Who can not pay income tax?

The last barrier before the exemption of medical and educational organizations from income tax has been removed

Federal Law of the Russian Federation No. 132-FZ "On Amendments to Article 95 of Part One, Part Two of the Tax Code of the Russian Federation regarding the Formation of Favorable Tax Conditions for Innovation and Article 5 of the Federal Law "On Amendments to Part Two of the Tax Code of the Russian Federation" and Certain Legislative Acts of the Russian Federation" was adopted yet June 7, 2011 (the text of the law was published on the website of Rossiyskaya Gazeta).

An organization can submit the necessary documents by the end of 2011 and qualify for the benefit retroactively, from January 1, 2011, but without a list of types of tax-exempt activities, this rule could not be applied.

On November 10, 2011, the Government of the Russian Federation adopted Resolution No. 917 "On Approval of the List of Types of Educational and Medical Activities Carried Out by Organizations for the Application of the 0 percent corporate income tax rate."

To be exempt from taxes, an organization must comply with the conditions of Article 284.1 of the Tax Code of the Russian Federation:

• if the organization has a license (licenses) to carry out educational and (or) medical activities, issued (issued) in accordance with the legislation of the Russian Federation;
• if the income of the organization for the tax period from the implementation of educational and (or) medical activities, as well as from the performance of scientific research and (or) development, taken into account when determining the tax base in accordance with this chapter, is not less than 90 percent of its income taken into account when determining the tax base in accordance with this chapter, or if the organization for the tax period has no income taken into account when determining the tax base in accordance with this chapter;
• if in the staff of an organization engaged in medical activities, the number of medical personnel with a specialist certificate in the total number of employees continuously during the tax period is at least 50 percent;
• if there are at least 15 employees on the staff of the organization continuously during the tax period;
• if the organization does not perform transactions with promissory notes and financial instruments of urgent transactions in the tax period.
  
  The list includes the following types of educational activities:
  
• implementation of the basic educational program of preschool education;
• accredited basic educational program of primary general education;
• accredited basic educational program of basic general education;
• accredited basic educational program of secondary (full) general education;
• accredited basic educational programs of primary vocational education;
• accredited basic educational programs of secondary vocational education;
• accredited basic educational programs of higher professional education (bachelor's degree programs, specialist training programs, master's degree programs);
• the main educational programs of postgraduate professional education;
• additional educational programs;
• professional training programs carried out by educational institutions.
  
  Types of medical activity:
  
• abdominal surgery;
• obstetrics and gynecology;
• obstetrics;
• allergology and immunology;
• anesthesiology and intensive care;
• bacteriology;
• virology;
• military medical examination;
• restorative medicine;
• medical flight examination;
• gastroenterology;
• hematology;
• genetics;
• geriatrics;
• histology;
• dermatovenerology;
• pediatric cardiology;
• pediatric oncology;
• pediatric urology-andrology;
• pediatric surgery;
• pediatric endocrinology;
• diabetology;
• dietetics;
• collection, storage of donor sperm;
• collection, storage of human organs and tissues for transplantation;
• collection, procurement, storage of donated blood and its components;
• hematopoietic stem cell sampling;
• infectious diseases;
• cardiology;
• coloproctology;
• quality control of medical care;
• cosmetology (therapeutic);
• cosmetology (surgical);
• clinical laboratory diagnostics;
• clinical mycology;
• clinical pharmacology;
• laboratory business;
• laboratory diagnostics;
• laboratory mycology;
• laboratory genetics;
• physical therapy and sports medicine;
• medical business;
• manual therapy;
• medical biochemistry;
• medical genetics;
• medical massage;
• medical optics;
• medical examination (preliminary, periodic);
• medical examination (pre-trip, post-trip);
• medical examination (preflight, post-flight);
• medical statistics;
• medical (narcological) examination;
• neurology;
• neurosurgery;
• neonatology;
• nephrology;
• general medical practice (family medicine);
• general practice;
• public health and health organization;
• oncology;
• operational business;
• organization of nursing;
• orthodontics;
• otorhinolaryngology;
• ophthalmology;
• parasitology;
• pathological anatomy;
• pediatrics;
• application of cellular technologies;
• application of traditional medicine methods;
• occupational pathology;
• psychiatry;
• psychiatry-narcology;
• psychotherapy;
• pulmonology;
• radiology;
• rheumatology;
• radiology;
• reflexology;
• sexology;
• cardiovascular surgery;
• nursing;
• nursing in pediatrics;
• emergency medical care;
• dentistry;
• dentistry for children;
• preventive dentistry;
• orthopedic dentistry;
• therapeutic dentistry;
• dental surgery;
• forensic medical examination;
• forensic medical examination;
• forensic psychiatric examination;
• surdology-otorhinolaryngology;
• therapy;
• toxicology;
• thoracic surgery;
• traumatology and orthopedics;
• transportation of donated blood and its components;
• transportation of hematopoietic stem cells, human organs and tissues for transplantation;
• transfusiology;
• ultrasound diagnostics;
• nursing management;
• urology;
• physical therapy;
• phthisiology;
• functional diagnostics;
• surgery;
• storage of hematopoietic stem cells;
• maxillofacial surgery;
• examination of temporary disability;
• examination of the right to own weapons;
• narcological examination;
• professional aptitude examination;
• examination of the connection of diseases with the profession;
• endocrinology;
• endoscopy.

Portal "Eternal youth" http://vechnayamolodost.ru

17.11.2011