When is the minimum tax calculated for the simplified tax system? Minimum tax simplified tax system. How to reflect the minimum tax in the Income and Expense Book

1) manufacturing industries;

2) management of the operation of residential and (or) non-residential stock for a fee or on a contractual basis;

4) care activities with provision of accommodation and provision of social services without provision of accommodation;

5) activities in the field of sports;

6) crop production, livestock production and provision of related services in these areas.

1) class 01 “Crop and livestock farming, hunting and the provision of related services in these areas” of section A “Agriculture, forestry, hunting, fishing and fish farming” (with the exception of activities included in subclass 01.7 “Hunting, trapping and shooting of wild animals” , including the provision of services in these areas");

2) subclass 03.2 “Fish farming” of section A “Agriculture, forestry, hunting, fishing and fish farming”;

3) section P “Education” (except for the types of activities included in subclasses 85.22 “Higher Education”, 85.3 “Professional Training”, 85.42 “Additional Professional Education”);

4) section Q “Activities in the field of health and social services” (with the exception of activities included in subclass 86.23 “Dental practice”);

5) section R “Activities in the field of culture, sports, organization of leisure and entertainment” (except for the types of activities included in subclass 92.1 “Activities for organizing and conducting gambling and betting")

2) production of beverages;

4) clothing production;

5) production of leather and leather products;

7) production of paper and paper products;

8) printing activities and copying of information media;

11) production of other non-metallic mineral products;

12) metallurgical production;

13) production of finished metal products, except machinery and equipment;

14) production of computers, electronic and optical products;

15) production of electrical equipment;

16) production of machinery and equipment not included in other groups;

17) production of other Vehicle and equipment;

18) production vehicles, trailers and semi-trailers;

19) furniture production;

20) production of other finished products;

21) construction

4) construction

1) extraction of other minerals (related to common minerals in accordance with the law);

2) manufacturing industries;

3) provision of electrical energy, gas and steam, air conditioning, water supply and sanitation;

4) construction

– 01 Plant and animal husbandry, hunting and the provision of related services in these areas (except for group 01.15);

– 02 Forestry and logging (except for subclass 02.2 and subgroup 02.40.2);

– 03 Fishing and fish farming;

2) Section 2. Section C. Manufacturing:

– 62 Computer software development, consulting services in this area and other related services;

– 63 Activities in the field information technologies;

3) Section 5. Section M. Professional, scientific and technical activities:

– 72 Research and Development

– 02.2 Logging – tax rate;

– 02.40.2 Provision of services in the field of logging;

– 10 Food production;

– 11.07 Production of soft drinks; production of mineral waters and other bottled drinking waters;

– 13 Production of textile products;

– 14 Clothing production;

– 15 Production of leather and leather products;

– 16 Wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials;

– 17 Production of paper and paper products;

– 18 Printing activities and copying of information media;

– 20 Production of chemical substances and chemical products (except for subgroup 20.14.1 and group 20.51);

– 21 Production of medicines and materials used for medical purposes;

– 22 Production of rubber and plastic products;

– 23 Production of other non-metallic mineral products;

– 24 Metallurgical production;

– 25 Production of finished metal products, except machinery and equipment (except for subclass 25.4);

– 26 Production of computers, electronic and optical products;

– 27 Production of electrical equipment;

– 28 Production of machinery and equipment not included in other groups;

– 29 Production of motor vehicles, trailers and semi-trailers;

– 30 Production of other vehicles and equipment;

– 31 Furniture production;

– 32 Production of other finished products;

– 33 Repair and installation of machinery and equipment;

2) Section 3. Section E. Water supply; drainage, organization of waste collection and disposal, pollution elimination activities:

– 37 Collection and treatment of wastewater;

– 38 Collection, processing and disposal of waste; processing of secondary raw materials;

3) Section 4. Section J. Activities in the field of information and communication:

– 59 Production of films, videos and television programs, publication of sound recordings and notes;

– 60 Activities in the field of television and radio broadcasting;

4) Section 5. Section M. Professional, scientific and technical activities:

– 71 Activities in the field of architecture and engineering design; technical testing, research and analysis;

– Veterinary activities;

5) Section 6. Section P. Education:

– 85.4 Additional education;

6) Section 7. Section Q. Activities in the field of health and social services:

– 86 Activities in the field of health care;

– 87 Residential care activities;

– 88 Providing social services without providing accommodation;

7) Section 8. Section R. Activities in the field of culture, sports, leisure and entertainment:

– 90 Creative activities, activities in the field of art and entertainment;

– 91 Activities of libraries, archives, museums and other cultural objects;

– 93 Activities in the field of sports, recreation and entertainment;

8) Section 9. Section S. Provision of other types of services:

– 96 Activities for the provision of other personal services (except for groups 96.04 and 96.09)

- construction;

– manufacturing industries.

The share of income from these types of activities for the reporting (tax) period must be at least 70% of total income.

Entrepreneurs have the right to apply a preferential rate if they carry out the types of activities listed in the appendix to the Law. The conditions for applying benefits for entrepreneurs are specified in paragraphs 2, 3 of Article 1 of the Law

– section C “Processing industries”, except for class 19 “Production of coke and petroleum products”, class 20 “Production of chemicals and chemical products”;

– section D “Providing electricity, gas and steam; air conditioning";

– section E “Water supply; drainage, organization of waste collection and disposal, pollution elimination activities” (grades 37, 38, 39);

– section M “Professional, scientific and technical activities” (class 72).

The conditions for applying the reduced tax rate are given in paragraph 2 of Article 1 of the law

– Section C “Manufacturing” (subclasses 10.1, 10.3; groups 10.51, 10.71, 13.91, 14.12, 14.13; subgroups 10.41.1, 10.41.2, 13.99.1, 32.99.8);

– section M “Professional, scientific and technical activities” (class 72);

– section Q “Activities in the field of health and social services” (subclasses 87.9, 88.1, 88.9);

– Section S “Provision of other types of services” (Class 95; Group 96.01).

