Business peculiarities in Russia
form of dividends, individuals who are tax residents of the Russian Federation
B. The interest income on mortgage-backed bonds, issued before January 1, 2007, and
the income of the trustor mortgage obtained on the basis of acquisition of mortgage
participation certificates issued by the mortgage to manage January 1 st , 2007.
Tax rates for the use of special tax regimes:
1. Rate ESHN (Ediniy Selskohozjastvenniy Nalog) (unified agricultural tax) - 6%
2. Rate ENVD (Ediniy Nalog na Vmenenniy Dohod) (single tax on imputed income) -
15% of the imputed income
3. Rate USNO (Uproschennaja Sisteme NalogoOblozhenija) (simplified taxation
system)with the object of taxation revenue (simplified taxation system) -6%
4. Rate USNO (Uproschennaja Sisteme NalogoOblozhenija) (simplified taxation
system) with the object of taxation revenue minus expenses - 15%
annaabi.ee 
