"sisteme" - 1 õppematerjal

Business peculiarities in Russia

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% However, the laws of the Russian Federation can be differentiated rates are set by the USNO (Uproschennaja Sisteme NalogoOblozhenija) (income minus expenses), in sizes from 5 to 15%.