The conditions for applying the reduced tax rate are given in paragraph 2 of Article 1.2 of the law

1) 37.20.1 Treatment of waste rubber;

2) 37.20.2 Processing of waste and scrap plastics;

3) 37.20.3 Processing of waste and scrap glass;

4) 37.20.4 Treatment of waste textile materials;

5) 37.20.5 Processing of waste paper and cardboard;

6) 85.3 Provision of social services

2) 80.1 Preschool and primary general education;

3) 85.2 Veterinary activities

2) 01.3 Crop production in combination with livestock production (mixed Agriculture);

3) 05.02 Fish farming;

4) 10.3 Extraction and agglomeration of peat;

5) 15.1 Production of meat and meat products;

6) 15.2 Processing and canning of fish and seafood;

7) 15.3 Processing and canning of potatoes, fruits and vegetables;

8) 15.4 Production of vegetable and animal oils and fats;

9) 15.5 Production of dairy products;

10) 15.6 Production of flour and cereal industry products, starches and starch products;

11) 15.7 Production of prepared animal feed;

12) 15.8 Production of other food products;

13) 15.98 Production of mineral waters and other non-alcoholic drinks;

14) 18.2 Production of clothing from textile materials and clothing accessories;

15) 19.3 Shoe production;

16) 26.4 Production of bricks, tiles and other building products from baked clay;

17) 36.1 Furniture production;

18) 40.3 Production, transmission and distribution of steam and hot water(thermal energy);

19) 41.0 Collection, purification and distribution of water;

20) 45.2 Construction of buildings and structures;

21) 45.3 Installation engineering equipment buildings and structures;

22) 45.4 Finishing work;

23) 51.21 Wholesale trade of grain, seeds and feed for farm animals;

24) 51.32 Wholesale trade of meat, poultry, products and canned goods from meat and poultry;

25) 51.38 Wholesale trade of other food products;

26) 51.39.1 Non-specialized wholesale trade in frozen food products;

27) 60.21.1 Operation of automobile (bus) passenger transport, subject to a schedule;

28) 60.24.1 Activities of specialized road freight transport;

29) 63.1 Cargo handling and storage;

30) 70.32 Management real estate;

31) 74.20 Activities in the field of architecture; engineering design; geological exploration and geophysical work; geodetic and cartographic activities; activities in the field of standardization and metrology; activities in the field of hydrometeorology and related areas; types of activities related to solving technical problems, not included in other groups;

32) 74.5 Employment and personnel selection;

33) 74.7 Cleaning and cleaning of industrial and residential premises, equipment and vehicles;

34) 85.12 Medical practice;

35) 85.14.1 Activities of nursing staff;

36) 90.01 Collection and treatment of wastewater;

37) 90.02 Collection and processing of other waste;

38) 90.03 Cleaning of territory, restoration after pollution and similar activities

1. a) subsection DA “Production of food products, including drinks, and tobacco”: 15.1 “Production of meat and meat products”, 15.5 “Production of dairy products”;

b) subsection DB “Textile and clothing production”;

c) subsection DC “Production of leather, leather goods and footwear production”;

d) subsection DK “Production of machinery and equipment”, except for 29.6 “Production of weapons and ammunition”;

e) subsection DM “Production of vehicles and equipment”

2. 90.00.2 “Removal and treatment of solid waste”;

3. taxpayers – residents of industrial parks;

4. taxpayers - subjects of state support and stimulation of innovation activities that implement priority innovative projects in the Trans-Baikal Territory

3) section E “Water supply; drainage, organization of waste collection and disposal, pollution elimination activities”;

4) section F “Construction”;

5) subclass 45.2 “Maintenance and repair of motor vehicles” of section G “Wholesale and retail trade; repair of vehicles and motorcycles";

6) section H “Transportation and storage”;

7) section I “Activities of hotels and catering establishments”;

8) Section J “Activities in the field of information and communications”;

9) section M “Professional, scientific and technical activities”, with the exception of classes 69, 70;

10) section N “Administrative and related activities Additional services", with the exception of class 77;

11) section P “Education”;

12) section Q “Activities in the field of health and social services”;

13) section R “Activities in the field of culture, sports, leisure and entertainment”, with the exception of class 92;

14) section S “Provision of other types of services”;

15) section T “Activities of households as employers; undifferentiated activities of private households in the production of goods and provision of services for their own consumption.”

1) section A “Agriculture, forestry, hunting, fishing and fish farming”;

2) section C “Manufacturing”, with the exception of groups 11.01–11.06, classes 12, 19;

3) section F “Construction”;

4) section P “Education”;

5) section Q “Activities in the field of health and social services”;

6) groups 93.11 “Activities of sports facilities”, 93.12 “Activities of sports clubs” of section R “Activities in the field of culture, sports, leisure and entertainment”;

7) group 96.02 “Provision of services by hairdressers and beauty salons”, 96.03 “Organization of funerals and provision of related services” of section S “Provision of other types of services”.

The share of income from carrying out as the main one of the above types of economic activity for the reporting (tax) period is at least 70% of total income

1) classes 01 “Crop and livestock production, hunting and the provision of related services in these areas”, 03 “Fishing and fish farming” of section A “Agriculture, forestry, hunting, fishing and fish farming”;

2) section R “Education”;

3) section Q “Activities in the field of health and social services”;

4) section T “Activities of households as employers; undifferentiated activities of private households in the production of goods and provision of services for their own consumption"

2) section F “Construction”;

3) section I “Activities of hotels and public catering establishments”;

4) subclass 62.0 “Development of computer software, consulting services in this area and other related services” class 62 “Development of computer software, consulting services in this area and other related services”, subclass 63.1 “Data processing activities, provision of services in placement of information, activities of portals on the information and communication network Internet" class 63 "Activities in the field of information technology" section J "Activities in the field of information and communications";

