The law on the basics of the tax system of the Russian Federation. The law on the basics of the tax system in the Russian Federation. Chapter II. Types of taxes and competence of state authorities

The document has lost strength

Document as of August 2014

This Law defines the general principles of building a tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, duties and responsibilities of taxpayers and tax authorities.

Articles 1 - 17 have lost strength from January 1, 1999. - Federal Law of 07/31/1998 N 147-FZ.

Chapter II. Types of taxes and competence of state authorities

Article 18. Types of taxes levied in the Russian Federation

2. The competence of state authorities in solving issues on taxes is determined in accordance with this Law and other legislative acts.

The state authorities of all levels are not entitled to introduce additional taxes and compulsory deductions not provided for by the legislation of the Russian Federation, as well as raising rates of established taxes and tax payments.

3. Acts of the legislation of the Russian Federation on taxes and fees may be provided for the establishment of special tax regimes (tax systems), in accordance with which the specific procedure for calculating and paying taxes is introduced, including the replacement of the total taxes and fees of taxes and fees in this Tax .

The establishment and introduction of special tax regimes do not relate to the establishment and enactment of new taxes and fees. Cases and procedures for applying special tax regimes are determined by acts of the legislation of the Russian Federation on taxes and fees.

Article 19. Federal taxes. Special tax regimes

1. The following taxes include the federal taxes:

a) value added tax;

b) excise taxes;

c) the income tax of individuals;

d) a single social tax;

e) excluded. - Federal Law of 05.08.2000 N 118-FZ;

e) tax on operations with securities;

g) customs duty;

h) excluded. - Federal Law of 08.08.2001 N 126-FZ;

and) payments for the use of natural resources, credited to the federal budget, to the republican budget of the republic as part of the Russian Federation, in the regional, regional budgets of the edges and regions, the regional budget of the Autonomous Region, district budgets of autonomous districts and district budgets of the districts in the manner and on the conditions, stipulated by the legislative acts of the Russian Federation;

k) the income tax of organizations;

l) excluded. - Federal Law of 05.08.2000 N 118-FZ;

m) excluded. - Federal Law of July 24, 2002 N 110-FZ;

n) excluded. - Federal Law of 05.08.2000 N 118-FZ;

o) state duty;

n) property tax passing in the order of inheritance and donation;

p) fee for the use of the names "Russia", "Russian Federation" and formed on their basis words and phrases;

c) has lost strength. - Federal Law of December 31, 2002 N 193-FZ;

t) has lost strength. - Federal Law of 27.12.2002 N 182-FZ;

y) excluded. - Federal Law of 05.08.2000 N 118-FZ;

f) the fee for the use of water bodies;

x) fees for issuing licenses and the right to manufacture and turnover of ethyl alcohol, alcohol-containing and alcoholic beverages;

c) excluded. - Federal Law of 05.08.2000 N 118-FZ (ed. 24.03.2001);

h) tax on mining;

w) fees for using the objects of the animal world and for the use of water biological resources.

2 - 4 excluded. - Federal Law of 05.08.2000 N 118-FZ.

2. Federal taxes (including the size of their rates, taxation facilities, tax payers) and the procedure for enrolling them in the budget or to the extrabudgetary fund are established by legislative acts of the Russian Federation and are charged throughout its territory.

3. In the execution of agreements on the division of products concluded by the parties in accordance with the Federal Law "On Production Declaration Agreements", the collection of federal taxes and fees is replaced by a section of manufactured products between the state and the investor. Challengement of federal taxes and fees not replaced by the section of manufactured products between the state and the investor is carried out in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of the Federal Law "On Production Decans".

Special tax regime When implementing product sharing agreements is established by the Tax Code of the Russian Federation.

Article 20. Taxes of the republics as part of the Russian Federation and taxes of edges, regions, autonomous region, autonomous districts

1. To taxes, the republics as part of the Russian Federation, edges, regions, autonomous field, autonomous districts include the following taxes:

a) raised strength. - Federal Law of 11.11.2003 N 139-FZ;

b) forest income;

c) excluded. - Federal Law of 17.06.1999 N 112-FZ;

d) lost strength. - Federal Law of 07.07.2003 N 117-FZ;

e) raised power. - Federal Law of 07.07.2003 N 117-FZ;

e) raised strength. - Federal Law of 24.07.2002 N 104-FZ;

g) transport tax;

h) a tax on gambling business;

and) tax on property of organizations.

2. Taxes indicated in subparagraphs "A" and "B" of paragraph 1 of this article are established by legislative acts of the Russian Federation and are charged throughout the Russian Federation. At the same time, specific rates of these taxes are determined by the laws of the republics as part of the Russian Federation or the decisions of the state authorities of the leaders, regions, the autonomous region, autonomous districts, unless otherwise established by legislative acts of the Russian Federation.

Paragraph has lost strength. - Federal Law of 07.07.2003 N 117-FZ.

3. Excluded. - Federal Law of 27.11.2001 N 148-FZ.

3. Involve. - Federal Law of 06.06.2003 N 65-FZ.

Article 21. Local taxes

1. The following taxes belong to the local:

a) property tax of individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxation object;

b) land tax. The procedure for enrolling income tax revenues to the relevant budget is determined by the legislation on Earth;

c) registration fee from entrepreneurial individuals. The amount of collection is credited to the budget at the place of registration;

d) - g) they have lost strength. - Federal Law of 07.07.2003 N 117-FZ;

and) - c) they have lost strength. - Federal Law of 07.07.2003 N 117-FZ;

h) excluded. - Federal Law of 05.08.2000 N 118-FZ.

2. Taxes listed in subparagraphs "A" - "in" clause 1 of this article are established by legislative acts of the Russian Federation and are charged throughout its territory. At the same time, the specific rates of these taxes are determined by the legislative acts of the republics as part of the Russian Federation or the decisions of the state authorities of the region, regions, the autonomous region, autonomous districts, areas, cities and other administrative territorial entities, unless otherwise provided by the legislative act of the Russian Federation.

3. Involve. - Federal Law of 07.07.2003 N 117-FZ.

4. The tax provided for in subparagraph "s" of paragraph 1 of this article may be established by the decisions of district and urban representative bodies - local councils of people's deputies.

The amounts of tax payments and fees are credited to district budgets of districts, city budgets of cities or by decision of district and urban representative bodies - local councils of people's deputies - to district budgets of districts (in cities), budgets of settlements and rural settlements.

5. It has lost strength. - Federal Law of 07.07.2003 N 117-FZ.

6. It has failed. - Federal Law of 06.06.2003 N 65-FZ.

Chapter III. FINAL PROVISIONS

Articles 22 - 26 have lost strength from January 1, 1999. - Federal Law of 07/31/1998 N 147-FZ.

The president
Russian Federation
B.ELtsin

Moscow, House of Soviets of Russia

According to the Law of the Russian Federation "On the Basic Fundamentals of the Tax System in the Russian Federation" dated December 27, 1991, the obligatory contribution to the budget of the relevant level or to the extrabudgetary fund, carried out by payers in the manner and on the conditions determined by the legislation acts.

The totality of taxes, fees, duties and other payments charged in the prescribed manner forms a tax system. Tax payers are legal entities and individuals, in which, in accordance with legislative acts, the obligation to pay taxes is entrusted.

The objects of taxation are income (profit), the cost of certain goods, certain types of taxpayers, operations with securities, use of natural resources, property of legal entities and individuals, the transfer of property, added value of products, works and services, etc. The same object It can be taxed only once for the tax period defined by law.

The taxpayer must:

· In a timely manner and fully pay taxes;

· Learn accounting, draw up reports on financial and economic activities;

· Submit to the tax authorities necessary for calculating and paying taxes documents and information;

· To fulfill the requirements of the tax authority to eliminate the violations of tax legislation;

The taxpayer has the right:

· Use tax benefits;

· Get \u200b\u200bacquainted with acts of inspections conducted by tax authorities;

· Appeal to the decisions of tax authorities and the actions of their officials;

The tax system of Russia includes three categories of taxes: federal, republican (edges, regions) and local.

