Euro-Asian Economic Community (EEC) (part 3)
In Kazakhstan, Tajikistan, Kyrgyzstan, the main rate at which levied this tax - 30%. However, in Tajikistan and Kazakhstan, there are additional bids. In Kazakhstan - are 20 and 10%. In Tajikistan, provided the rate at which tax is levied on the income non-resident legal entities, not related to the permanent establishment. Thus, at a rate of 12% is paid tax on income from interest and dividends at a rate of 4% - with the proceeds of insurance payments from providing communication services and transport services in international communication and transportation, at a rate of 6% - with income from freight at a rate of 20% - with income in the form of royalties. The main rate at which income tax is levied in Belarus - 25% of the tax base. Instead, the basic rate of taxation of profits in the separate categories of taxpayers, the following rates:
* 15% - of businesses (excluding retail), Profit per year which amounts to no more than 5000 minimum wages, with the average number of employees in the industry - up to 200 people, in science - up to 100 people in construction and other industrial areas - before 50 people in other branches of non-productive sphere - up to 25 people; * 10% - agricultural enterprises to profit from the production and maintenance of APC; * 7% - agricultural enterprise by revenue resulting from the construction and renovation of production facilities APC.
In addition to these rates, local councils set a fixed amount of tax for melkoroznichnoy trade, depending on turnover, product range and type of retail outlet. In Russia, operates a diverse system of rates, the main feature of which is determined by the state legal structure of the Russian Federation. Tax rate consists of two parts. First, in the amount of 11%, determines the amount of taxes coming into the federal budget. Second, the amount which the public authority of the Russian Federation shall determine the amount of taxes coming into the regional budgets. Property tax. Property tax is levied on entities in Russia, Belarus, Kazakhstan and Tajikistan. Taxation of property in these countries have many common features, but there are some positions that determine its specificity. Among the common features include a tax element, as payers. In all these countries were contributors include legal persons, including foreign ones, have the property, as well as branches and other separate subdivisions, with its current account and the separate components of the balance. For these countries is also characterized by low rates ranged from 0.5 to 2% of the tax base. The main difference in determining the tax rate is the fact that Belarus and Tajikistan rate is fixed, while in Russia a maximum level, in which regions of the Russian Federation has the right to set a specific amount of the tax rate. Land tax to date in the EurAsEC countries, operates two-tier system of taxes and charges, except the Russian Federation (three). For example, in Belarus there are 12 national and 4 local tax in the Republic of Kazakhstan respectively - 5 and 12, in the Kyrgyz Republic - 6 and 16, in the Republic of Tajikistan - 14 and 3, in the Russian Federation - 17 national, 5 regional and 22 local tax. Since 2012, trading in the CIS will be without the restrictions
Continued