Tax Code Of The Russian FederationPART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000
Chapter 26.3. Taxation System in the Form of the Uniform Tax on theImputed Income for the IndividualKinds of Activity
Article 346.26. General Provisions
1. The system of taxation in the form of a uniform tax on the imputed income for the individual kinds of activity shall be established by the present Code, put into force by laws of Russian regions and is applicable like the general taxation system (hereinafter referred to in the present chapter as "the general taxation regime") envisaged by the legislation of the Russian Federation on taxes and fees.
2. The taxation system in the form of a uniform tax on the imputed income for the individual kinds of activity (hereinafter in this Chapter referred to as the uniform tax) may be applied by the decision of the subject of the Russian Federation with respect to the following kinds of business activity:
1) the provision of consumer services;
2) rendering veterinary services;
3) rendering services involved in the repairs, technical servicing and washing of motor transportation facilities;
4) retail trade, performed through department stores and pavilions with the trading hall floor space for each trade organisation facility of no more than 150 square metres, through the outlets, counters and other points for organizing trade, including those not possessing the stationary trading floor space;
5) rendering the public catering services with the use of a hall with the floor space of no more than 150 square metres;
6) rendering automobile transport services in passenger and freight carriages, performed by organizations and by individual businessmen with the operation of no more than twenty means of transportation.
3. The laws of the subjects of the Russian Federation shall determine:
1) the procedure for an introduction of the uniform tax on the territory of the corresponding subject of the Russian Federation;
2) the kinds of business activity, with respect to which the uniform tax is introduced, within the limits of the list, supplied in Item 2 of the present Article;
3) the meanings of Coefficient K_2, pointed out in Article 346.27 of the present Code.
4. The payment of the uniform tax by organisations envisage a replacement of payment of the organisation's profit tax (in respect of the profit received from an entrepreneurial activity subject to the uniform tax), the organisation's property tax (in respect of the property used to pursue an entrepreneurial activity subject to the uniform tax) and the uniform social tax (in respect of the disbursements effected for the benefit of natural persons in connection with the pursuance of an entrepreneurial activity subject to the uniform tax).
The payment of the uniform tax by individual entrepreneurs envisage a replacement of payment of the personal income tax (in respect of the incomes received from an entrepreneurial activity subject to the uniform tax), the personal property tax (in respect of the property used to pursue an entrepreneurial activity subject to the uniform tax) and the uniform social tax (in respect of the incomes received from an entrepreneurial activity subject to the uniform tax and the disbursements effected for the benefit of natural persons in connection with the pursuance of an entrepreneurial activity subject to the uniform tax).
The organisations and individual entrepreneurs being payers of the uniform tax shall not be deemed payers of the value added tax (in respect of the transactions recognised as taxable objects under Chapter 21 of the present Code as being accomplished within the framework of an entrepreneurial activity subject to the uniform tax) except for the value added tax payable under the present Code in the case of importation of goods into the customs territory of the Russian Federation.
The calculation and payment of other taxes and fees not indicated in the present item shall be effected by taxpayers in compliance with the general taxation regime.
The organisations and individual entrepreneurs being payers of the uniform tax shall pay insurance contributions for the purposes of mandatory pension insurance in compliance with the legislation of the Russian Federation.
5. The tax payers shall be obliged to observe the procedure for carrying out settlement and cash-based payment transactions in cash and cashless forms, as is laid down in conformity with the legislation of the Russian Federation.
6. When several kinds of business activity are performed, which are subject to taxation with the uniform tax in accordance with the present Chapter, the indices, necessary for the computation of the tax, shall be recorded separately for every kind of activity.
7. The tax payers, who are carrying out, parallel to the business activity to be levied with the uniform tax, the other kinds of activity, are obliged to keep separate records on the property, on the liabilities and on the economic transactions as concerns the business activity, subject to being levied with the uniform tax, and as concerns the business activity, with respect to which the tax payers shall pay taxes in accordance with the other regime of taxation.
