On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Some Other Legislative Acts Of The Russian Federation, As Well As On Repealing Certain Acts (Provisions Of Legislative Acts) Ð

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие законодательные акты Российской Федерации, а также о признании утратившими силу некоторых законодательных актов (положений законодательных актов) Р

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
RUSSIAN FEDERATION FEDERAL LAW OF THE RUSSIAN FEDERATION AND THE RUSSIAN FEDERATION of the Russian Federation , adopted by the State Duma on 21 June 2003 (In the wording of the federal laws of 08.12.2003) N 163-FZ; dated 29.07.2004 N 95-FZ; dated 20.08.2004 N 120-FZ; of 21.07.2005 N 107-FZ; dated 27.07.2006 N 151-FZ) Article 1. To amend Part 2 of the Tax Code of the Russian Federation. 3340, 3341; 2001, N 1, st. 18; N 33, est. 3413, 3421, 3429; N 53, sect. 5015; 2002 N 1, sect. 4; N 22, Text 2026; N 30, sect. 3021, 3027; 2003, N 1, st. 2, 6, 10; Russian newspaper, 2003, 3 June, N 106) as follows: 1. In article 145: , in paragraph 1 of the words "and sales tax" delete; , in paragraph 2, the words "and (or) excisable mineral commodities" should be deleted; , in the third paragraph of paragraph 4, the words "and sales tax" should be deleted; In the first paragraph of paragraph 5, the words "and sales tax" and the words "and (or) excisable mineral commodities" should be deleted. 2. In the first indent of article 149, paragraph 2, of the words "and excisable mineral commodities", delete. 3. In article 150, paragraph 1, subparagraph 1, the words "and excisable mineral commodities" should be deleted. 4. In article 154: , in paragraph 1 and in the first paragraph of paragraph 2, the words "and excisable mineral commodities" and the words "and sales tax" should be deleted; in paragraph 3 of the words "and the excisable mineral commodities" and the words " and without tax delete; in paragraph 4 of the word "and without sales tax", delete; , in paragraph 5 of the phrase "and sales tax", delete; in paragraph 6 of the word "and excise mineral commodities" and the words " and tax on Sales "delete". 5. In article 157, paragraph 1, the words "and sales tax" should be deleted. 6. Paragraph 3, paragraph 4, of article 158, paragraph 4, states: "For each type of property the sale of which is subject to tax, the VAT rate" and "VAT amount", respectively, indicate a tax rate of 15.25, respectively. Interest and tax amount, defined as the corresponding tax rate of 15.25 per cent, the percentage of the tax base. ". 7. In article 159, paragraph 1, the words "and excisable mineral commodities" and the words "and sales tax" should be deleted. 8. In article 160: , in paragraph 1, subparagraph 3, the words "and excisable mineral cheese" should be deleted; , in the second paragraph of paragraph 3, the words "(excisable minerals)" and the words "and mineral commodities" should be deleted; in paragraph 3 In paragraph 4, the words "and excisable mineral commodities" should be deleted. 9. In article 161, paragraph 4, the words "and excisable mineral commodities" and the words "and without the inclusion of sales tax" should be deleted. 10. In article 163, paragraph 2, the words "and sales tax" should be deleted. 11. Article 164, paragraph 3, should read: " 3. Taxation is paid at the tax rate of 18 per cent in cases not referred to in paragraphs 1, 2 and 4 of this article. ". 12. In the second paragraph of article 165, paragraph 9, replace "20 per cent" with "18 per cent". 13. In the first paragraph of article 174, paragraph 6, the words "and sales tax" should be deleted. 14. In the title of article 181, the words "and excisable mineral commodities" should be deleted. 15. In paragraph 1, second subparagraph 1, paragraph 1 of Article 182, the words "and (or) Excise Minerals" shall be deleted. 16. In Article 183, paragraph 2, the words "and (or) Excise Minerals" should be deleted. 17. In article 187, paragraphs 2 and 3, the words "and sales tax" should be deleted. 18. In article 189: , in the name of the word "and the excisable minerals", delete; , in paragraph 1 of the word "and (or) the subexcise mineral raw", in the appropriate pasteages, delete; in paragraph 2 of the word " and (or) Excise of mineral commodities " should be deleted. 