Фиксированный сельскохозяйственный налог

by Koshak 10/6/2009 1:06:00 PM
К плательщикам фиксированного сельскохозяйственного налога относятся также собственники земельных участков и землепользователи, в том числе арендаторы, которые производят товарную сельскохозяйственную продукцию, кроме собственников и землепользователей земельных участков, переданных для ведения личного подсобного хозяйства, строительства и обслуживания жилых домов, хозяйственных построек (приусадебных участков) , садоводства, дачного строительства, а также предоставленных для огородничества, выпас скота.
Если у сельскохозяйственных товаропроизводителей начисленная в 1997 г. сумма ранее уплаченных налогов и сборов (обязательных платежей) превышает сумму фиксированного налога больше чем втрое, то к сумме фиксированного налога применяются следующие коэффициенты:
• при превышении в три-четыре раза - 1,5;
• при превышении более чем в четыре раза - 2. Плательщики фиксированного сельскохозяйственного налога осуществляют уплату этого налога в денежной форме.

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9/5/2010 5:48:15 AM

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