The taxpayers pursuing an entrepreneurial activity subject to the uniform tax and equally other types of entrepreneurial activity shall calculate and pay taxes and fees on these types of activity in compliance with other taxation regimes provided for by this Code.
Article 346.27. Basic Concepts, Used in this Chapter
For the purposes of the present Chapter, the following concepts are used:
- imputed income - potentially possible income of the tax payer of the uniform tax, calculated with an account for an aggregate of factors, directly influencing the receipt of the said income and used for computing the uniform tax in accordance with the fixed rate;
- basic profitability - the conventional monthly profitability in value expression on this or that unit of the natural index, characterizing the definite kind of business activity under different comparable conditions, which is used for computing the size of the imputed income;
- correcting coefficients of basic profitability - the coefficients, showing the extent of an impact of this or that factor on the result of the business activity, subject to the uniform tax in particular:
- K_1 - correcting coefficient of basic profitability, taking into account the aggregate of specifics in carrying out the business activity in different municipal entities, of the specifics of the populated centre or of the place of location, as well as of the place of location inside the populated centre, which is defined as the ratio of the meaning of the cadastre cost of land at the place of performance of the tax payer's activity to the maximum cadastre cost of land, fixed by the State Land Cadastre for the given kind of activity. The procedure for bringing up to the tax payer's knowledge information on the cadastre cost of land shall be established by the Government of the Russian Federation;
- K_2 - correcting coefficient of basic profitability, taking into account the aggregate of specifics in the business activity, including the range of commodities (works, services), the seasonal character, the time of the work, the size of incomes, the peculiarities of the place where the entrepreneurial activity is being pursued and the other specifics;
- K_3 - the deflator coefficient, corresponding to the index of the change of consumer prices for commodities (works, services) in the Russian Federation. The deflator co-efficient is published in accordance with the order, established by the Government of the Russian Federation;
- retail trade - the trade in commodities and rendering services to the buyers for cash, as well as with the use of charge cards. To the given kind of business activity is not referred the realization of the excisable goods specified in Subitems 6-10 of Item 1 of Article 181 of the present Code, foodstuffs and drinks, including alcohol ones, both packed and weighed by the manufacturer and without such package and weighing, in the snack-bars, restaurants, cafeteria and in the other public catering outlets;
- stationary trade network - the trade network, situated in the specially equipped buildings (in the parts thereof) and in the structures, intended for trade. The stationary trade network is formed by the construction systems, closely bound by the foundation with the land plot and connected to the engineering communications. To the given category of trade objects are referred department stores, pavilions and kiosks;
- non-stationary trade network - the trade network, functioning on the principles of travelling and of delivery trade, as well as the other objects for organizing trade, not referred to the stationary trade network in accordance with the demands of the previous paragraph of the present Article;
- the floor space of the trade hall (the hall for servicing visitors) - the area of all premises and open grounds, used by the tax payer for trade or for organizing the public catering, defined on the basis of inventory and law-establishing documents;
- open ground - a specially equipped site, situated on the land plot, intended for organizing trade or the public catering;
- shop - a specially equipped stationary building (a part thereof), intended for selling commodities and for rendering services to the buyers, and possessing commercial, auxiliary and administrative and public amenities premises, as well as the premises for the acceptance and storage of commodities, and for preparing them for sale;
- pavilion - the structure, possessing a trade hall with one or several work places;
- kiosk - the structure, which has no trade hall and which is intended for one salesman's work place;
- booth - an easily mounted collapsible structure, equipped with a counter, which has no trade hall;
- trading point - the place used for making purchase and sale deals;
- personal services - the paid services, rendered to natural persons (except for pawn shops' services) and classified in conformity with the All-Russia Classifier of Services to the Population;
the number of employees means the mean listed strength of employees with the account taken of all employees, in particular those who combine jobs.
Article 346.28. Tax Payers
1. Seen as the tax payers are organizations and individual businessmen, performing on the territory of the subject of the Russian Federation, in which the uniform tax is introduced, an entrepreneurial activity subject to the uniform tax.