19. In article 193: , paragraph 1, amend to read: " 1. Taxation of excisable goods is conducted at the following tax rates: + ----------------------------------------------------------------- + | Types of excisable goods | Tax rate (in% | | | and (or) rubles and kopecks) | | | Unit of measure) | + ----------------------------------------------------------------- + Ethyl alcohol of all types of 18 rubles. 1 litre of waterless raw materials (including ethyl ethyl alcohol of all types raw material) Alcoholic products from 135 rubles. per litre of unaqueous ethyl alcohol content of more than 25 per cent of alcohol (for excisable goods exception) and alcohol-containing products Alcoholic products from 100 rubles. per litre of no water per cent of ethyl ethyl alcohol contained in alcohol more than 9 to 25 excisable products % (per exception) Alkolny Products from 70 rubles to 70 rubles. per litre of no water per cent of ethyl ethyl alcohol contained in alcohol up to 9 per cent of excisable goods inclusive (except wines) Win unconventional In total, 88 rubles have been strengthened. 1 litre of unwater ethyl alcohol contained in excisable goods Win (except 52 rubles). 1 liter of unwater natural non-traditional, ethyl alcohol contained in champagne and sparkling) excisable products Veine natural 4 rubles. 1 litre unconventional Win champagne and wine 10 roubles. 50 cops. For 1 litre sparkles Guilt natural (2 rubles per liter). 20 cops. 1 litre elimination of non-traditional non-fixed) Beer with normative 0 rubles. 1 litre (standardised) content of volume ethyl alcohol up to 0.5 % inclusive Beer with normative 1 rubles. 55 cop. 1 litre (standardised) content of a volume greater than 0.5 to 8.6% inclusive Beer with normative 5 rubles. 30 cops. 1 litre (standardised) content of a volume of more than 8.6 ethyl alcohol over 8.6 % Tobacco products: Tobacco tube 574 In the first 10 days of the year, the price of the tank was 71.70 rubles ($1). 1 kilogramme , except for tobacco, used as raw material for production tobacco products Cigars 14 rubles. A total of 157,701 thousand rubles were received from the 7,557 rubles. for 1,000 pieces Cigarettes with a filter of 60 rubles. For 1 000 pieces + 5 % Cigarettes without filter, 23 rubles. For 1 000 pieces + 5 percentage Automobiles and cars with 0 rubles. for a maximum of 0.75 kW (1 l. (c) engine power up to 67.5 kW (90 l. (c) inclusive Cars/cars with 14 rubles. for a maximum of 0.75 kW (1 l. (c) engine power above 67.5 kW (90 l) (c) and up to 112.5 kW (150 l. (c) inclusive Cars passenger cars with 142 rubles. for a maximum of 0.75 kW (1 l. (c) engine power above 112.5 kW (150 l. c.), motor cycles with a power greater than 112.5 kW (150 l. (c) Petrol. For 1 ton of it octane number up to "80" inclusive Benzene is automotive with other 3 360 rubles. 1 ton of octane number Diesel fuel is 1,000 rubles. In the first half of the year, the price of diesel and diesel fuel will be 22,732 rubles. For 1 ton carburetor (injection) motors 1 ton of "; (Overtaken by Federal Law of 21.07.2005) N 107-FZ) N 107-FZ) N 107-FZ) 20. In article 194: , in paragraph 2, the words "and excisable mineral cheese" should be deleted; in paragraph 3 of the word "(customs value)" should be replaced by the words " (the sum of the sum obtained from the sum of the customs value and payable "; in paragraph 5, the words" and excisable minerals " should be deleted. 21. In the name of article 195, the words "and (or) of the excisable mineral commodities" should be deleted. 22. In Article 198: , in paragraphs 1, 2 and 3 of the word "and (or) Excise Minerals", delete; first indent of paragraph 7, paragraph 7, amend to read: " 4) copies of transport or shipping Documents or other documents marked by Russian border customs agencies confirming the export of goods outside the customs territory of the Russian Federation, except for the export of petroleum products in the customs regime of export across the border of the Russian Federation. "; in paragraph 8 of the word" and (or) excisable Minerals " delete. 23. In Article 199, paragraphs 1 and 2, the words "and (or) Excise Mineral Commodities" shall be deleted. 24. In article 200, paragraph 7, the words "and (or) Excise Mineral Commodities", in the appropriate puerta, should be deleted, the words "articles 188 and" should be replaced with the word "article". 25. In article 201, paragraph 7, the words "and excisable mineral commodities" should be deleted. 26. In article 203, paragraph 1, the words "and excisable mineral commodities" should be deleted. 