A characteristic feature of the Russian tax system is the presence of special tax regimes, which are a special procedure established by the Tax Code for the calculation and payment of taxes and fees over a certain period of time and applied in cases specified by the Code.

The Tax Code provides for four such tax regimes: 1) taxation system for agricultural producers (unified agricultural tax); The unified agricultural tax is valid throughout the Russian Federation, but the transition to a special taxation regime in the form of the Unified Agricultural Tax in accordance with paragraph 2 of Article 346.1 of the Tax Code of the Russian Federation is carried out by taxpayers voluntarily, and not compulsorily, as was previously the case. Consequently, agricultural producers are given the right to choose: switch to paying agricultural taxes or pay taxes as usual. 2) simplified taxation system;

The simplified taxation system (STS) is a special tax regime aimed at reducing the tax burden on small and medium-sized businesses, as well as facilitating and simplifying tax accounting and accounting. 3) taxation system in the form of a single tax on imputed income for certain types of activities; The taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter in this chapter - a single tax) can be applied by decision of a constituent entity of the Russian Federation 4) taxation system when implementing production sharing agreements. The peculiarity of this special tax regime is that its application does not provide for the introduction of any tax and the establishment of its elements. The norms of Chapter 26.4 of the Tax Code of the Russian Federation determine only a special procedure for accounting for income and expenses when paying taxes and fees related to the general taxation regime.

The purpose of introducing a special tax regime is to increase tax revenues into the country's budget system.

49) Deferment, installment payment of tax, grounds for their provision.

Deferment or installment payment of tax is a change in the deadline for paying tax, if there are grounds provided for in this chapter, for a period not exceeding one year, respectively, with a lump sum or phased payment of the debt amount. A deferment or installment plan for the payment of federal taxes in the part credited to the federal budget for a period of more than one year, but not exceeding three years, may be granted by decision of the Government of the Russian Federation. A deferment or installment plan for the payment of tax may be granted to an interested person whose financial situation does not allow him to pay this tax on time, but there are sufficient grounds to believe that the possibility of payment by the specified person of such tax will arise during the period for which the deferment or installment plan is granted, if the presence of at least one of the following grounds: 1) damage caused to this person as a result of a natural disaster, technological disaster or other circumstances of force majeure; 2) failure to provide (untimely provision) of budget allocations and (or) limits of budget obligations to the interested party and (or) failure to communicate (untimely delivery) the maximum amounts of financing of expenses to the interested party - the recipient of budget funds in an amount sufficient for the timely fulfillment by this person of the obligation to pay tax; 3) the threat of signs of insolvency (bankruptcy) of the interested party in the event of a one-time payment of tax; 4) the property status of an individual (excluding property, which, in accordance with the legislation of the Russian Federation, cannot be foreclosed on) excludes the possibility of a one-time payment of tax; 5) the production and (or) sale of goods, works or services by the interested party is seasonal; 6) if there are grounds for granting a deferment or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Customs Union, established by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.

50) Investment tax credit. Procedure and conditions of provision.
An investment tax credit can be granted to an organization that is a taxpayer of the relevant tax if there is at least one of the following grounds: 1) the organization carries out research or development work or technical re-equipment of its own production, including those aimed at creating jobs for people with disabilities or protecting the environment from pollution by industrial waste; 2) implementation by this organization of implementation or innovation activities, including the creation of new or improvement of used technologies, the creation of new types of raw materials or materials; 3) the fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision of particularly important services to the population.
2. An investment tax credit is provided: 1) on the grounds specified in subparagraph 1 of this article - for a credit amount amounting to 30 percent of the cost of equipment purchased by the interested organization, used exclusively for the purposes listed in this subparagraph; 2) on the grounds specified in subparagraphs 2 and 3 of this article - for the loan amounts determined by agreement between the authorized body and the interested organization. 3. The grounds for receiving an investment tax credit must be documented by the interested organization. 4. An investment tax credit is provided on the basis of an application by an organization and is formalized in an agreement of the established form between the relevant authorized body and this organization. 5. The decision to provide an organization with an investment tax credit is made by the authorized body in agreement with financial authorities (bodies of state extra-budgetary funds) in accordance with Article 63 of this Code within one month from the date of receipt of the application. 6. An agreement on an investment tax credit must provide for the procedure for reducing tax payments and the amount of the loan. 7. The law of the constituent entity of the Russian Federation and regulatory legal acts adopted by representative bodies of local self-government on regional and local taxes, respectively, may establish other grounds and conditions for the provision of an investment tax credit, including the validity period of the investment tax credit and interest rates on the loan amount.