2. The tax payers, not put onto records in the tax bodies of that subject of the Russian Federation, in which they perform the kinds of business activity, instituted by Item 2 of Article 346.26 of the present Code, are obliged to get recorded in the tax bodies at the place of performance of the said activity within the time term of not later than five days from the start of performance of this activity and to pay the uniform tax in this subject of the Russian Federation.
Article 346.29. Object of Taxation and the Tax Base
1. Seen as the object of taxation for applying the uniform tax shall be the tax payer's imputed income.
2. Seen as the tax base for the computation of the sum of the uniform tax shall be the size of the imputed income, calculated as the product of the basic profitability of the definite kind of business activity calculated for the tax period and of the size of the physical index, characterizing the given kind of activity.
3. For the computation of the sum of the uniform tax shall be used, depending on the kind of business activity, the following physical indices, characterizing a definite kind of business activity, and the basic profitability per month.
4. The basic profitability shall be corrected (multiplied) by Coefficients K_1, K_2 and K_3.
5. Correcting coefficient K_1 is determined depending on the cadastre cost of land (on the basis of the data from the State Land Cadastre) at the place of the tax payer's performance of business activity, and shall be calculated by the following formula:
K = (1000 + K )/(1000 + K ) ,
1 of om
K is the cadastre cost of land (on the basis of the data
of from the State Land Cadastre) at the place of the
tax payer's performance of the business activity;
K is the maximum cadastre cost of land (on the basis of
om the data from the State Land Cadastre) for the
given kind of the business activity;
1000 is the value estimate of the other factors, exerting
an impact upon the size of the basic profitability,
reduced to the unit of the floor space.
6. When determining the size of the basic profitability, the subjects of the Russian Federation may correct (multiply) the basic profitability, named in Item 3 of the present Article, by Correcting Coefficient K_2.
7. The meanings of Correcting Coefficient K_2 shall be defined for all categories of taxpayers by the subjects of the Russian Federation for a calendar year and may be established within the bracket of 0.01 to 1.
8. The change of the sum of the uniform tax, which has taken place, may be effected only as from the start of the next tax period.
9. If in the course of the tax period a change in the size of the tax payer's physical index has taken place, the tax payer shall take into account the said change when calculating the sum of the uniform tax, as from the start of that month, when the change in the size of the physical index occurred.
10. The size of the imputed income for a quarter, in the course of which the corresponding state registration of the tax payer was carried out, shall be calculated proceeding from full months, beginning with the month next to the month of the above-said state registration.
Article 346.30. Tax Period
Recognized as the tax period for the uniform tax shall be a quarter.
Article 346.31. Tax rate
The rate of the uniform tax shall be fixed in the amount of 15 per cent of the value of the imputed income.
Article 346.32. Procedure and Time Terms for the Payment of the Uniform Tax
1. The payment of the uniform tax shall be effected by the tax payer in accordance with the results of the tax period not later than on the 25th day of the first month of the next tax period.
2. The sum of the uniform tax, computed for the tax period, shall be reduced by tax payers by the sum of insurance premiums for the obligatory pension insurance implemented by the legislation of the Russian Federation, paid out for the same period of time when the tax payers make remunerations to their workers, engaged in the spheres of the tax payer's activity, on which the uniform tax is paid, as well as by the sum of the insurance premiums in the form of fixed payments made by the individual businessmen for their own insurance and by the sum of paid out temporary disability benefits. The sum of the uniform tax cannot be reduced by more than 50 per cent with regard to insurance premiums for obligatory pension insurance.
The form for the tax declaration and the procedure for filling it out shall be approved by the Ministry of Taxation of the Russian Federation.
3. Tax returns on the results of the tax period shall be filed by taxpayers with tax bodies not later than the 20th day of the first month of next tax period.
Article 346.33. Entry of the Sums of Uniform Tax
The sums of the uniform tax shall be entered onto the accounts of the federal treasury bodies to be subsequently distributed among the budgets of all levels and among the budgets of the state extra-budgetary funds in conformity with the budgetary legislation of the Russian Federation.
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