Rus News Journal

The federal law of the Russian Federation from May, 17th, 2007 N 85 - FZ About modification of chapters 21, 26 [1], 26 [2] and 26 [3] parts of the Russian Federation second the Tax code

It is accepted by the State Duma on April, 27th, 2007

It is approved by the Federation Council on May, 4th, 2007

Article 1

to Bring in a part the second the Tax code of the Russian Federation (Meeting of the legislation of the Russian Federation, 2000, N 32, item 3340, 3341; 2001, N 1, item 18; N 33, item 3413; N 53, item 5015, 5023; 2002, N 22, item 2026; N 30, item 3021, 3027; 2003, N 1, item 2, 5, 6; N 28, the item 2886; N 46, item 4443; 2004, N 15, item 1342; N 27, item 2711; N 30, item 3083, 3084; N 31, item 3231; N 34, item 3517, 3524; N 35, item 3607; N 45, item 4377; 2005, N 1, item 31, 34; N 25, item 2428; N 27, item 2707; N 30, item 3101, 3112, 3128, 3129, 3130; N 52, item 5581; 2006, N 10, item 1065; N 12, item 1233; N 31, item 3436; N 45, item 4628, 4629; N 50, item 5279; 2007, N 1, item 31) following changes:

1) article 145 point 6 to add with paragraphs of the following maintenance:

For the organisations and the individual businessmen who have passed from simplified system of the taxation on a general regime of the taxation, the document confirming the right to clearing, the extract from the book of the account of incomes and expenses of the organisations and the individual businessmen applying simplified system of the taxation is.

For the individual businessmen who have passed to a general regime of the taxation from system of the taxation for agricultural commodity producers (the uniform agricultural tax), the document confirming the right to clearing, the extract from the book of the account of incomes and expenses of the individual businessmen applying system of the taxation for agricultural commodity producers (the uniform agricultural tax) is. ;

2) in article 149:

) point 2 to add with subparagraph 25 of the following maintenance:

25) a breakage and a waste of nonferrous metals. ;

) in point 3:

the paragraph of fifth subparagraph 2 to state in the following edition:

the state unitary enterprises at antitubercular, psychiatric, psychoneurological establishments, establishments of social protection or social rehabilitation of the population, and also medical - industrial (labour) workshops at these establishments; ;

in word subparagraph 9 and also precious metals in ingots the Central bank of the Russian Federation and banks provided that these ingots remain in one of the certificated storehouses (the State storehouse of values, storehouse of the Central bank of the Russian Federation or storehouses of banks) to replace with words And also realisation of precious metals in ingots the Central bank of the Russian Federation and banks to the Central bank of the Russian Federation and banks, including under contracts of the commission, the commission or agency contracts with the Central bank of the Russian Federation and banks, irrespective of a premise of these ingots in storehouse of the Central bank of the Russian Federation or storehouse of banks, and also to other persons provided that these ingots remain in one of storehouses (the State storehouse of values, storehouse of the Central bank of the Russian Federation or storehouses of banks) ;

subparagraph 24 to recognise as become invalid;

3) the paragraph of the second of subparagraph 4 of point 2 of article 164 after words medical products, including to add with words the medical products intended for carrying out of clinical researches, ;

4) article 165 point 9 to add with the paragraph of the following maintenance:

Tax bearers who according to point 4 of present article do not represent customs declarations (their copy) to tax departments, for acknowledgement of validity of application of the tax rate of 0 percent at performance of works (rendering of services), provided by subparagraph 2 of point 1 of article 164 of the present Code, represent the documents specified in subparagraphs 1, 2 and 4 points 4 of present article, in time not later than 180 calendar days from the date of a mark confirming export of the goods from territory of the Russian Federation (import of the goods on territory of the Russian Federation), put down by boundary customs bodies on transportation documents. If after 180 calendar days the tax bearer has not presented the documents specified in subparagraphs 1, 2 and 4 points 4 of present article, to operation on realisation of works (services) are subject to the taxation under the rate provided by point 3 of article 164 of the present Code. If subsequently the tax bearer represents the documents proving application of the tax rate of 0 percent to tax departments, the paid sums of the tax are subject to return to the tax bearer as it should be and on conditions which are provided by article 176 of the present Code. ;

