The main directions of tax policy of the

The main directions of tax policy of the Russian Federation in 2012 and the planning period 2013 and 2014 Made by: Irina Madarakh

1 tax incentives for innovation and human capital development; 6 2 monitoring the effectiveness of tax incentives; 7 3 a tax on real estate; improving the taxation of transactions with securities and financial instruments, forward transactions, financial transactions 9 5 improving the taxation of special tax regimes excise taxes; 8 4 taxation of natural resources; tax administration. tax on profits; Changes in legislation on taxes and fees are scheduled for the following areas:

Reduced rate of contributions : from 34% to 30% levied on payments to physical persons, amounting to 2 201 512 000 rub. Now: 463 000 rub 20 13 567 000 rub. IF amounts exceeding the set threshold Reduced rate of contributions : 10% / 7% IF contributions at a reduced rate from 26% to 20% Offer to reduce premiums for mandatory pension, health and social insurance

• "On Amendments to Article 218 of the Tax Code of the Russian Federation and the Repeal of Certain Provisions of Legislative Acts of the Russian Federation. " the size of a standard tax deduction for each of the third and subsequent child 3 000 rub 400 rub.

With regard to the severancetax on natural gas - is planned transition to the establishment of rates depending on world prices for hydrocarbons (similar to the taxation of oil production), as well as the growth in domestic gas prices.

As part of reforming the tax system in the form of a single tax on imputed income from specific activities and a simplified tax system based on a patent will be: • from 2012 to enact a new Chapter 265 "The patent system of taxation of the Tax Code (This mode is intended for use PI); " • gradual reduction of the scope of UTII. Thus, since January 1, 2013 from the list of business activities that can be transferred to the payment of UTII are excluded retail trade in stores and pavilions with floor space not exceeding 150 square feet for each object the organization of trade, the provision of catering services, made through the facilities catering hall with an area of visitor services does not exceed 150 square feet for each site catering. On January 1, 2014 UTII for individual activities will be canceled.

• With the inclusion of the Tax Code chapter governing the taxation of real estate, property taxes will be introduced in those regions of the Federation, which held real estate cadastre and approved the results of cadastral valuation of the property. Further consideration will be given on the application of the order proposed to calculate the property tax to the calculation of tax on real estate organizations. Tax on real estate

Increase in the excise rates on tobacco and alcohol products, with in excess of inflation. Planned to introduce preferential taxation of operations with: § Eurobonds of Russian issuers, § Depository receipts, § The receipt and payment of dividends.