27. In article 204: in the name of the word "and the excisable mineral raw" delete; paragraph 2 of paragraph 4 should be deleted; paragraph 5: paragraph 1 should be deleted; (Spraved out-Federal Law of 21.07.2005 N 107-FZ) 28. In paragraph 1, second paragraph 1 of Article 211, the words "and sales tax" should be deleted. 29. In article 251: , in paragraph 1: sub-paragraph 14 is supplemented by a new paragraph 13 to the following: " in the form of funds received for the establishment of the Russian Fund for Technological Development, as well as other sectoral and other Cross-industry funding for research and development registered in accordance with Federal Law " About science and public science and technology policy ", in the form of non-profit organizations;"; , in subparagraph 27, the word "designation". replace the word "target;"; add the following to sub-paragraph 28: " 28) in the form of amounts received by the universal service operators from the universal service provision in accordance with the law OF THE PRESIDENT OF THE RUSSIAN FEDERATION Development of the Russian Fund for Technological Development and Other Industry and cross-sectoral funds for research and development registered in accordance with Federal Law "About science and state science and technology policy", in the form of non-profit organizations; ". 30. In article 262: , paragraph 1, amend to read: " 1. Expenditure on research and (or) development has been recognized as costs related to the creation of new or improved products (goods, works, services), in particular the costs of invention, and costs to the formation of the Russian Fund for technological development, other sectoral and intersectoral funds for financing research and development activities registered in accordance with the procedure provided for by the Federal Law "About science and state science and technology policy". "; paragraph 3. Taxpayers ' expenditure on research and (or) development activities carried out in the form of contributions to the Russian Fund for Technological Development, as well as other sectoral and cross-sectoral funding funds Research and development work registered in the manner prescribed by the Federal Act on Science and the State science and technology policy ", recognized for purposes of Taxation within 0.5 per cent of the income (gross proceeds) of the taxpayer. Paragraph 1 of this paragraph does not apply to the costs of industrial and intersectoral research and development funds carried out in the form of contributions to the Russian Federation. technology development fund. ". 31. Article 270, paragraph 45, should read as follows: " 45) in the form of contributions to the Russian Foundation for Fundamental Research, the Russian Humanitarian Science Foundation, the Fund for the Promotion of Small Forms of Enterprises in Science and Technology, The Federal Fund for Productive Innovation, the Russian Technology Development Fund, as well as other sectoral and cross-sectoral funds for research and development, registered in the manner provided for in the Federal law "About science and public science and technology policy", beyond the deductions provided for in article 262, paragraph 3, of this Code; ". 32. In article 273, paragraph 1, the words "and sales tax" should be deleted. 33. In article 274, paragraph 6, the words "and sales tax" should be deleted. 34. Article 284, paragraph 1, should read: " 1. The tax rate shall be established (unless otherwise provided in paragraphs 2 to 5 of this article) in the amount of 24 per cent. At the same time: The tax amount calculated at the tax rate of 5% is credited to the federal budget; The amount of the tax calculated at the tax rate of 17% is credited to the budgets of the subjects of the Russian Federation Federation; the tax amount calculated at the tax rate of 2% is credited to the local budgets. The laws of the constituent entities of the Russian Federation may lower the tax rate for certain categories of taxpayers in respect of taxes to be credited to the budgets of the constituent entities of the Russian Federation. This tax rate cannot be lower than 13 percent. ". 35. In the third paragraph of article 321, paragraph 1, the words "sales tax and" should be deleted. 36. Paragraph 2 (3) of article 337 should read: " 3) hydrocarbon raw: oil dehydrated, stabilized and stabilized; gas condensate from all types of hydrocarbon deposits, undergone a separation, dehydration, light fraction and other impurity operations; gas of combustible natural gas (dissolved gas or dissolved gas and gas-cap gas) from all types of hydrocarbon deposits, Oil-boreholes (later-by-gas); gas flammable natural gas from all types of hydrocarbon deposits, excluding associated gas; ". 