5) the paragraph of article 167 second point 9 after words movings of supplies to add with words (And for tax bearers whom articles 165 according to point 4 of the present Code do not represent customs declarations to tax departments, - from the date of a mark confirming export of the goods from territory of the Russian Federation (import of the goods on territory of the Russian Federation), put down by boundary customs bodies on transportation documents) ;

6) in article 170:

) the paragraph the first point 3 subparagraph 2 to add with words and assignation to the participant of the contract of simple association (the contract on joint activity) or its assignee in a case vydela its shares from the property which is in the general property of participants of the contract, or section of such property ;

to add with point 7 of the following maintenance:

7) the organisations not being tax bearers or released from discharge of duties of the tax bearer, and individual businessmen have the right to include in accepted to a deduction according to chapters 25, 261 and 262 present Codes expenses of the sum of the tax which have been estimated and paid by them in the budget at discharge of duties of the tax agent according to point 2 of article 161 of the present Code, in cases of return of the goods to the seller (including during warranty period action), refusal of them, change of conditions or cancellation of corresponding contracts and return of the sums of advance payments. ;

7) article 171 point 5 to add with the paragraph of the following maintenance:

Positions of the present point extend on buyers - the tax bearers fulfilling duties of the tax agent according to point 2 of article 161 of the present Code. ;

8) in paragraphs of first and fourth point 3 of article 346 [1] words the Russian Federation to replace with words the Russian Federation, and also the tax to the added cost, the present Code paid according to article 1741 ;

9) in article 346 [2]:

in point 2:

the paragraph the first after words at which share of incomes of realisation of agricultural production of own manufacture of members of the given co-operative societies to add with words including production of the primary processing made by given co-operative societies from agricultural raw materials of own manufacture of members of these co-operative societies words in total amount of incomes to replace with words in the aggregate profit from realisation of the goods (works, services) ;

the paragraph the third to state in the following edition:

For the organisations and the individual businessmen who are carrying out the subsequent (industrial) processing of production of primary processing, made by them from agricultural raw materials of own manufacture or from agricultural raw materials of own manufacture of members of agricultural consumer co-operative societies, a share of the income of realisation of production of the primary processing made by them from agricultural raw materials of own manufacture, and a share of the income of realisation of production of the primary processing made from agricultural raw materials of own manufacture of members of agricultural consumer co-operative societies, In the aggregate profit from realisation of production made by them from agricultural raw materials of own manufacture or from agricultural raw materials of own manufacture of members of agricultural consumer co-operative societies are defined proceeding from a parity of expenses on manufacture of agricultural production and primary processing of agricultural production in a total sum of expenses on production from the agricultural raw materials made by them. ;

paragraphs the first and the second point 5 after words own manufacture to add with words Or a share of incomes of realisation of agricultural production of own manufacture of members of agricultural consumer co-operative societies, including production of the primary processing made by given co-operative societies from agricultural raw materials of own manufacture of members of given co-operative societies, and also from the executed works (services) for members of the given co-operative societies ;

in point 7:

the paragraph the first after words from agricultural raw materials of own manufacture to add with words and on volume of the income of realisation of agricultural production of own manufacture of members of agricultural consumer co-operative societies, and also from the executed works (services) for members of the given co-operative societies ;

the paragraph of the second after words from agricultural raw materials of own manufacture To add with words or agricultural production of own manufacture of members of agricultural consumer co-operative societies made by them, including production of the primary processing made by given co-operative societies from agricultural raw materials of own manufacture of members of given co-operative societies ;

10) in article 346 [3]:

) point 1 after words from agricultural raw materials of own manufacture to add with words or the data about a dale of incomes of realisation of agricultural production of own manufacture of members of agricultural consumer co-operative societies, including production of the primary processing made by given co-operative societies from agricultural raw materials of own manufacture of members of these co-operative societies, and also from the executed works (services) for members of the given co-operative societies ;

paragraphs the first and the second point 4 to state in the following edition:

