to the shareholder (participant) of the Russian organizations; 15 %
The incomes received under the state and municipal issue securities, conditions of release and which reference provide reception of incomes in the form of percent; rates 15, 9, 0 percent depending on when securities (item 4 of item 284 NK the Russian Federation have been emitted) are established
Incomes of granting in rent or subrent sea and aircrafts and (or) vehicles, and also the containers used in the international transportations;
Incomes of the international transportations (including demeredzhi and the other payments arising at transportations) of 10 %
Subitem 5,6 of item 1 of item 209 NK:
Incomes of realization of actions (shares) of the Russian organizations, more than 50 which percent of actives consist of the real estate which is in territory of the Russian Federation, and also the financial tools derivative of such actions (shares)
Incomes of realization of the real estate which is in territory of the Russian Federation; 24 %.
At definition of tax base on specified to incomes, expenses can be subtracted from the sum of such incomes in an order provided by articles 268, 280 present Codes.
However, if expenses do not admit the expense for the taxation, from such incomes the tax is estimated under the rate of 20 %.
The incomes received as a result of distribution in favor of the foreign organizations of profit or property of the organizations, other persons or their associations, including at their liquidation;
Incomes under promissory notes of the Russian organizations (except for incomes received under the state and municipal issue securities, conditions of release and which reference provide reception of incomes in the form of percent);
Incomes of use in the Russian Federation of the rights to objects of intellectual property;
Incomes of tenancy or subrent of the property used in territory of the Russian Federation, including incomes of leasing operations;
Penalties and peni for infringement by the Russian p
See also: Order a perfect gift such as candle gift baskets available online
Pages: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Comments are closed