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Amending Chapter 26-1 And 26-3 Part Two Of The Tax Code Of The Russian Federation And Article 2-1 Of The Federal Act "on Amendments And Additions To Part Two Of The Tax Code Of The Russian Federation And Some Other ...

Original Language Title: О внесении изменений в главы 26-1 и 26-3 части второй Налогового кодекса Российской Федерации и статью 2-1 Федерального закона "О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие...

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Chapters 26-1 and 26-3 of Part Two of the Tax Code of the Russian Federation and Article 2-1 of the Federal Law " On changes and additions to Part Two of the Tax Code of the Russian Federation and some other legislation of the Russian Federation on taxes and charges, and on the recognition of invalid amendments separate acts (provisions of acts) of legislation Russian Federation on Taxes and dues " adopted by the State Duma on 22 February 2006 Approved by the Federation Council on 3 March 2006 (In the wording of federal laws of 03.11.2006 N 177-FZ; of 22 July 2008 N 158-FZ; dated 27.07.2010. N 229-FZ; of 25.06.2012 N 94-FZ; of 02.10.2012 N 161-FZ; N 81-FZ; 06.04.2015 N 84-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 53, sect. 5023; 2002, N 30, est. 3021; 2003, N 1, est. 6, 8; N 28, est. 2886; N 46, st. 4443; 2004, N 15, sect. 1342; N 27, est. 2711; N 30, sect. 3083; N 31, st. 3231; 2005, N 1, est. 9; N 23, Art. 2201; N 25, st. 2428; N 27, sect. 2707; N 30, sect. 3112), the following changes: 1) in article 346-1: , in paragraph 1 of the word "general taxation regime", replace the words "other taxation regimes under the Russian Federation's legislation on taxes and duties"; paragraph 2 should be redrafted to read: " 2. Organizations and individual entrepreneurs who are agricultural producers in accordance with this chapter shall have the right to voluntarily switch to the payment of a single agricultural tax in the manner provided for in this article. Chapter. "; paragraph 3: the first paragraph to read: " 3. Organizations that are the taxpayers of a single agricultural tax are exempt from the obligation to pay the corporate income tax, the tax on the property of the organizations, the single social tax. Organizations that are taxpayers of a single agricultural tax are not recognized by the taxpayers of the value-added tax (except for the value added tax payable under this Code) of the Russian Federation). "; , in the third paragraph of the third word" general taxation regime ", replace the words" other taxation regimes under the tax laws of the Russian Federation ". fees "; Paragraph IV editions: " Individual entrepreneurs who are taxpayers of the single agricultural tax are exempted from the obligation to pay the income tax (in relation to the proceeds from the enterprise). activities), property tax (in respect of property used for business), a single social tax (on income derived from business activities and payments and of the Convention on the Rights of the Individual entrepreneurs who are taxpayers of the single agricultural tax are not recognized by the taxpayers of the value-added tax (except for the value added tax payable under This Code, when importing goods into the customs territory of the Russian Federation). "; , in the sixth paragraph of the sixth word" general tax regime ", replace by" other tax regimes provided by the Russian legislation ". Federation for Taxes and Fees "; 2) (Excluded-Federal Law 03.11.2006) N 177-FZ) (3) in article 346-3: the name should read: " Article 346-3. Order and conditions for the beginning and termination of the single agricultural tax "; in paragraph 1 of the word" and (or) the fish they produce ", delete; paragraph 2 should read: " 2. The newly established organization or newly registered individual entreprenely has the right to apply for the payment of a single agricultural tax within five days from the date of registration in the tax authority specified in A certificate of registration in a tax authority issued in accordance with paragraph 2 of article 84, paragraph 2, of this Code. In this case, the organization or individual entrepreneor is deemed to have been transferred to the payment of a single agricultural tax in the current tax period from the date of registration in the tax authority specified in the certificate of production of the tax authority. "; , in paragraph 3, the words" general regime "should be replaced by the words" other regimes "; , paragraphs 4 and 5, amend to read: " 4. If, as a result of the tax period, the share of the income of the taxpayer from the sale of his agricultural products, including the primary processing products produced by him from agricultural raw materials of own production, in general The income from the sale of goods (works, services) was less than 70 per cent and (or) if, during the reporting period (tax), there was a discrepancy between the requirements