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 amendments and additions to 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 fees adopted by the State Duma July 1, 2002 year approved by the Federation Council July 10, 2002 onwards (as amended by the federal laws on 31.12.2002 N 191-FZ;
from 07.07.2003 N 117-FZ; of 20 August 2004 N 120-FZ;
from 29.11.2004 N 141-FZ; on 21.07.2005 N 101-FZ;
from 22.07.2008 N 155-F3; from 24.07.2009 N 213-FZ;
from 25 N 94-FZ), Article 1. Amend the second part 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; N 53, art. 5023) the following amendments and supplements: 1. (repealed-Federal Act of 25 N 94-FZ) 2. Section VIII-1 Supplement 26 heads-2 and 26-3 to read as follows: "chapter 26-2. The SIMPLIFIED SYSTEM of the TAXATION Article 346-11. General provisions 1. The simplified system of the taxation organizations and individual entrepreneurs is used along with the common system of taxation (hereinafter in this chapter-general taxation regime) provided for by the legislation of the Russian Federation on taxes and fees.
The transition to the simplified system of taxation, or return to the general regime of taxation is carried out by organizations and individual entrepreneurs voluntarily in the manner provided for in this chapter.
2. the application of the simplified system of taxation organizations provides for the replacement of the tax-for-profit organizations, value-added tax, sales tax, property tax and single social tax payment of single tax calculated according to the results of the economic activities of organizations for the tax period. (Repealed-the Federal law from 24.07.2009 N 213-FZ), other taxes are paid by organizations applying the simplified system of taxation, in accordance with the general taxation regime.
3. the application of the simplified system of taxation individual entrepreneurs provides for the replacement of the income tax payment for individuals (in respect of income derived from entrepreneurial activities), value-added tax, sales tax, property tax (in respect of property used for business purposes) and the single social tax on income derived from business activities, as well as payments and other remuneration earned by them in favor of individuals single tax payment, calculated based on the results of economic activity for the tax period. (Repealed-the Federal law from 24.07.2009 N 213-FZ) other taxes paid by individual entrepreneurs, applying the simplified system of taxation, in accordance with the general taxation regime.
4. For the organizations and individual entrepreneurs, applying the simplified system of taxation, is stored, the existing order of cash transactions and the procedure for submission of statistical reports.
5. the organizations and individual entrepreneurs, applying the simplified system of taxation, not exempt from duty tax agents, stipulated by the present code.
Article 346-12. Taxpayers 1. Taxpayers are recognized organizations and individual entrepreneurs who have switched to the simplified taxation system and applying it in the manner prescribed by this chapter.
2. the Organization shall have the right to go to the simplified system of taxation, if for the first nine months of the year in which the organization applied for the transition to the simplified system of taxation, income from sales, as determined in accordance with article 249 of the present Code, did not exceed 11 million. rubles (excluding value-added tax and sales tax).
3. May not apply the simplified taxation system: 1) organizations with branches and (or) representation;
2) banks;
3) insurers;
4) non-State pension funds;
5) investment funds;
6) professional securities market participants;
7) pawn shops;
8) organizations and individual entrepreneurs engaged in the production of excise goods, as well as production and realization of mineral resources, except for common minerals;
9) organizations and individual entrepreneurs engaged in gambling;
10) notaries, engaged in private practice;
11) organizations and individual entrepreneurs who are members of the production-sharing agreements;
(Paragraph 2 of article 1 in part of the Add-ons, part two of the tax code of the Russian Federation in subparagraph 12 of paragraph 3 of article 346-12 lost force as federal law 07.07.2003 N 117-FZ) 13) organizations and individual entrepreneurs, translated into the taxation system for agricultural producers (a single agricultural tax) in accordance with chapter 26-1 of this code;

14) Organization, in which the proportion of the direct participation of other organizations representing more than 25 per cent. This restriction does not apply to organizations which share capital is composed entirely of deposits of public organizations of invalids, if the average number of disabled persons among their employees is not less than 50 per cent, and their share in the Fund of pay is not less than 25 per cent;
15) organizations and individual entrepreneurs, the average number of employees for tax (accounting) period, measured in the manner to be determined by the State Committee of the Russian Federation on statistics, exceeds 100 people;
16) organization whose value depreciable property located in their property, exceeds 100 million. rubles.
