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The excess of proceeds over expenditures related to commercial activities before taxes can not be utilized to cover expenditures related to the targeted financing earmarked in the balance of proceeds and expenditures of the budgetary organization.

For taxation purposes, expenditures for public utilities, communication services, transport expenditures related to the servicing of the administrative and managing staff are set forth in proportion corresponding to the share of funds received from entrepreneurial activities in the total amount of proceeds (including targeted financing). At the same time, for taxation purposes, the total amount of proceeds do not include proceeds not related to sales (proceeds received as bank interests on funds at current and deposit accounts, lease revenues, differences in rates of exchange, etc.).

In relation to the abolishment of the tax on motor road users, there were made amendments to RF law No. 1759-1 of October 18, 1991, On road funds of the Russian Federation.. According to the amendments, the following sources were set forth to finance territorial road funds at the expense of targeted budget funds: transport tax; excises on oil products (50 per cent of proceeds); land tax (100 per cent of proceeds) due to the budgets of the subjects of the Russian Federation; proceeds from repayment of debts related to the tax on motor road users generated before January 1, 2003; fines and penalties for untimely payment of the aforesaid tax; final settlement of payments related to the tax on motor road users for year 2002; subventions to the budgets of RF subjects granted at the expense of the federal budget funds earmarked for financing of road construction, etc.

In relation to the aforesaid amendments, Article 28 setting forth the procedure governing the payment of the transport tax was included in the RF Tax Code.

The article recognizes motor vehicles, motorcycles, motor scooters, buses and other pneumatic tired and caterpillar tracked motor vehicles and mechanisms, airplanes, helicopters, motor ships, yachts, sail boats, boats, snow going vehicles, etc. as the object of taxation. The tax base is determined as the motor horsepower of the vehicle. At the same time, the tax base relating to not self propelled (towed) vessels shall be defined as their gross tonnage in metric tones; as concerns other water vessels and air planes as one vessel or aircraft. Tax rates shall be set forth respectively depending on the motor horsepower, tonnage, or per one vessel or aircraft.

Federal law No. 127 FZ of October 26, 2002, On Insolvency (Bankruptcy) changed the order of repayment of debtor indebtedness.

In contradistinction to the previous version of the law, the new law stipulates that indebtedness relating to mandatory payments shall be included in the general (third) group. At the same time, the law stipulates that in the case the debtor fails to make mandatory payments in full in the period between the arbitration court issues the decision to consider the claim to declare the debtors bankruptcy and the initiation of bankruptcy proceedings, the claims not RUSSIAN ECONOMY in trends and outlooks cleared off before the arbitration court declares the debtor bankrupt and starts bankruptcy proceedings shall be repaid first.

Governmental Resolutions Tax Administration Resolution of the RF Government No. 319 of May 17, 2002, stipulates that in order to execute Article 2 of the federal law On state registration of legal entities the RF Tax Ministry shall be the authorized federal executive agency carrying out the state registration of legal entities since July 1, 2002.

Resolution of the RF Government No. 818 of November 11, 2002, approves amendments to governmental resolutions concerning restructuring of creditor indebtedness of legal entities related to taxes, charges, insurance contributions to state social extra-budgetary funds, and penalty and fine arrears.

Resolutions of the RF Government No. 1002 of September 3, 1999, No. 458 of June 8, 2001, On the priority and terms of restructuring of outstanding indebtedness (principal debt and interests, penalties and fines) of agricultural producers and organizations relating to federal taxes and charges, as well as insurance contributions to budgets of state extra-budgetary funds, No. 699 of October 1, 2001, On the priority and terms of restructuring of indebtedness relating to insurance contributions to state social extra-budgetary funds, taxes, and charges of organizations as on January 1, 2001, shall be supplemented with a provision that the right to restructure the indebtedness of a restructured organization granted in accordance with this Resolution, shall be retained by the legal successor (successors) of the organization.

Resolution of the RF Government No. 765 of November 6, 2001, On the restructuring of indebtedness relating to taxes and charges due to the federal budget and indebtedness relating to penalties and fines of federal state unitary enterprises within the penal system and No.

890 of December 25, 2001, On the restructuring of indebtedness of federal railway transport organizations relating to taxes and charges, and indebtedness relating to penalties and charges due to the federal budget were amended.

Profit Tax Resolution of the RF Government No. 1 of January 1, 2002, approves the Classification of fixed assets included in amortization groups for the purposes of enforcement of Article of the RF Tax Code. The classification may also be used for accounting purposes.

Resolution of the RF Government No. 68 of January 30, 2002, approves the rules governing the contribution of funds to reserves earmarked to maintain the safety of nuclear power plants at all stages of their operation and development by exploiting organizations. The contributions to reserves shall be accounted for as costs of exploiting organizations for the purposes of determination of the profit tax base. The reserves are earmarked to finance expenditures ensuring:

nuclear, radiation, technical, and fire safety of nuclear power plants;

physical protection, accounting, and control of nuclear materials;

development of nuclear power plants;

INSTITUTE FOR THE ECONOMY IN TRNSITION http://www.iet.ru removal from service of nuclear power plants and conduct of research and development and works aimed at the substantiation and increase of safety of objects removed from service.

The resolution also sets forth the rates of contributions the exploiting organizations shall make to the reserves:

up to 10 per cent of proceeds of the exploiting organization from the sale of goods (works, services) relating to the use of nuclear power shall be contributed to the reserve earmarked for nuclear, radiation, technical, and fire safety of nuclear power plants;

up to 1 per cent of proceeds shall be contributed to the reserve earmarked for physical protection, accounting, and control of nuclear materials;

the contributions to the reserve earmarked for the development of nuclear power plants shall be made on the basis of the list of capital construction objects in accordance with the investment program annually approved by the RF Ministry of Atomic Energy in coordination with the Ministry of Economic Development and Trade of the Russian Federation and the Federal Energy Commission of the Russian Federation;

the contributions to the reserve earmarked for removal from service of nuclear power plants and conduct of research and development and works aimed at the substantiation and increase of safety of objects removed from service shall be at 1.3 per cent of the proceeds.

