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Amending Chapter 26-2 And 26-3 Part Two Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation On Taxes And Fees, As Well As On Repealing Individual Provisions Of Legislative ...

Original Language Title: О внесении изменений в главы 26-2 и 26-3 части второй Налогового кодекса Российской Федерации и некоторые законодательные акты Российской Федерации о налогах и сборах, а также о признании утратившими силу отдельных положений законодательных...

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Chapters 26-2 and 26-3 of the Part Two Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation Federation on taxes and charges, and recognition lapsed of Russian legislation adopted by the State Duma on 8 July 2005 Approved The Federation Council, on 13 July 2005 (In the wording of the federal laws of 22.07.2008) N 155-FZ; of 25.06.2012 N 94-FZ; from 20.04.2014. N 81-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2002, N 30, sect. 3021; 2003, N 1, est. 5, 6; N 28, est. 2886; 2004, 27, sect. 2711; N 30, sect. 3083, 3084; N 31, st. 3231; 2005, N 1, est. 9, 31, 34; N 25, Art. 2428, 2429), the following changes: 1) in article 346-11: a) in paragraph 1: in the first paragraph of the word "common tax system (hereinafter referred to as the general tax regime)" "other tax regimes"; , in the second paragraph of the word "general regime", replace the words "other regimes"; (b) in paragraph 2: first sentence of the first paragraph should read: " 2. The application of the simplified taxation system of the organizations provides for their exemption from the obligation to pay the corporate income tax, the property tax on the organizations and the unified social tax. "; in the third paragraph "general tax regime" should be replaced by "tax and fee legislation"; in paragraph 3: first sentence of the first paragraph to read: " 3. The application of the simplified taxation system by individual entrepreneurs provides for them to be exempted from the obligation to pay a tax on the income of individuals (in respect of income derived from business activities), tax on Property of individuals (in respect of property used for business) and of a single social tax (in respect of proceeds from business, as well as payments and other emoluments for business activities) for the benefit of individuals). "; in the third word paragraph" Tax regime "shall be replaced by" tax and fee legislation "; (2) in article 346-12: (a) in paragraph 2: the words" income from realization, defined in accordance with article 249 of this Code, " in excess of $11 million. The amount of income tax (excluding value added tax) "shall be replaced by the words" in accordance with Article 248 of this Code ". In the first paragraph of this paragraph, the size of the organization's income limit, which limits the organization's right to a simplified taxation system, shall be indexed on a factor-deflator, fixed annually for each of the following calendar years, taking into account the change in the consumer prices of goods (work, services) in the Russian Federation for the previous calendar year, as well as on deflators used in accordance with this paragraph earlier. The deflator is defined and subject to official publication in accordance with the procedure established by the Government of the Russian Federation. "; b) in paragraph 3: Subparagraph 10 restates: " 10) private Notaries, lawyers who have established lawyers 'offices, as well as other forms of lawyers' entities; "; , in subparagraph 11, the words" and individual entrepreneurs "should be deleted; , in subparagraph 14, the word" direct " should be deleted, to add to the words ", to non-profit organizations, including organizations OF THE PRESIDENT OF THE RUSSIAN FEDERATION The society, the only founders of which are consumer societies and their unions, which carry out their activities under the Act "; (16) after the word" rouble. " add "For the purpose of this subparagraph, account shall be taken of fixed assets and intangible assets that shall be amortized and depreciated in accordance with Chapter 25 of this Code;"; 17 and 18 reading: "17) budgetary institutions; 18) foreign organizations with branches, offices and other separate units in the territory of the Russian Federation."; in { \field { \field { \field { \field { \field { \field { \field { \field { \field { \field { \field Article 346-13: (a) Paragraph 2 should read: " 2. The newly established organization and newly registered individual entreprenely is entitled to apply for a simplified taxation system within five days from the date of registration in the tax authority specified in the certificate of The registration in the tax authority, issued in accordance with paragraph 2 of article 84, paragraph 2, of this Code. In this case, the organization and individual entrepreneu are entitled to apply the simplified taxation system from the date of their registration to the tax authority specified in the certificate of registration in the tax authority. Organizations and individual entrepreneurs who, in accordance with the legislation of the constituent entities of the Russian Federation, ceased to be taxpayers of a single tax on income to be paid before the end of the current calendar year the application of a simplified taxation system since the beginning of the month in which their obligation to pay a single tax on the income. "; (b) in paragraph 3, the word" general "should be replaced by the word" other "; In paragraph 4: the first paragraph should read: " 4. If according to the results of the reporting (tax) period the