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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