Article 346-13. The procedure and conditions for beginning and ending the use of the simplified system of taxation 1. Organizations and individual entrepreneurs are willing to go to the simplified system of taxation, is served in the period from 1 October to 30 November of the year preceding the year in which taxpayers move to the simplified system of taxation, the tax authority at the place of their stay (place of residence) statement. When this organization in a statement about the transition to the simplified taxation system have reported income for the first nine months of the current year.
2. The newly established organization and newly registered individual entrepreneurs willing to jump on the simplified system of taxation, the right to apply for the transition to the simplified system of taxation simultaneously with applying for registration with the tax authorities. In this case, organizations and individual entrepreneurs shall be entitled to apply the simplified system of taxation in the current calendar year since the establishment of the organization or from the date of registration of the physical person as a sole proprietorship.
3. taxpayers, applying the simplified system of taxation, is not entitled to until the end of the tax period go to the general taxation regime, unless otherwise provided for in this article.
4. If by the results of the tax (accounting) period, the income of the taxpayer exceeds 15 million. rubles, or the cost of depreciable property owned by the taxpayer, exceeds 100 million. roubles, such taxpayer shall be deemed to have devolved on the general taxation regime to begin the quarter in which it has been exceeded.
When the amount of tax payable when using common taxation regime shall be calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. Referred to in this paragraph, taxpayers are exempt from payment of stipulated by legislation of the Russian Federation on taxes and dues monthly advance payments during the quarter, in which taxpayers have shifted to the general taxation regime.
5. the taxpayer is obliged to inform the tax body about the transition to the general taxation regime within 15 days after the reporting (tax) period in which his income exceeded the restrictions imposed by paragraph 4 of this article.
6. The taxpayer applies the simplified taxation system, has the right to go to the general taxation regime at the beginning of the calendar year, notifying the tax authority no later than 15 January of the year in which it proposes to move on to the general taxation regime.
7. the taxpayer, who with the simplified system of taxation to the general taxation regime, may once again go to the simplified taxation system no earlier than two years after he lost the right to use the simplified system of taxation.
Article 346-14. Objects of taxation 1. The object of taxation: income;
income, reduced by the amount of the costs.
2. Select the object of taxation is carried out by the taxpayer. Object of taxation cannot be changed by the taxpayer throughout the period of application of the simplified system of taxation.
Article 346-15. Procedure for determining the income of 1. The organization when determining the object of taxation shall take into account the following income: income from realization of goods (works, services), implementation of property and property rights, defined in accordance with article 249 of the present code;
extraordinary income defined in accordance with article 250 of the criminal code.
(Paragraph 2 of article 1 in part of the Add-ons, part two of the tax code of the Russian Federation, article 346, paragraph 2-15, federal law expired from 21.07.2005 N 101-FZ), Article 346-16. Costing 1. When determining the object of taxation taxpayer reduces revenues for the following costs: 1) expenditures for acquisition of fixed assets (subject to the provisions of paragraph 3 of this article);
2) acquisition costs of intangible assets;
3) repair expenses of fixed assets (including leased);
4) rent (lease) payments for lease (leasing) property;

5) material costs;
6) labor costs;
7) costs of compulsory insurance of workers and equipment, including premiums for compulsory pension insurance, contributions to compulsory social insurance against industrial accidents and occupational diseases, produced in accordance with the legislation of the Russian Federation;
8) the amount of value added tax on purchased goods (works and services);
9) interest payable for the use of money (credits, loans), as well as costs related to services provided by credit institutions;
10) costs of fire safety of the taxpayer in accordance with the legislation of the Russian Federation, the cost of services for the protection of property, maintenance of fire alarm systems, the cost of acquiring the services of fire protection and other services of security activity;
11) lease payments for leased property;
12) expenses on the maintenance of official vehicles, as well as the cost of compensation for the use of travel for personal cars and motorcycles within the rules established by the Government of the Russian Federation;
13) expenditure on missions, in particular to: travel to the place of employee travel and back to your regular job;
hiring a residential premises. Under this object of expenditure reimbursed employee expenses to pay for extra services rendered in hotels (except for service charges in bars and restaurants, room costs, costs for the use of recreational and health facilities);
DSA or field allowances within the norms approved by the Government of the Russian Federation;
processing and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage of transit road and other transport, for the use of marine channels, other similar facilities and other similar fees and charges;
14) charge State and (or) private notary for Notarizing documents. While such costs are accepted within the tariffs, as approved in the prescribed manner;
15) expenses for audit services;
16) the costs of publication of financial statements, as well as to the publication or other disclosure of other information, if the legislation of the Russian Federation on the taxpayer has the responsibility to carry out their publication (disclosure);
17) expenses for Office supplies;
18) cost of postal, telephone, Telegraph and other similar services, charges for telecommunications services;
19) costs related to the acquisition of rights to use computer programs and databases under contract with the copyright holder (license agreement). These costs include the costs of updating computer programs and databases;
20) advertising costs produced (acquired) and (or) sold goods (works, services), trademark and service mark;
21) expenditure for the preparation and development of new industries, departments and units.