5) group 95.11 “Repair of computers and peripheral computer equipment”, subclass 95.1 “Repair of computers and communication equipment”, class 95 “Repair of computers, personal and household items”, section S “Provision of other types of services”;

6) class 72 “Scientific research and development” of section M “Professional, scientific and technical activities”

Kabardino-Balkarian Republic

– revenue from sales of products (works, services) for the reporting (tax) period is at least 30 million rubles;

– the average number of employees exceeds 20 people and the average wage per employee is not lower than the average wage in the Kabardino-Balkarian Republic

1) carry out the main types of activities in accordance with OKVED OK 029-2014 from sections:

– C “Manufacturing”;

– P “Education”;

– Q “Activities in the field of health and social services”;

– from class 75 section M OKVED;

2) registered after January 1, 2015 (except for cases of reorganization) and entrepreneurs carrying out main activities in accordance with class 72 “Scientific research and development” of OKVED

The main type of activity is understood as the type of economic activity defined by the taxpayer in the tax return for the single tax when simplified

– B “Mining” (except for the provision of services in the field of mining);

– D “Providing electricity, gas and steam, air conditioning” (except for trade in gaseous fuel supplied through distribution networks);

– E “Water supply, sanitation, organization of waste collection and disposal, pollution elimination activities”;

– R “Activities in the field of culture, sports, income management and entertainment” (except for class 92);

– classes 94, 96, section S “Provision of other types of services”

2) forestry and other forestry activities;

3) production of other wooden products;

5) waste treatment and disposal

1) fish farming;

2) processing and canning of fruits and vegetables.

The conditions for applying the rate are given in Part 2 of Article 1.2 of the Law

1) production of dairy products;

2) production of bread and flour confectionery products, cakes and pastries for short-term storage;

3) development of computer software, consulting services in this area and other related services;

4) activities in the field of information technology;

5) repair of computers and communication equipment;

6) education;

7) provision of social services without providing accommodation.

The conditions for applying the rate are given in Part 3 of Article 1.2 of the Law

1) processing and canning of meat and meat food products;

2) production of textile products;

3) clothing production;

4) production of leather and leather products;

5) wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials, with the exception of the production of other wooden products;

6) activities of hospital organizations;

7) collection and treatment of wastewater;

8) waste collection;

The conditions for applying the rate are given in Part 4 of Article 1.2 of the Law

1) production of cellulose, wood pulp, paper and cardboard;

2) publishing activities;

3) printing activities and provision of services in this area;

4) production of chemicals and chemical products;

6) metallurgical production;

7) production of finished metal products, except for machinery and equipment;

8) production of computers, electronic and optical products;

9) production of electrical equipment;

10) production of machinery and equipment not included in other groups;

11) production of motor vehicles, trailers and semi-trailers;

12) production of other vehicles and equipment;

13) maintenance and repair of vehicles;

14) repair of personal and household items;

15) activities of hotels and other places for temporary residence;

16) activities of water transport;

17) rent and leasing, with the exception of lease of intellectual property and similar products, except copyrights;

18) general medical practice;

19) special medical practice;

20) washing and dry cleaning of textiles and fur products;

21) physical education and health activities;

22) activities in the field of sports.

The conditions for applying the rate are given in Part 5 of Article 1.2 of the Law

1) residents of a tourist and recreational special economic zone on the territory of Zelenchuksky and Urupsky municipal districts;

2) organizations and entrepreneurs carrying out business activities in the field of:

– education;

– health care and social services;

– manufacturing industries.

Sales revenue from the above types of economic activities for the last tax (reporting) period must be at least 75% of the total revenue

3) textile production;

8) production of medicines;

1) subjects of investment activities implementing investment projects included in the List investment projects in accordance with the law of the Kemerovo region “On state support of investment, innovation and production activities in the Kemerovo region.” The conditions are given in paragraph 3 of part 1 of article 1 of the law;

2) subjects of innovative activity implementing innovative projects included in the List innovative projects in accordance with the law of the Kemerovo region “On state support of investment, innovation and production activities in the Kemerovo region.” The conditions are given in paragraph 3 of part 1 of article 2 of the law;

3) managing organizations of technology parks and basic organizations of technology parks included in the register of technology parks of the Kemerovo region (see Article 3 of the law);

4) tax residents technology parks (see Article 4 of the law);

5) management companies of economically favored zones. The conditions are given in paragraph 3 of part 1 of Article 5-1 of the law;

6) participants in economically favored zones. The conditions are given in paragraph 3 of part 1 of article 5-2 of the law

1) agriculture, hunting and provision of services in these areas;

2) forestry and provision of services in this area;

3) textile production;

4) clothing production; dressing and dyeing of fur;

5) production of leather, leather goods and footwear production;

6) production of plastics and synthetic resins in primary forms;

7) production of paints and varnishes;

8) production of medicines;

9) soap production; detergents, cleaning and polishing agents; perfumes and cosmetics;

10) production of chemically modified animal or vegetable fats and oils (including drying oils), non-edible mixtures of animal or vegetable fats and oils;

11) production of other non-metallic mineral products;

12) production of finished metal products;

13) production of machinery and equipment;

14) production of electrical machines and electrical equipment;

15) repair of household products and personal items;

16) rental of household products and personal items;

17) production of other basic inorganic chemicals;

18) provision of social services.

Income for the reporting (tax) period must be at least 80% of income

– residents of park areas who in the current tax period attract employees By employment contracts and pay an average monthly salary per employee in the amount of at least two minimum wages established federal law, and have no tax debts

2) fishing, fish farming;

3) manufacturing industries (except for the production of jewelry and technical products from precious metals and precious stones, coins and medals).