1.Federal taxes.

A feature of federal taxes is that they are established only by federal laws and are binding on the territory of the whole country. The federal taxes include:

Value added tax

Enterprise income tax

State duty

Customs revenues

Income tax with individuals, etc.

2. Regional taxes .

They include payments of three groups:

Established by federal laws, challenge them is mandatory in all subjects of the Russian Federation (tax on property of enterprises, water fees). The procedure for paying these taxes in the subjects may differ, because Representative authorities independently determine the tax rate, the order of its payment, tax breaks.

Optional taxes, which are also established by federal laws, but are introduced by the authority of the representative power of the subject of the Russian Federation at its discretion and only then acquire binding force (fee for educational institutions)

Taxes established by the representative authorities of the constituent entities of the Russian Federation at its own discretion.

Local taxes - they enroll in local budgets.

Three of them are tax on property of individuals, land tax and registration fees with individuals involved in business activities - established by the laws of the Russian Federation and are subject to mandatory throughout the country. The rest (fee for the right to trade, the tax on the maintenance of the housing stock, the collection of transactions performed on the stock exchanges and others) - optional. The law on the fundamentals of the tax system establishes the maximum rates on most of them, the objects of the taxation and the circle of payers. But they receive compulsory strength only after the decision of the local governments by representative bodies.

The third group of local taxes make up taxes and fees set by local authorities at their own discretion.

Subjects (payers) are allocated taxes from legal entities and individuals.

The first group includes value added taxes, profit, excise taxes, etc.

To the second - income tax, property tax passing in the order of inheritance and donation, etc.

But there is a group of taxes common to individuals and legal entities. This land tax, taxes credited to road funds - tax from vehicle owners, tax on the implementation of fuel and lubricants, etc.

Depending on the nature of the use, taxes may be a common value and targeted. Taxes of general significance are credited to the budget, and targeted - in extra-budgetary trust funds.

Depending on the shape of the tax burden, taxes can be direct and indirect. The Tax System of the Russian Federation proceeds to the active use of indirect taxes.

Direct taxes are directly addressed to the taxpayer - its income, property, etc. The legal and actual payer in this case coincides.

Direct taxes are the earliest form of taxation. Among the first, the first, parmel, domestic taxes arose. Currently, in Russia direct taxes are income tax, land tax, property tax - they constitute most of all taxes.

Indirect taxes differ from direct disguise. The tax is established in the form of allowance for the price of the goods sold, and therefore it is not associated with the income or property of the payer. The law imposes the amount of tax in the treasury to the enterprise, which produces or implements the goods, provides services at the expense of revenue. In fact, this tax pays a consumer who acquires these products or services at prices that are raised by the amount of indirect tax. Such indirect taxes are excise taxes, value added tax, sales tax.

Thus, it seems that indirect taxes are unfair taxes. The poorer, the bigger share of his income he gives the state in the form of these taxes.

In Western countries, indirect taxes are widely used. They allow you to quickly and regularly receive large sums, which allows you to stimulate or restrain production in one way or another, as well as regulate consumption. In developed capitalist countries, with all the negative parties of indirect taxation, it does not oppose the development of the economy.

The objects of taxation for legal entities may be profit, income, the cost of certain goods, as well as property. Accordingly, legal entities pay taxes: added value, on profits, bank revenues and insurance activities, on property enterprises. They also extends a number of taxes of targeted appointments, relating to individuals at the same time - taxes in road funds, land tax.

The most significant of them according to the number of payers and by credited amounts - value added tax, income tax, excise taxes.

Profit Tax

Its payers are enterprises and organizations having a separate balance and accounting account.

The object of taxing is gross profit, which is the amount of profit (loss) from the sale of products (works, services), fixed assets, other property of enterprises and income from non-engineering operations, reduced to the amount of costs for these operations.

"On the basics of the tax system in the Russian Federation"

(as amended on July 16, of December 22, 1992, May 21, 1993, July 1, 1994, July 21, 1997, July 31, October 22, November 18, December 29, 1998, February 10, June 17, July 8, 1999, August 5, 2000, March 24, 6, August 8, November 27, 29, December 31, 2001, July 24, 2002)

Chapter II.

Types of taxes and competence of state authorities

2. The competence of state authorities in solving issues on taxes is determined in accordance with this Law and other legislative acts.
The state authorities of all levels are not entitled to introduce additional taxes and compulsory deductions not provided for by the legislation of the Russian Federation, as well as raising rates of established taxes and tax payments.

3. Acts of the legislation of the Russian Federation on taxes and fees may be provided for the establishment of special tax regimes (tax systems), in accordance with which a special procedure for calculating and paying taxes is introduced, including the replacement of the total taxes and fees of taxes and fees with one tax .
The establishment and introduction of special tax regimes do not relate to the establishment and enactment of new taxes and fees. Cases and procedures for applying special tax regimes are determined by acts of the legislation of the Russian Federation on taxes and fees.

Article 19. Federal taxes

1. The following taxes include federal taxes:
a) value added tax;
b) excise taxes;
c) the income tax of individuals;

D) a single social tax;
e);
e) tax on operations with securities;
g) customs duty;

I) payments for the use of natural resources credited to the federal budget, to the republican budget of the republic as part of the Russian Federation, in the regional, regional budgets of the edges and regions, the regional budget of the Autonomous Region, the district budgets of autonomous districts and district budgets of the districts, in order and conditions stipulated by the legislative acts of the Russian Federation;

K) the income tax of organizations;
l);

N);
o) state duty;
n) property tax passing in the order of inheritance and donation;
p) fee for the use of the names "Russia", "Russian Federation" and formed on their basis words and phrases;
(c) Tax on the purchase of foreign monetary signs and payment documents expressed in foreign currency;
t) tax on gambling business;
y);
f) the fee for the use of water bodies;
x) fees for issuing licenses and the right to manufacture and turnover of ethyl alcohol, alcohol-containing and alcoholic beverages;

C) Tax on certain types of vehicles.

H) Mineral mining tax.
2. Federal taxes (including the size of their rates, taxation facilities, tax payers) and the procedure for enrolling them in the budget or to the extrabudgetary fund are established by legislative acts of the Russian Federation and are charged throughout its territory.
3. In the execution of agreements on the division of products concluded by the parties in accordance with the Federal Law "On Production Declaration Agreements", the collection of federal taxes and fees is replaced by a section of manufactured products between the state and the investor. Challengement of federal taxes and fees not replaced by the section of manufactured products between the state and the investor is carried out in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of the Federal Law "On Production Decans".

Article 20. Taxes of the republics as part of the Russian Federation and taxes of edges, regions, autonomous region, autonomous districts
1. To taxes, the republics as part of the Russian Federation, edges, regions, autonomous field, autonomous districts include the following taxes:
a) tax on property of enterprises. The amount of tax payments to equal shares is credited to the republican budget of the republic as part of the Russian Federation, regional, regional budgets of the edges and regions, the regional budget of the Autonomous Region, district budgets of autonomous districts and to district budgets of the districts, city budgets of cities at the location of the payer;
b) forest income;

D) collecting educational institutions charged from legal entities;
The amounts of payments for this collection are credited to the republican budget of the republic as part of the Russian Federation, regional, regional budgets of the edges and regions, the regional budget of the Autonomous Region and the district budgets of autonomous districts and are used by the targeted appointment for additional funding for educational institutions.

E) sales tax.

Sales tax payments are credited to the budgets of the constituent entities of the Russian Federation and to local budgets in the amount of 40 and 60 percent, respectively;

E) a single tax on imputed income for certain types of activities;

G) transport tax.