2. the costs referred to in paragraph 1 of this article shall be accepted if they meet the criteria laid down in paragraph 1 of article 252 of the criminal code.
The costs referred to in subparagraphs 5, 6, 7, 9-21 paragraph 1 of this article, shall be adopted in relation to the order laid down for calculating the profit organizations articles 254, 255, 263 and 264 of this code.
3. Cost of acquisition of fixed assets are taken in the following order: 1) with respect to the fixed assets acquired during the period of application of the simplified system of taxation, at the moment of entering these fixed assets in operation;
2) in respect of fixed assets, acquired by the taxpayer before the transition to the simplified system of taxation, cost of fixed assets is included in the cost of acquisition of property, plant and equipment in the following order: for fixed assets, with the period of useful life of up to three years-within one year of application of the simplified system of taxation;
in respect of the fixed assets with useful life term of three to 15 years inclusive: within the first year of application of the simplified system of taxation-50 per cent of the cost, the second year-30 per cent and 20 per cent-the third year of the cost;
in respect of fixed assets with a term of more than 15 years of useful life within 10 years of application of the simplified system of taxation in equal portions from fixed asset value.
During the tax period costs are accepted by the reporting periods in equal portions.
The value of the fixed assets shall be taken as the residual value of the property at the time of the transition to the simplified system of taxation.

When determining the useful lives of fixed assets should be guided by the Classification of fixed assets that are included in depreciation groups approved by the Government of the Russian Federation, in accordance with article 258 of the criminal code. For those types of fixed assets, which are not included in this classification, useful lives are set by the taxpayer in accordance with the specifications and recommendations of organizations-manufacturers.
In case of realization (transfer) of fixed assets acquired after the transition to the simplified system of taxation, before the expiration of three years from the date of purchase (for fixed assets, with the period of useful life of more than 15 years before the expiration of 10 years from the date of their acquisition) taxpayer shall be obliged to recalculate tax base for the whole period of enjoyment of such fundamental tools since their acquisition to date (transfer) subject to the provisions of chapter 25 of this code and to pay an additional amount of tax and penalties.
Article 346-17. Procedure for the recognition of income and expenses 1. In this chapter, the date of receipt of income recognized day on bank accounts and (or) the cashier and receive other property (works, services) and (or) property rights (cash method).
2. Costs taxpayers are recognized costs after their actual payment.
The cost of acquiring fixed assets recorded in the manner provided for in paragraph 3 of article 346-16 of the present code are reflected on the last day of the reporting (tax) period.
Article 346-18. Tax base 1. If the object of taxation is the income of the organization or individual entrepreneur, tax base recognized monetary income of the organization or individual entrepreneur.
2. If the object of taxation is the income of the organization or the individual businessman, reduced by the amount of the expenses, the tax base is recognized monetary income, reduced by the amount of the costs.
3. Income and expenses denominated in foreign currencies are recorded in conjunction with income, expressed in LCY. While revenue and expenses denominated in foreign currencies are translated into rubles at the official rate of the Central Bank of the Russian Federation, established respectively by the date of receipt of income and (or) the date of the implementation costs.
4. Income received in kind are recorded at market prices.
5. in determining the tax base income and expenses are determined by the cumulative total since the beginning of the tax period.
6. the taxpayer that applies as the object of taxation revenues, reduced by the amount of the expenses to pay minimum tax in the manner provided for in this paragraph.
The minimum tax is calculated at a rate of 1 per cent of the tax base, which is income, determined in accordance with article 346-15 of this code.