Resolution of the RF Government No. 92 of February 8, 2002, sets forth the rates of expenditures, which organizations may assign as compensation for the use of personal cars for business purposes. The expenditures within the approved rates shall be included in other expenditures related to production and sale of goods (works, services) for determination of the organizations profit tax base.

Resolution of the RF Government No. 93 of February 8, 2002, sets forth the rates of expenditures, which organizations may assign for payment of daily and field allowances. The expenditures within the approved rates shall be included in other expenditures related to production and sale of goods (works, services) for determination of the organizations profit tax base. The following rates were set forth:

a) for each day of a business trip within the territory of the Russian Federation the daily allowance shall make Rub. 100;

) for each day of a business trip outside the territory of the Russian Federation the daily allowance shall make an amount according to the annex (US $ 67 per day as concerns business trips to the USA);

c) daily field allowances paid to employees of exploration and topographic and geodetic organizations, employees of forest management organizations, prospecting crews, etc (Rub. 50 to 200 depending on the area and objects).

Resolution of the RF Government No. 748 of October 4, 2002, abolishes resolution of the RF Government No. 216 of April 4, 2002, On the procedure governing determination of the marginal limit of fluctuation of market price of works (services) relating to development of natural resources. The aforesaid resolution was abolished due to the more exact definition introduced by federal law of the RF No. 57 FZ of May 29, 2002 in the text of item 6 of Article 261 of the RF Tax Code. According to the new version of the item, for the taxation purposes expendi RUSSIAN ECONOMY in trends and outlooks tures related to purchase of works (services), geological and other data from third parties, including state agencies, as well as expenditures for independent works related to the development of natural resources shall be defined as the actual amount of such expenditures. The clarified version abolished the constraints on the taxpayers right to exempt all substantiated and confirmed by documents expenditures.

Resolution of the RF Government No. 814 of November 12, 2002, sets forth the procedure governing the approval of rates of natural loss related to storage and transportation of goods and materials. For the purposes of enforcement of Article 254 of the RF Tax Code, the Government of the Russian Federation has determined the list of ministries having the right to approve the rates of natural loss and stipulated that the rates of natural loss applicable for determination of permitted amount of irretrievable loss due to the shortage and (or) damage of goods and materials shall be reviewed from time to time, but at least once in 5 years.

Value Added Tax Resolution of the RF Government No. 19 of January 17, 2002, in accordance with Article 149 of Section 2 of the RF Tax Code approves the list of most important and vitally necessary medical equipment to be exempted from VAT in the case such equipment is sold in the territory of the Russian Federation.

Resolution of the RF Government No. 283 of April 29, 2002, for purposes of enforcement of the VAT exemption set forth in sub-item 3 of item 1 of Article 150 of the RF Tax Code, approved the list of materials for manufacturing of medical immunobiological compounds for diagnostics, preventive and (or) medical treatment of infectious illnesses, import of which in the customs territory of the Russian Federation shall be subject to VAT exempt.

In accordance to the changes introduced in Article 149 of the RF Tax Code, resolution of the RF Government No. 661 of September 6, 2002, amended Resolution of the RF Government no. 251 of March 31, 2001 as concerns more precise definition of religious items included in the list of items exempt from VAT in the case such items are sold or transferred for own needs.

Taxation of the Mineral and Raw Materials Sector Resolution of the RF Government No. 180 of March 23, 2002, approves the new version of the Regulations governing the formation and utilization of the liquidation funds in the course of implementation of production sharing agreements.

In accordance with Article 261 of the RF Tax Code, Resolution of the RF Government No 216 of April 4, 2002, approves the Rules governing the determination of the marginal market prices of works and services relating to the development of natural resources.

The Rules set forth the procedure governing the determination of the limits of the market price band related to works (services) aimed at the development of natural resources relating to the geological surveying of mineral resources, prospecting of mineral resources, preparatory works, and appoint federal authorities responsible for the determination of the determination of the limits of the market price band related to specific works and services.

Resolution of the RF Government No. 282 of April 29, 2002, in accordance with article 346.2 of the RF Tax Code sets forth the criteria making agricultural organizations eligible for INSTITUTE FOR THE ECONOMY IN TRNSITION http://www.iet.ru the status of agricultural organization of industrial type. The agricultural organizations of industrial type do not enjoy tax preferences granted to enterprises engaged in agriculture. Agricultural organizations of industrial type include agricultural organizations (poultry farms, greenhouse integrated works, state fur farms, animal industry agri-businesses, etc.):

those not using farm lands for agricultural production;

those where the share of forage raised at farm lands owned and (or) used and utilized for own agricultural production makes less than 20 per cent of the total volume of utilized forage.

Excises Resolution of the RF Government No. 723 of October 1, 2002, approves the general requirements relating to the Regulations and terms applicable to the issue of permits to establish excise warehouses and the Procedure governing the issuance of regional stamps.

The procedure governing the issuance of permits to establish excise warehouses and terms of the issuance of the permits shall be determined by the subjects of the Russian Federation as approved by the RF Tax Ministry. Permits shall be issued by territorial tax agencies of the RF Tax Ministry. The key condition, on which permits are issued, is that the organization has the license to produce, store, and sell alcohol products or the license to purchase, store, and sell alcohol products (in the case it indicates the location of the excise warehouse).

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