It is known that doing business on the territory of the Russian Federation is possible in two cases: in the first, you register as an individual entrepreneur, in the second, you register the organization as a legal entity. Despite the fact that these are categorically different forms of organizational structure, both types of entrepreneurs are within the legal framework of the Russian Federation, which means they are required to pay taxes and fees provided for by federal legislation.

There are two main types of taxes - the general (traditional) taxation system (OSNO), also called the regular taxation system, and STR, that is, special tax regimes. Both types are regulated by the Tax Code of the Russian Federation.

Rice. 1. The tax system inherent in the Russian Federation

The usual taxation system implies that an entrepreneur pays all taxes provided by law for his type of activity. Medium and large businesses, as a rule, pay exactly in accordance with OSNO.

Special tax regimes are a relatively recent project, but very convenient in that they replace several types of tax at once (in fairness, it should be noted that not all), and its size is less than the total size of the set of specified taxes. This type of tax is mainly used by small businesses.

Table 1. Organizational principles for the direct formation of special tax regimes

Types of special tax regimes

Below are the types of SNR regulated by the Tax Code of the Russian Federation and their characteristics:

• The simplified taxation system, or simplified taxation system, is one of the most common and popular types of tax regime in small businesses, it includes a significant number of payments within the framework of health and pension insurance, and is calculated depending on the minimum wage. Since 2014, the simplified tax system has two forms and can be chosen at will, that is, it does not have a forced form. Tax rates this year are at 6 percent for cases where income is taxed, and 15 percent for cases where taxpayers pay the state for income reduced by expenses;

• UTII, or previously a mandatory measure, became an “optional” tax in 2018 and 2019. Convenient and often more profitable for small businesses and for some types of medium-sized businesses. The tax rate is 15 percent. The application of this type of tax occurs, as a rule, in parallel with the main taxation system, and applies to some special types of activities - for example, veterinary services, motor transport business, advertising, real estate transactions, and so on;
• Unified agricultural tax, or unified agricultural tax, is a tax for entrepreneurs engaged in agricultural production. In this case, the Unified Agricultural Tax replaces the profit tax, VAT and corporate property tax. The Unified Agricultural Tax rate in 2016 is 18 percent, and starting in 2019 it will be increased to 24 percent;
• PSN, or - the “youngest” type of tax of a special system. It is not compulsory, but is intended exclusively for individual entrepreneurs engaged in certain types of activities (the classifier is available on the website of the tax service of any constituent entity of the Russian Federation). Replaces VAT, personal income tax, property tax for individuals. Tax rate – 6 percent;
• The fifth type of taxation under a special system is not widespread due to its narrow specificity - it regulates the payment of taxes during the period of implementation of agreements on the division of goods. In Russia, similar legal relations arise when foreign and national enterprises participate in the exploration and production of mineral raw materials. The tax rate is calculated individually.

Changes in special tax regimes in 2019

On January 1, 2014, a number of changes were made to the Tax Code of the Russian Federation affecting special regimes. These include the following measures:

1. In relation to the simplified tax system, the general changes are that a single income limit has been established for taxpayers, exceeding which the tax payer is deprived of the right to use the “simplified tax system”. This amount is 64 million 20 thousand rubles. Another new rule is that the simplified tax system cannot be used by microfinance organizations;
2. The changes also affected UTII: one but important rule now applies here - starting from 2014, a new parameter is introduced for entrepreneurs paying this tax. This is the so-called deflator coefficient of 1.672;
3. The PSN has also undergone changes this year. According to them, the country has established a minimum amount of income that can be received - this amount is 106.7 thousand Russian rubles;
4. Finally, two more innovations affected the Unified Agricultural Tax. Firstly, tax legislation abolished the rationing of expenses allocated for food for crews of river and sea transport operating in the interests of the Unified Agricultural Tax. Secondly, the list of material expenses (again, in the interests of the Unified Agricultural Tax) now includes the cost of veterinary drugs instead of the cost of medicines.

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These are the main changes affecting special tax regimes in 2019.

Special tax regimes are developed by the state to regulate certain sectors of business, as well as simplify the payment of taxes. In addition, they help adjust the tax system and develop individual approaches to different categories of citizens. What are the special tax regimes and what functions do they perform? Let’s look further.

