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Finance and Statistics - Kovalev AM

6.7 Other taxes paid by enterprises

Federal law "On amendments and additions to article 20 of the Law of the Russian Federation" On the Fundamentals of the Tax System in the Russian Federation "" from July 31, 1998 №150-FZ supplemented the Russian tax system with a sales tax.

Sales tax is established and administered by a regional legislative (representative) bodies of state power, which determine the rate of tax (within the limits established by the legislation of the Russian Federation), the procedure and terms of payment, benefits and reporting form for the tax, and may establish an additional list goods (works, services), the realization of which is exempt from sales tax.

Payers of sales tax are:

• legal entities established in accordance with Russian law, their branches, representative offices and other subdivisions;
• foreign legal entities established in the territory of the Russian Federation;
• individual entrepreneurs engaged in their activities without forming a legal entity, self-realizing goods (works, services) on the territory of the Russian Federation for cash.

Shall not be payers of sales tax small businesses, translated into the payment of the unified tax on imputed income, and transferred to the simplified system of taxation, accounting and reporting.

The object of taxation with sales tax is recognized the value of goods (works, services) sold at retail or wholesale cash. At the same time the sale for cash equivalent for sale with carrying out calculations by credit institutions and other payment cards on settlement checks of banks on transfers from bank accounts on behalf of individuals, as well as the transfer of goods (works, services) to the population in exchange for other goods (works, services).

The list of goods and services subject to sales tax at their realization in cash, are included;

• excise goods (alcoholic beverages, tobacco products, jewelry, gasoline, etc.), gourmet food products, video products and CD-ROMs, cars;
• services of tourist companies related to travel outside of Russia (except CIS), advertising services, hotel services, services of passenger traffic in the salons of the first and business classes and passenger rail transport in cars class "luxury" and "NE".

It can not be the object of taxation the value of:

• sold real estate, securities, bakery products, dairy products, margarine, cereals, sugar, salt, potatoes, baby and diabetic food, children's clothing and shoes, medicines, orthopedic articles;
• housing and communal services in the sphere of culture and art services provided by the state cultural institutions, funeral services, etc.

The sales tax rate is set by the Federal Law in the amount of up to 5%. The specific rate within this size is set by the legislature of the Russian Federation with the introduction of the tax in its territory.

In determining the tax base cost of goods includes the value added tax, and when excisable goods - and excise duties.

When implementing the taxpayer of goods includes the amount of tax in the price of goods for payment of the charge to the buyer (customer). This amount is defined as the corresponding tax rate percentage of the price of the goods excluding sales tax.

The amount of tax payable to the budget shall be determined by the end of each reporting period by multiplying the taxable turnover and the tax rate.

C / April 1994 acts adopted in accordance with the decision of the Moscow City Duma on March 16, 1994 M25 tax on housing and objects of social and cultural sphere. State Tax Inspectorate of the city of Moscow issued instructions on March 31, 1994 №4, which explains the procedure of calculation and payment of this tax.

For tax payers for the maintenance of housing and socio-cultural spheres are located on the territory of Moscow companies, organizations, institutions, legal entities on the basis of Russian legislation, carrying out business activities, as well as foreign legal entities,

The object of taxation - the volume of sales of goods (works, services). By volume of sales of products (works, services') refers to revenues (gross revenues) from sales of products (works, services), which is determined based on the selling prices without sales tax, no VAT, no tax on the sale of fuels and lubricants, and excise taxes.

The tax rate for the maintenance of housing and socio-cultural sphere is set at 1.5% of the sale of goods (works, services).

From tax exempt:

• state and municipal educational institutions as well as private educational institutions have received in the established order the license for educational activity, in terms of labor costs associated with the share of educational activities:
• businesses and organizations of any organizational and legal forms in the sphere of material production and consumer services, the total number of persons with disabilities which make up more than 50%;
• companies providing funeral services to the public, provided that the volume of these services in the total volume of products (works, services) is not less than 70%.

The tax amount is calculated based on the fixed tax rate and the actual volume of sales of products (r.abot services).