The tax on property of organizations is established by chapter 30 of the Tax Code and laws of the Russian Federation subjects, and from the moment of introduction in action are obligatory to payment in the territory of the corresponding subject of the Russian Federation.
Establishing the tax, the legislative (representative) bodies of the subjects of the Russian Federation determine the tax rate in limits established by the present chapter, order and terms of tax payments, form of accounting under the tax. With the tax establishment, the laws of the subjects of the Russian Federation can also provide tax privileges and bases for their use by tax bearers.
The transport tax is established by chapter 28 of the Tax Code and laws of the Russian Federation subjects, and it is introduced into action according to the present Code by the laws of the subjects of the Russian Federation on the tax and is obligatory to payment in the territory of the corresponding subject of the Russian Federation.
The tax rates are established by the laws of the subjects of the Russian Federation respectively depending on engine’s capacity, draft of the jet engine or total capacity of a vehicle and its category in account on one horse power of vehicle’s engine capacity, one kg of power of draft of the jet engine, one register ton of vehicle or its unit.
The forms of the government assistance for the participants of the investment activity are established in compliance with the Krasnoyarsk Krai law by 30.09.2004 № 12-2278 “The state support of the investment activity”.
Tax benefits on regional taxes for the subjects of the investment activity are granted to the separate categories of taxpayers which are united by the activity category, sectoral, social or other factors, including projects of creating new manufactures executors which are not realized by this investor in the territory of the Krasnoyarsk Krai.
The state guarantees of the territory are given to the investors for maintenance of execution of their obligations before the third parties. The Board of the Krasnoyarsk Krai administration within the framework of the agreement on the state support of investment activity can take up the obligations (guarantees) to compensate possible damage to investors, caused by default of fulfilling conditions, stipulated by the contract.
The budget credits are given to the investors on returnable and compensated bases. Target character, conditions, order of granting and limits are established by the law of the Krai in the regional budget for the appropriate financial year and the Law of the Krasnoyarsk Krai “On the budget process in the Krasnoyarsk Krai”.
The investment tax credit is such a change of term of tax payment, with which the opportunity during the certain term and in the certain limits is given to legal persons to reduce the tax payments, subject to be transferred into the regional budget, with subsequent gradual payment of the sum of the credit and charged interests. The investment tax credit can be given at the level of regional taxes, and also under tax for organizations’ profit into the regional budget. The investment tax credit under the regional taxes can be given for the term from one year to seven years. The rate of interest for use the investment tax credit under regional taxes is established at a rate from 1/10 up to 1 from the rate of refinancing of the Bank of Russia. The investment tax credit under the regional taxes is given at a rate of not more than 50 percent of expenses on realization of the investment project.