Concept and types of special tax regimes

A special tax regime (STR) is a type of taxation that has distinctive characteristics from those generally established in the Tax Code of the Russian Federation, with the exception of section 8.1, which sets out the rules governing the STR.

Among the special tax regimes, five regimes are distinguished:

1. . A simplified tax payment system or the so-called “simplified” system, which is usually used when doing business. It includes a large number of payments that are part of health and pension insurance. This system is not compulsory, and involves two forms introduced in 2014. According to the simplified tax system, tax rates on income are 6%. However, if this is income paid to the state and reduced by the amount of expenses, the rate is 15%.
2. . This type of tax regime is also called “imputation”. Unified taxes on imputed income have also become non-compulsory since 2016. Such a system is usually used in conjunction with the main taxation system. It is intended for special types of activities, including veterinary services, motor transport and real estate businesses, advertising, etc.
3. . A taxation system regulating agriculture, which helps in the work of agricultural producers. It is applied instead of income tax, property tax and VAT. Since 2017, the rate has risen from 18% to 24%.
4. PSN. This is a patent system introduced to regulate patent activity. It can be used only by those individual entrepreneurs who are engaged in special types of activities indicated on the websites of the tax services of the constituent entities of the Russian Federation. This system replaces VAT, personal property tax, and personal income tax. The rate is 6%.
5. PSA. Such a system is rarely used and is relevant only when paying taxes during the implementation of a goods division agreement. Such legal relations are possible when foreign and national enterprises are engaged in the extraction of mineral raw materials. The rate is calculated individually.

Which chapters of the Tax Code of the Russian Federation regulate special tax regimes, by whom they can be applied and on what grounds, it is proposed to find out from the table that can be found.

Knowing about special tax regimes is mandatory not only for an economist or accountant, but also for a businessman, since this is important for competent management of his business and optimization of work with funds within the enterprise.

General characteristics of SNR

Special tax regimes are a special set of rules established separately for certain social groups, types of activities, etc. Among the main characteristics of special tax regimes are the following:

• With the exception of the SPR, all types of special regimes can only be used by representatives of small businesses.
• ONS, UTII and Unified Agricultural Tax can be used by enterprises and individual entrepreneurs, and PSA - exclusively by enterprises, PSN - exclusively by individual entrepreneurs.
• All special regimes (except for the simplified tax system) can only be used for certain objects that are specified in the Tax Code of the Russian Federation or established by local authorities. The simplified tax system is used by large business representatives under the conditions prescribed in Chapter 26.2 of the Tax Code.
• In all systems (except PSA), a single special tax is paid instead of income tax, property tax and VAT. As for the PSA, in this case a certain preferential system and a special tax will apply.

The tax period is determined depending on the specific system. Thus, the declaration for Unified Agricultural Tax and National Tax Service taxes is submitted once a year, for UTII - per quarter, for PSN - per year or during the payment period, PSA - depending on the period of each tax. These and other characteristics can be found in the table.

Conditions for applying special tax regimes

What conditions exist and apply today for the most popular special tax regimes, we will consider further:

Unified agricultural tax

This is a single tax on agriculture. Here are special requirements for the income of the enterprise:

• The share of income from the sale of agricultural products should be no less than 70% of total revenue. At the same time, there are no limits in terms of revenue - they can be absolutely anything.
• If the company is engaged in fishing and production of fish, then the number of employees should be no more than 300 people.

simplified tax system

“Simplified” can be used subject to the following conditions:

• The company should not be a state-owned or budgetary institution, nor an insurer, pawnshop or investment fund.
• The authorized capital may contain no more than 25% participation of third-party organizations or enterprises.
• The company cannot engage in gambling or mining.
• The annual number of employees cannot exceed 100 people.
• For 9 months of the year preceding the year the simplified tax system was established, the enterprise’s income was not higher than 45 million. This figure is calculated taking into account VAT and inflation.

UTII

It can be used as an independent tax regime, or as an additional one, for example, in combination with the simplified tax system. To switch to UTII, a company does not need to limit itself in any way in terms of revenue, but it is worth adopting the following rules:

• If a company is engaged in sales in an area specially available for this purpose, then this area should not exceed 150 square meters.
• The number of employees of the enterprise for the current and last year cannot be more than 100 people.
• The types of activities for which UTII is applicable are clearly reflected in paragraph 2 of Article 346.26 of Article of the Tax Code of the Russian Federation.