2. Taxes indicated in subparagraphs "A" and "B" of paragraph 1 of this article are established by legislative acts of the Russian Federation and are charged throughout the Russian Federation. At the same time, specific rates of these taxes are determined by the laws of the republics as part of the Russian Federation or the decisions of the state authorities of the leaders, regions, the autonomous region, autonomous districts, unless otherwise established by legislative acts of the Russian Federation.
The collection specified in subparagraph "g" of paragraph 1 of this article is established by the legislative acts of the republics as part of the Russian Federation, the decisions of the state authorities of the region, regions, the autonomous region and autonomous districts. The rates of this collection may not exceed the size of one percent of the annual wage fund of enterprises, institutions and organizations located in the territory of the republics as part of the Russian Federation, edges, regions, autonomous field and autonomous districts.

3. In the execution of agreements on the division of products concluded by the Parties in accordance with the Federal Law "On Production Declaration Agreements", the collection of taxes and fees of constituent entities of the Russian Federation is replaced by the section of manufactured products between the state and the investor or is carried out in accordance with the legislation of the Russian Federation and the laws of the subjects Of the Russian Federation on taxes and fees, taking into account the provisions of the Federal Law "On Production Decans".

Article 21. Local taxes

1. The following taxes belong to the local:
a) property tax of individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxation object;
b) land tax. The procedure for enrolling income tax revenues to the relevant budget is determined by the legislation on Earth;
c) registration fee from entrepreneurial individuals. The amount of collection is credited to the budget at the place of registration;

D) tax on the construction of industrial facilities in the resort area;
e) spa collection;
e) fee for the right of commerce. The collection is established by district, urban (without district division), district (in the city), village, rural government authorities - local councils of people's deputies. The collection is paid by acquiring one-time coupon or temporary patent and is fully credited to the relevant budget;
g) targeted fees with citizens and enterprises, institutions, organizations regardless of their organizational and legal forms for the content of the police, to the improvement of territories, for the needs of education and other purposes.
The rate of fees per year cannot exceed 3 percent of 12 minutes established by the law of minimum monthly wage for an individual, and for a legal entity - 3 percent of the annual wage foundation calculated on the basis of the minimum monthly wage established by law.
Rates in cities and districts are established by the relevant representative authorities - local councils of national deputies, and in villages and rural settlements - at meetings and searches of residents;
h) advertising tax. The tax pay legal entities and individuals advertising their products at a rate not exceeding 5 percent of the cost of advertising services;
and) the tax on the resale of cars, computing equipment and personal computers. The tax pay legal entities and individuals reselling these goods at a rate not exceeding 10 percent of the transaction amount;
K) Collection from dog owners. The collection contributes individuals with dogs in the cities (except for service), in the amount not exceeding 1/7 established by the law of the minimum monthly wage per year;
l) license fee for the right to trade in wine-vodka products. The collection includes legal entities and individuals implementing wine-vodka products to the population, in the amount: from legal entities - 50 established by law of the minimum monthly wage per year, individuals - 25 established by law of the minimum monthly wage per year. When trading in these persons from temporary outlets, serving evenings, balls, walking and other events, - half of the amount established by the law of the minimum monthly wage for each day of commerce;

M) license fee for the right of local auctions and lotteries. The collection makes their organizers in the amount not exceeding 10 percent of the cost of the goods declared to the auction or the amount on which lottery tickets are released;
n) a fee for issuing an apartment order. The collection is made by individuals when receiving the right to populate a separate apartment in a amount not exceeding 3/4 of the minimum monthly payment established by the law, depending on the total area and the quality of housing;
O) Parking for vehicles. The collection contributes legal entities and individuals for parking lots in specially equipped places for these purposes in the sizes established by representative authorities - local councils of people's deputies;
n) fee for the right to use local symbols. The product manufacturers are made on which local symbolism (coat of arms; types of cities, localities, historical monuments and other) are used, in a size not exceeding 0.5 percent of the cost of products sold;
p) Charge for participation in the runs on the racetracks. The collection contributes legal and individuals that put their horses on commercial contests, in the sizes established by local government bodies, in which the hippodrome is located;
c) fee for winning on the run. The collection contributes to those who won in the game on the tote of the hippodrome, in the amount not exceeding 5 percent of the amount of the win;
T) Collection with persons participating in the game on the tote of the hippodrome. The collection is made in the form of a percentage allowance for the board established for participating in the game, in a size not exceeding 5 percent of this fee;
(u) Collecting transactions made on stock exchanges, with the exception of transactions provided for by legislative acts on taxation of securities operations. The collection contributes to the transaction in the amount not exceeding 0.1 percent of the transaction amount;
f) Fee for the right to hold movie and television. Collection of commercial film and television-telorganization, which makes shooting, requiring local authorities to implement organizational measures (the allocation of police units, the clarification of the territory of filming and other), in the sizes established by representative authorities - local councils of people's deputies;
x) fee for cleaning the territories of settlements. The collection contributes legal and individuals (owners of buildings) in the amount established by representative bodies - by local councils of people's deputies;
c) fee for the opening of the gambling business (installation of slot machines and other equipment with non-broadcasters or monetary wins, card tables, roulettes and other means for the game). Legal and individuals are fees are the owners of the specified means and equipment, regardless of the place of their installation. Rates of collection and order of its collection are established by representative bodies - local councils of people's deputies;

2. Taxes listed in subparagraphs "A" - "in" clause 1 of this article are established by legislative acts of the Russian Federation and are charged throughout its territory. At the same time, the specific rates of these taxes are determined by the legislative acts of the republics as part of the Russian Federation or the decisions of the state authorities of the region, regions, the autonomous region, autonomous districts, areas, cities and other administrative territorial entities, unless otherwise provided by the legislative act of the Russian Federation.
3. Taxes listed in subparagraphs "G" and "D" of paragraph 1 of this article may be administered by the district and city government bodies in which the resort area is located. The amounts of tax payments are credited to the district budgets of the districts and city budgets of cities.
In rural areas, the amount of tax payments with equal shares is credited to the budgets of rural settlements, towns, cities of district subordination and regional budgets, regional, regional budgets of the edges and regions in the territory of which there is a spa terrain.
4. Taxes and fees provided for in subparagraphs "s" - "x" of paragraph 1 of this article can be established by the decisions of district and urban representative bodies - local councils of people's deputies.
The amounts of tax payments and fees are credited to district budgets of districts, city budgets of cities or by decision of the district and city government bodies - to district budgets of districts (in cities), budgets of settlements and rural settlements.
5. Expenses of enterprises and organizations on the payment of taxes and fees specified in subparagraphs "F", "Z", "O", "F", "X" and "H", paragraph 1 of this article, refer to the financial results of enterprises, Land tax - on the cost of production (works, services), the rest of local taxes and fees are paid by enterprises and organizations at the expense of the profits remaining after payment of income tax (income).

6. In the execution of agreements on the division of products concluded by the parties in accordance with the Federal Law "On Production Declaration Agreements", the collection of local taxes and fees is replaced by the section of manufactured products between the state and the investor or is carried out in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation On taxes and fees and relevant regulatory legal acts of local governments, taking into account the provisions of the Federal Law "On Production Decans".

President of the Russian Federation B.Leltsin

Chapter I. General Provisions (Article 1-17)

Chapter II. Types of taxes and competence of state authorities (Art. 18-21)

Chapter III. Final Provisions (Art. 22-26)

Decree of the Armed Forces of the Russian Federation of December 27, 1991 N 2119-1 "On the procedure for the enactment of the Law of the Russian Federation" On the basis of the tax system in the Russian Federation "

This Law defines the general principles of building a tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, duties and responsibilities of taxpayers and tax authorities.

Chapter I.
General.

Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 1 of this Law after part first was supplemented with a part of the second. Changes are enacted from July 1, 1992

Article 1. Establishment and cancellation of taxes and other payments.

The establishment and cancellation of taxes, fees, duties and other payments, as well as their benefits to their payers are carried out by the Supreme Council of the Russian Federation and other government bodies in accordance with this Law.

The state authorities of the national-state, national and administrative and territorial formations Additional tax benefits can only be provided within the amount of taxes credited in accordance with the legislation of the Russian Federation in their budgets.

