Encyclopedia
Size of the tax rate
The tax rate is determined as the ratio of one fourth of the total amount of taxes and fees payable by agricultural producers to budgets at all levels in accordance with the general taxation regime for the previous calendar year, excluding taxes and fees for which the obligation to pay remains upon transition to paying the tax, to the comparable area of agricultural land in terms of cadastral value1.
Federal Law No. 187-FZ of December 29, 2001, "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Acts of the Legislation of the Russian Federation on Taxes and Fees" dated December 29, 2001, as amended on December 29, 2001, Article 1, paragraph 2#4 // Official Gazette of the Russian Federation. 2001. No. 53. Page 5023. ↩