established by paragraph 6 of article 346-2 of the present Code deprived of the right to a single agricultural tax The start of the tax period in which the specified constraint is violated and/or if the specified requirements are not met. However, the income limitations of the taxpayer's agricultural production, including the primary processing products produced by them from their own agricultural raw materials, are defined on the basis of all activities carried out by them. Taxpayer who has lost the right to apply a single agricultural tax to a thirty-day period after the reporting period (tax) period in which the restriction of the first paragraph of this paragraph is violated and/or non-conformity with the requirements set out in paragraph 6 of Article 346-2 of this Code, for the entire reporting (tax) period to recalcull the tax liability for value added tax, corporate income tax, tax on the income of individuals, the unified social tax, the tax on The property of the organizations, the property tax in accordance with the procedure provided for in the legislation of the Russian Federation on taxes and fees for newly established organizations or newly registered individual entrepreneurs. The taxpayer referred to in this paragraph does not pay penalties and fines for late payment of these taxes and advances. 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 fifteen days after the end of the reporting (tax) period. "; , paragraph 6 Replace the word "general" with the word "other"; , in paragraph 7, replace the word "general" with the word "other"; , paragraph 2, of the second paragraph, amend to read: " If the organization or sole proprio A single agricultural tax on a different tax regime, recognized by taxpayers of the value added tax in accordance with chapter 21 of the present Code, the value added tax paid to them for goods (work, services), including property, fixed assets and intangible assets, purchased before switching to a different tax regime, in the calculation of the value-added tax not to be deducted. "; 4) in article 346-5: paragraph 1 should read: " 1. The following revenues are taken into account in determining the tax object: (Spaggol-Federal Law of 06.04.2015). N 84-FZ) (Unused-Federal Law of 06.04.2015 N 84-FZ) The revenue object specified in article 251 of this Code, as well as the proceeds in the form of dividends, are not taken into account when determining the tax object, if they are taxed by the tax agent in accordance with the provisions of articles 214 and 275 of this Code. "; , in paragraph 2: , paragraphs 1 and 2, amend to read: " (1) the acquisition, construction and manufacture of property, plant and equipment (subject to the provisions of paragraph 4) and paragraph 6 of paragraph 5 of this article); 2) on the acquisition of intangible assets, the creation of intangible assets by the taxpayer himself (subject to the provisions of paragraph 4 and paragraph 5 of paragraph 5 of paragraph 5 of this article); "; the acquisition of seeds, seedlings, seedlings and other planting material, fertilizers, fodder, medicines, biopropotions and plant protection "; , 7 and 8, as follows: " 7) Mandatory and Voluntary insurance, which includes premiums for all types of insurance compulsory insurance, as well as the following types of voluntary insurance: voluntary insurance of vehicles (including leasehold); voluntary insurance of goods; Fixed asset insurance (including leasehold), intangible assets, unfinished capital goods (including leasehold); Construction and installation; voluntary Insurance for inventory; voluntary crop and animal crop insurance; voluntary insurance of other property used by the taxpayer in the conduct of business; (a) Income security; voluntary liability insurance for harming, if such insurance is a condition for the taxpayer to operate in accordance with international obligations THE RUSSIAN FEDERATION requirements; 8) value added tax on the purchased and paid taxpayer goods (works, services), acquisition costs (payment) to be included in the costs of this Article; "; sub-paragraph (15) should read: " 15) the cost of accounting, auditing and legal services; "; sub-paragraph 24 Implementation of these goods, including storage, maintenance and Transportation "; , paragraph 26, amend to read: " 26) 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; "; of subparagraph 28 restate: " (28) expenses in the form of fines, fines, penalties and (or) other penalties for breach of contract or debt obligations as well as the costs of damages; "; to be added to the following subparagraphs 30-41: (Paragraph is no more effective-Federal Law of 25.06.2012. N 94-FZ) 31) the cost of property rights on land, including: on land from agricultural land; on land that is located in State or municipal property and where buildings, buildings, structures used for agricultural production are located; 32) costs for the purchase of livestock for subsequent