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Article 15 stipulates the amounts of fines imposed on public officials for infringements upon financial legislation (tax, banking legislation, laws concerning accounting and reporting, INSTITUTE FOR THE ECONOMY IN TRNSITION http://www.iet.ru as well as legislation relating to the stock market). The law sets forth concrete amounts of fines for infringements upon the tax legislation, including the failure to register for tax purposes, untimely tax registration, failure to timely submit information about opening or closing of an account with a bank or another credit organization, etc. to tax authorities or an agency of a state extra-budgetary fund. The same article sets forth administrative fines imposed on bank officials for failures to execute their duties relating to keep taxpayers accounts, etc. Article 16 stipulates fines for administrative violations of customs regulations. Articles 23 and 28 set forth the procedures governing the consideration of administrative offences by tax authorities, federal agencies of tax police, and customs authorities.

Federal law No. 198-FZ of December 31, 2001, amended the RF Tax Code and certain other legislative acts concerning taxes and charges. The law more precisely formulates a number of key provisions of the RF Tax Code Article 24 Single Social Tax in particular those concerning the definition of the taxpayer, the object of taxation (integrated with Articles Profit Tax and Income Tax on Individuals, the procedure governing determination of the taxable base), and the tax base.

As concerns individual entrepreneurs subject to the simplified system of taxation, the tax base is defined as the product of gross proceeds and coefficient 0.1.

There were more precisely defined the rules concerning the implementation of the descending tax scale. In the case at the moment the advance payment is made the average amount of tax base accumulated since the beginning of the year per individual divided by the number of preceding months in the current tax period makes less than Rub. 2500, the tax shall be paid at its maximal rate independently of the actual amount of the tax base per individual.

Such taxpayers shall not have the right to use the descending tax scale until the end of the tax period.

The calculation of the amount of the average tax base per employee for taxpayers employing more than 30 persons shall not take into account payments to 10 of the employees per cent with largest incomes, while for taxpayers employing less than 30 persons (inclusive) payments to 30 per cent of employees with largest incomes.

The calculation of the average tax base per employee shall be based on the average number of employees.

In order to calculate the amount of tax (advance tax payment) the applicable rates of the tax due to the federal budget shall be reduced by the tariff rate of the mandatory pension insurance charges due to the Pension Fund of the Russian Federation.

The RF Ministry of Defense, the RF Ministry of Interior, and a number of other agencies shall be exempt from this tax.

Governmental Resolutions Resolution of the RF Government No. 915 of December 29, 2001, sets forth rates of the advance payments made in relation to the purchase of regional special stamps relating to goods liable to excise duties:

alcohol beverages containing up to 25 per cent of ethyl alcohol in terms of volume inclusively Rub. 0.3 per one stamp;

alcohol beverages containing over 25 per cent of ethyl alcohol in terms of volume Rub. 0.8 per one stamp.

RUSSIAN ECONOMY in trends and outlooks Resolution of the RF Government No. 920 of December 29, 2001, sets forth the list of goods produced and (or) sold by non-governmental organizations of disabled persons, enterprises solely owned by non-governmental organizations of disabled persons, and organizations employing disabled persons (where disabled persons make not less than 50 per cent of the total number of employees and the share of remuneration due to disabled persons in the total labor costs makes not less than 25 per cent), production and sale related costs of which shall not include funds expended for social security of disabled persons and (or) functioning of non-governmental organizations of disabled persons for purposes of calculation of the profit tax base, including:

car tires;

hunting guns;

yachts, boats (except special purpose ones);

production of ferrous and non-ferrous metallurgy (except secondary scrap ferrous and non-ferrous metals and hardware) jewels and precious metals;

fur articles (except children clothes);

high quality articles made of crystal and porcelain;

sturgeon and salmon caviar;

ready-made delicacy fish and sea products;

securities.

Resolution of the RF Government No. 926 of December 29, 2001, sets forth the minimal and maximal rates of regular payments for the use of mineral resources.

The exact amount of the regular payments for the use of mineral resources as broken down by all areas situated on the continental shelf of the Russian Federation, within the exclusive economic zone of the Russian Federation, or outside the Russian Federation in the territories under the jurisdiction of the Russian Federation, as well as those leased from foreign states or used on the base of an international treaty, shall be determined by the RF Ministry of Natural Resources within the aforesaid minimal and maximal rates. The rates are in terms of Rubles per square meter. The resolution determines maximal rates of regular payments for the use of mineral resources: a) for purposes of surveying and evaluation of mineral resources; b) for purposes of prospecting of mineral resources.

Acts of Ministries and Agencies Developing the RF Tax Code Letter of the State Customs Committee No. 01-06/50748 of December 24, 2001, explains that according to Article 151 of the RF Tax Code the taxation of import is carried out in accordance with the chosen tax regime. In the case the regime of temporary importation is applied, a partial tax exemption is granted, while in the case the goods are imported under the customs regime of release for free turnover, the tax shall be paid in full. According to Articles 78 and 79 of the Tax Code, the excessively exacted or paid amounts of taxes and charges may be used as offsets against the tax payments. These articles can not be applied to periodical customs payments stipulated by Article 72 of the RF Tax Code. The aforesaid payments shall be made in the framework of the customs regime of temporary importation for the time the goods are under this customs regime and are not defined as excessively paid or exacted.

Therefore, the offset of periodic customs payments made for the time the goods are under the customs regime of temporary importation in the case this regime is substituted by the customs INSTITUTE FOR THE ECONOMY IN TRNSITION http://www.iet.ru regime of release for free turnover is stipulated neither in the Tax Code, nor in the Customs Code.

