Download Основные налоги для товаропроизводителей

The main taxes and obligatory payments for producers
(in terms of the Tax Code RF as of 01.03.2010)
Tax type
Taxable item
Tax rate
Federal taxes
Corporate profits
tax
Profit made by the tax payer is paid in accordance with 20%, of which:
ch. 25 of the tax code of the RF "On corporate tax"
• 2.0% to the federal budget,
• 18.0% to the budget of Ulyanovsk Region
For priority investment and innovative projects of
Ulyanovsk Region:
• 13.5% for a period of 5 years
Value
added
tax
Operations considered to be objects of tax assessment
in accordance with art. 146, ch. 21 "Value added tax"
TC RF (sale of goods, etc)
• 0% – export (p. 1 art. 164 TC RF)
• 10% – in accordance with lists, determined
by pp. 1-4 p. 2 art. 164 for food products,
children's products, periodical publications and
books, medical products
• 18% for other goods (work, services) (p. 3
art. 164 TC RF)
Excise duty
Operations considered to be objects of tax assessment
in accordance with art. 182 ch. 22 "Excise duty" TC
RF
In accordance with art. 193 ch. 22 "Excise duty"
TC RF
Personal
income tax
Total income for the calendar year (art. 209 TC RF)
13% (art. 224 TC RF)
with the exception of:
- the value of any winnings and prizes from
competitions, games, other events for advertising
goods, work and services, exceeding 4,000 roubles;
35%
- interest return from bank deposits regarding amounts
exceeding that calculated from the current CB RF
refinancing rate for the period during which interest is
calculated for rouble deposits (for foreign currency
deposits 9% per annum);
35%
- savings in interest on the borrowed funds received by
the tax payer, calculated as the difference of 3/4
refinancing rate for rouble loans (or 9% for foreign
currency deposits) and the actual interest paid;
- profit made by individuals who are not tax residents
of the Russian Federation;
30%
- profit from share ownership obtained in the form of
dividends.
9%
Stamp duty
Completion of legally significant acts, issue of
documents
In accordance with chapter 25.3 TC RF "Stamp
duty"
Tax on
mineral resource
extraction
In accordance with art. 336 ch. 26 "Tax on mineral
resource extraction" TC RF
from 0 to 17.5% depending on the type of
extracted minerals (in accordance with art. 342
ch. 26 TC RF)
Water tax
Extraction of water from bodies of water, use of water
bodies, with the exception of timber transportation in
rafts and booms, using bodies of water without water
extraction for hydro power; using of bodies of water
for transportation in rafts and booms in accordance
with art. 333.9 ch. 25.2 "Water tax" TC RF
The tax rate is established for rivers, lakes, seas
and economic regions in accordance with
art. 333.12 art 25.2 "Water tax" TC RF
Special tax regimes
Unified agricultural
tax
Profit, reduced by the amount of expenses calculated in 6%
accordance with art. 346.5, 346.6 TC RF
Companies are exempt from income tax, property
tax and are not liable for VAT
Unified tax for the
simplified tax system
Profits;
Profits, reduced by the amount of expenses calculated
in accordance with art. 346.15, 346.16 TC RF
6%
15%
5%, 10% – Separate categories of tax payer
conducting other activities corresponding to the
code determined by the Russian National
Classifier of Economic Activities (OKVED) in
accordance with the law of Ulyanovsk Region
dated 03.03.2009 No. 13-ZO
Companies transferred to the STS are exempt
from income tax, property tax and do not pay
VAT
Regional taxes
Corporate property
tax
Property included in the balance sheet as a fixed asset
in accordance with established accounting procedures
2.2%
For priority investment projects of Ulyanovsk
Region:
• 0% for a period up to 5 years in accordance with
the law of Ulyanovsk Region dated 5 November
2009 No. 176-ZO
Vehicle tax
Company vehicles
In accordance with art. 2 of the law of Ulyanovsk
Region No. 130-ZO dated 06.09.2007 "On vehicle
tax in Ulyanovsk Region" depending on the
vehicle category.
0% for companies which receive state support in
accordance with law of Ulyanovsk Region "On
state support for state support of priority
innovative projects of Ulyanovsk Region";
- companies created in order to implement
investment projects which, in accordance with the
law of Ulyanovsk Region dated 15 March 2005
No. 019-ZO "On the development of investment
activity in Ulyanovsk Region", are awarded the
status of investment project implemented in
special conditions, for the period of five years
from the day the investment project is awarded
the status of investment project implemented in
special conditions
Local taxes
Land tax
Land plots located within the territory of a municipal
district
In accordance with ch. 32 TC RF "Land tax", the
tax rates are established by regulatory legal acts of
municipal districts and may not exceed:
• 0,3% in relation to the land plots:
- of vested parties, recognised in accordance with
laws of the Russian Federation as agricultural
producers;
- occupied housing or provided for house
building;
- provided for personal subsidiary plot,
horticulture, gardening or livestock farming by
individuals and (or) associations;
• 1.0% regarding land plots with industrial
buildings (for MD, Ulyanovsk)
• 1.5% in relation to other land plots
• 0% – for companies-residents of special
economic zones, regarding land plots located on
the territory of the special economic zone, for the
period of five years from the moment of obtaining
land ownership rights for each land plot
Obligatory
contributions
Insurance
contributions
to the RF Pension
Fund for obligatory
pension insurance, to
the RF Social
Insurance Fund for
obligatory social
insurance in case of
temporary inability to
work and regarding
maternity, to the
Federal Compulsory
Medical Insurance
Fund and the
Territorial
Compulsory Medical
Insurance Fund
Payments and other remuneration charge to insurance
payers for individuals in accordance with art. 7 of the
Federal Law dated 24 July 2009 No. 212-FL
Insurance rates for 2010
- 10.3% – for companies for whom the unified
agricultural tax is applied
- 14% – for companies who have the status of
resident of a technology development special
economic zone, for companies for whom the
simplified tax system is applied
- 20% – for agricultural producers
- 26% – for other insurance payers in accordance
with art. 57 of the Federal Law dated 24 July
2009 No. 212-FZ