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The state Duma gave the regions the right to reduce the rate of the unified agricultural tax.
The state Duma adopted a law that will allow the regions to reduce the rate of the unified agricultural tax (UAT).
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The document gives the subjects of the Russian Federation the right to apply a differentiated rate on accounts in the range from 0 to 6% for all or certain categories of taxpayers.

 

The rate will be set depending on the types of the agricultural products and income from its sale, including products of primary processing made from agricultural raw materials of own production, as well as made by the payer from the accounts of works and services from the place of conducting business activities, the average number of employees.

 
 

The implementation of the law will allow agricultural producers to provide real support in the form of reducing their tax burden and providing the ability to increase the pace of production and investment activity, said RIA Novosti Deputy Chairman of the Committee on budget and taxes Leonid Simanovsky on Friday, when considering the document in the second reading.

After the law came into force the subjects of the Russian Federation will be able to establish tax holidays on payment of UAT criteria defined by the regional laws and taking into account the peculiarities of the agricultural sector in different regions, said the Deputy.

Under the current Tax code UAT rate is 6%, but in the Republic of Crimea and city of Sevastopol it may be reduced to 4% in 2017-2021.



Translated by service "Yandex.Translation»
Источники: РИА Новости
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