1. Taxes characterized by the following features:
, the individual equivalent.
2. Organization (individual), which according to the tax laws obliged to calculate and pay tax in the budget, admits:
a. the taxpayer;
b. tax agent;
c. vehicle tax;
city \u200b\u200btax collector.
3. Representation expenses during the reporting (tax) period are included in other expenses on corporate income tax in the amount:
a. not exceeding 2% of the taxpayer´s expenses for salaries for the reporting (tax) period;
b. does not exceed 4 per cent of the expenses of the taxpayer for wages for the reporting (tax) period;
c. not exceeding 1 percent of revenue from sales for the reporting (tax) period;
of actual costs, but according to the amount of estimated representation expenses approved by the head of the organization.
4. Separate subdivisions of Russian organizations that have a separate balance sheet:
a. self-pay property tax;
b. perform the duties of these organizations to pay property tax at their location;
c. are exempt from paying property tax;
of their own do not pay tax because umbrella organization pays him the location of the separate divisions.