Tax benefits of Tula region - Инвестиционный портал Тульской области

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Tax benefits of Tula region
Tax benefits of Tula region
Объем вложенных инвестиций для получения налоговых льгот, руб
Налог на прибыль
Налог на имущество
Налог на землю
Транспортный налог
Таможенный режим
Период функционирования
Ставки тарифов страховых взносов (от фонда оплаты труда)
Индустриальный парк «Узлoвая»
50 mln
15,5%

10 years

10 years

No benefits

No benefits

Regular

Unlimited

No benefits
Объем вложенных инвестиций для получения налоговых льгот, руб
Налог на прибыль
Налог на имущество
Налог на землю
Транспортный налог
Таможенный режим
Период функционирования
Ставки тарифов страховых взносов (от фонда оплаты труда)
Особая экономическая зона «Узлoвая»
120 mln
3%
7%
15,5%


 5 years   Next 5 years   After 10 years

10 years

5 years

10 years

Режим свободной таможенной зоны

Years

No benefits
Объем вложенных инвестиций для получения налоговых льгот, руб
Налог на прибыль
Налог на имущество
Налог на землю
Транспортный налог
Таможенный режим
Период функционирования
Ставки тарифов страховых взносов (от фонда оплаты труда)
ТОСЭР
5 mln
0%
12%


 5 years   6-10 years
0%
1,1%
1,5%


 After 5 years   6-7 years   8-10 years

After 10 years

No benefits

Regular

Лет
7,6%

After 10 years
Закон Тульской области от 06.02.2010 № 1390-ЗТО «О льготном налогообложении при осуществлении инвестиционной деятельности в форме капитальных вложений на территории Тульской области»
Tax rate for computation of corporate property tax, % Category of tax payers for whom tax rate for computation of corporate property tax is set
2.18 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, which is up to 5% inclusive of depreciable value of main capital assets
2.1 in the amount of over 50 mn rubles, which is 5% to 10% inclusive of depreciable value of main capital assets
2.0 in the amount of over 50 mn rubles, which is 10% to 20% inclusive of depreciable value of main capital assets
1.9 in the amount of over 50 mn rubles, which is 20% to 30% inclusive of depreciable value of main capital assets
1.7 in the amount of over 50 mn rubles, which is 30% to 40% inclusive of depreciable value of main capital assets
1.6 in the amount of over 50 mn rubles, which is 40% to 50% inclusive of depreciable value of main capital assets
1.5 in the amount of over 50 mn rubles, which is 50% to 60% inclusive of depreciable value of main capital assets
1.4 in the amount of over 50 mn rubles, which is 60% to 70% inclusive of depreciable value of main capital assets
1.3 in the amount of over 50 mn rubles, which is 70% to 90% inclusive of depreciable value of main capital assets
1.2 in the amount of over 50 mn rubles, which is 90% to 100% inclusive of depreciable value of main capital assets
1.1 in the amount of over 50 mn rubles, which is 100% to 200% inclusive of depreciable value of main capital assets
1.0 in the amount of over 50 mn rubles, which is 200% to 300% inclusive of depreciable value of main capital assets
0.6 in the amount of over 50 mn rubles, which is 300% to 400% inclusive of depreciable value of main capital assets
0.5 in the amount of over 50 mn rubles, which is 400% to 500% inclusive of depreciable value of main capital assets
0.4 in the amount of over 50 mn rubles, which is 500% to 600% inclusive of depreciable value of main capital assets
0.3 in the amount of over 50 mn rubles, which is 600% to 1000% inclusive of depreciable value of main capital assets
0 in the amount of over 50 mn rubles, which is over 1000% of depreciable value of main capital assets and also investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, depreciable value of main capital assets of which equal to zero as of the first day of tax period

TAX RATES FOR TAX PAYERS CATEGORIES FOR COMPUTATION OF CORPORATE PROFIT TAX PAYABLE TO THE BUDJECT OF TULA REGION

Tax rate for computation of corporate profit tax, payable to the budget of Tula region, % Category of tax payers for whom tax rate for computation of corporate profit tax payable to the budget of Tula region is reduced
17.9 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, which is up to 5% inclusive of depreciable value of main capital assets
17.8 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, which is 5% to 10% inclusive of depreciable value of main capital assets
17.6 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, which is 10% to 20% inclusive of depreciable value of main capital assets
17.3 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, which is 20% to 30% inclusive of depreciable value of main capital assets
17.0 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, which is 30% to 40% inclusive of depreciable value of main capital assets
16.7 investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, which is 40% to 50% inclusive of depreciable value of main capital assets
16.5 in the amount of over 50 mn rubles, which is 50% to 60% inclusive of depreciable value of main capital assets
16.3 in the amount of over 50 mn rubles, which is 60% to 70% inclusive of depreciable value of main capital assets
16.1 in the amount of over 50 mn rubles, which is 70% to 90% inclusive of depreciable value of main capital assets
15.9 in the amount of over 50 mn rubles, which is 90% to 100% inclusive of depreciable value of main capital assets
15.6 in the amount of over 50 mn rubles, which is 100% to 200% inclusive of depreciable value of main capital assets
15.0 in the amount of over 50 mn rubles, which is 200% to 300% inclusive of depreciable value of main capital assets
14.7 in the amount of over 50 mn rubles, which is 300% to 400% inclusive of depreciable value of main capital assets
14.4 in the amount of over 50 mn rubles, which is 400% to 500% inclusive of depreciable value of main capital assets
14.2 in the amount of over 50 mn rubles, which is 500% to 600% inclusive of depreciable value of main capital assets
14.0 in the amount of over 50 mn rubles, which is 600% to 1000% inclusive of depreciable value of main capital assets
13.5 in the amount of over 50 mn rubles, which is over 1000% of depreciable value of main capital assets and also investors who performed putting into operation of investee (s) in the territory of Tula region during the tax period in accordance with investment projects, which caused accounting of property as main capital assets and (or) accounting of original (replacement) cost of main capital assets undergone completion, retrofit, re-equipment, modernization or reconstruction, on balance of the company in the amount of over 50 mn rubles, depreciable value of main capital assets of which equal to zero as of the first day of tax period

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