formation of the main livestock herds, productive cattle, young birds and fish; (33) Maintenance costs of livestock and temporary settlements associated with agricultural production for pastoralism; 34) charges for commissions, agency fees and contract awards instructions; 35) product certification costs; 36) periodic (current) payments for the enjoyment of intellectual property rights and the means of individualization (in particular, rights arising from Inventions, industrial designs and other types of intellectual property (a) (...) (...) (c) Costs of valuation of property in determining its market value for collateral; 38) fee for information on registered rights; 39) costs for specialized organizations for the production of inventory and technical records (b) Real estate (including the title of land parcels and land estate documents); 40) of the Convention on the Rights of the Sea). tenders (tenders, auctions) of agricultural produce. "; , in the second paragraph of paragraph 3, the words" and 9-21 "should be replaced by the words", 9-21, 26 and 30 ", after the" 264 "in addition to", 265 "; paragraph 4, amend to read: " 4. 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 ( (manufactured) during the period of application of the single agricultural tax of property, fixed assets, from the time they were entered into service; for acquired (authored by the taxpayer) during the period of application Agricultural tax on intangible assets-since adoption These intangible assets are accounted for; (2) with respect to acquired (constructed, constructed) fixed assets, as well as intangible assets (created by the taxpayer) prior to the transition to the payment of a single asset The agricultural tax 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 application of a single agricultural tax; for fixed assets and intangibles with useful life of three to 15 years inclusive: in the first year of application of the single agricultural tax-50 per cent of the value, the second year-30 Percentage of value 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 applying a single agricultural tax equal shares in the value of fixed assets and intangible assets. However, these expenses are treated equally during the tax period. If the taxpayer has entered a single agricultural tax 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 PRESIDENT OF THE RUSSIAN FEDERATION In the event that the taxpayer has joined the payment of a single agricultural tax from other tax regimes, the value of fixed assets and intangible assets is accounted for in accordance with the procedure set out in paragraphs 6 to 1 and 9 of Article 346-6 of this 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 the payment of an additional amount of tax and penalties. Fixed assets and intangible assets for the purposes of this article include fixed assets and intangible assets that are recognized as depreciable assets in accordance with Chapter 25 of this Code, subject to provisions of this chapter. "; to supplement paragraph 4-1 as follows: " 4-1. The cost of property rights to land has been taken into account at the expense of the expenses, evenly over the period of time determined by the taxpayer, but not less than seven years. The costs are accounted for equally in the reporting and tax periods. "; paragraph 5 should be redrafted to read: " 5. The recognition of the income and expenses of the taxpayer is effected in the following order: 1), for the purposes of this chapter, the date of receipt of the income is recognized as the day of receipt of the funds in the banks and/or the cash register, the receipt of other property (works, (a) The need for payment; When used by the buyer in the calculations for the goods (work, service) and (or) 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 the third person; 2) the expenses of the taxpayer shall be recognized as expenses after they have been paid. For the purposes of this chapter of the payment of goods (works, services) and (or) property rights, the termination of the obligation of the taxpayer to acquire the goods (works, services) and (or) property rights before the seller, which is directly It relates to the supply of these goods (work, services) and (or) transfer of property rights. The cost is accounted for as follows: material expenses, including costs for raw materials and materials (including the cost of seeds, seedlings, seedlings and others) (b) Plants, fertilizers, fodder, medicines, biologants and plant protection products), as well as the cost of labour, are recognized as part of the costs at the time of the repayment of the arrears by write-off of funds from the settlement account of the taxpayer, payment from the cashier's office, and otherwise The moment of such repayments. The same applies to the payment of interest charges for the use of loan funds (including bank credits) and for payment of third parties; the cost of the goods purchased for further