Income from the main activity constitutes at least 70% of income from entrepreneurial activity

1) sawing and planing of wood, wood impregnation;

2) production of wooden building structures, including prefabricated ones wooden buildings, and carpentry;

3) production of other products made of wood and cork, straw and weaving materials;

4) production of ceramic tiles and slabs;

5) production of bricks, tiles and other building products from baked clay;

production of cement, lime and gypsum;

6) production of products from concrete, gypsum and cement;

production of steam and hot water (thermal energy) by boiler houses;

7) activities to ensure the operability of boiler houses;

8) activities to ensure the operability of heating networks;

9) collection, purification and distribution of water;

10) disposal of sewage, waste and similar activities.

The conditions for applying the preferential rate are given in paragraph 1 of Article 3 of the law

1) were created after January 1, 2010 and carry out their activities according to the types of economic activity of section P “Education”: subclass 85.1 “General education”, group 85.21 “Secondary vocational education”, subclass 85.3 “Vocational training”, group 85.41 “Additional education for children” and adults", subgroup 85.42.9 "Activities for additional vocational education other, not included in other groups" OKVED OK 029-2014, the share of income from which is at least 70% of total income.

2) established as business entities (partnerships) by budgetary and autonomous scientific institutions. Provided that the activities of such societies (partnerships) consist in the practical application or implementation of the results of intellectual activity (computer programs, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how) ), exclusive rights which belong to the specified scientific institutions(including together with other persons)

1) food production;

2) production of soft drinks, production of mineral waters and other bottled drinking waters;

3) production of textile products;

4) clothing production;

5) production of leather, leather products;

6) wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials;

7) production of rubber and plastic products;

8) production of other non-metallic mineral products;

9) production of machinery and equipment not included in other groups;

10) production of computers, electronic and optical products;

11) production of electrical equipment;

12) furniture production;

13) production of sporting goods;

14) production of games and toys;

15) production of medical instruments and equipment;

16) production of brooms and brushes;

17) production of folk arts and crafts;

18) scientific research and development;

19) care activities with provision of accommodation;

20) provision of social services without providing accommodation;

21) preschool education;

22) activities in the field of sports

1) section A “Agriculture, forestry, hunting, fishing and fish farming” (types of economic activities established by classes 01, 02 and 03);

2) section C “Manufacturing” (types of economic activity established by classes 10 and 11);

3) section E “Water supply; drainage, organization of waste collection and disposal, pollution elimination activities" (types of economic activities established by class 37, subclasses 38.1 and 38.2 of class 38 and class 39);

4) section J “Activities in the field of information and communications” (types of economic activities established by classes 59, 60 and 63, with the exception of types of economic activities established by subclass 59.2 of class 59 and subclass 63.1 of class 63);

5) section M “Professional, scientific and technical activities” (types of economic activities established by class 75);

6) section N “Administrative activities and related additional services” (types of economic activities established by subgroups 81.29.2 and 81.29.9 of group 81.29 of class 81);

7) section P “Education” (types of economic activities established by class 85);

8) section Q “Activities in the field of health and social services” (types of economic activities established by classes 86–88);

9) section R “Activities in the field of culture, sports, leisure and entertainment” (types of economic activities established by classes 90, 91 and 93);

10) section S “Provision of other types of services” (types of economic activities established by classes 94 and 96)

1) C “Manufacturing” (types of economic activity established by classes 12–20, 22–32);

2) E “Water supply; drainage, organization of waste collection and disposal, pollution elimination activities" (types of economic activities established by subclass 38.3 of class 38)

When a taxpayer simultaneously carries out several types of activities for which tax rates are set in different amounts, the lowest tax rate is applied

b) fishing and fish farming;

d) clothing production;

j) furniture production;

p) education;

a) construction;

b) activities of hotels and catering establishments;

c) activities of inland water transport and other land transport;

d) activity travel agencies and other organizations providing services in the field of tourism;

e) cleaning and tidying activities;

f) activities in the field of health care and the provision of social services;

g) activities in the field of culture, sports, organization of leisure and entertainment, with the exception of activities for organizing and conducting gambling and betting, organizing and conducting lotteries

– for the corresponding reporting (tax) period, at least 60% of the income was income from the following types of economic activity according to OKVED 029-2007:

a) crop and livestock farming, hunting and the provision of related services in these areas;

b) fishing, fish farming;

c) food production;

d) clothing production;

e) production of leather and leather products;

f) wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials;

g) printing activities and copying of information media;

h) production of other non-metallic mineral products;

i) production of finished metal products, except for machinery and equipment;

j) furniture production;

k) collection, processing and disposal of waste, processing of secondary raw materials;

l) repair of household products and personal items;

m) rental of household products and personal items;

o) activities related to the use of computer technology and in the field of information technology;

n) scientific research and development;

p) education;

c) provision of personal services, with the exception of the provision of other personal services not included in other groups;

r) provision of housekeeping services;

s) production of folk arts and crafts;

t) professional, scientific and technical activities;

x) provision of other types of services, with the exception of the activities of political and religious organizations, provision of other personal services

– for the corresponding reporting (tax) period, at least 60% of the income was income from the following types of economic activity according to OKVED 029-2007:

a) fishing, fish farming;

b) construction;

c) activities of hotels and catering establishments;

d) activities of inland water transport and other land transport;

e) activities of travel agencies and other organizations providing services in the field of tourism;

f) cleaning and tidying activities;

g) activities in the field of health care and the provision of social services;

h) activities in the field of culture, sports, organization of leisure and entertainment, with the exception of activities related to organizing and conducting gambling and betting, organizing and conducting lotteries

1) class 01 section A;

2) subsections DA, DB, DC, DG, DH, DI of section D;

3) section F;

4) class 60 section I

1) in section A “Agriculture, forestry, hunting, fishing and fish farming”;

2) in section C “Manufacturing”;

3) in section E “Water supply; drainage, organization of waste collection and disposal, pollution elimination activities”;

4) in section F “Construction”;

