The Russian Federation.
The Russian Federation.
The Kemerovo area.
The law On the tax from sales.
It is accepted by Legislative Assembly of the Kemerovo area 19.01.99 N
499 Present Law according to the federal Law from
31.07.98 N 150-FZ "About modification and additions in article 20
The law of the Russian Federation "About bases of tax system in
The Russian Federation "the tax from sales is established and imposed on
Territories of the Kemerovo area.
Article 1. Payers of the tax.
1. Payers of the tax from sales (further - the tax bearer)
Are:
The legal bodies created according to
The legislation of the Russian Federation, their branches,
Representations and other isolated divisions;
Foreign legal bodies, the companies and others
The corporate educations possessing the civil
pravosposobnostju, created according to the legislation
The foreign state, the international organisations, their branches and
The representations created in territory of the Russian Federation;
The individual businessmen who are carrying out
Activity without education of the legal person.
2. The persons specified in point 1 of present article, are
Tax bearers in case of independent realisation of the goods
(Jobs, services) in territory of the Kemerovo area.
At realisation of the goods by structural divisions without
Educations of the legal person, not having the independent
Balance and the settlement account, the payer of the tax in the budget in a place
Findings of such structural divisions will be
Headquarters plant.
Article 2. Object of the taxation.
1. Object of the taxation under the tax from sales admits
Cost of the goods (jobs, services), realised at retail or by the gross
In cash, namely:
Cost podaktsiznyh the goods, expensive furniture,
Radio engineerings, clothes, delikatesnyh a foodstuff,
Cars, furs, jewels, a video production and
Compact discs;
Services of the travel companies connected with trips for limits
The Russian Federation (except for the CIS countries), services on
To advertising, services of three - four - five-stars hotels, services on
To passenger aviatransportations in salons of the first and business classes and
To passenger rail transportation in cars of a class "lux" and
"SV";
Cost of other goods and services, except the goods (jobs,
Services) which fall under action of point 2 of present article.
2. Is not object of the taxation under the tax from sales
Cost:
Bread and bakery products, milk and molokoproduktov, butters
Vegetative, margarine, groats, sugar, salt, a potato,
Products of a children's and diabetic food;
Children's clothes and footwear;
Medicines, protezno-orthopedic products;
Housing-and-municipal services, and also services in letting
To the population of the state or municipal premises, and
Also on habitation granting in hostels;
Services in sphere of culture and the art, rendered
State both municipal authorities and the organisations
Cultures and arts (theatres, cinemas, the concert organisations
And collectives, club establishments, including rural, libraries,
Circuses, lecture halls, planetaria, recreation parks,
Botanical gardens, zoos), at carrying out
Theatrically-entertainment, cultural-educational actions, in
That number cost of entrance tickets and subscriptions;
Buildings, constructions, the ground areas and other objects,
Concerning real estate, and securities;
Services in the maintenance of children in preschool centres and to care
Sick and aged;
Services in transportation of passengers by transport of the general using
Municipal union (except for a taxi), and also services
On transportations of passengers in the suburban message sea, river,
Railway and motor transport;
The services given by the credit organisations,
Insurers, not state pension funds,
Professional participants of the securities market, rendered in
Frameworks of their activity which is subject to licensing, and also services,
Given by Bar;
Ritual services of funeral bureaus, cemeteries and crematoriums,
Carrying out of ceremonies and ceremonies by the religious organisations;
The services rendered by authorised bodies of the state
The authorities and local governments for which are raised
Corresponding kinds of duties and gathering;
The goods (jobs, services), connected with educational,
Industrial practice, scientific or educational process and
Made by the state and municipal educational
Establishments;
Permits (kursovok) in sanatorium and improving
Establishments, establishments of the rest, realised for invalids;
Torments;
Meat;
Fishes;
Soft drinks (mineral and table water);
Production of public catering of the closed network;
Working clothes;
Subjects of personal hygiene (a tooth-paste, tooth-brushes, a powder
Tooth, brushes, machine tools and edges for shaving, soap toilet);
Synthetic washing-up liquids, soaps economic and cleaning
Means;
Matches;
Dressings and subjects of care of patients;
ochkovoj optics (frames ochkovyh, lenses ochkovyh, lenses
protivoglaukomnyh, fotohromnyh);
The products of medical purpose which are released by the medical
Establishments;
Paid medical services for the population;
Iatrotechnics;
Licence fee for radio;
Services in sphere of culture and the art, rendered by museums;
The goods which are given out as wages in kind of nurseries
Grants, unemployment benefits and pensions;
The goods (jobs, services), paid by the businessman without
Educations of the legal person by transfer of money resources
From bills of banks under their commission.
3. With a view of the present Law to cash sale
Sale with carrying out of calculations by means is equated
Credit and other payment cards, under settlement checks of banks,
On transfers from bills in banks under commissions of physical persons,
And also transfer of the goods (performance of jobs, rendering of services)
To the population in exchange for other goods (jobs, services).
Article 3. Tax base.
