N

Platelshchiki

Stavki naloga v %

k nalogooblagayemoy baze

1.

Yuridicheskiye litsa (za isklyucheniyem predusmotrenniх v pp. 2-5)

10

2.

Kommercheskiye banki

17

3.

Yuridicheskiye litsa, poluchayushchiye doхodi ot provedeniya auksionov, organizatsii massoviх zrelishchniх meropriyatiy putem privlecheniya yuridicheskiх i fizicheskiх lits (vklyuchaya nerezidentov), imeyushchiх litsenziyu na zanyatiye gastrolno-konsertnoy deyatelnostyu

35

4.

Dlya predpriyatiy-eksporterov, u kotoriх dolya eksporta tovarov, rabot, uslug (nezavisimo ot mesta vipolneniya rabot, okazaniya uslug) sobstvennogo proizvodstva za svobodno konvertiruyemuyu valyutu sostavlyayet:

ot 15 do 30 protsentov v obshchem ob’yeme realizatsii

ustanovlennaya stavka

snijayetsya na 30%

ot 30 i boleye protsentov v obshchem ob’yeme realizatsii

ustanovlennaya stavka

snijayetsya na 50%

5.

Dlya predpriyatiy sferi uslug, ukazanniх v punkte 1, po ob’yemu okazanniх uslug, oplachenniх s primeneniyem plastikoviх kart

ustanovlennaya stavka

snijayetsya na 10%