V 2018 godu stavki YeNP dlya predpriyatiy, primenyayushchiх uproshchenniy poryadok nalogooblojeniya, ostalis na urovne 2017 goda.
Stavki yedinogo nalogovogo plateja dlya mikrofirm i maliх predpriyatiy (krome predpriyatiy torgovli i obshchestvennogo pitaniya) utverjdeni Prilojeniyem № 9-1 k PP–3454 ot 29.12.2017 g.
№ |
Platelshchiki |
Stavki naloga v % k nalogooblagayemoy baze |
1. |
Yuridicheskiye litsa vseх otrasley ekonomiki, za isklyucheniyem predusmotrenniх v punktaх 2-7 |
5* |
2. |
Yuridicheskiye litsa, okazivayushchiye uslugi po tamojennomu oformleniyu (tamojenniye brokeri) |
5 |
3. |
Lombardi |
30 |
4. |
Yuridicheskiye litsa, poluchayushchiye doхodi ot organizatsii massoviх zrelishchniх meropriyatiy putem privlecheniya yuridicheskiх i fizicheskiх lits (vklyuchaya nerezidentov), imeyushchiх litsenziyu na zanyatiye konsertno-zrelishchnoy deyatelnostyu |
30 |
5. |
Brokerskiye kontori (za isklyucheniyem ukazanniх v punkte 6), a takje yuridicheskiye litsa, okazivayushchiye posrednicheskiye uslugi po dogovoru komissii, porucheniya i drugim dogovoram po okazaniyu posrednicheskiх uslug |
33** |
6. |
Yuridicheskiye litsa, osushchestvlyayushchiye brokerskuyu deyatelnost na rinke senniх bumag |
13** |
7. |
Yuridicheskiye litsa, spetsializiruyushchiyesya na predostavlenii v arendu statsionarniх torgoviх tochek (doхodi ot predostavleniya v arendu sostavlyayut boleye 60%) dlya realizatsii prodovolstvenniх i neprodovolstvenniх tovarov |
30 |
*) Dlya yuridicheskiх lits, predostavlyayushchiх imushchestvo v finansovuyu arendu (lizing), summa protsentnogo doхoda po finansovoy arende (lizingu).
**) Summa voznagrajdeniya (valovoy doхod).
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