4. If following the results of the tax period a share of the income of the tax bearer from realisation of agricultural production made by it, including production of primary processing made by it from agricultural raw materials of own manufacture, or the share of incomes of realisation of agricultural production of own manufacture of members of agricultural consumer co-operative societies, including production of the primary processing made by given co-operative societies from agricultural raw materials of own manufacture of members of given co-operative societies, and also from the executed works (services) for members of the given co-operative societies in the aggregate profit from realisation of the goods (works, services) has made less than 70 percent and (or) if during the accounting (tax) period discrepancy to the requirements established by point 6 of article 346 [2] of the present Code is admitted, Such tax bearer is considered forfeited the right to application of the uniform agricultural tax from the beginning of the tax period in which are admitted infringement of the specified restriction and (or) discrepancy to the specified requirements.

Thus restrictions on volume of the income of realisation of agricultural production made by the tax bearer, including from realisation of agricultural production of own manufacture of members of agricultural consumer co-operative societies, including production of primary processing made by the tax bearer from agricultural raw materials of own manufacture, including production of the primary processing made by agricultural consumer co-operative society from agricultural raw materials of own manufacture of members of given co-operative society, and also from the executed works (services) for members of the given co-operative societies are defined proceeding from all kinds of activity carried out by it. ;

11) in article 346 [5]:

in the paragraph of fourth point 1 of a word if their taxation is made to replace with words Which taxation is carried out ;

in point 2:

subparagraph 1 after words manufacturing of the basic means to add with words and also on completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means ;

to add with subparagraph 42 of the following maintenance:

42) expenses in the form of losses from a case of a bird and animals within the norms confirmed by the Government of the Russian Federation. ;

) in point 4:

the paragraph the first after a word manufacturing to add with words completion, an additional equipment, reconstruction, modernisation and modernisation ;

The paragraph the first subparagraph 1 to state in the following edition:

1) concerning expenses on acquisition (a construction, manufacturing) in application of the uniform agricultural tax of the basic means, and also expenses on completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means made in the specified period, - from the moment of input of these basic means in operation; ;

in subparagraph 2:

in the paragraph the second a word one to replace with words the first calendar ;

the third paragraphj after a word the first to add with a word calendar after a word the second to add with a word calendar after a word the third to add with a word calendar ;

the paragraph the fourth after words during to add with a word the first ;

the paragraph the eleventh after words a construction, manufacturing, to add with words completion, an additional equipment, reconstruction, modernisation and modernisation, and also ;

the paragraph the twelfth to add with words and expenses on completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means are defined taking into account positions of point 2 of article 257 of the present Code ;

) the paragraph of sixth subparagraph 2 of point 5 after words (a construction, manufacturing) to add with words completion, an additional equipment, reconstruction, modernisation and modernisation after a word the period to add with words at a rate of the paid sums a word paid to exclude;

12) in article 346 [6]:

) point 7 to state in the following edition:

7. The organisations which paid the uniform agricultural tax, at transition to calculation of tax base under the profit tax of the organisations with use of a method of charges carry out following rules:

1) admit structure of incomes incomes in the sum of a gain from realisation of the goods (performance of works, rendering of services, transfer of property rights) in application of the uniform agricultural tax, payment (partial payment) which is not made before date of transition to calculation of tax base under the profit tax on a charge method;

2) admit structure of expenses expenses on acquisition in application of the uniform agricultural tax of the goods (works, services, property rights), which have not been paid (partially paid) by the tax bearer before date of transition to calculation of tax base for the profit tax on a charge method if other is not provided by chapter 25 of the present Code. ;

) point 71 to state in the following edition:

71. Specified and 2 points 7 of present article incomes and expenses admit subparagraphs 1 incomes (expenses) of month of transition to calculation of tax base under the profit tax of the organisations with use of a method of charges. ;

13) the paragraph the first point 2 and the paragraph the first article 346 point 3 [11] to add with words and also the tax to the added cost, the present Code paid according to article 1741 ;

14) in article 346 [12]:

in subparagraph 18 of point 3 of a word having branches, representations and other isolated divisions in territory of the Russian Federation to exclude;

the second offer of point 4 to state in the following edition: Thus restrictions on number of workers and cost of the basic means and the non-material actives, established by the present chapter, in relation to such organisations and individual businessmen are defined proceeding from all kinds of activity carried out by them, and the limiting size of incomes established by point 2 of present article, is defined by those kinds of the activity which taxation is carried out according to a taxation general regime. ;