5) to class 58 “Publishing activities”; class 59 “Production of films, videos and television programs, publishing of sound recordings and notes”; group 62.01 “Computer software development” of subclass 62.0 “Computer software development, consulting services in this area and other related services” class 62 “Computer software development, consulting services in this area and other related services”; subgroup 63.11.1 “Activities for the creation and use of databases and information resources” of group 63.11 “Data processing activities, provision of information placement services and related activities” of subclass 63.1 “Data processing activities, provision of information placement services, activities portals in the information and communication network Internet” class 63 “Activities in the field of information technology” section J “Activities in the field of information and communications”;

6) in subclass 72.1 “Scientific research and development in the field of natural and technical sciences” of class 72 “Scientific research and development”; class 75 “Veterinary activities”, section M “Professional, scientific and technical activities”;

7) in section P “Education”;

8) in section Q “Activities in the field of health and social services”;

9) to class 90 “Creative activities, activities in the field of art and entertainment”; class 91 “Activities of libraries, archives, museums and other cultural objects”; class 93 “Activities in the field of sports, recreation and entertainment”, section R “Activities in the field of culture, sports, leisure and entertainment”.

The conditions for applying the preferential rate are given in paragraphs 2–5 of Article 1 of the Law

1) organizations created:

a) graduates of general educational organizations, professional educational organizations or full-time university courses within one calendar year immediately after graduation;

b) students during the period of study in general educational organizations, professional educational organizations or full-time studies at universities;

2) entrepreneurs:

a) graduates of general education organizations, professional educational organizations or full-time university education within one calendar year immediately after graduation;

b) students during the period of study in general educational organizations, professional educational organizations or full-time studies at universities;

3) entrepreneurs and commercial organizations(except for unitary enterprises registered with resident status of the center regional development Penza region

2) section R “Education”;

3) section F “Construction”

1) class 72 “Scientific research and development”, section M “Professional, scientific and technical activities”;

2) section R “Education”;

3) section Q “Activities in the field of health and social services”

2) section C “Manufacturing”, with the exception of groups 11.01–11.06, classes 12, 19;

3) section F “Construction”

1) section A Agriculture, forestry, hunting, fishing and fish farming (class 01 (except for group 01.15), subclass 02.3, class 03);

2) section C Manufacturing (class 10, group 11.07, classes 13–31, subclasses 32.2–32.9, class 33);

3) section I Activities of hotels and public catering establishments (class 55);

4) section L Activities for operations with real estate (subgroup 68.32.1);

5) section Q Activities in the field of health and social services (groups 86.10, 86.21, 86.22, classes 87, 88)

2) section B Mining;

3) section D Supply of electrical energy, gas and steam; air conditioning;

4) section E Water supply; drainage, organization of waste collection and disposal, pollution elimination activities (class 36);

5) section F Construction;

6) section H Transportation and storage (classes 49–52);

7) section I Activities of hotels and public catering establishments (subclasses 56.1, 56.2)

1) production of food products, including drinks;

2) production of clothing, dressing and dyeing of fur;

3) wood processing and production of wood and cork products, except furniture;

4) publishing and printing activities, replication of recorded media;

5) production of rubber and plastic products;

6) production of other non-metallic mineral products;

7) production of machinery and equipment;

8) production of electrical machines and electrical equipment;

9) production of equipment for radio, television and communications;

10) production of furniture and other products not included in other groups;

11) production, transmission and distribution of electricity, gas, steam and hot water;

12) construction;

13) forestry and provision of services in this area.

Income from these types of economic activities amounted to at least 70% of the total income received

a) production of other non-metallic mineral products;

b) production of finished metal products;

c) production of machinery and equipment;

d) production of electrical equipment, electronic and optical equipment;

e) wood processing and production of wood and cork products, except furniture;

f) production of food products, including drinks, with the exception of alcoholic products (drinking alcohol, vodka, liquor, cognac, wine, beer, drinks made from beer, other drinks with an alcohol content of more than 1.5% by volume);

g) publishing activities;

h) printing activities and provision of services in this area;

i) production of folk arts and crafts;

j) agriculture (except for organizations and entrepreneurs that have switched to the Unified Agricultural Tax), hunting and the provision of services in these areas;

k) construction;

l) furniture production;

m) processing of secondary raw materials;

o) activities related to the use of computer technology and information technology.

b) production of leather, leather goods and footwear production

1) production of other non-metallic mineral products;

2) production of finished metal products;

3) production of machinery and equipment;

4) production of electrical equipment, electronic and optical equipment;

5) wood processing and production of wood and cork products, except furniture;

6) production of food products, including drinks, with the exception of alcoholic products (drinking alcohol, vodka, liquor, cognac, wine, beer, drinks made from beer, other drinks with an alcohol content of more than 1.5 percent by volume);

7) publishing activities;

8) printing activities and provision of services in this area;

9) production of folk arts and crafts;

10) agriculture, with the exception of organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers (unified agricultural tax), hunting and the provision of services in these areas;

11) construction;

12) furniture production;

13) processing of secondary raw materials;

14) activities related to the use of computer technology and information technology;

15) textile and clothing production;

17) preschool education;

18) additional education.

The conditions for applying the preferential rate are given in Part 2 of Article 8.3 of the Law

1) section D Manufacturing;

2) section M Education: 80.10.1. Pre-school education (preceding primary general education)

– engaged in the production of folk arts and crafts

2) organizations and entrepreneurs that are engaged in wood processing and the production of wood products, provided that the proceeds from the sale of products produced by them from this type of activity are at least 70% of the total proceeds from sales;

3) organizations and entrepreneurs who are engaged in fish farming, provided that the revenue from this type of activity is more than 70% of the total revenue from sales;

4) organizations engaged in landscaping and landscaping, including floriculture, provided that the proceeds from the sale of their products from these types of activities are at least 70% of the total proceeds from sales;

5) organizations operating in the field of physical culture and sports, provided that the revenue from this type of activity is more than 70% percent of the total revenue from sales

The share of income from these types of activities for the reporting (tax) period must be at least 85% of total income

1) transport and communications;

2) production of products, provided that this production is carried out by residents of the Technopark in the field of high technologies of the Republic of Mordovia;

3) practical use(implementation) of the results of intellectual activity (computer programs, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), provided that these activities are carried out by business companies whose founders are universities – budgetary institutions located on the territory of the Republic of Mordovia.