implementation The number of costs associated with the acquisition and disposal of these goods, including storage, maintenance and transportation costs, is recognized as part of the cost after actual payment; taxes and charges are accounted for as a part of expenses 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; 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 the manner provided for in paragraph 4 of this article, shall be reflected in The last day of the reporting (tax) period. These expenses are recognized only on paid fixed assets and intangible assets used in the conduct of business; when the taxpayer is paying the seller for payment of the goods purchased (Work, services) and (or) property rights of the 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 (performed work, services rendered) and (or) property rights. The costs specified in this subparagraph are based on the contract price, but not in excess of the amount of the promissory note; (Spaced by Federal Law dated 20 April 2014. N 81-FZ ) points 6 and 7 are void; in paragraph 8: Replace the word "Taxpayers" with "Organizations"; add the following paragraph: " Individual entrepreneurs keep records of income and expenditure for the purposes of calculating the tax base for a single agricultural tax in the book on income and expenditure of individual entrepreneurs applying the tax system for agricultural producers (single agricultural tax), form and The order of filling of which is approved by the Ministry of Finance of the Russian Federation. "; 5) in article 346-6: paragraph 3 should read: " 3. The income received in kind shall be taken into account when determining the tax base on the basis of the price of the contract, taking into account the market prices determined in the same manner as the order of market prices set out in article 40 of this Code. "; in paragraph 5: paragraphs first and second after the words "tax base" should be added with the words "for tax period"; in paragraph 4 of the word "general regime", replace the words "other modes"; in paragraph 5 of the paragraph "general regime" to read "other modes"; in paragraph 6: paragraph 1 should read: " 6. Organizations that, prior to the transition to the payment of a single agricultural tax in the calculation of the income tax of the organizations, used the accruals method when switching to the payment of a single agricultural tax shall be subject to the following rules: "; in subparagraph 1 of the words "during the period of application of the general tax regime", replace the words "prior to the payment of a single agricultural tax"; , paragraph 2, shall be declared null and void; in subparagraph 3 of the words " of the general taxation regime "shall be replaced by the words" in accordance with Chapter 25 of this Code "; In subparagraph 4, replace the word" taxpayers "with" the organization ", the words" during the period of the application of the general taxation regime "shall be replaced by the words" before the payment of a single payment ". of the agricultural tax ", the word" taxpayers "should be replaced by the word" organizations "; , in subparagraph 5, the word" taxpayers "should be replaced by the word" organizations "; add the following to subparagraph 6: " 6) Material and labour costs related to work in progress The production on the date of transition to the payment of a single agricultural tax, paid before the transition to the payment of a single agricultural tax, is taken into account when determining the tax base for a single agricultural tax in the reporting (tax) the period of manufacture of finished products. "; to supplement paragraph 6-1 with the following content: " 6-1. When an organization is transferred to the payment of a single agricultural tax, 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 payment of a single agricultural tax, in the form of the difference between the acquisition price (construction, manufacture, creation of the organization) of fixed assets and intangible assets and the amount of Accumulated depreciation in accordance with the requirements of chapter 25 of this Code. If a single agricultural tax is transferred to an organization applying the simplified taxation system in accordance with chapter 26-2 of this Code, the date of such transfer shall be the residual value. acquired (constructed, constructed) fixed assets and acquired (created by the organization) intangible assets defined in accordance with paragraph 3 of article 346-25 of this Code. When switching to payment of a single agricultural tax, 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, on the date of this transition is the residual value of the acquired (constructed, constructed) fixed assets and acquired (the organization's own) intangible assets that were paid prior to the transition to the payment of a single agricultural in the form of a tax, in the form of a difference between the purchase price (construction, of fixed