15) in article 346 [13]:

) the paragraph the first point 1 to add with words and also about average number of workers for the specified period and residual cost of the basic means and non-material actives as of October, 1st of current year ;

in the paragraph the second word point 2 the legislation of subjects of the Russian Federation To replace with words standard legal certificates of representative bodies of municipal areas and city districts, laws of cities of federal value of Moscow and St.-Petersburg about system of the taxation in the form of the uniform tax to the made income for separate kinds of activity ;

the paragraph the first point 4 after words articles 346 [12] to add with words and article 346 [14] point 3 ;

16) in the paragraph of fifth point 1 of article 346 [15] words if their taxation is made to replace with words which taxation is carried out ;

17) in article 346 [16]:

in point 1:

subparagraph 1 to state in the following edition:

1) expenses on acquisition, a construction and manufacturing of the basic means, and also for completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means (taking into account positions of points 3 and 4 present articles); ;

in word subparagraph 7 obligatory insurance to replace with words all kinds of obligatory insurance ;

subparagraph 22 to add with words except for the sum of the tax paid according to the present chapter ;

subparagraph 23 to state in the following edition:

23) expenses on payment of cost of the goods got for the further realisation (reduced by size of the expenses specified in subparagraph 8 of the present point), and also the expenses connected with acquisition and realisation of the specified goods, including expenses on storage, service and transportation of the goods; ;

to add with subparagraphs 35 and 36 following maintenances:

35) expenses on service kontrolno - the cash technics;

36) expenses on export of a firm household waste. ;

) in the paragraph the second word point 2 with reference to an order provided to replace with words in an order provided ;

in point 3:

The paragraph the first to state in the following edition:

3. Expenses on acquisition (a construction, manufacturing) the basic means, for completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means, and also expenses for acquisition (creation by the tax bearer) non-material actives are accepted in a following order: ;

subparagraph 1 to state in the following edition:

1) concerning expenses on acquisition (a construction, manufacturing) the basic means in application of the simplified system of the taxation, and also expenses on completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means made in the specified period, - from the moment of input of these basic means in operation; ;

In subparagraph 3:

in the paragraph the second a word one to replace with words the first calendar ;

the paragraph the third after a word the first to add with a word calendar after a word the second to add with a word calendar after a word the third to add with a word calendar ;

the paragraph the fourth after words during to add with a word the first ;

the paragraph the eleventh after words a construction, manufacturing, to add with words completion, an additional equipment, reconstruction, modernisation and modernisation, and also ;

) point 4 to state in the following edition:

4. With a view of the present chapter the structure of the basic means and non-material actives joins the basic means and non-material actives which admit amortiziruemym property according to chapter 25 of the present Code, and expenses on completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means are defined taking into account positions of point 2 of article 257 of the present Code. ;

18) in article 346 [17]:

point 1 to add with the paragraph of the following maintenance:

In case of return by the tax bearer of the sums, before received on account of advance payment of delivery of the goods, performance of works, rendering of services, transfers of property rights, decrease for the return sum incomes of that tax (accounting) period in which return is made. ;

in point 2:

subparagraph 1 after words material expenses to add with words (including expenses on acquisition of raw materials and materials) ;

subparagraph 4 to state in the following edition:

4) expenses on acquisition (the construction, manufacturing) the basic means, completion, an additional equipment, reconstruction, modernisation and modernisation of the basic means, and also expenses on acquisition (creation by the tax bearer) the non-material actives, considered in an order provided by point 3 of article 346 [16] of the present Code, are reflected in last number of the accounting (tax) period at a rate of the paid sums. Thus specified expenses are considered only on the basic means and the non-material actives used at realisation of enterprise activity. ;

to add with point 4 of the following maintenance:

4. At transition of the tax bearer from object of the taxation in a type of income on object of the taxation in a type of income, the expenses reduced by size, the expenses concerning by the tax periods in which the object of the taxation in a type of income was applied, at calculation of tax base are not considered. ;