The conditions for applying the reduced rate are given in paragraph 6 of clause 2 of the law

The conditions for applying the preferential rate are given in Article 1.1 of the law

1) agriculture, hunting and forestry;

2) fishing, fish farming;

3) manufacturing industries

– in the territory of Group 1 of municipalities specified in Part 1.1 of Article 7 of this Law, as well as organizations and entrepreneurs engaged in the purchase, storage and supply of alcoholic and alcohol-containing products, retail sale of alcoholic products

The share of income from these types of activities for the reporting (tax) period must be at least 75% of total income

– for whom during the reporting (tax) period at least 70% of their income came from income from the following types of economic activities:

a) manufacturing;

b) production and distribution of electricity, gas and water;

c) construction;

– for whom during the reporting (tax) period 100% of their income was income from parking services for motor vehicles in multi-level and underground parking lots (parking lots) put into operation from January 1, 2011 to July 1, 2013 with the number of parking spaces according to technical documentation at least 150 units

– tourism activities

d) textile production;

i) furniture production;

m) publishing, printing industry and reproduction of printed materials;

o) activities in the field of sports

a) agriculture, hunting and the provision of services in these areas;

b) fishing, fish farming and the provision of services in these areas;

c) production of food products, including drinks, with the exception of the production of distilled alcoholic beverages and the production of ethyl alcohol from fermented materials;

d) textile production;

e) clothing production; dressing and dyeing of fur;

f) production of leather, leather products and footwear;

g) production of other non-metallic mineral products;

h) production of finished metal products;

i) furniture production;

j) services for wastewater and waste disposal, improvement sanitary condition and similar services;

k) wood processing and production of wood and cork products, except furniture;

l) activities related to the use of computer technology and information technology;

m) publishing, printing industry and reproduction of printed materials

2) rent and management of own or leased residential real estate, rent and management of own or leased non-residential real estate (subgroups 68.20.1, 68.20.2 of section L)

1) agriculture, forestry, hunting, fishing and fish farming (section A);

2) preschool education, general primary education (groups 85.11, 85.12 section P);

3) waste collection, waste treatment and disposal (subclasses 38.1, 38.2 section E);

4) street sweeping and snow removal (subgroup 81.29.2 of section N)

1) production of food products, including drinks (class 15);

2) textile production (class 17);

3) production of clothing, dressing and dyeing of fur (class 18);

4) production of leather, leather goods and footwear production (class 19);

5) production of cellulose, wood pulp, paper, cardboard and products made from them (class 21);

6) chemical production (class 24);

7) production of rubber and plastic products (class 25);

8) production of finished metal products (class 28);

9) production of machinery and equipment (class 29);

10) production of office equipment and computer equipment (class 30);

11) production of electrical machines and electrical equipment (class 31);

12) production of electronic components, equipment for radio, television and communications (class 32);

13) production of medical devices, including surgical equipment, and orthopedic devices (subclass 33.1);

14) production of cars, trailers and semi-trailers (class 34);

15) production of ships, aircraft and spacecraft and other vehicles (class 35);

16) production of furniture and other products not included in other groups (class 36);

17) research and development (class 73)

1) 62.01 Computer software development;

2) 62.02 Advisory activities and work in the field of computer technology;

3) 63.11.1 Activities for the creation and use of databases and information resources;

4) 71.1 Activities in the field of architecture, engineering surveys and providing technical advice in these areas (except subgroups 71.12.2, 71.12.5, 71.12.6);

5) 71.2 Technical tests, research, analysis and certification (except for subgroup 71.20.5, type 71.20.61);

6) 72 Research and Development

2) 14.19.21 Production of clothing and clothing accessories for young children from textile materials, except knitted or knitted;

3) 32.40 Production of games and toys;

4) 85.11 Preschool education;

5) 85.41 Additional education for children and adults

2) 43.31 Production of plastering works;

3) 43.32 Carpentry and carpentry work;

4) 43.33 Work on installation of floor coverings and wall cladding;

5) 43.34 Production of painting and glass work;

6) 43.39 Production of other finishing and finishing works;

7) 43.9 Other specialized construction works

1) 16.29.12 Production of wooden tableware and kitchen utensils;

2) 16.29.13 Production of wooden figurines and decorations made of wood, mosaics and inlaid wood, boxes, cases for jewelry or knives;

3) 23.41 Production of household and decorative ceramic products;

4) 23.49 Production of other ceramic products;

5) 32.99.8 Production of folk arts and crafts;

6) 72 Research and development;

7) 85.11 Preschool education;

8) 85.41 Additional education for children and adults;

9) 88.10 Providing social services without providing accommodation for the elderly and disabled;

10) 88.91 Provision of day care services for children

Condition for applying all reduced rates: income from the relevant type of economic activity for the tax (reporting) period is at least 70 percent of the taxpayer’s total income

1) crop production;

2) livestock farming;

3) fishing;

4) reproduction of fish and aquatic biological resources;

5) production of food products, including drinks, with the exception of the production of excisable goods;

6) construction;

7) production, transmission and distribution of steam and hot water (thermal energy);

8) collection, purification and distribution of water;

9) management of the operation of a residential building;

10) collection of wastewater and waste;

11) construction materials industry;

12) timber processing;

13) logging

1) crop and livestock farming;

2) forestry and logging;

3) fishing (the reduced rate applies only to fishery enterprises of the Sakhalin region included in the register of participants in the project “Regional Product “Affordable Fish”);

4) fish farming;

5) manufacturing industries (except for the production of excisable goods);

6) provision of excursion tourism services

1) in subclass 50.5 “Retail trade in motor fuel” of section G;