The minimum tax is payable if the amount calculated pursuant to the General procedure of tax is less than the sum of the calculated minimum tax.
The taxpayer is entitled to the following tax periods include the amount of the difference between the sum paid minimum tax and the tax amount calculated in the total order cost when calculating the tax base, including to increase the amount of losses that can be carried into the future in accordance with the provisions of paragraph 7 of this article.
7. The taxpayer uses as the object of taxation revenues, reduced by the amount of the expenses, shall be entitled to reduce the tax base on the amount of loss obtained by results of previous fiscal periods, in which the taxpayer has applied the simplified taxation system and used as the object of taxation revenues, reduced by the amount of the costs. The loss refers to the excess of expenditures, as defined in accordance with article 346-16 of the present Code, over income, determined in accordance with article 346-15 of this code.
Specified in this paragraph is not loss may reduce the tax base by more than 30 percent. While the remainder of the loss can be carried forward to the following tax periods, but not more than 10 tax periods.
The taxpayer is obliged to keep the documents confirming the amount of incurred losses and the amount was reduced tax base for each taxable period, during the whole period of the law on the reduction of the tax base for the amount of the loss.
Loss, gained by the taxpayer, in applying the general taxation regime, will not be accepted during the transition to the simplified system of taxation.
Loss, gained by the taxpayer when applying the simplified system of taxation is not taken when switching to the general taxation regime.
Article 346-19. Tax period. Reporting period 1. Tax period recognized by calendar year.
2. Reporting periods are recognized as the first quarter, half-year and nine months of the calendar year.
Article 346-20. Tax rates 1. If the object of taxation are income tax rate is set at the rate of 6 per cent.

2. If the object of taxation is income, reduced by the amount of the expenses, the tax rate is set at 15 per cent.
Article 346-21. Order of calculation and payment of tax 1. Tax is calculated as the corresponding tax rate the percentage of the tax base.
2. the amount of tax on the outcome of the tax period shall be determined by the taxpayer alone.
3. taxpayers who chose as the object of taxation revenues, following each reporting period, calculate the sum of the quarterly advance payment of income tax, on the basis of tax rates and actually derived income calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, respectively, six months, nine months, taking into account previous payments of quarterly advance payments of tax.
(Para. 2 ineffective part of paragraph 3 of the second paragraph of article 346-21-Federal Act of 25 N 94-FZ)
4. taxpayers who chose as the object of taxation revenues, reduced by the amount of the costs, by the end of each reporting period, calculate the sum of the quarterly advance payment of income tax, on the basis of the tax rates and the income actually received, reduced by the amount of the expenses calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, respectively, six months, nine months, taking into account previous payments of quarterly advance payments of tax.
5. Paid income tax advance payments count towards the payment of the tax according to the results of the tax period.
6. Payment of tax and quarterly advance payments of tax is made at the location of the Organisation (the place of residence of the individual entrepreneur).
7. income tax payable on the expiration of the tax period shall be paid no later than the deadline for filing tax returns for the relevant fiscal period paragraph 1 of article 346-23 of this code.
Quarterly advance payments of income tax shall be paid not later than 25-th day of the first month following the previous reporting period.
(Para. 2 ineffective part of article 346-22-the Federal law dated 25 N 94-FZ), Article 346-23. Tax Declaration 1. Taxpayers-Organization for the end of the tax (reporting) represent a tax declaration to the tax authorities at the place of its location.
Tax declaration following the results of the tax period shall be submitted by the taxpayers-organizations no later than 31 March of the year following the previous tax period.
(Paragraph 2 of article 1 in part supplements the third subparagraph of paragraph 1 of article 346-23 lost effect-the Federal law dated 22.07.2008 N 155-FZ)
2. taxpayers-individual entrepreneurs represent the end of the tax period tax declaration to the tax authorities at the place of residence no later than 30 April of the year following the previous tax period.
(Paragraph 2 of article 1 in part supplements second paragraph of paragraph 2 of article 346-23 lost effect-the Federal law dated 22.07.2008 N 155-FZ)
3. form of tax declarations and the procedure for their filing approved by the Ministry of the Russian Federation under taxes and tax collections.
Article 346-24. Tax accounting 1. Taxpayers are required to maintain a tax account performance necessary for the calculation of the tax base and tax amount, based on the books of accounting for revenues and costs.