19) in article 346 [25]:

) point 2 to state in the following edition:

2. The organisations applying simplified system of the taxation, at transition to calculation of tax base under the profit tax of the organisations with use of a method of charges carry out following rules:

1) admit structure of incomes incomes in the sum of a gain from realisation of the goods (performance of works, rendering of services, transfer of property rights) in application of the simplified system of the taxation, payment (partial payment) which is not made before date of transition to calculation of tax base under the profit tax on a charge method;

2) admit structure of expenses expenses on acquisition in application of the simplified system of the taxation of the goods (works, services, property rights) which have not been paid (are partially paid) by the tax bearer before date of transition to calculation of tax base for the profit tax on a charge method if other is not provided by chapter 25 of the present Code.

Specified and 2 present points incomes and expenses admit subparagraphs 1 incomes (expenses) of month of transition to calculation of tax base under the profit tax of the organisations with use of a method of charges. ;

point 3 to state in the following edition:

3. In case the organisation passes from the simplified system of the taxation to other modes of the taxation (except for system of the taxation in the form of the uniform tax to the made income for separate kinds of activity) and has the basic means and non-material actives, expenses on acquisition (a construction, manufacturing, creation by the organisation, completion, an additional equipment, reconstruction, modernisation and modernisation) which are not transferred (are not completely transferred) on expenses during application of the simplified system of the taxation in an order provided by point 3 of article 346 [16] of the present Code, in the tax account for date of such transition residual cost of the basic means and non-material actives is defined by cost reduction (the residual cost defined at the moment of transition to simplified system of the taxation) of these basic means and non-material actives for the sum of expenses, Defined during application of the simplified system of the taxation of expenses in an order provided by point 3 of article 346 [16] of the present Code. ;

to add with points 5 and 6 following maintenances:

5. The organisations and the individual businessmen earlier applying a general regime of the taxation, at transition to the simplified system of the taxation carry out a following rule: The sums of the tax to the added cost, estimated and paid by the tax bearer of the tax to the added cost from the sums of payment, the partial payment received before transition to simplified system of the taxation on account of forthcoming deliveries of the goods, performance of works, rendering of services or transfer of the property rights which are carried out during the period after transition to simplified system of the taxation, are subject to a deduction in last tax period previous month of transition of the tax bearer of the tax to the added cost on simplified system of the taxation, in the presence of the documents testifying to return of the sums of the tax to buyers in connection with transition of the tax bearer on simplified system of the taxation.

6. The organisations and the individual businessmen applying simplified system of the taxation, at transition to a taxation general regime carry out a following rule: The sums of the tax to the added cost, shown to the tax bearer applying simplified system of the taxation, at acquisition of the goods by it (works, services, property rights) which have not been carried to the expenses subtracted from tax base at application of simplified system of the taxation, are accepted to a deduction at transition to a taxation general regime in the order provided by chapter 21 of the present Code for tax bearers of the tax to the added cost. ;

20) in article 346 [25. 1]:

) point 2 to state in the following edition:

2. Application of the simplified system of the taxation on the basis of the patent is authorised individual predprinimateljam, not involving in the enterprise activity of hired workers, including under contracts grazhdansko - legal character, and carrying out one of following kinds of enterprise activity:

1) repair and tailoring of sewing, fur and leather products, headdresses and products from textile dry goods, repair, tailoring and knitting of knitted products;

2) repair, colouring and footwear tailoring;

3) manufacturing valjanoj footwear;

4) manufacturing of textile dry goods;

5) manufacturing and repair of metal dry goods, keys, licence plates, indexes of streets;

6) manufacturing of mourning wreaths, artificial flowers, garlands;

7) manufacturing of fencings, monuments, wreaths from metal;

8) manufacturing and furniture repair;

9) manufacture and restoration of carpets and carpet products;

10) repair and maintenance service of household radio-electronic equipment, household cars and household appliances, repair and manufacturing of hardware;

11) manufacture of stock for sports fishery;

12) stamping and an engraving of jewels;

13) manufacture and repair of games and toys, except for computer games;

14) manufacturing of products of national art crafts;

15) manufacturing and repair of jewels, costume jewellery;

