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Article 239. Tax Benefits 1. The following shall be exempt from payment of tax: 1) the organisations of any organisational and legal forms: on the amounts of disbursement and other reward not exceeding 100,000 roubles per employee being a disabled person, Group I, II or Group III, in the tax period; 2) the following categories of taxpayers being employers - on disbursements and other rewards not exceeding 100,000 roubles during a tax period per each individual worker: public organizations of invalids (including those created as unions of public organizations of invalids) among which members invalids and their legal representatives constitute no less than 80 per cent, their regional and local branches; organizations whose entire authorized capital consists of contributions of public organizations of invalids and in which the average pay roll number of invalids constitutes no less than 50 per cent and the share of wages of invalids in the wage fund constitutes no less than 25 per cent; establishments created with the aim of achieving goals of educational, cultural, treatment and health improvement, physical culture and sports, scientific, information and other social purposes, and also for rendering legal and other help to the disabled, disabled children and their parents, the sole owners of whose assets are said public organizations of invalids. Privileges listed under the present Subitem shall not apply to taxpayers pursuing in the production and/or sale of excisable goods, mineral raw materials, other mineral resources, and also other goods according to the list approved by the Government of the Russian Federation upon representation of all-Russian public organizations of invalids; 3) taxpayers specified in Subitem 2 of Item 1 of Article 235 of the present Code, being invalids of Group I, II or Group III in the part of incomes from their business activity and other professional activity at a rate not exceeding 100,000 roubles over a tax period; 4) Russian funds for supporting education and science: on the amounts of disbursements for the benefit of citizens of the Russian Federation in the form of grants (gratuitous aid) provided to teachers, professors, pupils, students and/or post-graduate students of state and/or municipal educational institutions. 2. If according to the legislation of the Russian Federation foreign subjects and stateless persons operating on the territory of the Russian Federation as individual entrepreneurs have no right to draw state pension, social security, or medical aid at the expense of funds of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and funds of obligatory medical insurance, they shall be exempted from payment of the tax in the part transferable to appropriate funds. Taxpayers specified in Subitem 1 of Item 1 of Article 235 of the present Code, shall be exempted from payment of the tax from the taxable disbursements and other rewards paid for the benefit of foreign subjects and stateless persons if such foreign subjects and stateless persons according to the legislation of the Russian Federation or terms and conditions of contract with the employer have no right to draw state pension, social security or medical aid rendered accordingly at the expense of resources of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and funds of obligatory medical insurance - in the part transferrable to such a fund, to disbursements from which the foreign subject or stateless person in question has no right. Article 240. Tax Period and Accounting Period The tax period shall be defined as a calendar year. The accounting periods for the purpose of the tax shall be the first quarter, half-year and nine months of the calendar year. Article 241. Tax Rates 1. Unless otherwise stipulated in Item 2 of the present Article for taxpayers specified in Subitem 1 of Item 1 of Article 235 of the present Code, except for taxpayers being agricultural producers and clan and family communities of small numbered peoples of the North pursuing traditional economic activities, the following rates shall be applied: _________________________________________________________________________ | Ňax base | The federal | Social | Funds of Obligatory | Total | | for each | budget | Insurance | Medical | | | individual| | Fund of the| Insurance | | |employee in| | Russian __________________________________ |progressive| | Federation |Federal |Territorial| | | total | | |Fund of | Funds of | | | from the | | |Obligatory|Obligatory | | | start of | | |Medical | Medical | | | the year | | |Insurance | Insurance | | _________________________________________________________________________ | 1 | 2 | 3 | 4 | 5 | 6 | _________________________________________________________________________ |Up to |28.0 per cent|4.0 per cent|0.2 |3.4 |35.6 | |100,000 | | |per cent |per cent |per cent | |roubles | | | | | | |From |28,000 |4,000 |200 |3,400 |35,600 | |100,001 |roubles |roubles |roubles |roubles |roubles | |roubles up |+15.8 per |+2.2 per |+ 0.1 per-|+1.9 per |+20.0 per| |to 300,000 |cent of an |cent of an |cent of an|cent of an |cent of | |roubles |amount |amount |amount |amount |an amount| | |exceeding |exceeding |exceeding |exceeding |exceeding| | |100,000 |100,000 |100,000 |100,000 |100,000 | | |roubles |roubles |roubles |roubles |roubles | | | | | | | | | | | | | | | |From |59,600 |8,400 |400 |7,200 |75,600 | |300,001 |roubles |roubles |roubles |roubles |roubles | |roubles up |+ 7.9 per |+1.1 per |+0.1 per |+0.9 per |+10.0 per| |to 600,000 |cent of an |cent of an |cent of an|cent of an |cent of | | |amount |amount |amount |amount |an amount| | |exceeding |exceeding |exceeding |exceeding |exceeding| | |300,000 |300,000 |300,000 |300,000 |300,000 | | |roubles |roubles |roubles |roubles |roubles | | | | | | | | | | | | | | | |Over |83,300 |11,700 |700 |9,900 |105,600 | |600,000 |roubles |roubles |roubles |roubles |roubles | |roubles |+ 2.0 per | | | |+2.0 per | | |cent of an | | | |cent of | | |amount | | | |an amount| | |exceeding | | | |exceeding| | |600,000 | | | |600,000 | | |roubles | | | |roubles | | | | | | | | _________________________________________________________________________ Unless otherwise is laid down in Item 2 of the present Article, the following rates shall be applied for employers of organizations engaged in agricultural production, patrimonial, or family communities of small ethnic groups of the North engaged in traditional activities and country (farmer) households: _________________________________________________________________________ | Ňax base | Pension Fund| Social | Funds of Obligatory | Total | | per each | of the | Insurance | Medical | | | individual| Russian | Fund of the| Insurance | | |employee in| Federation | Russian __________________________________ |progressive| | Federation |Federal |Territorial| | | total | | |Fund of | Funds of | | | from the | | |Obligatory|Obligatory | | | start of | | |Medical | Medical | | | the year | | |Insurance | Insurance | | _________________________________________________________________________ | 1 | 2 | 3 | 4 | 5 | 6 | _________________________________________________________________________ |Up to |20.6 per cent|2.9 per cent| 0.1 | 2.5 | 26.1 | |100,000 | | | per cent | per cent | per cent| |roubles | | | | | | |From |20,600 |2,900 |100 |2,500 | 26,100 | |100,001 |roubles |roubles |roubles |roubles |roubles | |roubles up |+15.8 per |+2.2 per |+ 0.1 per-|+1.9 per |+20.0 per| |to 300,000 |cent of an |cent of an |cent of an|cent of an |cent of | |roubles |amount |amount |amount |amount |an amount| | |exceeding |exceeding |exceeding |exceeding |exceeding| | |100,000 |100,000 |100,000 |100,000 |100,000 | | |roubles |roubles |roubles |roubles |roubles | | | | | | | | | | | | | | | |From |52,200 |7,300 |300 |6,300 | 66,100 | |300,001 |roubles |roubles |roubles |roubles |roubles | |roubles up |+ 7.9 per |+1.1 per |+0.1 per |+0.9 per |+10.0 per| |to 600,000 |cent of an |cent of an |cent of an|cent of an |cent of | | |amount |amount |amount |amount |an amount| | |exceeding |exceeding |exceeding |exceeding |exceeding| | |300,000 |300,000 |300,000 |300,000 |300,000 | | |roubles |roubles |roubles |roubles |roubles | | | | | | | | | | | | | | | |Over |75,900 |10,600 |600 |9,000 | 96,100 | |600,000 |roubles |roubles |roubles |roubles |roubles | |roubles |+ 2.0 per | | | |+2.0 per | | |cent of an | | | |cent of | | |amount | | | |an amount| | |exceeding | | | |exceeding| | |600,000 | | | |600,000 | | |roubles | | | |roubles | | | | | | | | _________________________________________________________________________ 2. If, as of the time of tax advance payment the taxpayers specified in Subitem 1 of Item 1 of Article 235 of the present Code the average value of tax base that has been accumulated since the beginning of the year per natural person divided by the number of months expired in the current tax period makes up an amount at least equal to 2,500 roubles the tax shall be payable at the maximum rate specified in Item 1 of the present article, irrespective of the actual value of tax base per natural person. Taxpayers whose tax base meets the criteria laid down in the present paragraph are not entitled to use the regressive tax rate scale until the end of the tax period. When the average tax base per employee is being calculated