The laws leading to the change in the size of tax payments do not have the inverse force.

Article 2. The concept of tax, other payment and tax system.

Under the tax, fees, duty and other payment is a mandatory contribution to the budget of the relevant level or to the extrabudgetary fund, carried out by payers in the manner and on the conditions determined by legislative acts.

The totality of taxes, fees, duties and other payments (hereinafter referred to as taxes) are charged in the prescribed manner forms a tax system.

Article 3. Tax payers.

Tax payers are legal entities, other categories of payers and individuals, in which, in accordance with legislative acts, the obligation to pay taxes is entrusted. Tax payers specified in this article are hereinafter referred to as taxpayers.

The Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 4 of this Law was supplemented with part of the second. Changes are enacted from July 1, 1992

Article 4. The obligation to take into account the taxpayer.

The taxpayer is subject to registration with the state tax service authorities of the Russian Federation (hereinafter tax authorities). At the same time, banks and credit institutions open the calculated and other accounts to taxpayers only upon presentation of a document confirming the tax authority, and within five days reported to this authority on the opening of the specified accounts.

For non-fulfillment of these requirements on managers of banks and credit institutions, administrative fines are imposed in the amount of the five-time minimum wage established by the law.

See the instructions on the procedure for accounting for taxpayers, approved by order of the State Service Service of the Russian Federation of June 13, 1996 NA-3-12 / 49

According to the decree of the President of the Russian Federation of May 23, 1994, N 1006 in the case of the opening of banks and other credit institutions without notifying the tax authority on the heads of banks, administrative fines are imposed in the size of the currently established minimum monthly payroll.

Article 5 Taxation facilities.

Taxation facilities are income (profits), the cost of certain goods, certain types of taxpayers, operations with securities, the use of natural resources, property of legal entities and individuals, the transfer of property, added value of products, works and services and other objects established by legislative acts.

Article 6. Presentation of taxation.

The same object can be taxed by one species only once for the tax period defined by law.

Article 7 of this Law, amendments were made on May 21, 1993. Changes are submitted from July 1, 1993 (see the text of Article 7 in the previous edition)

Article 7. The procedure for establishing tax rates.

Tax rates, with the exception of excise rates and customs duties, are established by the Supreme Council of the Russian Federation and other government bodies in accordance with this Law.

Article 8 of this Law was set forth in the new edition May 21, 1993. Changes are submitted from July 1, 1993 (see Article 8 text in the previous edition)

Article 8. The procedure for establishing excise rates and customs duties.

For certain types and groups of goods defined by the Supreme Council of the Russian Federation, excise rates are established by the Government of the Russian Federation.

Customs duties are determined in the manner prescribed by the Law of the Russian Federation "On the Customs Tariff".

Article 9. Distribution of taxes from taxes between budgets of different levels.

The enrollment of tax revenues to the budgets of different levels and in extra-budgetary funds is carried out in the manner and on the conditions determined by the Supreme Council of the Russian Federation and other government bodies in accordance with this Law and other legislative acts.

On enrollment of revenues from federal taxes to the budgets of the constituent entities of the Russian Federation in 1996-1998, see the Federal Law of December 31, 1995 N 228-FZ

Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 10 of this Law was supplemented by parts of the second and third. Changes are enacted from July 1, 1992

Article 10. Tax benefits.

Taxes can be established in the manner and on the conditions determined by legislative acts, the following benefits:

• non-taxable minimum object of tax;
• seizure from the taxation of certain elements of the tax object;
• exemption from taxes of individuals or categories of payers;
• lower tax rates;
• deduction from the tax salary (tax pay for the estimated period);
• target tax breaks, including tax loans (deferment of tax collection);
• other tax breaks.

Benefits for all taxes are applied only in accordance with applicable law.

Part Three of Article 10 of this Law was changed by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Additions to Selected Laws of the Russian Federation on Taxes". Changes are entered into force on July 1, 1992. (see text in the previous edition)

It is prohibited to provide tax benefits that are individual in nature, unless otherwise established by legislative acts of the Russian Federation.

Article 11 of this Law has been changed by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Additions to Selected Laws of the Russian Federation on Taxes". Changes are enrolled in action from January 1, 1993. (see text in the previous edition)

Article 11. Duties of the taxpayer.

1. The taxpayer must:

• timely and fully pay taxes;
• book accounting, draw up reports on financial and economic activities, ensuring their safety for at least five years;
• submitting tax authorities necessary for calculating and paying taxes documents and information;
• make corrections in accounting in the amount of the amount of hidden or low income (profits) identified by the audits of tax authorities;
• in case of disagreement with the facts set forth in the certificate of verification produced by the tax authority, to submit written explanations of the motives for refusing to sign this act;
• fulfill the requirements of the tax authority to eliminate the violations of tax legislation;
• in the event of liquidation (reorganization) of a legal entity for the decision of the owner (authority, the authorized) or by decision of the court, to inform the tax authorities within a ten-day term about the decision to eliminate (reorganization);
• other duties.

The obligations of the taxpayer arise in the presence of the object of taxation and on the grounds established by legislative acts.

In order to determine the obligations of the taxpayer, legislation establishes and define:

• taxpayer (tax entity);
• object and source of tax;
• unit of taxation;
• tax rate (tax credit rate);
• tax payments;
• the budget or extrabudgetary fund in which the tax salary is credited.

2. The obligation of an individual for the payment of tax is terminated by the tax paid by him, the tax cancellation, as well as the death of the taxpayer, if it is impossible to pay the tax without his personal participation, unless otherwise established by legislative acts.

3. The obligation of a legal entity for the payment of tax is terminated by the tax pay or the cancellation of the tax. The impossibility of paying tax is the basis for recognizing in the procedure established by law by a legal entity carrying out entrepreneurial activities, bankrupt. In the event of the liquidation of a legal entity in court or by decision of the owner, the obligation to pay for inconsistencies on the tax is imposed on the liquidation commission.

4. In case of non-fulfillment by the taxpayer its duties, their execution is ensured by the measures of administrative and criminal liability, financial sanctions in accordance with this Law and other legislative acts, as well as the key to monetary and commodity values, guarantee or guarantee of the taxpayer creditors.

Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 12 of this Law was supplemented after paragraph of the first paragraph of the second. Changes are enacted from July 1, 1992

Article 12. Taxpayer's rights.

The taxpayer has the right:

• use benefits for paying taxes on the grounds and in the manner prescribed by legislative acts;
• submit to tax authorities documents confirming the right to tax benefits;
• get acquainted with the acts of inspections conducted by the tax authorities; submit to tax authorities explanations on calculating and paying taxes and on acts of inspections carried out;
• in the manner prescribed by law, appeal to the decisions of tax authorities and the actions of their officials and other rights established by legislative acts.

Article 13 of this Law has been changed by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Additions to Selected Laws of the Russian Federation on Taxes." Changes are submitted from January 1, 1993 (see the text in the previous edition)

Decree of the Constitutional Court of the Russian Federation of December 17, 1996, N 20-p provisions of Article 13 of this Law, allowing to collect the amount of fines, as well as the entire amount of hidden or understated income (profits) in indisputable procedure without their consent, are not recognized as Constitution of the Russian Federation

Article 13. The liability of the taxpayer for violating tax legislation.