Letter of the State Customs Committee No. 01-06/51165 of December 26, 2001, explains the procedure governing the exaction of VAT on certain categories of goods imported in the customs territory of the Russian Federation. Since January 1, 2002, the tax privileges related to import of the following goods in the customs territory of the Russian Federation shall be abolished:

- medicines, products intended for medicinal purposes, medical equipment, as well as raw materials and completing parts for production thereof;

- raw materials and equipment purchased by handicraft enterprises for production of handicraft articles (sub-item 12 of item 13 of the Instruction);

- technological equipment (completing and spare parts) thereof are not manufactured in the Russian Federation;

- products of mass media and books relating to education, science, and culture.

At the same time, federal law No. 179 FZ of December 28, 2001, introduces VAT at the rate of 10 per cent in relation to medicines, including medicinal substances, as well as products intended for medicinal purposes and periodicals (except periodicals of advertising or erotic nature) imported in the customs territory of the Russian Federation since January 1, 2002.

Changes in the Legislation Approved in Federal Laws Federal law No. 83 FZ of July 9, 2002, On financial rehabilitation of agricultural producers sets forth a procedure (outside the RF Tax Code) of restructuring of tax arrears of organizations in a separate economic sector.

The decision on restructuring shall be taken by the territorial commission with participation of creditors of the debtor. The commission shall calculate the indicators characterizing the financial standing of the debtor in accordance with the prescribed calculation methods.

The territorial commission shall determine the respective option depending on the indicators of the debtors financial standing and in accordance with the base terms of restructuring of debts.

The restructuring of debts envisages the full write-off of the amount of penalties and fines, granting of deferments (for periods up to 5 years) relating to the principal debt and interest charges, as well as write-off of the principal and interest charges. The amount of payment for deferred debts related to payments to the federal budget and budgets of the state extra-budgetary funds makes 0.5 per cent per annum.

Article 8 of federal law No. 147 FZ of July 31, 1998, On enactment of section one of the Tax Code of the Russian Federation, according to which the provisions of the first section of the Code should not be applied to the relations regulated by the federal law On financial rehabilitation of agricultural producers was respectively amended in relation to the enactment of this law.

According to federal law No. 104 FZ of July 24, 2002, there were amended Section 2 of the RF Tax Code and other legislative acts concerning taxes and charges, while certain legislative acts concerning taxes and charges were abolished. For instance, the RF Tax Code was RUSSIAN ECONOMY in trends and outlooks supplemented with Articles 26.2 (simplified system of taxation) and 26.3 (single tax on imputed income)26.

Federal law No. 106 FZ of July 24, 2002, amended Article 7 of the RF law On property tax on enterprises. The amendments stipulate that property tax on enterprises included in the United natural gas supply system shall be transferred to the budgets of RF subjects proportionally to the value of the property located in the territory of the respective subjects of the Russian Federation and evenly distributed between the budget of the RF subject and local budgets of territories where the property is located. As concerns Moscow and St. Petersburg, the tax shall be transferred to the budgets of RF subjects in full.

Federal law No. 110 FZ of July 24, 2002, amended Section 2 of the RF Tax Code and other RF legislative acts. For instance, the amendments regulate the payment of VAT and excises relating to sales of ores, scrape, and refining of precious metals, and operations relating to precious metals and gems.

According to the aforesaid amendments, the persons engaged in operations related to oil products shall be subject to registration and be granted respective certificates, including those allowing production, wholesale trade, wholesale and retail trade, retail trade. The amendments set forth that the procedure governing the issuance of certificates shall be determined by the RF Tax Ministry. According to the new procedure of payment of excises on oil products, both the reception and entry in the balance sheet shall be subject to taxation. The amounts of charged excises may be offset against the sellers liabilities related to the tax in the case both sellers and buyers are licensed persons. Liabilities originating from purchase of oil products from retail traders shall not be subject to offsets.

In accordance with the new system of taxation there was introduced the mechanism of operations of customs offices carrying out the system of measures of customs control over production and (or) sale (transfer) of oil products.

There was regulated the problem concerning tax exempts relating to taxpayers selling excisable goods outside the territory of the Russian Federation. The tax exempt shall be granted only in the case excisable goods are sold outside the RF territory under the customs regime of exportation. As concerns transfers of give and take raw materials, tax exemptions shall be granted upon the presentation of a bank guarantee to the tax authorities. In the case no bank guarantee is submitted, the taxpayer shall pay the excise in accordance with the procedure of sale of excisable goods on the territory of the Russian Federation.

There were introduced new rates of excises on alcohol and alcohol beverages, tobacco products, vehicles, gasoline, etc.

As concerns profit tax, there were made amendments relating to the mechanism of determination of replacement value of depreciated assets for taxation purposes as concerns reevaluation (depreciation, appreciation) of fixed assets. Besides, there are set forth proportions of the distribution of the profit tax rate (24 per cent) among budgets of different levels (the tax revenues collected at the rate of 6 per cent are due to the federal budget, at the rate of 16 per cent to budgets of the RF subjects, at the rate of 24 % - to local budgets).

RF subjects have the right to adopt laws reducing the tax rate (not below the 12 per cent rate) for different categories of taxpayers as concerns taxes due to the budgets of RF subjects.

For more detailed review of the simplified system of taxation and single tax on imputed incomes see the section concerning taxation of small business.

INSTITUTE FOR THE ECONOMY IN TRNSITION http://www.iet.ru The mechanism of tax accounting carried out by budgetary organizations was introduced in the RF Tax Code. It is set forth that accounting related to operations of calculation of proceeds from commercial activities and expenditures related to carrying out these activities shall be conducted by budgetary organizations separately from the funds of targeted financing. The tax base of budgetary organizations is determined as the difference between the received amount of proceeds from the sold of goods, completed works, rendered services, the amount of proceeds not related to sales (without VAT, sales tax and excises on excisable goods) and the amount of actual expenditures related to commercial activities.

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