income of the taxpayer determined in accordance with Article 346-15 and Articles 346 to 25, paragraphs 1 and 3, of the present Code exceeded 20 million. In accordance with article 346 of the present Code, the tax system is considered to be in violation of the simplified taxation system during the reporting period (or). from the beginning of the quarter in which the excess and (or) non-conformity with the specified requirements is allowed. "; , in the second paragraph, the word" common "in the corresponding patchwork shall be replaced by the word" other " in the corresponding folder; with the following paragraph: " Specified in first paragraph of this paragraph, the limit value of the taxpayer's income limit, which limits the right of the taxpayer to the simplified taxation system, is to be indexed in the manner provided for in article 346-12, paragraph 2, of the present paragraph Code. "; , paragraph 5, amend to read: " 5. The taxpayer is obliged to inform the tax authority that the tax regime has been introduced in accordance with paragraph 4 of this article within 15 days after the reporting (tax) period. "; d) in paragraphs 6 and 7. Replace the word "general" with the word "other"; 4) in article 346-14: (a), after the words "the taxpayer himself", paragraph 2, should be supplemented with the words ", except as provided for in paragraph 3 of this article", the words "of the entire term" should be replaced by the words "all time" with the words "three years from the beginning"; b) to supplement paragraph 3 of the following Content: " 3. Taxpayers who are parties to a simple partnership (joint activity contract) or a property fiducials contract apply income reduced as a tax object. "; 5) in article 346-15: a) in paragraph 1: in the first word of the paragraph, replace the word "Taxpayers"; paragraph 2 should read: " Proceeds of sale, defined in accordance with article 249 of the present Code; "; Paragraph 4 of the word "organizations" should be deleted; (Paragraph is no more effective-Federal Law of 22 July 2008). N 155-FZ) (Paragraph is lost by force-Federal Law of 22 July 2008). N 155-FZ b) paragraph 2 shall be declared void; 6) in article 346-16: (a) in paragraph 1: (1) and (2) read: " (1) Acquisition, construction and Manufacture of fixed assets (subject to the provisions of paragraphs 3 and 4 of this article); 2) the cost of the acquisition of intangible assets and the creation of intangible assets by the taxpayer himself (subject to the provisions of paragraphs 3 and 4) this article); "; subpara. 8 should be redrafted to read: "(8) Value added tax on paid goods (works, services) acquired by the taxpayer and subject to inclusion in the expenses according to this Article and Article 346-17 of this Code;"; Paragraph 15 should read: "(15) expenditures on accounting, auditing and legal services;"; (23) after the word "paragraph." In addition to the words " In the realization of these goods, the taxpayer has the right to reduce the proceeds of these transactions in the amount of expenses directly related to such implementation, including the amount of storage, maintenance and transportation costs of goods sold; "; to supplement subparagraphs 24-34 of the following content: " 24) the costs of commission, agency and contract awards; 25) service costs warranty service and maintenance; 26) proof of conformity of products or other objects, processes of production, operation, storage, transportation, realization and disposal of works or services of technical regulations, provisions of standards or conditions contracts; 27) the costs of conducting (in the cases prescribed by the Russian Federation law) a mandatory assessment for the purpose of monitoring the correctness of the payment of taxes in the event of a dispute over the calculation of the tax base; 28) a fee for the provision of information on registered rights; 29) the costs of specialized organizations for the production of cadastral and technical records (physical inventories) of real estate objects (including land title documents and documents on land and property) ); (30) costs of specialized organization for expert examinations, surveys, issuance of opinions and other documents, which are required to obtain a licence (Permits) for the implementation of a specific activity; 31) Court fees and arbitration fees; 32) periodic (current) payments for the enjoyment of rights to intellectual property and the means of individualization (in particular, rights arising from patents Inventions, industrial designs and other types of intellectual property); (33) the cost of training and retraining of personnel in the state of the taxpayer, on a contractual basis, in the manner provided for in article 264, paragraph 3 of this Code; (Paragraph is null and Federal Law of 25.06.2012 N 94-F) b) Paragraph 2, paragraph 2, after "21" with ", 34", "268" replaced by "265"; , paragraph 3, amend to read: " 3. The costs of acquisition (construction, manufacture) of property, plant and equipment, as well as the cost of acquisition (by the taxpayer itself) of intangible assets are taken in the following order: 1) with respect to acquired ( Fixed assets during the period of application of the simplified taxation system-from the introduction of these fixed assets into operation; 2) with respect to the intangible assets acquired (by the taxpayer itself) during the period application of the simplified taxation system-since its adoption intangible asset object to accounting; 3) for acquired (constructed, constructed) fixed assets and acquired (s) intangible assets prior to the transition to the simplified The value of