2. The form of the book accounting for revenues and costs and the order reflect the business organizations and individual entrepreneurs, applying the simplified system of taxation, are approved by the Ministry of the Russian Federation under taxes and tax collections in agreement with the Ministry of Finance of the Russian Federation.
Article 346-25. Features of the calculation of the tax base when moving from general taxation regime on simplified taxation system and with the simplified system of taxation to the general taxation regime 1. The organization previously applied the general taxation regime of using the charges, when moving to the simplified taxation system have the following rules: 1) at the date of transition to the simplified system of taxation in the tax base includes the amount of money received in the period of application of the general regime of tax payment on contracts, pursuant to which the taxpayer carries on after transition to the simplified system of taxation;
(Paragraph 2 of article 1 in part of the Add-ons, part two of the tax code of the Russian Federation in subparagraph 2 of paragraph 1 of article 346-25 lost effect-Federal Act of 21.07.2005 N 101-FZ) 3) are not included in the tax base monies received after transition to the simplified system of taxation, if according to the rules of tax accounting on the accrual accounting amounts included in income in the calculation of the tax base for income tax of organizations in the application of the general regime of taxation;

4) made by the taxpayer after the transition to the simplified system of taxation, the recognized costs deductible from the tax base, on the date of implementation, if the payment of such costs was carried out during the period of application of the general taxation regime, or on the date of payment, if the payment was made after the Organization's move to a simplified system of taxation;
5) is not deductible from the tax base monies paid after the transition to the simplified system of taxation in the payment of costs to the taxpayer, if before the transition to the simplified system of taxation, such costs were taken into account in the calculation of the tax base for income tax of organizations in accordance with Chapter 25 of this code.
2. organizations applying simplified system of taxation, the general taxation regime using the accrual method, perform the following: 1 rules) are not included in the tax base monies received after transition to the general taxation regime, if according to the rules of tax accounting of amounts included in income in the calculation of the tax base when applying the simplified system of taxation;
2) made by the taxpayer during the period after transition to the general taxation regime, recognized as expenses deductible from the tax base, on the date of their implementation, regardless of the date of the payment of such expenses.
3. When switching on the general taxation regime of the tax accounting on the date specified transition reflects the residual value of fixed assets is determined on the basis of their historical cost minus depreciation, calculated for the period of application of the simplified system of taxation in the manner provided for in chapter 25 of this code.
When the cost of acquisition of fixed assets, taken in the calculation of the tax base for that period in accordance with this chapter, if they exceeded the depreciation amount calculated in accordance with Chapter 25 of this code, does not reduce the residual value of fixed assets at the date of transition to the taxpayer for the general taxation regime, and the difference is recognized as income in the transition to the general taxation regime.
CHAPTER 26-3. The TAX SYSTEM in the form of a SINGLE TAX on IMPUTED INCOME for CERTAIN TYPES of ACTIVITIES Article 346-26. General provisions 1. The tax system in the form of a single tax on imputed income for certain types of activity shall be established by the present code and put into effect laws of constituent entities of the Russian Federation.
2. The taxation system in the form of a single tax on imputed income for certain types of activity (hereinafter in this chapter-single tax) can be used to address the subject of the Russian Federation with respect to the following types of entrepreneurial activities: 1) the provision of household services, including: repairing shoes and fur products;
repair of metal;
repair of clothes;
repair of watches, clocks and jewellery;
repair and maintenance of household appliances, computers and office equipment;
laundry service, dry cleaning and photo shop;
Shoe cleaning services;
provide hairdressing services;
other types of domestic services;
2) the provision of veterinary services;
3) rendering of services on repair, maintenance and vehicle washing;
4) retail trade through stores with square trading Hall no more than 70 square meters, tents, trays, and other objects of trade, including not having stationary trading area;
5) catering services, implemented with the use of the Hall not exceeding 70 square meters;
6) providing transport services on transportation of passengers and cargoes carried out by organizations and individual entrepreneurs employing not more than 20 vehicles.
3. Laws of constituent entities of the Russian Federation shall be determined by: (paragraph 2 of article 1 in part of the Add-ons, part two of the tax code of the Russian Federation in subparagraph 1 of paragraph 3 of article 346-26, federal law expired from 21.07.2005 N 101-FZ) 2) business activities in respect of which introduced a single tax, within the limits of the list established by paragraph 2 of this article;
3) value of the k coefficient referred to in article 346 27-2 of this code.