37. In article 338, paragraph 2: first sentence should be supplemented with the words ", with the exception of the associated gas and natural gas of all types of hydrocarbon fields"; add the following paragraph: "The tax base for the extraction of associated gas and natural gas from all types of hydrocarbon deposits is defined as the quantity of natural resources extracted in kind.". 38. In article 342: , first paragraph 1, after the words "0 per cent", add " (0 per cent in the case of a mined mineral tax base determined in accordance with Article 338 of this Code as a quantity) "; in paragraph 2: in the paragraph of the thirtieth word" hydrocarbons. "should be replaced with" hydrocarbon raw materials, unless otherwise specified by this paragraph; "; paragraph 30, first paragraph, and the second paragraph of the Condensed content: " 17.5 per cent of gas condensate production from all types of hydrocarbon fields; 107 rubles per 1,000 cubic metres of gas for natural gas production from all types of natural gas raw hydrocarbons. ". 39. Article 343 (1): after the words "minerals" to be supplemented with the words ", unless otherwise provided for by this article,"; , add a paragraph to read as follows: " Natural from all kinds of hydrocarbon deposits is calculated as the corresponding tax rate and tax base amount. ". 40. In the first paragraph of paragraph 2 and paragraph 3 of article 346-11, the words "sales tax" should be deleted. 41. In article 346-12: , in paragraph 2, the words "and sales tax" should be deleted; to supplement paragraph 4 with the following: " 4. Organizations and individual entrepreneurs, transferred in accordance with chapter 26 to 3 of this Code, for the payment of a single tax on income for individual activities in one or more business activities, The right to use the simplified taxation system for other kinds of entrepreneurial activity that they undertake. At the same time, the limitations on the amount of income from the sale, number of employees and the value of fixed assets and intangible assets set by this chapter are determined in relation to such organizations and individual entrepreneurs. of all their activities. ". 42. In article 346-26: , in paragraphs 1 and 2 of paragraph 4, the words "sales tax (in respect of transactions carried out in a single tax)", delete; , paragraph 7: In the first word, replace the word "general" with the word "other"; , in the second paragraph, the word "general tax regime" should be replaced by "other tax regimes under this Code". 43. Paragraph 8 of article 346-27, after the words "for cash settlement", should be supplemented by the words "as well as using payment cards", the words "excisable mineral raw materials," should be deleted. Article 2. (Spconsumed by Federal Law of 29.07.2004) N 95 FH) Article 3. Amend the Federal Law of 6 August 2001 N 110-FZ "On amendments and additions to Part Two Tax Code of the Russian Federation and some other acts of Russian Federation legislation on taxes and fees, as well as on the recognition that expired OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3413; N 53, sect. 5023; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 6) the following changes and additions: (Deleted-Federal Law 08.12.2003) N 163-FZ) (Deleted-Federal Law 08.12.2003) N 163-FZ) (Deleted-Federal Law 08.12.2003) N 163-FZ) (Deleted-Federal Law 08.12.2003) N 163-FZ) (Deleted-Federal Law 08.12.2003) N 163-FZ) In article 10, paragraph 7, the words "shall apply as from 1 January 2004" shall be replaced by the words "shall not apply". Article 4. (Spconsumed by the Federal Law of July 27, 2006) N 151-FZ) Article 5. Amend the Federal Law of 24 July 2002 N 104-FZ "On introducing changes and additions to Part Two Tax Code of the Russian Federation and some other legislation of the Russian Federation, as well as recognition of certain acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2002, 3021; 2003, N 1, est. (6) The following changes: paragraphs 3, 10th, 21st, twenty-eighth article 2, delete; , in Part 1 of Article 71 the words "in 2003" were replaced by the words "in 2003-2004". Article 6. (Spconsumed by Federal Law of 20.08.2004) N 120-FZ) Article 7. The application of land tax rates in 2003, with the exception of the land tax on