fixed assets and intangible assets is included in the following order: for fixed assets and intangibles with useful life up to three years, inclusive One year of simplified taxation system; for fixed assets and intangibles with useful life of three to 15 years inclusive during the first year of application of the simplified taxation system-50 per cent of value, second year-30 per cent Cost and third year 20 per cent of value; for fixed assets and intangible assets with useful life of over 15 years-for 10 years of application of the simplified taxation system equal shares Cost of fixed assets. During the tax period, expenses are incurred during the reporting periods by equal shares. In the event that the taxpayer applies a simplified tax system from the time of registration in the tax authorities, the value of the fixed assets and intangible assets is taken at the original cost of the property, is determined in accordance with the procedure established by the law on accounting. If the taxpayer has moved to a simplified taxation system from other tax regimes, the value of fixed assets and intangible assets is accounted for in accordance with the procedure set out in paragraphs 2-1 and 4 of Article 346-25 of the Code. Determination of the useful life of fixed assets shall be carried out on the basis of the approval by the Government of the Russian Federation, in accordance with article 258 of this Code, of the basic funds included in the Depreciation groups. The useful life of fixed assets that are not specified in this classification shall be determined by the taxpayer in accordance with the technical specifications or recommendations of the manufacturer. Fixed assets that are subject to State registration under the laws of the Russian Federation are accounted for in the expenses incurred under this article from the time of the documented submission Registration documents for the said rights. The provision in part of the obligation to document the filing of documents for registration does not apply to the fixed assets entered into service until 31 January 1998. The definition of useful life of intangible assets is determined in accordance with article 258, paragraph 2, of this Code. In the case of implementation (transfer) of acquired (constructed, constructed, own taxpayer) fixed assets and intangibles until three years after the cost of acquisition is taken into account (construction, production, creation of the taxpayer by the taxpayer) in the expenses of this chapter (for fixed assets and intangibles with useful life exceeding 15 years-up to the end of 10 years from the date of acquisition (building, making, creating the taxpayer himself) taxpayer shall be obliged to recount the tax base for the entire period of use of such fixed assets and intangible assets from the time they are taken into account in the cost of acquisition (construction, manufacture, creation of the taxpayer itself) before the implementation date (gears) subject to the provisions of Chapter 25 of this Code and to pay the additional amount of the tax and penalties. "; g) to supplement paragraph 4 as follows: " 4. Fixed assets and intangible assets for the purposes of this article include fixed assets and intangible assets that are recognized as depreciated assets in accordance with Chapter 25 of this Code. "; 7) Article 346-17 Amend the text as follows: " Article 346-17. The procedure for recognizing income and expenditure 1. For the purposes of this chapter, the date of receipt of income is recognized as the day of receipt of funds in bank accounts and (or) to the cash register, receipt of other property (works, services) and (or) property rights, as well as payment of arrears (payment) The taxpayer is otherwise (cash method). When used by the buyer in the calculations for the goods (work, services), property rights of the promissory note, the taxpayer will recognize the date of payment of the promissory note ) or the date of transfer by the taxpayer of the specified promissory note to a third party. 2. The costs of the taxpayer are recognized after their actual payment. For the purposes of this chapter, the payment of goods (works, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer to acquire the goods (works, services) and (or) property rights to the seller, which is directly related to the delivery of these goods (performance, services) and (or) transfer of property rights. However, the costs are accounted for on the basis of the following characteristics: (1) material expenses, as well as salary costs, at the time of settlement of the arrears by the write-off of cash from the settlement account the taxpayer, the payments from the cash register, and the other way of settling the debt at the time of such repayment. The same applies to payment of interest for the use of borrowed funds (including bank credits) and for payment of third party services. At the same time, the costs of purchasing raw materials and materials are accounted for as part of the cost as the raw materials and materials are written off; (2) the cost of the goods purchased for further implementation, as required realization of these goods. Taxpayers have the right to use one of the following methods of estimation of purchase goods: at the cost of first acquisition (FIFO); (Spaced out-Federal Law from 20 April 2014. N 81-FZ) average cost; unit cost. The costs directly attributable to the implementation of these goods, including storage, maintenance and transportation costs, are charged to the costs after their actual payment; 3) taxes and expenses fees-in the amount actually paid by the taxpayer. In