4. paying organizations provides for the replacement of the single tax payment of profit tax organizations (for profit from business activities, taxable single tax), value-added tax and sales tax (for transactions subject to taxation, respectively, the value added tax and sales tax, implemented in the framework of the business activity, the average single tax), tax on property businesses (in respect of property used for business single tax deducted) and the single social tax.

Payment of individual entrepreneurs of the single tax provides for the replacement of the income tax payment for individuals (in relation to income derived from activities of taxable single tax), value-added tax and sales tax (for transactions subject to taxation, respectively, the value added tax and sales tax, implemented in the framework of the business activity, the average single tax), the property tax of physical persons (in respect of property used for entrepreneurial activity specified in paragraph 2 of this article) and the single social tax on income received and the amounts paid to its employees in connection with the conduct of activities, taxable single tax.
Organizations and individual entrepreneurs who are taxpayers of single tax, shall pay premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.
5. taxpayers are obliged to observe the conduct of settlement and cash transactions in cash and cashless forms installed in accordance with the legislation of the Russian Federation.
6. in carrying out several types of entrepreneurial activities, taxable single tax in accordance with this chapter, necessary to calculate the tax, is conducted separately for each activity.
7. taxpayers performing along with entrepreneurial activity shall be a single tax, other types of entrepreneurial activities required to maintain separate accounting of the assets, liabilities and business transactions with respect to entrepreneurship, a single taxable taxable, and entrepreneurship, for which taxpayers pay taxes in accordance with the general taxation regime.
Article 346-27. The basic concepts used in this chapter, for the purposes of this chapter the following definitions are used: imputed income-income potential taxpayer single tax, calculated taking into account the totality of the factors directly affecting the retrieval of the specified income used for calculating tax on a fixed rate;
Basic yield-conditional monthly yield in terms of a physical unit indicator characterizing a certain kind of entrepreneurial activities in the various comparable conditions, that is used for calculating imputed income;
Baseline correction coefficients yield-ratios indicate the degree of influence of a factor on the result of entrepreneurial activities carried out on the basis of certificate of single tax payment, namely k-correction factor underlying profitability, 1 set of sensitive features of doing business in different municipalities, features of the locality or of the location as well as location inside a built-up area is defined as the ratio of the value of the rateable value of the land to the place of implementation of the activities of the taxpayer to the maximum of the rateable value of the land established State land cadastre for the activity. Order bring to taxpayers information about cadastral value of land shall be established by the Government of the Russian Federation;
K-correction factor underlying profitability, 2 taking into account the totality of the other features of the business, including an assortment of goods (works, services), seasonality, work, income and other characteristics;
K-coefficient-deflator, corresponding to the index change 3 consumer prices for goods (works, services) in the Russian Federation. Odds-deflators are published in the manner prescribed by the Government of the Russian Federation;
retail-trade in goods and services to customers for cash. To this kind of business activity does not include implementation of food and drinks, including alcohol, as in packing and packaging manufacturer, and without them, in bars, restaurants, cafes and other catering points;
stationary trade network-commercial network, located in specially equipped, designed for trade buildings (their parts) and buildings. Stationary trade network form construction systems, strongly associated Foundation with land and connected to the utilities. In this category are commercial sites stores, pavilions and kiosks;
non-stationary trade network-commercial network, operating on the principles of delivery and raznosnoj trade, as well as other objects of Trade Organization, is not considered in accordance with the requirements of the preceding paragraph of this article to stationary trade network;

square trading Hall (Hall of the visitors ' service)-the area of all indoor and outdoor areas used by the taxpayer for trade or catering services, determined on the basis of inventory and title documents;
open platform-specially equipped place situated on a plot of land intended for trade or catering;
Shop specially equipped hospital building (its part), designed for selling goods and services to purchasers and secured commercial, utility, administrative-household premises, as well as premises for reception, storage of goods and prepare them for sale;
the pavilion structure that has a showroom and inventory storage for one or more jobs;
Kiosk-structure, which has no trading floor and facilities for the storage of goods intended for one workstation and on the square which the seller kept inventory;
tent-easily erected prefabricated sectional construction, equipped with a counter that does not have a trade Hall (Hall for visitors) and premises for the storage of goods for one or more of the jobs of the seller on the square that hosts the inventory on a single day trade;
commercial place-a place used for the purchase and sale transactions;
domestic services-services provided to individuals, classified in accordance with the Russian classifier of services to the public.