16) manufacture shchipanoj wool, crude skins and skin of a horned cattle, animals of family horse, sheep, goats and pigs;

17) manufacture and dyeing of skins of animals;

18) manufacture and fur dyeing;

19) processing davalcheskoj washed wool on a knitted yarn;

20) rasches wool;

21) a hairstyle of pets;

22) protection of gardens, kitchen gardens and green plantings against wreckers and illnesses;

23) manufacturing of agricultural stock from a material of the customer;

24) repair and manufacturing bondarnoj ware and a pottery;

25) manufacturing and repair of wooden boats;

26) repair of tourist equipment and stock;

27) wood sawing up;

28) engraving works on metal, glass, porcelain, a tree, ceramics;

29) manufacturing and printing of cards and invitation cards;

30) kopirovalno - multiplying, binding, stitching, okantovochnye, kartonazhnye works;

31) a shoe-polish;

32) activity in the field of a photo;

33) manufacture, installation, hire and display of films;

34) maintenance service and repair of vehicles;

35) granting of other types of service on maintenance service of vehicles (a sink, polishing, drawing of protective and decorative coverings on a body, salon cleaning, towage);

36) rendering of services of the host, the actor on celebrations, music underneath of ceremonies;

37) granting of services by hairdressing salons and beauty salons;

38) motor transportation services;

39) granting of secretarial, editorial services and services in transfer;

40) maintenance service and repair of office cars and computer facilities;

41) monophonic and a stereophonic recording of speech, singing, tool execution of the customer on a magnetic tape, a compact - a disk. Rewriting musical and literary works on a magnetic tape, a compact - a disk;

42) services in supervision and care of children and patients;

43) cleaning service of premises;

44) services in housekeeping conducting;

45) repair and building of habitation and other constructions;

46) manufacture assembly, electroassembly, sanitary - technical and welding works;

47) services in registration of an interior of premises and decorating service;

48) services in reception stekloposudy and secondary raw materials, except for scrap metal;

49) cutting has flown down also mirrors, art processing has flown down;

50) services in a glass cover of balconies and loggias;

51) services of baths, saunas, sun decks, massage offices;

52) services in training, including in paid mugs, studios, on courses, and services in tutoring;

53) trainer`s services;

54) services in a green economy and decorative floriculture;

55) panification and confectionery;

56) tenancy (vnaem) own real estate, including apartments and garages;

57) services of porters at railway stations, road service stations, air terminals, at the airports, sea, river ports;

58) veterinary services;

59) services of paid toilets;

60) ritual services;

61) services of street patrols, security guards, watchmen and watchmen. ;.

) the paragraph of the second of point 3 to add with the offer of the following maintenance: Thus transition from the simplified system of the taxation on the basis of the patent for the general order of application of the simplified system of the taxation and back can be carried out only after the period expiration on which the patent is granted. ;

the paragraph of third point 4 to state in the following edition:

the Patent stands out for choice the tax bearer on one of following periods: the quarter, six months, nine months, calendar year. ;

point 5 to add with paragraphs of the following maintenance:

the Patent operates only in territory of that subject of the Russian Federation in which territory it is given out.

the Tax bearer who is holding a patent, has the right to put in the statement on reception of other patent with a view of application of the simplified system of the taxation on the basis of the patent for territories of other subject of the Russian Federation. ;

in the paragraph the second point 6 a word half-year to replace with words six months ;

the paragraph the first point 7 after a word It is established to add with words for a calendar year to add with offers of the following maintenance: If the law of the subject of the Russian Federation on any of the kinds of enterprise activity specified in point 2 of present article, the size potentially possible to reception by the individual businessman of the revenue is not changed to the next calendar year this calendar year at definition of annual cost of the patent the size potentially possible to reception by the individual businessman of the revenue, operating in the last year is considered. The size of potentially possible revenue annually is subject to indexation on specified in the paragraph of third point 2 of article 346 [12] of the present Code factor - defljator. ;

point 9 to add with paragraphs of the following maintenance:

The individual businessman is obliged to inform in tax department on loss of the right to application of the simplified system of the taxation on the basis of the patent and transition to other mode of the taxation within 15 calendar days from the beginning of application of other mode of the taxation.

