Encyclopedia
Upscaling (downscaling) coefficients of base profitability
Raising (lowering) coefficients of base profitability - raising (lowering) coefficients of base profitability - coefficients showing the degree of influence of a certain factor (place of activity, type of activity) on the result of entrepreneurial activity carried out on the basis of a certificate of payment of a single tax (hereinafter - activity based on a certificate)1.
Federal Law No. 148-FZ dated July 31, 1998, "On a Single Tax on Imputed Income for Certain Types of Activities" dated July 31, 1998, as amended on July 31, 1998, Article 2 // RSFSR. 1998. No. 31. Art. 3826. ↩