agricultural land, is applied in 2004 with a coefficient of 1.1. Article 8. In accordance with the legislation of the Russian Federation in force prior to the date, the excise tax is calculated and paid to the federal budget in accordance with the legislation of the Russian Federation. The entry into force of this Federal Act. Article 9. Admit invalid: Law of the RSFSR of 12 December 1991 N 2018-I "On the resort fee of natural persons" (Vedomas Congress of People's Congress) OF THE PRESIDENT OF THE RUSSIAN FEDERATION 364); Order of the Supreme Soviet of the RSFSR of 12 December 1991 N 2019-I "On the procedure for the introduction of the RSFSR Act" On resort collection OF THE PRESIDENT OF THE RUSSIAN FEDERATION 365); "g" and "d" of paragraph 1, article 20, paragraph 2, article 20, paragraph 2, subparagraphs (d) and (e) and (c) of article 21, paragraph 1, of the Russian Federation Act paragraphs 2 to 7, 9 and 10 of article 1, paragraph 11, of the Law of the Russian Federation of 16 July 1992 No. 3317-I OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1976); paragraphs 2 to 4, 7, 8, and paragraphs 2, 3 and 8 of article 1 of the Russian Federation Act Article 1, paragraph 1, and article 2 of the Federal Act of 31 July 1998 No. 150-FZ " On amendments and additions to article 20 of the Act OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3828); part 13, part 13, part 14, subparagraph 1, part 16, part 16, part 16, part 16, of article 48, part 17, article 48 article 181, paragraph 2, subparagraphs 15-19 of paragraph 1 and article 182, paragraph 2, article 183, paragraphs 7 to 13, article 188, paragraphs 1 and 3, article 202, paragraph 2, article 204, paragraph 1, article 206, paragraph 2, article 206, paragraph 2, paragraph 3 The Parliament of the Russian Federation (Parliament) of the Russian Federation (Parliament) of the Russian Federation (Parliament) of the Russian Federation, 2000, No. 3340); paragraphs 6 to 8, paragraph 37, paragraph 12, paragraph 12, subparagraph (2) and (3) of paragraph 48, paragraph 55, subparagraph 2, amending article 202, paragraph 2, paragraph 57, subparagraph 2, subparagraph 2 Article 1, paragraph 59, of the Federal Act of 29 December 2000 No. 166-FZ "On amendments and additions to Part Two Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 18); paragraph 1, paragraph 5, paragraph 3, second paragraph 11, article 1, paragraph 11, of the Federal Law of 7 August 2001 N 118-FZ " On the introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3421); paragraph 1, paragraph 2, paragraph 2, paragraph 4, subparagraphs 1 and 3 of article 1, paragraph 7, of the Federal Act of 8 August 2001 N 126-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Convention on the Rights of the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3429); Paragraph 2 of Article 2 and Article 3 of the Federal Law of 27 November 2001 N 148-FZ " On amendments and additions to Part Two Tax Code of the Russian Federation and article 20 of the Russian Federation Law " About the basics of the tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4554); paragraphs 13 and 14 of paragraph 27, paragraphs 30 and 38, paragraph 2 of article 1, paragraph 2, of the Federal Law of 29 May 2002 57-FZ "On introducing amendments and additions to the Part Two of the Tax Code of the Russian Federation and in separate legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 22, 100. 2026); Article 1, paragraph 2, of the supplement to the Part Two Tax Code of the Russian Federation , paragraph 3 of article 346-12, paragraph 3 Article 6 of the Federal Law of 24 July 2002 N 104-FZ "On amendments and additions to Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2002, 3021; 2003, N 1, est. 6); paragraphs 3 and 8 of paragraph 13, paragraph 3 of paragraph 19, and article 1, paragraph 22, of the Federal Law of 24 July 2002 N 110-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3027); paragraphs 26-30, first indent 3, fourth and ninth indent 9, fifth indent of article 4, paragraph 1, paragraph 4, article 5, paragraph 4, and article 6 of Federal Law P 191-FZ " On changes and additions to chapters 22, 24, 25, 26-2, 26-3, and 27 Part Two Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6). Article 10. This Federal Law shall enter into force on 1 January 2004, but no earlier than one month from the date of its official publication. President of the Russian Federation Vladimir Putin Moscow, Kremlin 7 July 2003 N 117-FZ