Article 346-28. Taxpayers 1. Taxpayers are the organizations and individual entrepreneurs engaged in the territory of the Russian Federation, which introduced a single tax, business activities referred to in paragraph 2 of article 346-26 of this code.
2. taxpayers, not registered with the tax authorities of the Russian Federation, also in which they conduct business activities established by paragraph 2 of article 346-26 of this code are required to register with the tax authorities of the place of the activity is being carried out not later than five days from the beginning of the implementation of this activity and to pay single tax established in the constituent entities of the Russian Federation.
Article 346-29. Object of taxation and tax base 1. The object of taxation for the use of the single tax recognized vmenennyj the income of the taxpayer.
2. The tax base for calculating the amount of tax is recognized the magnitude of the implied income calculated as a product of underlying profitability for a certain type of business activity and the physical values of the indicator characterizing this activity.
3. For the purpose of calculating the amount of tax, depending on the type of business activity are used the following physical parameters describing a specific type of business activity, and the basic rate of return in a month:-------------------------------------------------------------------entrepreneurial ¦ ¦ Base physical indicators of activity ¦¦ ¦¦ yield per month ¦¦ (BR)-------------------------------------------------------------------the provision of household services the number of 5000 employees including sole proprietorship veterinary services employees, including 5000 individual entrepreneur rendering of services on repair, number of employees , 8000 maintenance and including individual washing vehicles entrepreneur retail Area Sales area 1 200 through objects (in square metres) stationary trade network, with market halls, Retail Trade place 6000 through objects stationary trade network, do not have sales areas, and retail, through objects Nonstationary catering trade network area visitors ' 700 (in square metres) providing motor vehicle number 4000 services, used to transport passengers and cargo peddler, number of employees, carried out individual including 3000 individual entrepreneurs (for entrepreneur trade except excisable goods, medicines, products made from precious stones, arms and ammunition, fur products and technically complex products for domestic use) 4. The base yield is adjusted (multiplied) by the factors k, k, k.
1 2 3 (paragraph 2 of article 1 in part of the Add-ons, part two of the tax code of the Russian Federation, article 346, paragraph 5-29, federal law expired from 21.07.2005 N 101-FZ) 6. When determining the underlying profitability of the constituent entities of the Russian Federation may adjust (multiply) the benchmark return, referred to in paragraph 3 of this article, the correction coefficient.
2 7. The correction coefficient values are determined 2 constituent entities of the Russian Federation for the calendar year and can be set in the range from 0.1 to 1.

(Paragraph 2 of article 1 in part of the Add-ons, part two of the tax code of the Russian Federation, article 346, paragraph 8-29, federal law expired from 21.07.2005 N 101-FZ)
9. If the taxpayer during the tax period there has been a change in the magnitude of the physical target taxpayer when calculating the amount of tax shall take into account the change since the beginning of the month in which the change of the value of physical measure.
10. The size of the implied income during the quarter in which the effected corresponding State registration of the taxpayer, is calculated on the basis of full months beginning with the month following the month of the specified state registration.
Article 346-30. Tax period the tax period on single tax is recognized.
Article 346-31. Tax rate tax Rate is set at 15 per cent of the imputed income.
Article 346-32. The order and terms of payment of tax 1. Single tax payment is made by the taxpayer on the outcome of the tax period not later than 25-th day of the first month of the next tax period.
2. the amount of tax calculated for the tax period is reduced by the tax payers for the amount of premiums for compulsory pension insurance, exercised in accordance with the legislation of the Russian Federation paid for this same time period upon payment of remuneration of its employees, taxpayers engaged in those sectors of activity in which a taxpayer single tax is payable, as well as to the amount of premiums in the form of fixed payments paid by individual entrepreneurs for their insurance. The sum of the single tax cannot be reduced by more than 50 percent.
Tax declaration form and procedure for filling it out are approved by the Ministry of the Russian Federation under taxes and tax collections.