When switching to a certain tax regime, it is necessary to take into account both federal and regional features of the transition. To clarify these features, you will need to contact your local Tax Service.

SNR among small businesses

The Tax Code provides special opportunities for small businesses. In this case, one important tax regime is noted - a simplified taxation system or “simplified”. It can be used by both organizations and individual enterprises. The advantages of such a system are as follows:

• For organizations. Taxation on the profit of an organization becomes unified and is no longer calculated in accordance with Chapter 25 of the Tax Code of the Russian Federation. In the case of VAT, the tax will not be calculated according to Chapter 30 of the Tax Code of the Russian Federation. These taxes are replaced by a single one, that is, the accountant will have to make calculations only for a single tax regulated by the “simplified tax”.
• For individual entrepreneurs. In this case, the income tax of an individual will not be calculated in accordance with Chapter 23 of the Tax Code, and the property tax will not be calculated either. Both of them are replaced by a single tax levy introduced by simplified taxation.

Note that the single tax introduced by the simplified system is not all the fees that will need to be paid in favor of the state. You will also need to pay insurance premiums to the Pension Fund; water taxes; government fees; taxes on personal income; transport and land taxes; mineral taxes.

Please note that not all enterprises and individual entrepreneurs can take advantage of the simplified tax regime - for this you must meet certain criteria. These criteria are enshrined in Chapter 26.2 of the Tax Code of the Russian Federation.

Video: SNR for small tax entities

In the general study of taxes and taxation, careful attention is paid to special tax regimes. Detailed information about them with vivid examples is in the following video:

A person can choose any special tax regime completely independently. Of course, it is important to pay attention to which types of tax regimes are right for you, that is, which types you qualify for and which ones you do not. Either way, this is a great opportunity to avoid paying all or some federal taxes.

A characteristic feature of the Russian tax system is the presence of special tax regimes, which are a special procedure established by the Tax Code for the calculation and payment of taxes and fees over a certain period of time and applied in cases specified by the Code.

The Tax Code provides for four such tax regimes:

1) taxation system for agricultural producers (unified agricultural tax);

2) simplified taxation system;

3) taxation system in the form of a single tax on imputed income for certain types of activities;

4) taxation system for the implementation of production sharing agreements.

These tax regimes are aimed at creating more favorable economic and financial conditions for the functioning of organizations related to small businesses, as well as individual entrepreneurs.

By the time the formation of a system of special tax regimes for small businesses was completed in 2005 (with the adoption of two chapters of the Tax Code - 262 and 263), about 850 thousand enterprises falling under the category of small businesses were officially registered on the territory of the Russian Federation. In addition, by this time there were more than 4 million individual entrepreneurs working in Russia without forming a legal entity. Thus, about 5 million taxpayers were subject to taxation of small businesses. At the same time, according to the State Statistics Committee of Russia, about 30% of representatives of this business were engaged in entrepreneurial activities without submitting any data on their activities to the tax and statistical authorities, 25-30% presented “zero” balances and 3-5% registered their activities - did not register with the tax authorities. At the same time, the small business sector did not play a significant role in generating budget revenues at all levels by that time. The budget system of the Russian Federation received less than 1% of the total consolidated budget revenues from the activities of these entrepreneurs.

Taking into account the specifics of small business activities in the form of separate laws was formed in the Russian Federation only a few years after the creation of the country’s tax system in two forms. The first is on a simplified procedure for determining the tax base and maintaining records, the second is on assessing the potential income of taxpayers and establishing a fixed amount of payments to the budget.

The first form of taxation, which was put into effect on January 1, 1996 by the adoption of Federal Law No. 222 of December 29, 1995. Federal Law “On a simplified system of taxation, accounting and reporting for small businesses,” has not received sufficient development in the Russian Federation: its By the end of 2005, only about 50 thousand organizations and a little more than 100 thousand individual entrepreneurs used them. This is primarily due to the fact that the transition to a simplified taxation system was associated with fairly strict restrictions for enterprises in terms of the number of employees (up to 15 people) and the total annual volume of gross revenue (up to 10 million rubles). In addition, organizations that switched to a simplified taxation system had complicated financial relations with buyers of their products, since when selling products through a wholesale network, “input” VAT was not reimbursed to wholesale buyers. Therefore, the simplified taxation system was used mainly in the field of retail trade and the provision of services for cash.