the case of arrears in the payment of taxes and charges, the expenses are recognized as part of the expenses within the actual debt relief in the reporting (tax) periods when the taxpayer is paying the arrears; (4) The cost of acquisition (construction, manufacture) of fixed assets, as well as the cost of acquisition (by the taxpayer itself) of intangible assets taken into account in accordance with article 346-16, paragraph 3, of this Code, are reflected on the last day of the reporting (tax) period. These expenses are recognized only on paid fixed assets and intangible assets used in business activities; 5) when the taxpayer is paid by the seller for payment of the acquired Goods (works, services) and (or) property rights of a promissory note in respect of the acquisition of the said goods (works, services) and (or) property rights are recognized upon payment of the said promissory note. When the taxpayer is handed over to the seller for payment of the goods (works, services) and (or) property rights of the promissory note issued by a third party, the cost of the acquisition of the goods (works, services) and (or) property rights shall be recorded on the date Transfer the specified promissory note for purchased goods (work, services) and (or) property rights. The expenses referred to in this subparagraph are accounted for on the basis of the contract price, but not more than the amount of the promissory note specified in the promissory note. (Spconsumed by Federal Law of 20 April 2014). N 81-FZ) 8) in article 346-18: (a) paragraph 3 after the word "revenues" add "and expenses"; b) in paragraph 6: paragraph 2 after the word "starts" with the words " for tax period "; paragraph 3 after the word" if "add" for tax period "; in paragraph 7: in paragraph 1 of the first word" reduce the tax base "should be replaced with the words" reduce the tax base " the tax base period "; in paragraph 4 of the word" general " In the words "other regimes"; in the fifth paragraph, the word "general regime" should be replaced with the words "other regimes"; g) to supplement paragraph 8 with the following: " 8. Taxpayers transferred from individual activities to the payment of a single tax on individual activities under chapter 26-3 of this Code keep separate records of income and expenditure differently for different types of activities. tax regimes. In the event that it is not possible to share the costs in the calculation of the tax base on taxes in different special tax regimes, these costs are allocated in proportion to the share of income in the total income received in the application of the said special tax regimes. "; 9) in article 346-21: (a) in paragraph 3: in the first paragraph of the first word" quarterly "in an appropriate number and in the same number, replace the word" paid "with the word" calculated "; (Paragraph has expired-Federal Law dated 25.06.2012 N 94-FZ) b) in paragraph 4, the word "quarterly" in an appropriate number, and the word "paid" should be replaced by the word "calculated"; , paragraph 5, amend to read: " 5. The previously calculated amounts of advance sales tax payments are calculated when calculating the amount of the advance sales tax payments for the reporting period and the sales tax amount for the tax period. "; , in paragraph 6, the word" quarterly " delete; d) in Paragraph 7: , in the first paragraph, replace "paragraph 1" with "paragraphs 1 and 2"; , in the second paragraph, "Quarterly advance payments" should be replaced by the words "Advance payments"; 10), article 346 to 24 editions: " Article 346-24. Tax accounting Taxpayers are required to account for income and expenditure for the purposes of taxing the tax base in the book of income and expenditure of organizations and individual entrepreneurs applying the simplified system the form and order of filling of which is approved by the Ministry of Finance of the Russian Federation. "; 11) in article 346-25: (a) the name should read: " Article 346-25. { \cs6\f1\cf6\lang1024 } Considerations for { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } } { \cs6\f1\cf6\lang1024 } "(b) In paragraph 1: , in the first word of the paragraph," previously applied general tax regime, using the accrual method ", replace" which before the introduction of the simplified taxation system at The calculation of the income tax of the organizations has been the accrual basis of accounting "; In subparagraph 1 of the words "during the period of application of the general tax regime", replace the words "prior to the introduction of the simplified taxation system"; the application of the general tax regime "delete;" in subparagraph 4, replace the word "taxpayer" with the word "organization" and the words "during the period of application of the general taxation regime" be replaced with the words " before the adoption of the simplified tax system; , in subparagraph 5, the word "taxpayer" Replace the word "organization"; in paragraph 2: in the first paragraph of the word "general tax regime", replace the words "the calculation of the tax base for the profits of the organizations"; Subparagraphs 1 and 2, set out in The following wording: " 1) is recognized as part of the revenue composition of the debt (payment) to the taxpayer for goods delivered during the period of the simplified taxation system (performed work, services rendered) property rights; 2) is recognized as a charge The debt (payment) by the taxpayer for goods received during the period of the simplified taxation system (performed work, services rendered), property rights. "; to supplement the paragraph with the following: "The income and expenditure referred to in paragraphs 1 and 2 of this paragraph shall be recognized as the date of conversion to the calculation of the income tax base of the organizations using the accrual basis."; ) to supplement paragraph 2-1 of the following table of contents: " 2-1. When the organization enters the simplified taxation system, the date of the transition reflects the residual value of the acquired (constructed) fixed assets and acquired (created by the organization) Intangible assets that have been paid prior to the transition to the simplified taxation system, in the form of the purchase price (construction, manufacture, creation of the organization) and the amount of accrued depreciation in accordance with the requirements of chapter 25 of this Code. When switching to the simplified taxation system of the organization applying the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26-1 of this Code, The tax record on the date of the transition reflects the residual value of the acquired (constructed, constructed) fixed assets and acquired (created by the organization) intangible assets, based on their residual value at the time of the transition to the payment of a single agricultural tax, reduced by the amount of expenses determined in accordance with the procedure provided for in article 346, paragraph 4, subsection 2, of this Code, during the period of application of chapter 26 to 1 of this Code. When switching to a simplified taxation system of an organization applying a tax system in the form of a single tax on individual activities in accordance with Chapter 26-3 of this Code, tax accounting The date of the transition reflects the residual value of the acquired (constructed, constructed) fixed assets and acquired (organization-generated) intangible assets that were paid prior to the simplified system in the form of a difference in the price of acquisition (construction, construction, the establishment of the organization itself) of fixed assets and intangible assets and the amount of depreciation assessed in accordance with the procedure established by the legislation of the Russian Federation on accounting for the period of application of the tax system in the form of a single tax the tax on the repaid income for individual activities. "; d) paragraph 3 should be redrafted to read: " 3. In the event that the organization moves from the simplified taxation system to other tax regimes (with the exception of the tax system in the form of a single tax on disposable income for certain activities), and has a fixed asset and Intangible assets, acquisition costs (construction, manufacture, establishment of the organization) of which is not fully transferred to the expense of the simplified tax system in the manner provided for in paragraph 3, subparagraph 3 Articles 346 to 16 of this Code, in the tax records on the date of such transfer, The value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets determined at the time of the introduction of the simplified taxation system, by the amount of the amount produced for the period The application of the simplified taxation system of the costs determined in accordance with article 346 (3) (3) of the present Code. "; e) to supplement paragraph 4 with the following: " 4. Individual entrepreneurs shall apply the rules laid down in paragraphs 2 to 1 and 3 of this article when switching from other taxation regimes to the simplified taxation system and from the simplified taxation system to other taxation regimes. " 12) (Spconsumed by Federal Law of 25.06.2012 N 94-F) 13) in article 346-26: (a), after the words "common tax system (hereinafter referred to as the general tax regime)", add the words "and other taxation regimes" "provided for" to replace the word "provided by"; b) in paragraph 2: subpara. 4. read: "4) provision for the storage of vehicles in paid parking areas;"; subparagraph (c) 4-1 to be declared invalid; sub-paragraphs 5-7 will be presented in the next report " (5) provision of road transport services for the carriage of passengers and goods carried out by organizations and individual entrepreneurs having ownership or other rights (use, possession and (or) order) More than 20 vehicles designed to provide such services; 6) retail trade carried out through shops and pavilions with a trading floor with no more than 150 square metres for each trade organization. For the purposes of this chapter, retail trade through shops and pavilions with more than 150 square metres of trade room for each trade organization is recognized as a business activity for which A single tax is not applied; 7) retail trade through kiosks, tents, trays and other facilities of a fixed trading network that has no trading rooms, as well as objects of a non-fixed trading network; "; 8-13 of the following: " 8) service provision The public catering facilities, which are carried out through public catering facilities, with a public catering area of no more than 150 square metres per catering facility. For the purposes of this chapter, the provision of public catering services, carried out through public catering facilities, with an area of more than 150 square metres for each catering facility, is recognized as a type of business for which a single tax is not applied; 9) catering services provided through public catering facilities without a service room Visitors; 10) distribution and (or) placement of the outside advertisements; 11) distribution and (or) advertising on buses of all types, trams, trolleybuses, cars and trucks, trailers, semi-trailers and trailers-disbandment; Temporary accommodation