1. The taxpayer who violated tax legislation, in accordance with laws established by law be responsible in the form:

A) the recovery of the entire amount of hidden or low income (profit) or the tax amount of the hidden or unaccounted object of taxation and the fine in the amount of the same amount, and with a re-violation of the corresponding amount and fine in the twofold size of this amount. When the court establishes the fact of intentional concealment or underestimation of income (profit), the verdict or by the court decision on the claim of the tax authority or the prosecutor can be charged to the federal budget of the penalty in fivefold the size of hidden or underestimated amount of income (profits);
The decree of the President of the Russian Federation dated May 8, 1996 N 685 established that technical errors in drawing up and calculating tax payments, independently identified by taxpayers and promptly communicated to the tax authorities about errors are not tax violations b) a fine for each of the following violations:

• for the lack of accounting of tax objects and for maintaining the accounting of the object of taxation with a violation of the established procedure, which resulted in concealment or underestimation of income for the verifiable period, in the amount of 10 percent of the tax amounts due;
• for failure to submit or late submission to the tax authority of documents necessary for calculating, as well as for payment of tax, in the amount of 10 percent due to payment for the next term of the tax;
  On the presentation by the organizations of quarterly accounting reporting to state tax inspections, see the letter of the State Service of the Russian Federation of January 23, 1996 N 11-03-9

2. Officials and citizens guilty of violation of tax legislation are involved in the procedure established by law to administrative, criminal and disciplinary responsibility.

3. To legal and individuals liberated from the payment of tax, the types of responsibility provided for by this article on this tax are not applied.

For the practice of consideration of disputes for recovery from citizens-entrepreneurs for taxes on taxes, as well as fines and other sanctions, see the letter of the State Service of the Russian Federation of July 9, 1996 N PV-6-11 / 467

The Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Subparagraph "B" of paragraph 1 of Article 14 was supplemented with a new paragraph. Changes are enacted from July 1, 1992

Article 14. The rights of tax authorities and their officials.

1. Tax authorities are entitled:

A) to initiate in the prescribed manual procedure for banning entrepreneurial activities; b) present to the court or arbitration court of claims:

• on the liquidation of enterprises on the grounds established by the legislation of the Russian Federation;
• on recognition of transactions invalid and recovery in the income of the state of all obtained by such transactions;
  On the presentation of a claim for recognizing the transaction of invalid and recovery in the income of the state of all received according to such transactions, see the letter of the state authority of the Russian Federation of August 15, 1995 N PV-4-08 / 50
• on recovery of unjust acquired not on the transaction, but as a result of illegal actions;
• on the recognition of the registration of an enterprise invalid in cases of violation of the established procedure for creating an enterprise or non-compliance with the constituent documents to the requirements of the legislation and recovery of income received by this enterprise;

2. Tax officials are entitled to the procedure established by law:

(A) Check all documents related to calculus and pay taxes, to obtain the necessary explanations, references and information on issues arising from checks; b) Survey any income used to extract (profits) or related to the content of tax objects, regardless of the location of their production, warehouse, commercial and other places of taxpayers. In case of a refusal of an individual, to allow officials of the tax authority to survey the premises used to extract income (profits), or non-submission to them necessary to calculate the taxes of documents, the taxable income is determined by the tax authorities, based on income on similar types of entrepreneurial activities; Subparagraph c) of paragraph 1 of Article 14 of this Law was changed by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Addenda to Selected Laws of the Russian Federation on Taxes". Changes are submitted from January 1, 1993 (see the text in the previous edition) c) suspend taxpayer operations on bank accounts and credit institutions in cases of failure to submit to the tax authority of documents related to calculation or payment of taxes; d) impose on heads of banks, credit institutions, as well as administrative penal authorities in the event of non-compliance with the instructions of tax authorities; e) withdrawal from taxpayers documents testifying to concealment or income (profits) or on concealing other objects from taxation, with simultaneous production of examination of documents and fixing their content; e) receive without payment from all legal entities the data necessary for calculating tax payments payers; g) Other rights provided for by legislative acts.

Clause 1 of Article 14 of this Law has been complemented by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Additions to Selected Laws of the Russian Federation on Taxes". Dualification is enhanced from January 1, 1992

The rights stipulated by subparagraphs "in" and "g" of this clause are provided by the heads and deputy heads of state tax inspections and are implemented by adopting relevant decrees.

The Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 15 of this Law has been changed. Imendments were enacted from July 1, 1992 (see Article 15, as amended by December 27, 1991)

Article 15. Responsibilities of banks, credit institutions and enterprises.

Banks, credit institutions, stock exchanges and other enterprises are obliged to submit to the relevant tax authorities data on financial and economic operations of taxpayers - customers of these institutions and enterprises for the past fiscal year in the manner established by the Ministry of Finance of the Russian Federation.

On the procedure for submitting banks and credit institutions of information to the tax authorities, see the letter of the Ministry of Finance of the Russian Federation of January 17, 1994 N 5

In case of failure to submit such data, the leaders of these institutions and enterprises are involved in administrative responsibility in the form of a fine in the amount of a five-time minimum monthly payment established by the law for each week of delay.

Banks and credit institutions are prohibited to delay the execution of taxpayers' assignments to transfer taxes to the budget or to the extrabudgetary fund and use the incomplete amounts of taxes as credit resources. In the case of establishing such facts, the tax authority charges the income received by these institutions to the federal budget with the involvement of managers of these institutions to administrative responsibility in the form of a fine in the amount of the five-time minimum wage established by law.

In case of non-fulfillment (delay of execution) due to the fault of a bank or a credit institution of a payment order of the taxpayer from this institution, in the prescribed manner of the penalty in the amount of 0.2 percent of the unpaid amount of the tax for each day of the delay of payment, from the established period of payment of the detected tax amount detected. Decisions of penalties do not exempt the bank or credit institution from other types of responsibility.

For the simultaneous use of penalties and fine bodies of the Federal Treasury, see the Ministry of Finance of the Russian Federation of May 22, 1996 N 3-A2-02

Enterprises are required to properly maintain income tax on individuals paid to individuals and in a timely manner to transfer retained amounts to the budget. In case of non-fulfillment of these duties, the leaders of these enterprises are involved in administrative responsibility in the form of a fine in the amount of a five-time minimum wage established by law.

Part of the sixth article 15 of this Law has been changed by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Addenda to Selected Laws of the Russian Federation on Taxes." Changes are submitted from January 1, 1993 (see the text in the previous edition)

Enterprises are obliged until the date of payment is to pass the payment order to the relevant bank agencies to transfer taxes to the budget or in extra-budgetary funds. These payment orders by banks and credit institutions are fulfilled in priority.

The fee for servicing legal entities and individuals for such operations is not charged.

Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 16 was supplemented by parts of the third and fourth. Changes are enacted from July 1, 1991

Article 16. Responsibilities and liability of tax authorities.

Tax authorities and their employees are obliged to maintain a commercial secret, the secret of information on the contributions of individuals and fulfill other duties stipulated by the Law of the Russian Federation "On the State Tax Service of the Russian Federation".

Damage (including missed benefits), caused by taxpayers due to improper exercise by the tax authorities and their employees assigned duties to be reimbursed in the prescribed manner. In addition, the tax authorities and their employees can be involved in other types of responsibility provided by the legislative acts of the Russian Federation.

Tax authorities monthly submit to financial authorities information about actually received taxes and other payments to the budget.

Tax authorities together with financial authorities monitor the execution of the budget revenue.

Article 17. Protection of the rights and interests of taxpayers and the state.

The protection of the rights and interests of taxpayers and the state is carried out in lawsuit, provided for by the legislative acts of the Russian Federation.

Chapter II.
Types of taxes and competence of state authorities.

The Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" clause 2 of Article 18 was supplemented by the second paragraph. Changes are enacted from July 1, 1992

Article 18. Types of taxes levied on the territory of the Russian Federation.

1. In the Russian Federation are charged:

A) federal taxes; b) taxes of the republics as part of the Russian Federation and taxes of edges, regions, autonomous region, autonomous districts; c) local taxes.

On appropriate to the Constitution of the Russian Federation of the provisions of the paragraph of the second paragraph 2 of Article 18 of this Law, see Resolution of the Constitutional Court of the Russian Federation of March 21, 1997

2. The competence of state authorities in solving issues on taxes is determined in accordance with this Law and other legislative acts.

The state authorities of all levels are not entitled to introduce additional taxes and compulsory deductions not provided for by the legislation of the Russian Federation, as well as raising rates of established taxes and tax payments.