The second form of taxation of small businesses was introduced in the Russian Federation in 1999 with the adoption of Federal Law No. 148 of July 31, 1998. Federal Law “On a single tax on imputed income for certain types of activities.” When it was introduced, the goal was to force people to pay taxes and to remove from the “shadow” sphere the difficult-to-account cash flow of small businesses engaged in activities such as retail trade, the provision of household services, motor transport services and a number of others.

The fact is that the simplified system of taxation, accounting and reporting did not adequately provide a solution to the problem of the most complete accounting of the taxable objects of individual entrepreneurs and small enterprises, since the peculiarities of their activities (working with cash, without cash registers, etc.) did not allow tax authorities authorities control them to the required extent, as a result of which the conditions for tax evasion and the development of shadow business were not eliminated. In this regard, it was decided to introduce a special taxation regime for individual organizations and entrepreneurs by establishing imputed income.

The purpose of introducing a special tax regime is to increase tax revenues into the country's budget system. The mechanisms laid down in the said Federal Law, aimed primarily at complicating the process of evasion of taxes by individual taxpayers, for the first time affected by taxation cash flow, which was poorly controlled by other taxes, within the framework of which, according to various estimates, from 30 to 80 % of reported goods and services of small and medium-sized businesses.

At the same time, the introduction of a taxation system using the imputed income method pursued another equally important goal - to simplify the procedures for calculating and collecting taxes. This system greatly simplified the process of accounting and reporting, as well as tax accounting, for small businesses.

The fundamental difference between a special taxation regime using a tax on imputed income and traditional taxation schemes for private enterprises (including the simplified system of taxation, accounting and reporting for small businesses) is that the tax base for each taxpayer and taxable object is not determined by their reporting, but on the basis of the calculated profitability of various types of business in relevant local and other conditions. At the same time, the calculation of potential income is tied to an exhaustive list of formal and easily verifiable, primarily physical, performance indicators of individual categories of taxpayers.

It is important to emphasize that with the transfer of certain categories of organizations and individual entrepreneurs to a single tax, their dependence on the subjectivity of tax authorities is significantly reduced, which is greatly facilitated by the process and conditions for determining imputed income, which do not depend on the opinions of certain officials.

The introduction of a single tax on imputed income also made it possible to more fully determine tax revenues when approving budgets of different levels for the next financial year. At the same time, for law-abiding taxpayers, this form of taxation creates additional incentives to develop production and increase sales volumes, since the amount of the single tax is mainly determined not by the report, but by indirect natural indicators that characterize the conditions for carrying out economic activity.

Unlike the simplified system, from the moment of its introduction it is mandatory for taxpayers engaged in certain types of activities. By the time it was introduced in all regions of Russia, the unified tax on imputed income was paid by about 150 thousand organizations and 1.3 million individual entrepreneurs. However, a number of problems arose with the introduction and payment of this tax. In many subjects of the Federation, basic profitability indicators that influence the amount of tax were set for organizations at reduced levels, which did not provide compensation for the taxes they paid under the general taxation system. Due to a number of circumstances, including lobbying and individual miscalculations, the established level of basic profitability was often not economically justified. As a result, basic profitability indicators for the same types of activities in different regions varied significantly. This is also due to the fact that at the federal level a unified methodology for assessing the activities of small businesses has not been developed and legally approved.

The small business sector, of course, needs some support from the state, and until 2005, such support was provided through the provision of tax benefits for small enterprises on corporate income tax.

This benefit provided that small enterprises engaged in the production and processing of agricultural products, production of food products, consumer goods, construction materials, medical equipment, medicines and medical products, construction of housing, industrial, social and environmental facilities (including repair and construction work), in the first two years of work they do not pay income tax, provided that the revenue from these types of activities exceeds 70% of the total revenue from the sale of products, works and services. In the third and fourth years of operation - 25 and 50% of the established income tax rate, respectively, if the revenue from these types of activities is more than 90% of the total revenue from the sale of products, works and services. The practice of applying this benefit has shown that small businesses, increasing production volumes and, accordingly, profits during the grace period, after reducing the size of benefits or ending their validity, significantly reduced production volumes, increased its costs, which, naturally, led to a decrease in profit and taxes paid to the budget. After the expiration of the benefit, small enterprises, as a rule, curtailed their activities, registered as new similar enterprises, into which all assets were transferred, and the enterprises created in this way again began to enjoy the income tax benefit.