the Individual businessman who has passed from simplified system of the taxation on the basis of the patent for other mode of the taxation, has the right to pass again to the simplified system of the taxation on the basis of the patent not earlier than in three years after he has forfeited the right to application of the simplified system of the taxation on the basis of the patent. ;

point 10 to add with the offer of the following maintenance: Thus at payment of the rest of cost of the patent it is subject to reduction by the sum of insurance payments by obligatory pension insurance. ;

) to add with points 11 and 12 following maintenances:

11. The tax declaration provided by article 346 [23] of the present Code, tax bearers of the simplified system of the taxation on the basis of the patent in tax departments is not represented.

12. Tax bearers of the simplified system of the taxation on the basis of the patent conduct the tax account in an order established by article 346 [24] of the present Code. ;

21) in article 346 [26]:

) in point 2:

subparagraph 8 after words rendering of services of the public catering which is carried out through objects of the organisation of public catering to add with words (Except for rendering of services of public catering by establishments of formation, public health services and social security) ;

in word subparagraph 12 sleeping premises to replace with words premises for time placing and residing ;

subparagraph 13 to state in the following edition:

13) rendering of services in transfer to time possession and (or) in using of the trading places located in objects of a stationary trading network, not having trading floors, objects of a non-stationary trading network (counters, tents, stalls, containers, boksov and other objects), and also objects of the organisation of the public catering, not having hall of service of visitors; ;

to add with subparagraph 14 of the following maintenance:

14) rendering of services in transfer to time possession and (or) in using of the ground areas for the organisation of trading places in a stationary trading network, and also for placing of objects of a non-stationary trading network (counters, tents, stalls, containers, boksov and other objects) and objects of the organisation of the public catering, not having halls of service of visitors. ;

the paragraph the first point 21 to state in the following edition:

21. The uniform tax is not applied concerning the kinds of enterprise activity specified in point 2 of present article, in case of their realisation within the limits of the contract of simple association (the contract on joint activity) or the contract of trust management by property, and also in case of realisation by their tax bearers carried to a category largest according to article 83 of the present Code. ;

in the paragraph the first point 3 a word are defined to replace with a word are established ;

to add with points 8 and 9 following maintenances:

8. The organisations and individual businessmen at transition from a taxation General regime on payment of the uniform tax carry out a following rule: The sums of the tax to the added cost, estimated and paid by the tax bearer of the tax to the added cost from the payment sums (partial payment), received before transition to payment of the uniform tax on account of forthcoming deliveries of the goods, performance of works, rendering of services or transfer of the property rights which are carried out during the period after transition to payment of the uniform tax, are subject to a deduction in last tax period previous month of transition of the tax bearer of the tax to the added cost on payment of the uniform tax, in the presence of the documents testifying to return of the sums of the tax by the buyer in connection with transition of the tax bearer on payment of the uniform tax.

9. The organisations and the individual businessmen paying the uniform tax, at transition to a taxation general regime carry out a following rule: The sums of the tax to the added cost, shown to the tax bearer who has passed to payment of the uniform tax, on the goods got by it (to works, services, property rights) which have not been used in the activity which is subject to the taxation by the uniform tax, are subject to a deduction at transition to a taxation general regime in the order provided by chapter 21 of the present Code for tax bearers of the tax to the added cost. ;

22) in article 346 [27]:

) in the paragraph a word pole the actual period of time of realisation of activity, to exclude;

the paragraph the ninth after words services in refuelling of vehicles, to add with words services in guarantee repair and service, ;

) the paragraph the twelfth after words the public catering organisations, to add with words gas in cylinders, cargo and special cars, trailers, semitrailers, trailers - dissolutions, buses of any types, the goods on samples and catalogues out of a stationary trading network (including in the form of items of mail (posylochnaja trade), and also through TV shops and computer networks), transfer of medical products under preferential (free) recipes, ;

the paragraph the fifteenth after a word booths to add with words trading automatic machines ;

in the paragraph the nineteenth word leisure to replace with words leisure. Services in manufacture and realisation do not concern public catering services podaktsiznyh the goods specified in subparagraphs 3 and 4 points 1 of article 181 of the present Code ;

