The decree of the President of the Chuvash Republic. About introduction on
The decree of the President of the Chuvash Republic. About introduction on
Territories of the Chuvash Republic of the tax from sales. In
Execution of the Federal law from July, 31st, 1998 N
150-FZ "About modification and additions in article 20
The law of the Russian Federation "About bases of tax system
In the Russian Federation "I decide: 1. To enter on
Territories of the Chuvash Republic the tax from sales. 2.
To establish, that in case of independent realisation
The goods (jobs, services) in territory of the Chuvash Republic
Tax bearers are: legal bodies,
Created according to the legislation Russian
Federations, their branches, representations and others
The isolated divisions. In that case, when branches,
Representations and other structural divisions
The legal person have no independent balance and
The settlement account, carry out the activity without
Educations of the legal person, the payer of the tax with
Sales in the budget on the location of such structural
Divisions their headquarters plant is;
Foreign legal bodies, the companies and others
The corporate educations possessing the civil
pravosposobnostju, created according to
The legislation of the foreign state, international
The organisations, their branches and the representations created on
Territories of the Russian Federation; the individual
The businessmen who are carrying out the activity without
Educations of the legal person. Object of the taxation
Under the tax from sales cost of the goods (jobs admits,
Services), realised at retail or by the gross for the cash
Calculation, namely: cost podaktsiznyh the goods, furniture,
Radio engineerings, clothes, delikatesnyh a foodstuff,
Cars, furs, jewels, a video production and
Compact discs; cost of services of travel companies,
Connected with trips for limits of the Russian Federation (for
Exception of the CIS countries); services in advertising, services three -
Four-and five-stars hotels, services in the passenger
To aviatransportations in salons of the first and business classes and
To passenger rail transportation in class cars
"Lux" and "SV"; cost of other goods (jobs, services),
Except listed more low. Is not object
The taxation under the tax from sales cost: breads and
Bakery products, milk and molokoproduktov, butters
Vegetative, margarine, groats, sugar, salt, a potato,
Products of a children's and diabetic food; a nursery
Clothes and footwear: school accessories - writing-books
School, cases, schetnyh sticks, diaries school,
Writing-books for drawing, albums for drawing, folders for
Writing-books, covers for textbooks, diaries, writing-books,
Cash desks of figures and letters; medicines, protezno-orthopedic
Products; housing-and-municipal services, and also services on
To letting to the population state or municipal
Premises, on habitation granting in hostels;
Services in sphere of culture and the art, rendered
State and municipal authorities and
The culture and art organisations (theatres, cinemas,
The concert organisations and collectives, club establishments,
Including rural, libraries, circuses, lecture halls,
Planetaria, recreation parks, botanical gardens,
Zoos) at carrying out theatrically-entertainment,
Cultural-educational actions, including
Cost of entrance tickets and subscriptions; buildings,
Constructions, the ground areas and other objects,
Concerning real estate, and securities;
Services in the maintenance of children in preschool centres and
To care sick and aged; services in transportation
Passengers transport of the general using (behind an exception
Taxi), and also services in transportations of passengers in
The suburban message river, railway and
Motor transport; the services given
The credit organisations, insurers,
Not state pension funds, professional
Participants of the securities market, rendered within the limits of them
The activity which is subject to licensing, and also services,
Given by Bar; ritual services
Funeral bureaus, cemeteries and crematoriums, carrying out
Ceremonies and ceremonies by the religious organisations; services,
Rendered by the authorised bodies of the state
The authorities and local governments, for which
Corresponding kinds of duties and gathering are raised; the goods
(Jobs, services), connected with educational,
Industrial practice, scientific or educational
Process and made state and
Municipal educational institutions; permits
(kursovok) in sanatorium and improving
Establishments, rest establishments, in nurseries improving
The camp, realised for elderly citizens, children and
Invalids. The inventory, released from the tax with
Sales, it can be specified by the Cabinet Chuvash
Republics. With a view of realisation of the present Decree to sale
Sale with carrying out is in cash equated
Calculations by means of credit and other payment cards,
By settlement checks of banks, transfers from bills in
Banks under commissions of physical persons, and also transfer
The goods (performance of jobs, rendering of services) to the population in
Exchange for other goods (jobs, services). At definition
Tax base in cost of the goods (jobs, services)
The value-added tax and excises join for
podaktsiznyh the goods. 3. To release from the tax from sales
Operations on realisation of the goods at the enterprises and
The organisations, and also individual businessmen,
Passed when due hereunder on the simplified system
The taxation, the account and the reporting. 4. To establish the rate
The tax from sales at a rate of 5 percent. 5. To establish,
That: payment of the tax by legal bodies is carried out
Monthly for expired calendar month starting with
Actual turns from realisation of the goods (jobs,
Services), listed in point 1 of article 2 of the present
The law, not later than 20 dates, following for
The accounting; tax payment by individual businessmen
It is carried out quarterly proceeding from the actual
Turns from realisation listed by the present Decree
The goods (jobs, services) not later than 5 numbers of second month,
Following accounting quarter; at realisation of the goods
(Jobs, services) the tax bearer switches on the tax sum in
The price of the goods shown for payment to the buyer
(Customer) of these goods (jobs, services). The specified sum
It is defined as corresponding to the tax rate
Percentage share of the price of the goods without the tax from sales;
The sum of the tax from the sales, subject to payment
The tax bearer, it is defined following the results of everyone
The accounting (tax) period as result of multiplication
Assessed turn for the given period on the tax rate;
Responsibility for correctness of calculation and
Timeliness of payment of the tax is assigned on
Tax bearers and their officials. 6. Transfer
The tax from sales to make in incomes of the republican
The budget of the Chuvash Republic and local budgets in size
Accordingly 40 and 60 percent with a direction on
Social needs of needy groups of the population. 7.
The state tax inspection on Chuvash
To republic: in coordination with the Ministry of Finance
The Chuvash Republic to develop the form of the tax
Declarations and an order of its filling, and also, at
Necessities, the instruction on charge and payment of the tax with
Sales; to provide when due hereunder tax gathering in
Corresponding budgets of the Chuvash Republic. 8.
To offer the State Council of the Chuvash Republic
To accept on regular session taking into account present positions
The decree the Law of the Chuvash Republic "About introduction on
Territories of the Chuvash Republic of the tax from the retail
Sales ", brought by the President of the Chuvash Republic in
Order of the legislative initiative on April, 7th, 1998 9.
The present Decree comes into force from the date of its official
Publications. The president of the Chuvash Republic N.Fedorov
Cheboksary on August, 31st, 1998 N 9.
//* an information Source: the Soviet Chuvashiya (d-item), 1.09.98
//* Reg. Nom. - 1080900003.01-------------------------------------------
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