in the territory of the constituent entity of the Russian Federation, which introduces a single tax, business activities as provided for in article 346-26, paragraph 2 of this Code. 2. Taxpayers who do not account for the tax authorities of the Russian Federation in which they carry out the business activities established by article 346-26, paragraph 2, of this Code are required to take into account the tax authorities. of the Permanent Mission of the Russian Federation to the United Nations. Article 346-29. Taxation object and tax base 1. A tax object for the application of a single tax is recognized as a taxpayer's income. 2. The tax base for the calculation of the amount of the single tax is recognized as the amount of the imputed income calculated as the product of the base rate of return for a certain type of business activity and the magnitude of the physical index of this activity. 3. In order to calculate the amount of the single tax depending on the type of business activity, the following physical indicators of a certain type of business activity are used, and the base rate of return per month is: ------------------------------------------------------------------- Types of Entrepreneurality Physical Metrics, Basic Activity ¦ ¦¦ Activity per month ¦ ¦ ------------------------------------------------------------------- Provision of household services Number of employees, 5,000 including individual entrepreneinarian veterinary services Number of employees, 5,000 including individual entrepreneu providing repair services, Number of employees, 8,000 maintenance and including individual car wash of the entrepreneu Retail trade, area of trading hall 1 200 carried out through the sites (in square meters) of the stationary trading network, trading floor retail outlets, Trademark 6 000 Through fixed trading networks, without trading rooms, and retail trade through the public catering facilities at the Catering area of 700 visitors (in square metres) Cars provide motor vehicles, 4,000 services for traveller's and passenger traffic of bearable trade, Number of employees, 3,000 individual including individual entrepreneurs (for entrepreneurs excluding trade in excisable goods, medicines, precious stones, weapons and ammunition, fur products and technically complex household goods) 4. The base yield is adjusted (multiplied) by the K, K, and K coefficis. 1 2 3 href=" ?docbody= &prevDoc= 102077374&backlink=1 & &nd=102099053 "target="contents" title= " "> dated 21.07.2005 N 101-FZ) 6. In determining the base rate of return, the constituent entities of the Russian Federation may adjust (multiplied) the reference rate of return referred to in paragraph 3 of this article to the correction coefficient K. 2 7. The values of the correction coefficient K shall be determined by the 2 constituent entities of the Russian Federation for the calendar year and may be set from 0.1 to 1. (Art. 1, para. 2, in part of the supplement of the second Tax Code of the Russian Federation, paragraph 8 of article 346-29 became invalid-Federal Law dated 21.07.2005 N 101-FZ 9. If, during the tax period, the taxpayer has changed the value of the physical measure, the taxpayer, in calculating the amount of the single tax, takes into account the change since the beginning of the month in which the change occurred the values of the physical indicator. 10. The amount of the monthly income in the quarter, during which the corresponding State registration of the taxpayer is carried out, is calculated on the basis of full months starting from the month following the month of the specified state registration. Article 346-30. The sales tax period The tax period by single tax recognizes a quarter. Article 346-31. The tax rate The single tax rate is set to 15% of the disposable income. Article 346-32. { \b } { \b } { \b } The payment of a single tax is made by the taxpayer at the end of the tax period no later than the 25th of the first month of the next tax period. 2. The amount of the single tax calculated for the tax period is reduced by taxpayers by the amount of insurance premiums on compulsory pension insurance, which is carried out in accordance with the legislation of the Russian Federation paid during the same period. paid by the tax payers to their employees who are employed in the areas of activity of the taxpayer who pay a single tax, as well as the amount of insurance premiums in the form of fixed payments paid individual entrepreneurs for their insurance. However, the amount of the single tax cannot be reduced by more than 50 per cent. The Ministry of the Russian Federation approves the form of a tax declaration and the procedure for filing it. (Paragraph 2 is no more effective in Article 346-33-Federal Law of 25.06.2012. N 94-FZ) Article 2.