by taxpayers having over 30 employees no account shall be taken of disbursements for the benefit of 10 per cent of the employees with the largest incomes and by taxpayers having 30 employees and below - disbursements for the benefit of 30 per cent of the employees with the largest incomes. When the average tax base per employee is being calculated account shall be taken of the mean strength of employees determined in the manner established by the State Statistics Committee of the Russian Federation. When the conditions specified in the present item are being determined account shall be taken of the mean strength of employees for the purposes of calculating the tax amount payable to the federal budget. 3. For taxpayers listed in Subitem 2 of Item 1 of Article 235 of the present Code, unless otherwise laid down in Item 4 of the present Article, the following rates shall be applied: _________________________________________________________________________ |Tax base in| Federal | Compulsory medical | Total | |progressive| budget | insurance fund | | | total | _______________________________ | | | | Federal | Territorial | | | | | compulsory | compulsory | | | | | medical | medical | | | | | insurance | insurance | | | | | fund | funds | | _________________________________________________________________________ | 1 | 2 | 3 | 4 | 5 | _________________________________________________________________________ | Up to |9,6 per cent |0,2 per cent |3,4 per cent |13,2 per cent | |100 000 rbl| | | | | _________________________________________________________________________ | From |9 600 roubles |200 roubles |3 400 roubles |13 200 roubles| | 100 001 |+ |+ |+ |+ | |roubles to |5,4 per cent |0,1 per cent |1,9 per cent | 7,4 per cent | | 300 000 | of amount |the of amount |the of the | the amount | | roubles | exceeding | exceeding | amount | exceeding | | | 100 000 | 100 000 | exceeding | 100 000 | | | roubles | roubles | 100 000 rbl | roubles | _________________________________________________________________________ | From |20 400 roubles|400 roubles |7 200 roubles |2 8000 roubles| | 300 001 |+ | |+ |+ | |roubles to |2,75 per cent | |0,9 per cent |3,65 per cent | | 600 000 |of the amount | |of the amount |of the amount | | roubles | exceeding | | exceeding | exceeding | | | 300 000 rbl | | 300 000 rbl | 300 000 rbl | _________________________________________________________________________ | Over |28 650 roubles|400 roubles |9 900 roubles |38 950 roubles| | 600 000 |+ | | |+ | | roubles |2,0 per cent | | |2,0 per cent | | |of the amount | | |of the sum | | | exceeding | | | exceeding | | | 600 000 rbl | | | 600 000 rbl | _________________________________________________________________________ 4. Lawyers shall pay the tax according to the following rates: _________________________________________________________________________ |Tax base in| Federal | Compulsory medical insurance| Total | |progressive| budget | fund | | | total | _______________________________ | | | | Federal | Territorial | | | | | compulsory | compulsory | | | | | medical | medical | | | | | insurance | insurance | | | | | fund | funds | | _________________________________________________________________________ | 1 | 2 | 3 | 4 | 5 | _________________________________________________________________________ | Up to |7,0 per cent |0,2 per cent |3,4 per cent |10,6 per cent | |100 000 rbl| | | | | _________________________________________________________________________ | From |7000 roubles |200 roubles |3 400 roubles |10 600 roubles| | 100 001 |+ |+ |+ |+ | |roubles to |5,3 per cent |0,1 per cent |1,9 per cent |7,3 per cent | | 300 000 |of the amount |of the amount |of the amount |of the amount | | roubles | exceeding | exceeding | exceeding | exceeding | | | 100 000 rbl | 100 000 rbl | 100 000 rbl | 100 000 rbl | _________________________________________________________________________ | From |17 600 roubles|400 roubles |7 200 roubles |25 200 roubles| | 300 001 |+ |+ |+ |+ | |roubles to |2,7 per cent |0,1 per cent |0,8 per cent |3,6 per cent | | 600 000 | of amount |of the amount |of the amount |of the amount | | roubles | exceeding | exceeding | exceeding | exceeding | | | 300 000 rbl | 300 000 rbl | 300 000 rbl | 300 000 rbl | _________________________________________________________________________ | Over |25 700 roubles|400 roubles |9 600 roubles |35 700 roubles| | 600 000 |+ | | |+ | | roubles |2,0 per cent | | |2,0 per cent | | |of the amount | | | of the sum | | | exceeding | | | exceeding | | | 600 000 rbl | | | 600 000 rbl | _________________________________________________________________________
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