2) to subgroup 51.51.2 “Wholesale trade in motor fuel, including aviation gasoline” of section G;

3) to group 92.71 “Gambling activities” of section O

1) according to OKVED OK 029-2014:

a) section C “Manufacturing”, with the exception of types of economic activity for the production of excisable products;

b) class 72 “Scientific research and development”, section M “Professional, scientific and technical activities”;

c) section P “Education”;

d) section Q “Activities in the field of health and social services”;

2) Residents of regional industrial, tourist, recreational and technological parks in accordance with the Law of the Stavropol Territory of December 29, 2009 No. 98-kz

1) provision of electrical energy, gas and steam; air conditioning;

2) mining;

3) construction;

4) water supply; drainage, organization of waste collection and disposal, pollution elimination activities;

5) crop and livestock farming, hunting and the provision of related services in these areas;

6) scientific research and development;

7) development of computer software, consulting services in this area and other related services;

8) activities for the creation and use of databases and information resources

1) cultivation of vegetables, melons, root and tuber crops, mushrooms and truffles;

2) breeding of dairy cattle, production of raw milk;

3) breeding of other breeds of cattle and buffaloes, sperm production;

4) breeding of poultry;

5) manufacturing industries (with the exception of OKVED codes related to groups 11.01–11.05, classes 12 and 19);

6) water supply; drainage, organization of waste collection and disposal, pollution elimination activities;

7) scientific research and development;

8) education;

9) care activities with provision of accommodation;

10) provision of social services without providing accommodation;

11) activities in the field of culture, sports, organization of leisure and entertainment (with the exception of OKVED codes related to class 92).

– residents of a special economic zone of technology-innovation type, created on the territory of the city of Tomsk

1) fishing and fish farming;

2) food production;

3) production of soft drinks; production of mineral waters and other bottled drinking waters;

4) production of textile products;

5) clothing production;

6) production of leather and leather products;

7) wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials;

8) production of paper and paper products;

9) production of chemicals and chemical products;

10) production of medicines and materials used for medical purposes;

11) production of rubber and plastic products;

12) production of other non-metallic mineral products;

13) production of profiles using cold stamping or bending;

14) production of wire by cold drawing;

15) production of finished metal products, except for machinery and equipment;

16) production of computers, electronic and optical products;

17) production of electrical equipment;

18) production of machinery and equipment not included in other groups;

19) production of motor vehicles, trailers and semi-trailers;

20) production of other vehicles and equipment;

21) furniture production;

22) production of musical instruments;

23) production of sporting goods;

24) production of games and toys;

25) production of products not included in other groups;

26) provision of electricity, gas and steam, air conditioning (except for trade in electricity and trade in steam and hot water(thermal energy));

27) collection, purification and distribution of water;

28) collection and treatment of wastewater;

29) provision of services in the field of liquidation of the consequences of pollution and other services related to waste disposal;

30) construction;

31) activities of land passenger transport: intracity and suburban transportation of passengers;

32) taxi activities;

33) activities of road freight transport;

34) development of computer software, consulting services in this area and other related services;

35) activities in the field of information technology;

36) management of the operation of the housing stock for a fee or on a contractual basis;

37) scientific research and development;

38) repair of computers and communications equipment

1) crop and livestock farming, hunting and the provision of related services in these areas;

2) collection and procurement of food forest resources, non-timber forest resources and medicinal plants;

3) fishing and fish farming;

4) food production;

5) production of soft drinks; production of mineral waters and other bottled drinking waters;

6) production of textile products;

7) clothing production;

8) production of leather and leather products;

9) wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials;

10) production of paper and paper products;

11) production of chemicals and chemical products;

12) production of medicines and materials used for medical purposes;

13) production of rubber and plastic products;

14) production of other non-metallic mineral products;

15) production of profiles using cold stamping or bending;

16) production of wire by cold drawing;

17) production of finished metal products, except machinery and equipment;

18) production of computers, electronic and optical products;

19) production of electrical equipment;

20) production of machinery and equipment not included in other groups;

21) production of motor vehicles, trailers and semi-trailers;

22) production of other vehicles and equipment;

23) furniture production;

24) production of musical instruments;

25) production of sporting goods;

26) production of games and toys;

27) production of products not included in other groups;

28) provision of services by hairdressing and beauty salons;

29) washing and dry cleaning of textiles and fur products;

30) provision of electricity, gas and steam, air conditioning (with the exception of trade in electricity and trade in steam and hot water (thermal energy));

31) collection, purification and distribution of water;

32) collection and treatment of wastewater;

33) provision of services in the field of liquidation of the consequences of pollution and other services related to waste disposal;

34) research and development

Condition for applying the reduced rate: the share of income from the sale of products or services provided for this type of activity is at least 70 percent of the total income

Entrepreneurs who pay a single tax on the difference between income and expenses, first registered after May 20, 2015 (except for those who carry out activities that are subject to simplified tax holidays, or are engaged in wholesale or retail trade)

1) agriculture, hunting and provision of services in these areas;

2) forestry and provision of services in this area;

4) textile production;

6) production of leather, leather goods and footwear production;

9) chemical production;

10) production of rubber and plastic products;

11) production of other non-metallic mineral products;

21) construction;

22) research and development.

1) agriculture, hunting and provision of services in these areas;

2) forestry and provision of services in this area;

3) production of food products, including drinks;

4) textile production;

5) clothing production; dressing and dyeing of fur;

6) production of leather, leather goods and footwear production;

7) wood processing and production of wood and cork products, except furniture;

8) production of cellulose, wood pulp, paper, cardboard and products made from them;

9) chemical production;

10) production of rubber and plastic products;

11) production of other non-metallic mineral products;

12) metallurgical production;

13) production of finished metal products;

14) production of machinery and equipment;

15) production of office equipment and computer equipment;

16) production of electrical machines and electrical equipment;

17) production of equipment for radio, television and communications;

18) production of medical equipment, measuring instruments, optical instruments and equipment, watches;

19) production of furniture and other products not included in other groups;

20) processing of secondary raw materials;

21) construction;

22) research and development

The conditions for applying the preferential rate are given in Part 3 of Article 1 of the Law

Entrepreneurs who pay a single tax on income first registered after January 1, 2016 (except for those who carry out activities that are subject to simplified tax holidays or are engaged in wholesale or retail trade)

Law of the Tyumen region dated March 31, 2015 No. 21 introduced a moratorium on increasing interest rate until December 31, 2020 inclusive. This law applies to legal relations arising from January 1, 2015. Thus, in the period from January 1, 2015 to December 31, 2020, the tax rate is 5 percent.