(Unused-Federal Law of 20.08.2004) N 120-FZ) Article 3. Admit invalid since 1 January 2003: article 20, paragraph 1 (e), of the Russian Federation Act of 27 December 1991 N 2118-I On the fundamentals of the tax system in the Russian Federation (Vedomra) of the People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, Art. 527); Federal Act No. 222-FZ of 29 December 1995 on the simplified taxation, accounting and reporting system for the principal OF THE PRESIDENT OF THE RUSSIAN FEDERATION 15); Federal Law of 31 July 1998 N 148-FZ "On a single tax on a given income for certain activities" (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3826); Federal Law of 31 July 1998 No. 149-FZ "On Amendments to the Law of the Russian Federation" On the fundamentals of the tax system in OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3827); Federal Law of 31 March 1999 N 63-FZ "On Amendments and Additions to the Federal Law" On Single Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1661); Federal Law of 13 July 2001 N 99-FZ "On Amendments and Additions to the Federal Law" On Single Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2954); Articles 2 and 6 of the Federal Law of 31 December 2001 N 198-FZ "On introducing amendments and additions to the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4). Article 4. Enact the Federal Law of 31 July 1998 N 148-FZ "On the unified tax on the amount of income for certain activities" (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3826; 1999, No. 14, sect. 1661; 2002, N 1, article (4) The following changes: sub-paragraph 10 of part three of article 1 should be deleted; Article 7, amend to read: Article 7. The calculation of the single tax amounts 1. The sum of the single tax is credited to the accounts of the federal treasury authorities for subsequent distribution to the budgets of different levels and budgets of state off-budget funds according to the following standards: 1) to the federal budget-20 % 2) in the budgets of the constituent entities of the Russian Federation and local budgets-70%; 3) into the budget of the Federal Compulsory Health Insurance Fund-0.5%; 4) into the budgets of territorial funds mandatory health insurance-4.5 per cent; 5) in the budget 5 per cent of the Social Insurance Fund of the Russian Federation. 2. The distribution of the amount of the single 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 normative legal acts of the legislative (representative) bodies of the state authority. OF THE PRESIDENT OF THE RUSSIAN FEDERATION To establish that the sum of the unified social tax paid in 2002 to the federal budget, the budget of the Social Insurance Fund of the Russian Federation, the budget of the Federal Compulsory Medical Insurance Fund and the budgets of territorial funds The health insurance of taxpayers transferred to the payment of a single tax on income for certain activities is to be credited against the amounts to be paid to the federal budget and the corresponding social extra-budgetary funds. Funds under Article 7 of the Federal Act on Single Tax income for certain activities. The amount of the single tax calculated for the corresponding tax (reporting) period in 2002 is reduced by the taxpayers to the amount of insurance contributions to the compulsory pension insurance, paid in 2002 by taxpayers in accordance with Russian legislation. However, the amount of the single tax cannot be reduced by more than 35 per cent. Article 6.(Unused-Federal Law of 07.07.2003 N 117-FZ) Article 7. Part 3 of article 16 of the Federal Law of 29 May 2002, entitled "On introducing amendments and additions to the Second Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026), be deleted. Article 7-1. Set here that the correction factor 1 base yield of K, stipulated by Articles 346-27 and 346-29 of the Tax Code of the Russian Federation in 2003-2005 does not apply when determining the base return value. (In the wording of the federal laws of 07.07.2003, N 117-FZ; of 29.11.2004 N 141-FZ)Make that the deflator corresponding to the consumer price change index (work, services) is equal to one in 2003. (The article is supplemented by the Federal Law of 31.12.2002). N 191-FZ Article 8. This Federal Law shall enter into force one month after its official publication, with the exception of article 2, which shall enter into force on 1 January 2003. Special tax regimes, as provided for in article 1 of this Federal Law, shall be introduced as of 1 January 2003. The rules of articles 4 and 5 of this Federal Act apply to relations that have arisen since 1 January 2002. President of the Russian Federation Vladimir Putin Moscow, Kremlin 24 July 2002 N 104-FZ