Free from Geekbrains Who belongs to IT companies In the laws of the Russian Federation concerning taxation, the wording “IT company” is not spelled out as a special term. This is the name given to organizations or individual entrepreneurs that develop and sell various software products (software) and databases (DBs), and also provide their support. Who belongs to IT companies Who belongs to IT companies The scope of activities of such companies includes creating websites, writing accounting programs, developing computer games , antiviruses, etc. For IT companies in Russia there are a number of benefits for various types of taxes and contributions.
Separate benefit rates for IT have been Australia Phone Number Data adopted, in particular, for insurance premiums, VAT waiver and other items. Tax benefits for IT companies until In Russia, tax benefits for IT companies did not appear exactly in ; they were applied before: . on the salaries of employees of IT companies. In particular, in , rates were for compulsory health insurance, . for VNIM and . for compulsory medical insurance, and for IT companies it was , and percent, respectively.
These numbers dropped in (, ., .) and remain there today. . According to subparagraph of paragraph of Article of the Tax Code of the Russian Federation, software and database developers operating under the general regime were exempt from paying VAT when transferring exclusive rights. To do this, two conditions were required: the origin of the development is Russian; We are talking about the transfer of rights to programs and databases included in a special register, which was approved by Decree of the Government of the Russian Federation No.
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發表於 2024-3-2 18:19:37