By Law of the Tyumen Region dated June 11, 2015 No. 61, the article establishing a 5 percent rate was excluded from the Law of the Tyumen Region dated November 21, 2014 No. 92. However, this change does not have any tax consequences. This is a technical amendment that prohibits duplication of the same norm in different laws.

1) agriculture, hunting and forestry;

2) manufacturing industries;

3) construction;

4) education;

5) healthcare and provision of social services;

6) provision of other communal, social and personal services.

The share of income from the above types of activities in the total amount of income must be at least 70% for the tax period

1) being small businesses in accordance with federal legislation. The benefit is applied during the first tax period from the date state registration and the following tax period;

2) for whom during the reporting (tax) period at least 70% of the total income from sales was income from sales from the following types of activities according to OKVED OK 029-2001:

a) 01, 02, 05, 10, 14, 15, 17–19 (except for cases when the corresponding type of economic activity is carried out on the basis of orders from citizens);

b) 20, 21, 25–28, 45 (except for the type of economic activity provided for by group 45.11.2);

c) 73, 80.10.3, 85.11.1, 85.12, 85.14.1–85.14.4 and 85.32

a) 22, 36–37, 71, 72, 74.20.1, 74.30.7 (except for cases when the corresponding type of economic activity is carried out at service stations);

b) 74.4 (except for cases when the relevant type of economic activity is related to the placement and distribution of outdoor advertising), 74.5–74.6, 74.70.1, 74.82, 74.84, 74.87.4–74.87.5;

c) 90, 91.11, 92.1 (except for cases when film production is carried out on the basis of orders from citizens), 92.2–92.6, 93.01 (except for cases when the corresponding type of economic activity is carried out on the basis of orders from citizens), 93.04

1) carry out activities in the field of information technology and have received a document on state accreditation, provided that the income from the sale of goods (work, services) during the relevant reporting (tax) period includes the share of income from the sale of preferential goods (work, services) by group 72 according to OKVED OK 029-2001 was at least 70 percent;

2) registered for the first time as legal entities or individual entrepreneurs after January 1, 2016 - during the tax period in which their state registration was carried out and the tax period following it

1) whose income in the tax period was received exclusively from the following types of activities:

forestry and logging

fishing

waste collection

street sweeping and snow removal

food and beverage activities

management of the operation of housing stock for a fee or on a contract basis

research and development

education

health activities

residential care activities

provision of social services without providing accommodation.

1) crop and livestock farming, hunting and the provision of related services in these areas (class 01);

2) forestry and logging (class 02);

3) fishing and fish farming (class 03);

4) manufacturing industries (classes 10–33);

5) collection and treatment of waste water (class 37);

6) collection, processing and disposal of waste (subclasses 38.1–38.2);

7) street sweeping and snow removal (subgroup 81.29.2);

8) activities of hotels and other places for temporary residence (subclass 55.1);

9) veterinary activities (class 75);

10) education (class 85);

11) activities in the field of health and social services (grades 86–88);

12) production of films, videos and television programs, publication of sound recordings and notes (class 59);

13) activities in the field of television and radio broadcasting (class 60);

14) activities of news agencies (group 63.91);

15) other booking services and related activities (group 79.90);

16) activities in the field of culture, sports, organization of leisure and entertainment (grades 90–93);

17) repair of computers, personal consumption and household items (groups 95.21–95.23, 95.25, 95.29);

18) provision of other types of services (classes 94, 96)

1) manufacturing industries (except for the production of excisable goods);

2) construction of buildings and structures;

3) research and development;

4) agriculture, hunting and the provision of services in these areas (except for hunting and breeding of wild animals, including the provision of services in these areas);

5) fishing, fish farming;

6) healthcare and provision of social services;

7) education;

8) housing and communal services provided to the population:

a) production, transmission and distribution of electricity, gas, steam and hot water;

b) collection, purification and distribution of water;

c) disposal of sewage, waste and similar activities;

d) management of the operation of the housing stock;

e) management of the operation of non-residential assets;

9) activities of travel agencies;

10) activities in the field of sports;

1) agriculture, hunting and the provision of services in these areas (except for hunting and breeding of wild animals, including the provision of services in these areas);

2) fishing, fish farming;

3) manufacturing industries (except for the production of excisable goods);

4) research and development;

5) preschool education(preceding primary general education);

6) activities of medical institutions;

7) provision of social services with provision of accommodation;

8) provision of social services without providing accommodation;

9) activities of concert and theater halls;

10) activities of libraries, archives, club-type institutions;

11) activities of youth tourist camps and mountain tourist centers;

12) activities of children's camps during the holidays

The conditions for applying the preferential rate are given in parts 4–6 of Article 1 of the law

– does not exceed 20 people

The conditions for applying the preferential rate are given in Part 1 of Article 39.1 of the law

The conditions for applying the preferential rate are given in Part 2 of Article 39.1 of the Law

b) fishing, fish farming;

c) manufacturing industries;

d) construction;

e) activities in the field of radio broadcasting and television

b) transport and communications;

c) provision of other communal, social and personal services, with the exception of the provision of other personal services and activities in the field of radio broadcasting and television

a) agriculture, hunting and forestry;

b) manufacturing industries;

c) construction;

d) palliative care services