Advanced Search

On Amendments To Article 346-2 Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменения в статью 346-2 части второй Налогового кодекса Российской Федерации

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
RUSSIAN FEDERATION FEDERAL LAW amending Article 346-2 of Part Two of the Tax Code of the Russian Federation adopted by the State Duma on October 13, 2006 Approved by the Federation Council on October 27, 2006 22.07.2008 N 155-FZ Article 1 Article 346-2 part of the Second Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 53, sect. 5023; 2003, N 46, sect. 4443; 2005, N 27, est. 2707; 2006, N 12, sect. 1233) Amend to read as follows: " Article 346-2. Taxpayers 1. Taxpayers of the single agricultural tax (hereinafter referred to as taxpayers) are recognized by the organizations and individual entrepreneurs who are agricultural producers and who have converted to one payment of the agricultural tax in the manner determined by this chapter. 2. For the purposes of this chapter, agricultural producers are recognized as organizations and individual entrepreneurs producing agricultural products that carry out its primary and subsequent (industrial) processing (including Goods leased fixed assets) and implementing these products, provided that in the general income from the sale of goods (works, services) of such organizations and individual entrepreneurs, the share of income from their agricultural production production, including its primary processing products, produced by from their own agricultural raw materials, they produce at least 70 per cent, as well as agricultural consumer cooperatives (processing, marketing (trade), supply, horticultural, vegetable gardens, (c) The provisions of the Convention on the Rights of the Child and the provisions of the Convention on the Rights of the Child. of the work done (services) for the members of the cooperatives in total income of at least 70 per cent. For the purposes of this chapter, agricultural producers are also farmers and members of the Russian fisheries management organizations, whose number of employees is based on the number of family members living with them is not less than one half of the population of the relevant population who exploit only the fishing vessels owned by them and is registered as a legal entity in accordance with THE RUSSIAN FEDERATION More than 70 per cent of the total volume of their products is valued at more than 70 per cent of the total quantity of water produced. For organizations and individual entrepreneurs who are following (industrial) processing of primary processing products produced from agricultural raw materials of own production, share of revenue from sale of primary processing products produced from agricultural raw materials of their own production, the total income from the production of agricultural raw materials produced by them is determined by Ratio of agricultural production costs and primary processing of agricultural products in the total cost of production of agricultural raw materials produced by them. 3. For the purposes of this chapter, agricultural products include crop production in agriculture and forestry and livestock products (including growing and growing fish and other aquatic biological products). According to the Russian Classification of Products, the specific types of which are determined by the Government of the Russian Federation in accordance with the Russian Classification of Products. However, agricultural products do not include fish and other aquatic biological resources, except for fish and other aquatic biological resources of the grado and the Russian fisheries management organizations identified in the paragraph 2 of this article. 4. The Government of the Russian Federation sets the procedure for the classification of products for primary processing produced from agricultural raw materials of own production. 5. Agricultural producers have the right to pay a single agricultural tax if, as a result of work for the calendar year preceding the year in which the organization or individual entrepreneis submit an application for a transition to the payment of a single agricultural tax, in total income from the sale of goods (works, services) of such organizations or individual entrepreneurs, the share of income from the sale of their agricultural products, including the primary processing products produced by them from the agricultural sector At least 70 per cent of its own production is produced. The newly created organization, which is a agricultural commodity producer, is entitled to move from the beginning of the next year to the payment of a single agricultural tax if, as a result of the last reporting period, the profit of the organizations (the last reporting period on the tax paid under the simplified taxation system in accordance with chapter 26-2 of this Code) this year in the general income from the sale of goods (works, services) of such an organization share of income from its agricultural production Products, including primary processing products produced by it from agricultural raw materials of own production, are not less than 70 per cent. The newly registered individual entrepreneor, who is a agricultural producer, is entitled to switch from the beginning of the next year to the payment of a single agricultural tax, if the results of nine months of the current year in the general income from the entrepreneurial activity of such an individual entrepreneu, the share of income from the sale of his agricultural products, including the primary processing products he produced from agriculture At least 70 per cent of its own production is produced. For the purposes of this paragraph, the proceeds of enforcement shall be determined in accordance with the procedure provided for in article 249 of this Code, the proceeds referred to in article 251 of this Code shall not be taken into account. 6. It is not right to switch to the payment of a single agricultural tax: 22.07.2008 N 155-FZ ) 2) organizations and individual entrepreneurs engaged in the production of excisable goods; 3) organizations and individual entrepreneurs in the field of business of the gambling industry; 4) budgetary institutions. 7. 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, has the right to pay a single agricultural tax in respect of other kinds of entrepreneurial activity that they undertake. At the same time, the limitations imposed by paragraph 5 of this article on the proceeds of their agricultural production, including the primary processing products produced by them from their own agricultural raw materials, Production is determined on the basis of all activities carried out by these organizations and individual entrepreneurs. However, with regard to the implementation by taxpayers of a single agricultural tax of their agricultural products, including the primary processing products produced by them from agricultural raw materials of their own production, through their shops, outlets, canteens, and field kitchens, in the form of a single tax on the disposable income for certain activities, in accordance with chapter 26-3 of this Code. " Article 2 Paragraph 2 of Article 1 of the Federal Law dated March 13, 2006 N 39-FZ "On making changes to chapters 26-1 and 26-3 of the Second Tax Code of the Russian Federation and Article 2-1 of the Federal Law" OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1233) delete. Article 3 1. This Federal Act shall enter into force on 1 January 2007, but not earlier than one month after its official publication, with the exception of article 2 of this Federal Law. 2. Article 2 of this Federal Law shall enter into force not earlier than one month after the official publication of this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 3, 2006 N 177-FZ