(Para. 2 ineffective part of article 346-33-Federal Act of 25 N 94-FZ), Article 2. (Repealed-Federal Act of 20 August 2004 N 120-FZ), Article 3. Void since January 1, 2003 year: sub-item "e" of article 20, paragraph 1 of the law of the Russian Federation dated December 27, 1991 N 2118-I "about bases of tax system in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 527);
Federal law dated December 29, 1995 N 222-ФЗ "about the simplified system of taxation, accounting and reporting for small businesses" (collection of laws of the Russian Federation, 1996, no. 1, art. 15);
Federal law dated July 31, 1998 N 148-FZ "on single tax on imputed income for certain kinds of activities" (collection of laws of the Russian Federation, 1998, N 31, art. 3826);
Federal law dated July 31, 1998 N 149-FZ "on amending the law of the Russian Federation" about bases of tax system in the Russian Federation "(collection of laws of the Russian Federation, 1998, N 31, art. 3827);
Federal law dated March 31, 1999 N 63-FZ "on amendments and additions to the Federal Act" on common tax, levied on the imputed income for certain kinds of activities "(collection of laws of the Russian Federation, 1999, N 14, art. 1661);
Federal law dated July 13, 2001 N 99-ФЗ "about entry of changes and additions to the Federal law" on tax on imputed income for certain kinds of activities "(collection of laws of the Russian Federation, 2001, no. 29, art. 2954);
articles 2 and 6 of the Federal law of December 31, 2001 N 198-FZ "on amendments and additions to the tax code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2002, N 1, p. 4).
Article 4. To amend the Federal law dated July 31, 1998 N 148-FZ "on single tax on imputed income for certain kinds of activities" (collection of laws of the Russian Federation, 1998, N 31, art. 3826; 1999, N 14, art. 1661; 2002, N 1, art. 4) as follows: the third part of article 10, subparagraph 1 shall be excluded;
Article 7 shall be amended as follows: "article 7. Crediting of amounts of tax 1. Single tax amount shall be credited to the account of the federal Treasury for later distribution to the budgets of different levels and budgets of State non-budgetary funds according to the following regulations: 1) to the federal budget-20 per cent;
2) in the budgets of the constituent entities of the Russian Federation and local budgets-70 per cent;
3) in the budget of the Federal compulsory medical insurance fund-0.5 per cent;
4) in the budgets of the territorial compulsory medical insurance funds-4.5 per cent;
5) in the budget of the social insurance fund of the Russian Federation-5 percent.
2. distribution of single 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 regulations of the legislative (representative) organs of State power of the constituent entities of the Russian Federation. "

Article 5. Establish that the sum of the single social tax, paid in year 2002 Federal budget, the budget of the social insurance fund of the Russian Federation, the federal budget of the compulsory health insurance fund and territorial budgets health insurance funds taxpayers, translated to pay single tax on imputed income for certain activities shall be credited to the account of the sums payable to the federal budget and social funds in accordance with article 7 of the Federal law "on tax on imputed income for certain types of activities".
The amount of tax calculated for the relevant tax period (reporting) in year 2002, reduced by taxpayers for the amount of premiums for compulsory pension insurance paid in 2002 year taxpayers in accordance with the legislation of the Russian Federation. The sum of the single tax cannot be reduced by more than 35 percent.
Article 6. (Repealed-federal law on 07.07.2003 N 117-FZ) Article 7. Part three of article 16 of the Federal law of May 29, 2002 N 57-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2002, N 22, art. 2026) deleted. Article 7-1. Establish that the correction factor 1 Basic yield to, provided for in articles 346-27 and 29-346 of the tax code of the Russian Federation, in 2003-2005 years for determining the underlying profitability is not applied. (As amended by the federal laws on 07.07.2003 N 117-FZ; from 29.11.2004 N 141-FZ), that deflator coefficient corresponding to changes in the consumer price index for goods (works, services), in 2003 year equals one. (Article supplemented by federal law from 31.12.2002 N 191-FZ) Article 8. This federal law shall enter into force on the expiry of one month from the day of its official publication, with the exception of article 2, which takes effect from January 1, 2003 year.
Special tax regimes referred to in article 1 of this federal law, effective from January 1, 2003 year.
Rules of articles 4 and 5 of this federal law apply to the relations arising from the January 1, 2002 year.
The President of the Russian Federation v. Putin Kremlin, Moscow July 24, 2002 N 104-FZ