Российский налог на прибыль организаций

Любая иностранная компания, зарегистрированная для целей налогообложения в РФ, несёт финансовую ответственность за уплату российского налога на прибыль организаций, источниками которой является её деятельность в РФ, и/или деятельность, относимая на счёт её российского представительства. Налогооблагаемый доход определяется как разница между валовым доходом и расходами, связанными напрямую с деятельностью в России. Ставка налога, предусмотренная в Соглашении о разделе продукции (далее «СРП»), для подрядчиков и субподрядчиков Компании в отношении их доходов при реализации проекта «Сахалин» составляет 32%. Однако, в прошлом налоговые органы отказывались принять положения СРП и применяли общую ставку налога на прибыль, которая до 2002 г. составляла 35%. С 1 января 2002 г. общая ставка налога на прибыль была снижена до 24%. Подрядчики могут получить освобождение от налога РФ на прибыль/подоходного налога при условии оплаты данных налогов в рамках своей налоговой ответственности в стране своего постоянного пребывания, либо получить освобождение в своей стране постоянного пребывания от уплаты налогов с дохода, который уже был предметом налогообложения в РФ.

 

6. What is the Russian value added tax (VAT)? What is its rate? When foreign entity may be exempted from paying such tax within the frameworks of Sakhalin oil and gas projects? In order to understand this problem better translate the following contract abstract:

RUSSIAN VAT REQUIREMENTS

Under the provisions of the PSA, Contractors and Subcontractors to the Project are exempt from the requirement to charge Company Russian VAT on the Work they provide. As such, the following provisions apply with respect to Russian VAT.

(a) Contractor shall, when requested by Company to follow VAT exemption, not charge Company any Russian VAT with respect to Work performed itself nor shall it allow its Subcontractors to charge Russian VAT with respect to Work they perform. Contractor's regular invoices shall indicate that such Work is VAT exempt.

(b) Contractor’s invoices for goods, works and services provided to Company shall be accompanied by an invoice factura as required by the Tax Code of the RF and any successor legislation. The invoice factura shall contain a wording or a stamp “without tax (VAT)” and an explanation “VAT exemption under Project PSA”.

(c) As provided above, Subcontractors are also exempt from Russian VAT. Subcontractor’s regular invoices issued to Contractor shall indicate that such Work is VAT exempt. Subcontractor's regular invoices for Work provided hereunder shall be accompanied by an invoice factura as required by the Tax Code of the RF and any successor legislation. However, such invoice factura shall show no Russian VAT with respect to all Work to which such invoice factura applies. Rather, the invoice factura shall contain a wording or a stamp “without tax (VAT)”.

 

7. What does the property tax mean? What is its rate? Is it a constant number or not? What are the main features for foreign legal entities of property tax imposing and payment within the frameworks of Sakhalin oil and gas projects? In order to answer these questions read and translate the following text and be ready for its discussion:

 

PROPERTY TAX

The Company, its affiliates, contractors and subcontractors are exempt under PSA from Property Tax with respect to property owned and used exclusively in connection with the Project. It is important that contractors should seek property tax exemption, but should also have a strategy in place to minimize property tax in the event that exemption is not obtained. Property tax exemption procedure ensuring that Contractor has used its best endeavors to benefit from the property tax exemption has been developed by the Company and where applicable forms part of a contract.

Property Tax is currently governed by the new Property Tax Chapter of the Tax Code, which establishes new terms for Property Tax assessment. In practice, this results in a balance sheet value of movable and immovable properties, which are recorded as fixed assets, of RF companies and foreign companies’ PE being subject to Property Tax. The Property Tax rate may vary, as it is subject to regulation by the legislation of the particular region of the RF where the taxpayer is registered for tax purposes, but is limited to 2.2%.Any foreign legal entity not acting via a PE, which has immovable property within the territory of the RF, shall be subject to Property Tax.

 

8. Determine the main features of the RF personal income tax treatment. Describe the procedures of its imposing and paying. What is a flat income tax rate? What tax rate on dividend income is established for RF tax residents? What is a flat rate established for an individual non-resident within the RF?

9. What does the double tax treaty mean? What are the main procedures of its using within the territory of the RF?

10. What are the main tax deductions or taxable benefits under the provisions of the RF tax law?

11. What is the main objective of the unified social tax (“UST”)? What do the progressive and regressive scales for UST mean?

12. Prepare the oral composition “The role of taxation within business process”. Let’s discuss it within our classes.

 

 

 

 

* С дополнительными материалами для изучения и закрепления пройденной темы Вы можете ознакомиться в разделе Приложения (Chapter VIII “REFERENCE SOURCES”; APPENDIX XXI).

UNIT XXII

CUSTOMS LAW

I. Listening