and accommodation of organizations and entrepreneurs using a total of 500 square metres of dormitory facilities in each of the facilities providing data; 13) Possession and (or) use of stationary trade places on markets and in other places of commerce that do not have a visitor's room. "; to supplement paragraph 2-1 with the following content: " 2-1. The single tax shall not apply to the types of business activity referred to in paragraph 2 of this article if they are carried out within the framework of a simple partnership (joint activity contract). "; in) in paragraph 3: (1) shall be declared invalid; sub-paragraph 3 should read as follows: " (3) the values of the K coefficient referred to in article 346-27 2 of this Code, or the values of the coefficient, Business-specific features. "; In paragraph 4: , in the first and second paragraphs, replace the word "payment" with the words "their exemption from the obligation to pay"; in paragraph 4 of the word "general regime", replace "by other modes"; d) Paragraph 1 of paragraph 7 should be supplemented with the following sentence: " In so doing, the recording of property, obligations and economic transactions with respect to the types of entrepreneurial activity subject to the taxation of a single tax shall be carried out (a) " (...) (...) Amend the text as follows: " Article 346-27. The basic concepts used in this chapter For the purposes of this chapter, the following basic concepts are used: { \cs6\f1\cf6\lang1024 } taking into account the totality of the conditions that directly affect the receipt of the said income, and used to calculate the single rate of the fixed rate; base return-conditional monthly return on the value of the specified income one or more of the physical a certain type of business activity in different comparable conditions, which is used to calculate the value of the remenent income; correcting factors of the underlying return-factors showing the degree of influence or another condition for the result of a business activity subject to a single tax, namely: K-the coefficient of deflator, installed per calendar year, 1 taking into account the changes in consumer prices of goods OF THE PRESIDENT OF THE RUSSIAN FEDERATION The deflator is defined and subject to official publication in accordance with the procedure established by the Government of the Russian Federation; C-the correction factor of the base return, 2, taking into account the set of features -Business, including assortment of goods (works, services), seasonality, operating mode, actual period of time of activity, value of income, peculiarities of place of business activity, area of the information field of electronic tblo, area information field of outdoor advertising with any method of application of the image, area of the information field of outdoor advertising with automatic change of image, number of buses of any type, trams, trolleybuses, cars and trucks, Trailers, semi-trailers and trailers-disbandment, river vessels used for distribution and (or) posting of advertisements and other features; domestic services-paid services provided to natural persons (excluding pawnshops and services) maintenance and washing of vehicles The Russian Classification of Services for the Population of the Russian Federation; Veterinary services-services paid by natural persons and organizations on the list of services provided for by Russian Federation regulations, and In addition to the Russian Classification of Services to the population; repair, maintenance and washing of vehicles-paid services provided to individuals and organizations on the list of services provided for Russian Classification of Services to the Population. This service does not include vehicle refuelling services as well as vehicle storage services in paid parking areas; vehicles-vehicles intended for transport by Roads of passengers and goods (buses of all types, cars and lorries). Vehicles do not include trailers, semi-trailers and dissolving trailers; paid parking areas (including open and covered areas) used as places for fee-based storage services; Retail-business activities related to trade in goods (including cash, as well as payment cards) based on retail sales contracts. This type of business activity does not include the implementation of the excisable goods mentioned in Article 181, paragraph 1, subparagraphs 6-10 of this Code, food and beverage products, including alcoholic beverages, as in packaging and packaging. by manufacturers, as well as without packaging and packaging, in bars, restaurants, cafes and other catering facilities, as well as from their own production (manufacturing); located in the trade of buildings, structures, structures, connected to engineering communications; fixed trading network with trading houses-a commercial network located in the trade buildings and buildings (parts thereof) with special facilities The equipment is designed for retail sale and customer service. This category of trade includes shops and pavilions; fixed trading network without trading rooms-a trade network located in buildings, buildings and structures (parts thereof), not having separate and specially equipped premises, as well as in buildings, structures and structures (their parts) used for the conclusion of retail sales contracts and for bidding. This category of trade includes covered markets (fairs), shopping malls, kiosks and other similar facilities; a non-fixed trading network-a trading network operating on the principles of slurry and slurry trade, and Also, trade entities other than the stationary trade network; trade-trade-retailing