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Coefficients multiplicateurs (diviseurs) de la rentabilité de base
Coefficients of increasing (decreasing) base profitability — coefficients of increasing (decreasing) 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 referred to as activity based on a certificate)1.
Federal Law No. 148-FZ of July 31, 1998, "On a Single Tax on Imputed Income for Certain Types of Activities" of July 31, 1998, as amended on July 31, 1998, Article 2 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3826. ↩