assets and of intangible assets and the amount of amortization, 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 on the disposable income for individual activities. "; , paragraph 7: the first paragraph should read: " 7. Organizations that have paid a single agricultural tax on the basis of a tax base on income tax on organizations using the accrual method shall follow the following rules: "; sub-paragraphs 1 and 2, set out in The following wording: " 1) is recognized as part of the income composition of the debt (payment) to the taxpayer for goods delivered during the period of application of the single agricultural tax (performed work, services rendered) and (or) transferred property rights; 2) is recognized as an expense Payment of the arrears (payment) by the taxpayer for goods received during the period of application of the single agricultural tax (performed work, services rendered) and (or) obtained property rights. "; , to read: " 7-1. The income and expenses referred to in paragraphs 7 (1) and (2) of paragraph 7 of this article are recognized as the date on which the income tax base is calculated on the basis of the accrual basis. "; paragraph 8 should read as follows: " 8. In the event that an organization is transferred from the payment of a single agricultural tax to other tax regimes (excluding the tax system as a single tax on the 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 costs of the application of the single agricultural tax in the manner provided for in paragraph 4, subparagraph 2 Articles 346 to 5 of this Code, in the light of 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 transition to the payment of a single agricultural tax in the amount of For the period of application of the uniform agricultural tax of expenses determined in accordance with the procedure provided for in article 346, paragraph 4, paragraph 4, of the present Code. "; to supplement paragraphs 9 and 10 with the following: " 9. Individual entrepreneurs, when switching from different taxation regimes to the payment of a single agricultural tax and from a single agricultural tax to other taxation regimes, apply the rules set out in paragraphs 6 to 1 and 8 of this article. 10. 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. Revenue and expenses by type of activity for which the tax system is applied in the form of a single tax on individual activities in accordance with Chapter 26-3 of this Code (subject to provisions, of this chapter) are not included in the calculation of the tax base for a single agricultural tax. "; 6) in article 346-9: paragraph 4, after the word" shall "be supplemented by the word" taxpayers "; Paragraph 5 should read: " 5. The single agricultural tax payable after tax period is paid by the taxpayers not later than the period set by paragraph 2 (2) of article 346-10 of this Code for the filing of a tax declaration for tax purposes. period. "; 7) article 346-10, amend to read: " Article 346-10. Tax declaration 1. Taxpayers at the end of the reporting and tax periods submit tax returns to the tax authorities: 1) organization-at the place of their stay; 2) individual entrepreneurs-at their place of residence. 2. Taxpayers submit tax returns: 1) after the reporting period-no later than 25 days from the end of the reporting period; 2) after tax period-no later than 31 March of the year following the reporting period the tax period. (Paragraph 9 has become invalid-Federal Law of July 27, 2010). N 229-F 8) article 346-26, paragraph 2-1, add the following paragraph: " A single tax shall not apply to the business activities referred to in paragraphs 6 to 9 of paragraph 2 of this article, If they are carried out by organizations and individual entrepreneurs who have been transferred under Chapter 26-1 of this Code for the payment of a single agricultural tax, these organizations and individual entrepreneurs shall be sold through their trade and (or) public facilities. the food produced by their agricultural products, including the primary processing products produced by them from their own agricultural raw materials. ". Article 2 (Overtaken by force-Federal Law 02.10.2012. N 161-FZ) Article 3 Paragraphs eighty-ninth, 103rd and 104th Article 1 of Federal Law Article 4 1. This Federal Law shall enter into force one month after its official publication, with the exception of articles 1 and 3 of this Federal Law. 2. Articles 1 and 3 of this Federal Law shall enter into force on 1 January 2007, but not earlier than one month after the official publication of this Federal Law. 3. Provisions of article 346-5 of the Second Tax Code of the Russian Federation (in the wording of this Federal Law) and articles 2 to 1 of the Federal Act "On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain other acts", dated 6 August 2001 OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION President of the Russian Federation Vladimir Putin Moscow, Kremlin 13 March 2006 N 39-FZ