) in the paragraph twenty first words trading automatic machines to replace with words shops (sections, departments) cookeries ;

the paragraph the thirtieth to state in the following edition:

a trading place - a place used for fulfilment of transactions of retail purchase and sale. Buildings concern trading places, structures, constructions (their part) and (or) the ground areas used for fulfilment of transactions of retail purchase and sale, and also objects of the organisation of retail trade and the public catering, not having trading floors and halls of service of visitors (tent, stalls, booths, boksy, containers and other objects, including located in buildings, structures and constructions), counters, tables, trays (including located on the ground areas), the ground areas used for placing of objects of the organisation of retail trade (public catering), not having trading floors (halls of service of visitors), counters, tables, trays and other objects; ;

to add with the new paragraph thirty first the following maintenance:

Stationary trading place - a place used for fulfilment of transactions of purchase and sale in objects of a stationary trading network. The ground areas transferred in rent to the organisations and individual businessmen for the organisation of a stationary trading network concern stationary trading places also; ;

paragraphs thirty first - thirty third to consider accordingly as paragraphs thirty second - thirty fourth;

the paragraph thirty fourth to consider as the paragraph thirty fifth and it after a word electronic to add with a word (light) ;

paragraphs thirty fifth and thirty sixth to consider accordingly as paragraphs thirty sixth and thirty seventh;

to add with paragraphs of the following maintenance:

Premise for time placing and residing - a premise used for time placing and residing of physical persons (apartment, a room in apartment, the private house, a cottage (their part), a hotel room, a room in a hostel and other premises). The Total area of premises for time placing and residing is defined on the basis of inventory and pravoustanavlivajushchih documents on objects of granting of services in time placing and residing (contracts of purchase and sale, rent (subrent), characteristics sheets, plans, schemes, explications and other documents).

At definition of a total area of premises for time placing and residing of objects of hotel type (hotels, campings, hostels and other objects) the area of premises of the general using living (halls, corridors, vestibjulej on floors, interfloor ladders, the general bathrooms, saunas and shower rooms, premises of restaurants, bars, table and other premises), and also the area administratively - economic premises is not considered;

objects of granting of services in time placing and residing - buildings, structures, constructions (their part), having premises for time placing and residing (apartment houses, cottages, private houses, constructions on personal plots, buildings and structures (complexes of structurally isolated (incorporated) buildings and the structures located on one ground area), used under hotels, campings, hostels and other objects);

the parking area - a ground area total area on which the paid parking defined on the basis pravoustanavlivajushchih and inventory documents is placed. ;

23) in article 346 [29]:

) point 3 to state in the following edition:

3. For calculation of the sum of the uniform tax depending on a kind of enterprise activity the following physical indicators characterising a certain kind of enterprise activity, and base profitableness in a month are used:

in word point 7 for a calendar year to replace with words for the period not less than calendar year to add with the offer of the following maintenance: If the standard legal certificate of a representative body of municipal area, city district, laws of cities of federal value of Moscow and St.-Petersburg about modification of operating values of the correcting factor 2 are not accepted prior to the beginning of next calendar year and (or) have not come into force in the order established by the present Code from the beginning of next calendar year next calendar year the values of the correcting factor 2 operating in last calendar year continue to operate. .

Article 2

the Paragraph of twenty ninth point 4 of article 1 of the Federal law from July, 22nd, 2005 N 119 - FZ About modification of chapter 21 of a part of the Russian Federation second the Tax code and about a recognition become invalid for separate positions of certificates of the legislation of the Russian Federation about taxes and tax collections (Meeting of the legislation of the Russian Federation, 2005, N 30, item 3130) to recognise as become invalid.

Article 3

1. The present Federal law comes into force since January, 1st, 2008, but not earlier than after one month from the date of official publication of the present Federal law.

2. Positions of subparagraph 9 of point 3 of article 149, point 9 of article 165, the paragraph of second point 9 of article 167, article 346 [16], point 2 of article 346 [17] of the Tax code of the Russian Federation (in edition of the present Federal law) extend on pravootnoshenija, arisen since January, 1st, 2007.

the President of the Russian Federation

V.Putin