By decree of the President of the Russian Federation of December 22, 1993, N 2268 found that additional taxes and fees in the subjects of the federation, additional local taxes and fees not provided for by the legislation of Russia may be administered to the state authorities of the subjects of the Russian Federation, local government bodies before the introduction of the law About the federal budget for 1994

According to the official explanation of the legal administration of the President of the Russian Federation dated October 11, 1995, N 13 of the presidential declaration of the president, their action is not limited in time

Federal Law of July 1, 1994 N 9-FZ "On the Federal Budget for 1994" does not provide for the introduction of additional taxes and fees not established by the legislation of Russia

The Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia", Article 19 of this Law has been changed. Changes are enacted from July 1, 1992 (see Article 19, as amended by December 27, 1991)

Decree of the President of the Russian Federation of December 22, 1993, N 2270 introduced two new federal taxes (see Also paragraphs 17 and 23 of the Letters of the State National Service of the Russian Federation of January 17, 1994 N VG-4-16 / 5N)

Decree of the President of the Russian Federation of November 15, 1997 N 1233, said decree of the President of the Russian Federation of December 22, 1993 N 2270 was recognized as invalid from November 15, 1997

Article 19. Federal taxes.

1. The following taxes include federal taxes:

A) value added tax; b) excise taxes on separate groups and types of goods; c) bank income tax; d) tax on income from insurance activities; e) stock of stock activities (stock tax); e) tax on operations with securities;
Federal Law of March 31, 1995 N 39-FZ found that the tax on securities operations will continue to make appropriate changes to this Law g) customs duty; h) deductions for the reproduction of the mineral resource base, credited to the Special Extra-Budget Fund of the Russian Federation;
Federal Law of July 1, 1994 N 9-ФЗ in a partial change in Article 19 of this Law, it was established that the deductions for the reproduction of the mineral resource base, with the exception of deductions left at the disposal of mining enterprises for independent financing of geological exploration, are credited to the federal budget and have a strictly target purpose i) payments for the use of natural resources credited to the federal budget, to the republican budget of the republic as part of the Russian Federation, in the regional, regional budgets of the edges and regions, the regional budget of the Autonomous Region, the district budgets of autonomous districts and district budgets of the districts, in order and conditions stipulated by the legislative acts of the Russian Federation; k) income tax (income tax) with enterprises; l) income tax with individuals; m) taxes that serve as sources of road funds enrolled in these funds in the manner determined by legislative acts on road funds in the Russian Federation; n) the stamp fee; o) state duty; n) property tax passing in the order of inheritance and donation; p) fee for the use of the names "Russia", "Russian Federation" and formed on their basis words and phrases.

Federal Law of July 21, 1997 N 121-FZ, paragraph 1 of Article 19 of this Law, supplemented by subparagraph "C": (c) Tax on the purchase of foreign monetary signs and payment documents expressed in foreign currency.

2. All amounts of income from taxes indicated in subparagraphs "A" Z "and" P "of paragraph 1 of this article are credited to the federal budget.

Federal Law of July 21, 1997 No. 121-FZ, paragraph 2 of Article 19 of this Law, is complemented by the following paragraph:

The amounts of income from the tax specified in subparagraph "C" of paragraph 1 of this article are credited to the relevant budgets in the manner determined by the legislative act of the Russian Federation on this tax.

3. Taxes referred to in subparagraphs "to" and "L" of paragraph 1 of this article are regulating income sources, and the amounts of deductions on them are credited directly to the republican budget of the republic as part of the Russian Federation, in the regional, regional budgets of the edges and regions, The regional budget of the Autonomous Region, the district budgets of autonomous districts and budgets of other levels are determined when approving the republican budget of the republic as part of the Russian Federation, regional, regional budgets of the regional budgets and the regional budget of the Autonomous Region, district budgets of autonomous districts.

4. All amounts of income from taxes specified in subparagraphs "n" P "clause 1 of this article are credited to the local budget in the manner determined when approving relevant budgets, unless otherwise established by law.

5. Federal taxes (including the size of their rates, taxation facilities, tax payers) and the procedure for enrolling them in the budget or to the extra-budgetary fund are established by legislative acts of the Russian Federation and are charged throughout its territory.

Article 20 of this Law has been changed by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Additions to Selected Laws of the Russian Federation on Taxes". Changes are entered into operation from January 1, 1993 (see the text of the article in the previous edition)

Article 20. Taxes of the republics as part of the Russian Federation and taxes of edges, regions, autonomous field, autonomous districts.

1. To taxes, the republics as part of the Russian Federation, edges, regions, autonomous field, autonomous districts include the following taxes:

A) tax on property of enterprises. The amount of tax payments to equal shares is credited to the republican budget of the republic as part of the Russian Federation, regional, regional budgets of the edges and regions, the regional budget of the Autonomous Region, district budgets of autonomous districts and to district budgets of the districts, city budgets of cities at the location of the payer; b) forest income;
Federal Law of March 31, 1995 N 39-FZ was canceled since April 1, 1995, the deductions for reproduction, protection and protection of forests c) fee for water taken by industrial enterprises from water systems; d) collecting educational institutions levied from legal entities. The amounts of payments for this collection are credited to the republican budget of the republic as part of the Russian Federation, regional, regional budgets of the edges and regions, the regional budget of the Autonomous Region and the district budgets of autonomous districts and are used by the targeted appointment for additional funding for educational institutions.

On the Constitution of the Russian Federation of the provisions of paragraph of the first paragraph 2 of Article 20 of this Law, see Resolution of the Constitutional Court of the Russian Federation of March 21, 1997

2. Taxes specified in subparagraphs "A", B "and" C "of paragraph 1 of this article are established by the legislative acts of the Russian Federation and are charged throughout its territory. At the same time, specific rates of these taxes are determined by the laws of the republics as part of the Russian Federation or the decisions of the state authorities of the leaders, regions, the autonomous region, autonomous districts, unless otherwise established by legislative acts of the Russian Federation.

The collection specified in subparagraph "g" of paragraph 1 of this article is established by the legislative acts of the republics as part of the Russian Federation, the decisions of the state authorities of the region, regions, the autonomous region and autonomous districts. The rates of this collection may not exceed the size of one percent of the annual wage fund of enterprises, institutions and organizations located in the territory of the republics as part of the Russian Federation, edges, regions, autonomous field and autonomous districts.

Decree of the President of the Russian Federation of December 22, 1993, N 2268 established that additional taxes and fees in the republics as part of the Russian Federation, the region, regions, the autonomous region, autonomous districts, cities of Moscow and St. Petersburg, additional local taxes and fees not provided for by law The Russian Federation can be administered by the decisions of the state authorities of the subjects of the Russian Federation, local government bodies. At the same time, the payment of these taxes should be carried out by legal entities due to the profit remaining in enterprises and organizations after payment of income tax.

Article 21 of this Law has been changed by the Law of the Russian Federation of December 22, 1992 N 4178-1 "On Amendments and Additions to Certain Laws of the Russian Federation on Taxes", changes are submitted from January 1, 1993 (see the text of the article in the previous edition)

Article 21. Local taxes.