The ineffectiveness of income tax benefits for small businesses was largely due to the fact that organizations, in accordance with the law, were not required to keep separate records of funds released as a result of the application of these tax benefits. Also, the law did not determine for what purposes the funds released in connection with the provision of these benefits could be used.

As a result, these funds were often spent on purposes unrelated to increasing production efficiency and creating new jobs. With the adoption of Chapter 25 of Part Two of the Tax Code of the Russian Federation, this benefit, like all other benefits for corporate income tax, was abolished.

This necessitates the existence of a special taxation system for small businesses that would take into account the peculiarities of the functioning of this sector of the economy. This system should be built (and in most countries it is actually built) based on certain criteria, the most important of which are the following.

Firstly, the principle of tax certainty in the taxation of small businesses, which is valid for any tax system, must be brought to perfection. This means that this legislation must be simple and understandable not only to specialists, but also to any entrepreneur who does not have special education and training. Therefore, it should not be allowed that the law on taxation of small businesses contains reference norms not only to other laws and regulations, but also to other chapters of the Tax Code. It should also not provide for the publication of additional regulatory documents.

Secondly, taxation of small businesses should provide for the replacement for these organizations with one tax of the maximum possible number of taxes and fees in force in the country. Naturally, the ideal taxation system for small businesses involves only one tax, but building such a system is quite difficult. This is due, in particular, to the specifics of individual types of activities of organizations. For example, organizations engaged in the export or import of products cannot be exempt from paying the corresponding customs duties. When selling excisable goods, small businesses must pay excise taxes, etc.

Thirdly, the accounting and reporting system for small businesses should be simplified as much as possible, while simultaneously allowing for the necessary tax control over the formation of the tax base and the complete payment of the relevant taxes. At the same time, maintaining appropriate accounting and reporting should not turn into a kind of additional activity for a small enterprise, and audits carried out by tax authorities should not take up a lot of time either from those being audited or from inspectors.

Fourthly, the taxation system for small businesses must solve the problem of concealing received income and, accordingly, taxes, bearing in mind that it is small businesses that operate mainly in areas of activity related to the provision of services and the resulting huge flows of cash circulation.

And finally, fifthly, the tax system should encourage small business organizations to work not only efficiently, but also openly. This can only be achieved by establishing a lenient tax burden for these organizations in relation to organizations operating under the normal tax regime.

Adopted in mid-2005 and entering into force on January 1, 2006, Chapter 26 of the Tax Code is aimed specifically at solving these problems and implementing state policy to improve the taxation system for small businesses, including reducing the tax burden, simplifying taxation procedures and reporting , as well as to create favorable conditions for the legalization and development of small businesses.

Russia has a three-tier system of taxes and fees. Taxes and fees can be federal, regional and local (Clause 1, Article 12 of the Tax Code of the Russian Federation). What do you mean by special regime? In our consultation, we will provide the concept and types of special tax regimes, as well as clarify the legal regulation of special tax regimes in 2017.

Special tax regimes: general characteristics

A special regime is a federal tax established by the Tax Code of the Russian Federation, not specified in Art. 13 of the Tax Code of the Russian Federation (clause 7 of Article 12 of the Tax Code of the Russian Federation). The use of special tax regimes may exempt taxpayers from paying certain federal, regional and local taxes and fees.

Despite the fact that a special tax regime is a taxation system at the federal level, the authorities of constituent entities of the Russian Federation and municipalities, within the limits established by the Tax Code of the Russian Federation for a specific regime, have the right to determine the following special tax regimes:

• types of business activities for which the corresponding special tax regime may be applied;
• restrictions on the transition and application of a special tax regime under the Tax Code of the Russian Federation;
• tax rates depending on categories of taxpayers and types of business activities;
• features of determining the tax base;
• tax benefits, grounds and procedure for their application.

For example, the list of types of activities for which a special regime can be applied is established by regional and local authorities in relation to UTII, and differentiated tax rates depending on categories of taxpayers can be established by the laws of constituent entities of the Russian Federation in relation to the simplified tax system.

Special tax regimes include...

The list of special tax regimes is named in paragraph 2 of Art. 18 Tax Code of the Russian Federation.

Special tax regimes include taxation systems:

• taxation system for agricultural producers (single agricultural tax, Unified Agricultural Tax) - Ch. 26.1 Tax Code of the Russian Federation;
• simplified taxation system (STS) - Ch. 26.2 Tax Code of the Russian Federation;
• taxation system in the form of a single tax on imputed income for certain types of activities (UTII) -