1. Tax base for calculation of the tax from sales is
Cost of the realised goods (jobs, services), listed in
Point 1 of article 2 of the present Law (with the tax to the added
Cost and excises for podaktsiznyh the goods).
2. The tax bearer is obliged to conduct the separate account of realisation
The goods (jobs, services), listed in article 2 point 1
The present Law.
3. In case of absence of the separate account of realisation of the goods
(Jobs, services) the tax bearer pays the tax from sales with the general
The realisation sums.
Article 4. The tax rate.
The rate of the tax from sales is established at a rate of 5 (five)
Percent.
Article 5. An order of calculation of the tax.
1. At realisation of the goods (jobs, services) the tax bearer
Switches on the sum of the tax of the price of the goods shown for payment
To the buyer (customer) of these goods (jobs, services). Specified
The sum is defined as corresponding to the tax rate
Percentage share of the price of the goods without the tax from sales.
2. The sum of the tax from the sales, subject to payment
The tax bearer, it is defined by it independently following the results of
Each accounting (tax) period as result of multiplication
Assessed turn for the given period on the tax rate.
3. Calculations on calculation and tax payment are represented
The tax bearer in tax body in a registration place in terms
Representations in tax body of the accounting reporting on
To the form specified in the application.
Article 6. Term of payment of the tax.
1. Payment of the tax by legal bodies is carried out
Monthly, proceeding from actual turns from realisation of the goods
(Jobs, services), listed in point 1 of article 2 of the present
The law, for expired calendar month in time not later than 20th
The number following the accounting.
2. Tax payment by individual businessmen
It is carried out quarterly, proceeding from actual turns from
Realisations of the goods (jobs, services), listed in point 1
Articles 2 of the present Law, in time not later than 5th of the second
The month following after accounting quarter.
Article 7. Responsibility of the tax bearer and the control
Tax bodies.
1. Responsibility for correctness of calculation and
Timeliness of payment of the tax are assigned to tax bearers.
2. For infringement of the present Law the tax bearer bears
Responsibility according to the legislation Russian
Federations.
3. The control over entering of the tax in the budget is carried out
Tax bodies according to their competence.
Article 8. Final provisions.
1. The sums of the tax from sales are enlisted in incomes of the regional
The budget and in budgets of cities and areas in size accordingly 40
And 60 percent also go on social needs
Needy groups of the population.
2. The cumulative income received by the individual
Businessmen for the accounting period, decreases for the sum
Actually paid tax from sales within the estimated
The tax sums.
3. In connection with introduction of the tax from sales in territory
The Kemerovo area the taxes provided are not raised
The subparagraph "g" article 20 point 1, and also subparagraphs "g", "e",
"And", "to", "l", "m", "n", "about", "p", "r", "with", "t", "at", "f", "h",
"ts" Point 1 of article 21 of the Law of the Russian Federation from 27.12.91 N
2118-1 "About bases of tax system in the Russian Federation", and
Also acts admit become invalid
The Kemerovo area, cities and areas of area by which are entered
These taxes and tax collections.
4. The present Law comes into force since March, 1st, 1999
I an island of governor S. BEREZNEV
Kemerovo
On January, 28th, 1999
N 13-03
The application
To the Law of the Kemerovo area
"About the tax from sales"
In the State tax inspection the Stamp
On (a mark of tax body)
______________________________________
(The name, an INN, the address) "____" _____________ 199 ___
_______________________
(F. And. O the responsible person,
The executor)
CALCULATION
The tax from the sales made for
_____________________________________
(An accruing result from the beginning of year
In 1998 with _____________ month)
N Indicators Cost re the tax Rate, the tax Sum
p/p alizovannogo %
The goods
1 2 3 4 5
1 Kind of the goods
(Jobs, services)
1.1.
1.2.
1.3. Etc.
2 It is added H H
The tax for
The accounting period
(P. 1 + p.
1.2.
+ P. 1.3
+ Etc. h gr.
4)
Including
2.1. Regional
The budget (p.
2:100%я 40 %)
2.2. Local H H
The budget (p.
2:100%я 60 %)
3 It is added H H
The tax for
The previous
The period, all
Including:
3.1. Regional H H
The budget
3.2. Local H H
The budget
4 Sum of the tax for H H
The accounting
The period,
Subject to
To surcharge or
To return of all
(P. 2 - p.
3)
4.1. IN H H
The regional
The budget (p.
2.1 - p. 3.1)
To surcharge (+),
To return (-)
4.2. In local H H
The budget (p.
2.2 - p. 3.2)
To surcharge (+),
To return (-)
The head __________________ (signature)
The chief accountant ______________ (signature)
"____" ____________ 199 ____
Marks and remarks of the inspector (economist)
As a result of check following corrections are made:
"____" ___________ 199 ____
The inspector (economist) ______________________ (signature)
The inquiry of the economist under the account:
By the present calculation in the personal account of the payer it is added:
"_____" ____________ 199 ___
(Conducting date)
The inspector (economist) under the account _________________ (signature)
<$>
//* an information Source: Kuzbas (Kemerovo), 30.01.99
//* Reg. Nom. - 1090100078.19-------------------------------------------
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