For local taxes and fees, see also Federal Law of August 28, 1995 N 154-FZ

Federal Law of July 20, 1997 N 110-FZ as an experiment in 1997-1998 in the cities of Novgorod and Tver introduced tax on real estate

1. The following taxes belong to the local:

A) property tax of individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxation object; b) land tax. The procedure for enrolling income tax revenues to the relevant budget is determined by the legislation on Earth; c) registration fee from entrepreneurial individuals. The amount of collection is credited to the budget at the place of registration; d) tax on the construction of industrial facilities in the resort area; e) spa collection; e) fee for the right of commerce. The collection is established by district, urban (without district division), district (in the city), village, rural government authorities - local councils of people's deputies. The collection is paid by acquiring one-time coupon or temporary patent and is fully credited to the relevant budget; g) targeted fees with citizens and enterprises, institutions, organizations regardless of their organizational and legal forms for the content of the police, to the improvement of territories, for the needs of education and other purposes.
The rate of fees per year cannot exceed 3 percent of 12 minutes established by the law of minimum monthly wage for an individual, and for a legal entity - 3 percent of the annual wage foundation calculated on the basis of the minimum monthly wage established by law.
Rates in cities and districts are established by the relevant representative authorities - local councils of national deputies, and in villages and rural settlements - at meetings and searches of residents; h) advertising tax. The tax pay legal entities and individuals advertising their products at a rate not exceeding 5 percent of the cost of advertising services; and) the tax on the resale of cars, computing equipment and personal computers. The tax pay legal entities and individuals reselling these goods at a rate not exceeding 10 percent of the transaction amount; K) Collection from dog owners. The collection contributes individuals with dogs in the cities (except for service), in the amount not exceeding 1/7 established by the law of the minimum monthly wage per year; l) license fee for the right to trade in wine-vodka products. The collection includes legal entities and individuals implementing wine-vodka products to the population, in the amount: from legal entities - 50 established by law of the minimum monthly wage per year, individuals - 25 established by law of the minimum monthly wage per year. When trading in these persons from temporary outlets, serving evenings, balls, walking and other events, - half of the amount established by the law of the minimum monthly wage for each day of commerce;
On the introduction of fees for issuing licenses for production, bottling, storage and wholesale of alcoholic beverages See federal law of November 22, 1995 N 171-FZ
On the order of taxation and collection of fees for issuing a license for retail trade in alcohol products to legal entities and individual entrepreneurs, see Letter of State National Service of the Russian Federation of November 18, 1996 N VK-6-01 / 798 m) license fee for the right of local auctions and lotteries. The collection makes their organizers in the amount not exceeding 10 percent of the cost of the goods declared to the auction or the amount on which lottery tickets are released; n) a fee for issuing an apartment order. The collection is made by individuals when receiving the right to populate a separate apartment in a amount not exceeding 3/4 of the minimum monthly payment established by the law, depending on the total area and the quality of housing; O) Parking for vehicles. The collection contributes legal entities and individuals for parking lots in specially equipped places for these purposes in the sizes established by representative authorities - local councils of people's deputies; n) fee for the right to use local symbols. The product manufacturers are made on which local symbolism (coat of arms; types of cities, localities, historical monuments and other) are used, in a size not exceeding 0.5 percent of the cost of products sold; p) Charge for participation in the runs on the racetracks. The collection contributes legal and individuals that put their horses on commercial contests, in the sizes established by local government bodies, in which the hippodrome is located; c) fee for winning on the run. The collection contributes to those who won in the game on the tote of the hippodrome, in the amount not exceeding 5 percent of the amount of the win; T) Collection with persons participating in the game on the tote of the hippodrome. The collection is made in the form of a percentage allowance for the board established for participating in the game, in a size not exceeding 5 percent of this fee; (u) Collecting transactions made on stock exchanges, with the exception of transactions provided for by legislative acts on taxation of securities operations. The collection contributes to the transaction in the amount not exceeding 0.1 percent of the transaction amount; f) Fee for the right to hold movie and television. The collection makes commercial film and television organizes, which are taken, requiring local authorities to implement organizational measures (allocating the units of the police, the selection of the territory of filming and other), in the sizes established by representative authorities by local councils of people's deputies; x) fee for cleaning the territories of settlements. The collection contributes legal and individuals (owners of buildings) in the amount established by representative bodies - by local councils of people's deputies; c) fee for the opening of the gambling business (installation of slot machines and other equipment with non-broadcasters or monetary wins, card tables, roulettes and other means for the game). Legal and individuals are fees are the owners of the specified means and equipment, regardless of the place of their installation. Rates of collection and order of its collection are established by representative bodies - local councils of people's deputies; h) tax on the maintenance of the housing stock and the objects of the socio-cultural sphere in the amount not exceeding 1.5 percent of the sales volume (works, services) produced by legal entities located in the relevant territory.
Specific tax rates and order of its collection are established by representative authorities - local councils of people's deputies.
When calculating the amount of this tax, the costs of enterprises and organizations, calculated on the norms established by the local councils of people's deputies, on the maintenance of the housing stock and the objects of the socio-cultural sphere, which are on the balance of these enterprises and organizations or funded by them in the procedure of equity participation are excluded;
On the procedure for calculating the amount of the tax on the content of the housing stock and the objects of the socio-cultural sphere, see the letter of the State Service of the Russian Federation and the Ministry of Finance of the Russian Federation of March 17, 1997 NN SS-6-07 / 209, 1-35 / 128 Letter of the Ministry of Finance of the Russian Federation of August 14, 1996 Mr. 04-05-17 / 63 Letter of the Ministry of Finance of the Russian Federation of July 8, 1996 N 04-05-17 / 53 Letter of the Ministry of Finance of the Russian Federation of April 25, 1996 N 04-05-17 / 26 Letter of the Ministry of Finance of the Russian Federation of August 4 1995 N 06-06-02 Letter of the Ministry of Finance of the Russian Federation and the State Service of the Russian Federation of July 27, 1994 NN 96, YUB-6-04 / 274 Letter of the State Service of the Russian Federation of August 27, 1993 No. 15-2-05 / 449 Letter of State Company RF dated April 16, 1993 N Vg-4-01 / 57n letter of the Ministry of Finance of the Russian Federation of April 22, 1993 N 49

2. Taxes listed in subparagraphs "A" - "in" clauses 1 of this article are established by legislative acts of the Russian Federation and are charged throughout its territory. At the same time, the specific rates of these taxes are determined by the legislative acts of the republics as part of the Russian Federation or the decisions of the state authorities of the region, regions, the autonomous region, autonomous districts, areas, cities and other administrative territorial entities, unless otherwise provided by the legislative act of the Russian Federation.

3. Taxes listed in subparagraphs "G" and "D" of paragraph 1 of this article may be administered by the district and city government bodies in which the resort area is located. The amounts of tax payments are credited to the district budgets of the districts and city budgets of cities.

In rural areas, the amount of tax payments with equal shares is credited to the budgets of rural settlements, towns, cities of district subordination and regional budgets, regional, regional budgets of the edges and regions in the territory of which there is a spa terrain.

4. Taxes and fees provided for in subparagraphs "s" - "x" of paragraph 1 of this article can be established by the decisions of district and urban representative bodies - local councils of people's deputies.

The amounts of tax payments and fees are credited to district budgets of districts, city budgets of cities or by decision of the district and city government bodies - to district budgets of districts (in cities), budgets of settlements and rural settlements.

5. Expenses of enterprises and organizations on the payment of taxes and fees specified in subparagraphs "F", "Z", "O", "F", "X" and "H", paragraph 1 of this article, refer to the financial results of enterprises, Land tax - on the cost of production (works, services), the rest of local taxes and fees are paid by enterprises and organizations at the expense of the profits remaining after payment of income tax (income).

Chapter III.
Final provisions.

The Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 22 of this Law has been changed. Changes are enacted from July 1, 1992 (see the text of Article 22, as amended by December 27, 1991

Article 22. The procedure for paying taxes.

Payment of the tax on income (profit) of a legal entity, which is in accordance with the legislation by the source of several taxes, is carried out in the following order:

• all properties are paid, duties and other payments in accordance with legislative acts;
• taxable income (profit) of the taxpayer decreases by the amount of taxes paid in accordance with paragraph of this article, after which local taxes are paid, the costs of paying which in accordance with paragraph 5 of Article 21 of this Law refer to the financial results of activities;
• taxable income (profit) of the taxpayer decreases to the amount of local taxes paid in the third paragraph of this article, after which all other taxes made by income (profits) are paid in the prescribed manner;
• income tax (income tax) is made at the expense of income (profit) remaining after paying the taxes specified in this article.

Failing taxes by individuals is carried out in the manner prescribed by the legislation of the Russian Federation, unless otherwise established by law.