trade outside the fixed retail network using specialized or specially equipped retail outlets of vehicles, as well as mobile equipment applicable to the only with the vehicle. This trade includes trading with the use of a car, a car shop, a car dealer, a car trailer, a mobile vending machine; and a retail trade that is not a fixed retail network By direct contact between the seller and the buyer in the organizations, the transport, the house or the street. This trade includes trade from hands, trays, carts and handsets; catering services-cooking services and (or) confectionery, creating conditions for consumption and (or) The realization of ready-made culinary products, confectionery and (or) purchase goods, as well as leisure activities; catering object, which has a visitor's hall, building (part) or building, Provision of catering services with specially equipped facilities Room (open platform) for consumption of finished cooking products, confectionery and (or) purchase goods, as well as for leisure time. This category of catering facilities includes restaurants, bars, cafes, cafeterias, diners, and a public catering facility that does not have a public catering service, a public catering facility A food without a specially equipped area (open area) for the consumption of finished cooking products, confectionery products and (or) purchase goods. This category of catering facilities includes kiosks, tents, vending machines and other similar catering points; the area of the trading floor-part of the store, the pavilion (open area), occupied by Equipment for laying, displaying of goods, carrying out cash and customer services, area of cash registers and cash booths, area of service personnel, as well as area of passes for buyers. The trading floor area also includes the rental part of the trading floor area. The area of daily, administrative and residential premises, as well as premises for the reception, storage and preparation of goods for sale in which no customer service is available, does not apply to the area of the trading floor. The area of the trading hall is determined on the basis of property survey and legal documents; the area of the visitors ' service area is the area of specially equipped premises (open sites) of the public organization The Convention on the Rights of the child (art. For the purposes of this chapter, the inventory and legal documents include any documents available to the organization or individual entrepreneu into the stationary trading network (catering service), containing the necessary information on the assignment, design and layout of the facility, as well as information confirming the right to use the object (contract of sale of non-residential premises, technical passport) non-residential premises, plans, schemes, replication, lease (sublet) of non-residential accommodation or its part (s), licence to service visitors to the public and other documents); open site-specially equipped for sale or catering, Located on a plot of land; shop is a specially equipped building (part of it) for the sale of goods and services to customers and provided by commercial, supply, administrative and household premises, as well as premises for the reception, storage and preparation of goods for sale; pavilion-building, which has a trading hall and designed for one or more jobs; stand-building, which has no trading hall and is designed for one job seller; tent-borough A design with a counter without a trading room; trading place-a place used to commit transactions; the area of the information field of outdoor advertising with any method of application of the image, for excluding outdoor advertising with automatic image change,-area applied image; area of information field of external advertising with automatic image change-area of exposing surface; area of information field of electronic board of outdoor advertising-area Light emitting surface; dissemination and (or) placement of outdoor advertising-activities of organizations or individual entrepreneurs to bring advertising information to consumers by providing and (or) using external advertising (boards, panels, posters, electronic displays and other panels) fixed equipment) designed for an indefinite number of persons and intended for visual perception; distribution and/or placement of advertising on buses of any type, tram, trolleybus, passenger and cargo Cars, trailers, semi-trailers and trailers-disbandment, riverine vessels-activities of organizations or individual entrepreneurs to bring to consumers advertising information intended for an unspecified number of persons and calculated on the visual perception, by placing an advertisement on the roofs, surfaces of the bodies of the specified objects, as well as the installation of billboards, plates, electronic scoreboards and other means of advertising; number of employees is the average per calendar month of the tax period The number of employees, including those who are employed in concurrent contracts, contracts and other contracts of a civil nature. "; 15) paragraph 2 of article 346-28, amend to read: " 2. Taxpayers who carry out the business activities set out in article 346-26, paragraph 2, of this Code are obliged to take into account in the tax authorities at the place where the activity is carried out within a period not later than five days from start of this activity and pay the single tax imposed in these municipal districts, urban districts, cities of federal importance Moscow and St. Petersburg. "; 16) in article 346-29: (a) the table Paragraph 3 should read: " ------------------------------------------------------------------ Types of Natural Basic Entrepreneurship Entrepreneurality Metrics- activity ¦ ¦¦ ¦ ¦ ¦ ------------------------------- + -------------------------- + -------------------------- + ------- 1 ¦ 2 ¦ 3 ------------------------------------------------------------------ 7,500 including individual Businessman Provision of veterinary services Number of workers, 7,500 including individual entrepreneu Provide repair services, Number of employees, 12,000 maintenance and including Individual car wash. Provision of parking space (50 vehicles per square metres) in paid parking facilities for road vehicles 6 000 vehicles, used for the transport of passengers and the Retail Trade, trading floor area 1 800, through facilities (in square metres) of the stationary trading network, which has retail outlets, Retail Trade Room 9 000, which is not available on a fixed trading network. Trade halls, and retail trade through non-fixed trading network facilities: Number of employees, 4,500 (excluding trade, including individual excisable goods, entrepreneurs) pharmaceuticals, precious stones, weapons and cartridges [ [ Meech]], [ [ mechanic]] and [ [ technical]] goods of the [ [ public utility]], [ [ catering]], [ [ catering]], [ [ catering facilities]] Visitors to the Provision of services to the public number of employees, 4,500 meals through facilities including individual organization of a public catering organization, without any room for visitors to the Distribution and (or) Area Informally 3000 outdoor advertising placemo placement with any outdoor advertising using any method of applying an image, except in the case of an image other than an outdoor advertisement, with an automatic change of the image (in square meters) Distribute and (or) Area of information 4,000 outdoor advertising from the field of an exonating automatic surface shift (in the image of square meters) Distribution and (or) Area of information 5,000 outdoor advertising of the field of electronic board by electronic board of external advertising (in square meters) Distribution and (or) Number of buses 10,000 advertising for all types, trams, buses of all types, trolleybuses, trolley buses, trolleybuses, trucks, cars and cargo trailers, Semi-trailers and vehicles, trailers, trailers-disbandment, semitrailers and river vessels, trailers-disbandment, rivered for distribution vessels and (or) Advertisemation of services by temporary area 1 000 Accommodation and accommodation (square metres) 6 000 "; temporary possession and (or) places transferred to the use of fixed temporary holding or trading places for use by other markets and other places of trade, not in paragraph 4 of the words "K, K, K" and "C" Replace with the words 1 2 3 "K and K coefficients"; 1 2 in) paragraphs 5 and 8 shall be declared void; 17) paragraph 2 of Article 346-32, amend to read: " 2. The amount of the single tax calculated for the tax period is reduced by the taxpayers by the amount of insurance premiums paid for the mandatory pension insurance paid (up to the amounts calculated) for the same period of time in accordance with by the legislation of the Russian Federation in the payment of tax payers to their employees in the spheres of activity of the taxpayer on which the single tax is paid, as well as the amount of insurance premiums in the form of fixed income. payments paid by individual entrepreneurs for their insurance and in the amount benefits paid to employees for temporary incapacity to work. In this case, the amount of the single tax cannot be reduced by more than 50 percent. ". Article 2 Article 2 of July 29 In 2004, N95 FZ "On introducing amendments to the first and second Tax Code of the Russian Federation and the recognition of certain legislative acts (provisions of legislative acts) of the Russian Federation on taxes and duties" (Collection) OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3231) The following changes: 1) in Article 2: (a) Paragraph 3 of paragraph 5, paragraph 5, delete; b) paragraph (6) (b) Paragraph 8 should be deleted; (2) in article 7, paragraph 3, the words "procedures for the introduction of a tax system in the form of a single tax on individual income for certain activities on the territory concerned", should be deleted. Article 3 Federal Law of December 29, 2004 N 205-FZ " On amending Article 346-13 of the Part Two Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION (31) Cancel. Article 4 Admit invalid force: 1) Article 1, paragraph 2, of the Federal Law of 24 July 2002 N 104-FZ " O OF THE PRESIDENT OF THE RUSSIAN FEDERATION Collections " (Russian Federation Law Assembly, 2002, N 30, Art. 3021) as part of the supplement to the second Tax Code of the Russian Federation by article 346-15, paragraph 2, article 346-25, paragraph 1, article 346-25, paragraph 3, article 346-26, paragraphs 5 and 8; and article 1, paragraph 1, of article 1, paragraph 1, of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2004, N 30, 3083. Article 5 1. This Federal Law shall enter into force one month after its official publication, with the exception of articles 1 and 4 of this Federal Law. 2. Articles 1 and 4 of this Federal Law shall enter into force on 1 January 2006, but no earlier than one month from the date of its official publication. 3. Taxpayers who went to the simplified taxation system since 1 January 2003 and have collected income tax have the right to change the tax object from January 1, 2006, notifying the tax authorities no later than December 20 2005. President of the Russian Federation Vladimir Putin Moscow, Kremlin 21 July 2005 N 101-FZ