Contents / object of taxation and tax base

OBJECT OF TAXATION

Object of taxation is the taxpayer's "imputed income", which is defined as potential gross income of payer of unified tax

TAX BASE

TAX DUE
=
TAX BASE
Natural index unit × (Tax base × K1 × K2 × K3)
x
Tax rate 15%
The tax due may be deducted (by up to 50%) by the amount of pension insurance charges paid from the beginning of the year and paid sick-leave payments
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Types of activity Natural index unit Base yield per month (Roubles)
Consumer services (except pawn-shop services)
Veterinary services
Number of employees including the individual entrepreneur 5000
Automobile service stations 8000
Peddling trade performed by individual entrepreneurs 3000
Retail trade: immovable site, with trading floor not more than 150 sq.m. Trading floor area, sq.m 1200
immovable site without trading floor Trade outlet 6000
movable trading network
Transport services rendered by organisations and individual entrepreneurs operating up to 20 vehicles Number of vehicles 4000
Catering services, with the trading floor up to 150 square metres Area of the trading floor, sq.m. 700
Coefficient K1

K1 — coefficient determined for the site, used by the taxpayer for entrepreneurial activity, according to the land cost of the site, fixed in the Russian Land Cadastre

This coefficient is not applied in 2003 and 2004

Coefficient K2

K2 — correcting coefficient, taking into account a combination of characteristics specific for a particular entrepreneurial activity, such as the range of goods (work, services), seasonality, work time, amount of income and others

The value of correcting coefficient K2 is determined by RF subjects per calendar year and may vary from 0.01 to 1 depending on the type of activity

Coefficient K3

K3 — coefficient-deflator, adequate to the index for changes of consumer prices in the RF. In 2003 amounts to 1.