Article 23. International agreements.

1. The Government of the Russian Federation participates in the coordination of tax policies with other countries belonging to the Commonwealth of Independent States, and also concludes international tax agreements to avoid (eliminate) taxation, followed by the ratification of these agreements by the Supreme Council of the Russian Federation.

2. If international treaties of the Russian Federation or the former USSR have established other rules than those contained in the legislation of the Russian Federation on taxation, the rules of the International Treaty applies.

Law of the Russian Federation of July 16, 1992 N 3317-1 "On Amendments and Additions to the Tax System of Russia" Article 24 of this Law was supplemented with the last paragraph. Changes are enacted from July 1, 1992

Article 24. International agreements.

Control over the correctness and timeliness of charging into the budget of taxes is carried out by the tax authority in accordance with the Law of the Russian Federation "On State Tax Service of the Russian Federation" and other legislative acts.

The limitation period for claims imposed on individuals to recover taxes in the budget is three years. The undisputed procedure for collecting arrears of taxes from legal entities can be applied within six years from the date of the formation of this arrears.

Deposlements and installments of tax payments to the republican budget of the Russian Federation are given by the Ministry of Finance of the Russian Federation, and according to payments to other budgets - the relevant financial authorities in the manner prescribed by law, with the notification of the decisions of the tax authorities.

Federal Law of February 26, 1997 N 29-FZ found that for the newly provided deferred (installments) on the payment of taxes and other mandatory payments in terms of the federal budget, the payment in the form of interest for the use of budgetary funds is charged in the amount of one second refinancing rate of the Central Bank of the Russian Federation

Article 25. The publication of guidelines.

Instructions and guidelines for the application of tax legislation are published by the State Tax Service of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation.

Article 26. Tax reform.

The taxation system acts without amendment until the adoption by the Supreme Council of the Russian Federation of a special decision on tax reform in accordance with the Law of the Russian Federation "On the basics of the budget device and the budget process in the Russian Federation".

President of Russian Federation
B.ELtsin
Moscow, House of Soviets of Russia,
December 27, 1991,
N 2118-I December 27, 1991
(as amended on July 16,
dated December 22, 1992,
dated May 21, 1993,
July 1, 1994,
July 21, 1997)

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  Harmonized nomenclature -sm. Nomenclature harmonized ...
• Russian in the Dictionary of Economic Terms:
  Federation customs authorities - see the customs authorities of the Russian Federation ...
• Russian in the Dictionary of Economic Terms:
  Federation Customs Infrastructure - See Customs Infrastructure of the Russian Federation ...
• Russian in the Dictionary of Economic Terms:
  Federation Composition - see the composition of the Russian Federation ...
• LAW in the Dictionary of Economic Terms:
  Emergency - see emergency law ...
• LAW in the Dictionary of Economic Terms:
  Criminal - see criminal law ...
• LAW in the Dictionary of Economic Terms:
  Descending return - the law, in accordance with which besides some fixed values \u200b\u200bof the factors of production, the limit product when changing any of ...
• LAW in the Dictionary of Economic Terms:
  Taffeta Hartley (Labor-Management Relations Act of 1947) - in the United States one of the main existing legislative acts on labor - the law ...
• LAW in the Dictionary of Economic Terms:
  SEA - the law, in accordance with which the real cumulative demand will automatically absorb the entire volume of products produced in accordance with ...
• LAW in the Dictionary of Economic Terms:
  Seller countries (LEX VENDITORIS) - legal principle, meaning the application of the right of the state to which the seller belongs. Z.S.P. It is relatively new (regulatory ...
• LAW in the Dictionary of Economic Terms:
  The demand is a law, in accordance with which the rise in prices leads to a decrease in the demand for the demand for goods, with other things being equal ...
• LAW in the Dictionary of Economic Terms:
  With which this legal relationship is most closely connected - the legal principle, which is usually applied in the same cases as the law ...
• LAW in the Dictionary of Economic Terms:
  Skeletal - see law ...
• LAW in the Dictionary of Economic Terms:
  Frame - see law ...
• LAW in the Dictionary of Economic Terms:
  Offers - the law, in accordance with which the increase in prices for the goods increases the volume of supply of this product, with other things being equal ...
• LAW in the Dictionary of Economic Terms:
  Main - see the basic law. The law of OUCEN is a law, in accordance with which with a small annual increase in the real GNP ...
• LAW in the Dictionary of Economic Terms:
  Model - see Model Law. The law on appropriations is the act of the Supreme Legislative Body on the approval of budget allocations for this ...
• LAW in the Dictionary of Economic Terms:
  The place of commission (Lex Loci Actus) of the legal principle, meaning the use of the right of that state, in the territory of which was made by K.L. civil law-activated act. ...
• LAW in the Dictionary of Economic Terms:
  The location of the thing (Lex Rei Sitae) is one of the first collisionenis binding (attachment formulas), which in practice of the International Private ...
• LAW in the Dictionary of Economic Terms:
  The place of execution of the contract (Lex Loci Solutions) is a legal principle that means the application of the right of that state where the obligation arising from the contract is subject to ...
• LAW in the Dictionary of Economic Terms:
  Grasshama - the law of money circulation, according to which the "bad" money, which is less appreciated in the money market, is displaced from the appeal ...
• LAW in the Dictionary of Economic Terms:
  Wagner (English - National Labor Relations Act) - adopted 1935 in the United States to regulate labor relations. Made by senator ...
• LAW in the brief Church Slavonic dictionary:
  (Heb. Torah) - has many meanings: 1) The Word of God at all; 2) Scripture of the Old Testament at all; 3) Pentateuch Moiseevo, first of ...
• ABOUT in the Index of the Teosophical Concepts to the Secret Doctrine, the Teosophical Dictionary:
  (Heb.) Astral Light - or, or rather, his disastrous evil flows - personified by Jews in the form of spirit, spirit about. They thought ...
• ABOUT in the encyclopedic dictionary:
  , preposition. UPOTR. Instead of "o" in front of words starting with vowels, as well as (in front of some kind of words) with consonant sounds, for example. ...
• LAW in the encyclopedic dictionary:
  , -And, m. 1. Independent in any whose will, objectively indiscriminate immutability, the presence that has developed in the process of the existence of this phenomenon, ...
• Systems in the big Russian encyclopedic dictionary:
  Reliability systems (ethnogr.), Systems of terms for the designation of Split. degrees of kinship, blood and marriage. We are divided into classification, in the first group ...
• LAW in the encyclopedia of Brockhaus and Efron:
  ? Z. The legal sense differs sharply from Z. in the sense of scientific (natural). At the time, as last of the latter ...
• LAW in the popular intelligent encyclopedic dictionary of the Russian language:
  -, m. 1) Resolution of the Supreme Body of Public Authority, adopted in the procedure established by the Constitution. Law Project. Code of laws. The basic Law. To accept …
• ABOUT
  see about, ...
• LAW in the Synonyms Dictionary Abramova:
  rule, decree, position, basis, beginning, principle; Vera. Cf. . See Vera, Rule || Imagine yourself to the law, keep the law, retreat ...
• ABOUT in the dictionary of synonyms of the Russian language:
  about, …
• ABOUT-
  1. The prefix is \u200b\u200ba word-forming unit highlighted in the verbs of the perfect species with a value: to exceed the other by the action called by the motivating word (zoose, ...
• ABOUT in the new intelligent-word-formative dictionary of the Russian language Efremova:
  see the preposition ...
• ABOUT in the dictionary of the Russian language of Lopatina:
  about and obo ...
• ABOUT in the spelling dictionary:
  about and obo ...
• ABOUT
  UPOTR. Instead of "O" before words starting with vowel sounds about an angle, about the father about the Udr. Instead of "O" before some ...
• LAW in the dictionary of the Russian language Ozhegov:
  resolution of state power Constitution - the main s. states. Labor Code. Observe laws. The law is generally binding and the immutable rule of the state ...