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The State Duma adopted, in the third and final reading, the law aimed at the development of small and medium businesses by lowering financial and administrative costs
07.07.2015
It is planned to improve the situation of the businesses by establishing special tax regimes at the municipal and regional levels.
Ekaterina Boldinova, Senior Associate of the Law Firm "YUST", commented for the Russian Business Newspaper on the expansion – from 47 to 63 positions – of the list of the types of entrepreneurial activity, for which the patent taxation system may be introduced (Article 346.43 of the TCRF):"In particular, the list includes: provision of catering services carried out through the facilities of catering, without room for visitors; rendering services of butchering, ferrying, pasturage of livestock; production of leather and leather articles; collection and stocking forest food resources, non-wood resources and medicinal herbs; drying, processing and preserving fruits and vegetables; rendering services (performing works) of elaborating computer software and databases (software and information products for computing equipment), their adaptation and modification; written and spoken translations; care after aged and disabled persons".
Ekaterina Boldinova believes that these types of activity are sought after, especially as the lawmakers gave their attention to traditionally “city” activities (written and spoken translations, computer repairs) as well as to those that are customary for the countryside (ferrying and pasturage of livestock, collection and stocking forest food resources etc.).
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It is planned to improve the situation of the businesses by establishing special tax regimes at the municipal and regional levels.
Ekaterina Boldinova, Senior Associate of the Law Firm "YUST", commented for the Russian Business Newspaper on the expansion – from 47 to 63 positions – of the list of the types of entrepreneurial activity, for which the patent taxation system may be introduced (Article 346.43 of the TCRF):"In particular, the list includes: provision of catering services carried out through the facilities of catering, without room for visitors; rendering services of butchering, ferrying, pasturage of livestock; production of leather and leather articles; collection and stocking forest food resources, non-wood resources and medicinal herbs; drying, processing and preserving fruits and vegetables; rendering services (performing works) of elaborating computer software and databases (software and information products for computing equipment), their adaptation and modification; written and spoken translations; care after aged and disabled persons".
Ekaterina Boldinova believes that these types of activity are sought after, especially as the lawmakers gave their attention to traditionally “city” activities (written and spoken translations, computer repairs) as well as to those that are customary for the countryside (ferrying and pasturage of livestock, collection and stocking forest food resources etc.).
Read more
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