UNIFIED SOCIAL TAX
- Tax, aimed to raise funds and the implementation of citizens' rights to pensions, social security and medical care. NalogoplatelschikamiESN are:
1) the organization;
2) individual entrepreneurs, including members of a peasant (farmer's) economy;
3) individuals who are not recognized as individual entrepreneurs;
4) lawyers.
UST object recognized:
1) payment or compensation for labor, civil law, copyright agreements for organizations and individual entrepreneurs;
2) payment or compensation for labor, civil contracts, paid by individuals who are not recognized by individual entrepreneurs, in favor of individuals;
3) income from business or other activities, net of related costs paid by individual businessmen and lawyers.
Do not subject to UST:
1) state benefits;
2) All kinds of statutory compensation payments;
3) one-time financial assistance;
4) the amount of a payment by taxpayers, which are financed from the federal budget;
5) incomes of members of a peasant (farmer's) economy within 5 years from the year of registration;
6) income received by members registered tribal communities of indigenous peoples of the North;
7) the amount of insurance payments on compulsory insurance of workers;
8) other amounts prescribed by law. Legally established and tax
benefits to pay UST.
For UST tax period is a calendar year, and the reporting period - the first quarter, six months, nine months of the calendar year.
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