Source Pravda.Ru

Duma Introduces Single Tax For Agricultural Producers

The State Duma adopted a compromise version of the amendments to Part 2 of the Tax Code and a number of other legal acts dealing with taxes and duties. A new chapter on taxes on agricultural producers, introducing a single agricultural tax, has been added to the Tax Code. The taxation system for agricultural producers is defined by the Tax Code and is to be introduced after the adoption of regional laws on the single agricultural tax. Organizations, farms, and individual entrepreneurs, which are agricultural producers, will be eligible for the new taxation system on the condition that the percentage of the revenues from product sales in the total revenues to an organization was at least 70% in the previous calendar year. Legal acts of regions of Russia can increase or decrease the tax rate for selected categories of taxpayers by not more than 25%. The sum of the tax paid by organizations is deposited at accounts in the Federal Treasury and later distributed as follows: 30% of the sum go to the federal budget, 6.4% are paid to the social insurance fund, 60% go to regional and local budgets, 0.2% are allocated to the federal fund of compulsory medical insurance, and 3.4% are paid to territorial funds of compulsory medical insurance. 335 deputies voted for the bill.

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