Автор: Селелезнева Н.Н. Майбуров И.А. Литвиненко А.Н. Титов В.А.
Теги: государственные доходы биологические науки в целом экономика экономические науки
ISBN: 978-5-238-01360-2
Год: 2012
Текст
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14
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15
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16
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17
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Ha;']orOJUIareJ1blllMKOM npenCTaBJL\lTb ero I1HTepeCbl B OTHOWeHI1S1X C
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opraHoB rOCYD,apCTfleHHblx flHeGIOIDKeTHbIx $OHllOB, opraHofl HaJlO-
ronok nOJ1MUI1I1, CYHbM. CneHOnBTeJ1M 11 npOKypopbl.
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CTBOM POCCI1HCKOH (1)e.1lepawu1.
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34
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pelleJleHl111 Ha!lOroB H3 nOXOllbl I1JI1"1eCKI.JX 11I.JU I.J H::J npl.J6bl11b op-
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n011YLJeHHbIM KaK OT I.JCTOLJHI.JKOB B PoccltitcKo Q)CllepaUItI.J, TaK I.J
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HI1KY) :noi1 OpraHI.JJ3Ultl1 B neHe>KHO 11111.J H3TYP!lJlbHOj:j 4JopMe, He
npeBblwalOUU1e B3Hoca llaHHoro aKUHOHepa (Y4aCTHI.JKa) B YCTaB-
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pella'Jl1 3KUl1ii 3TQi1 OpraHI.J3aUI111 B co6CTBeHHOCTb;
35
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Ha 6e3BOJMe3llHOii OCHOBe (n. I CT. 39 HK P$).
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36
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HIiKOB llorOBopa. 11n" pa:w:eJla TaKora I1MyweCTBa.
. nepeD,a'JiI .lKI1J1blX nOMeWeHI1i1 $1311'JeCKI1M J111U3M II nOMax
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37
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38
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39
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40
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41
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42
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TOBapOB 'lepe3 TaMO;KeHttylO rpaHl1uy POCCI1i1CKOi1 (J> .aepaul1l1, - 4Je-
nepaJIbHbli1 opraH HCnOJlHI1TeJlbHoi1 BJlaCTI1. ynoJlHoMOlJeHHblf) no
KOHTpOJIlO 11 HaJl]0py B 06naCTH TIlMO>KeHHOrO neJla, 11J111 ynoJlHo-
MO'leHHbIe HM TaMO>KeHHble opraHbl;
43
4) no rocy.aapcTDeHHOH nOWJ1IUJe - oprmibl (nOJ].lKHOCTHble .'mua).
ynoJiHoMO'leHHble ocyweCTlJJUlTb IOpl1JlIl'JeCKH 3Ha'iItMble neikTBMH.
J.a KOTopble nOllJ1e)l{ltT YIlJIaTe rocynapCTBeHHaH nOlllJlltHa;
5) no e.nHHOMY COUltaJIbHOMY Haflory - l):JenepaJIbHbli1 opraH
MCnOJlHlneJlbHoi1 MaCTIf. ynoJlHoMO'leHHbIH no KOHTpomo Ii Hall30py
B 06.11aCTI{ HaJIOroB It C60pOB. TaKlfe peWeI-U1H nplU1I1MaJOTC.II no
COfl1aCOBaHHIO C OpraHaMH C(X)'fI!eTCTBYIOUU\X rocYllapcTBeHHblx BHe-
GIOIDKeTHblxl}>oHllOB
ECJlIt 3aKOHOAaTenbCTHOM POCCJ.JHCKOi1 ll'Je.1lepaUI1I1 npe.o.yt:MOT-
peHO nepe'lItCJ1eHlle 4Jenepa.nbHOrO HMora I1Jm cGapa B GlOIDKeTbl
pa3Hblx ypOBHeii. TO CPOK ynnaTbl TaKoro HMom 111111 cGapa (3a I1C-
K.I1IO'ieHlteM rOCnOlllJU1Hbl) B 'UICUJ CYMM, nocT)lrIalOWI1X B l):Jene-
paJIbHblH 6101DKeT, H3MeHfleTCH Ha OCHOBaHIUI pcweHlul l):JenepaJlb-
HOro opraHa I1CnOJlHlITeJlbHOH BJ1aCTI1. ynoJiHoMo'leHHoro no KOH-
T'pomo 11 HaJl30py B OGJ13CTI1 Ha.rJorOB 11 CGOpOB, 3 B 'mcn:! CYMM,
nOCTyn3JOlllltX B GIOIDKeT cy6'beKTa (})e.aep3UI1I1 1111t B MeCTHblii
61O.n)KeT. - I-Ia OCHOBaHl111 peweHIUI COOTBeTCTBylOwero I]>I1H3HCO-
Boro opraH3.
ECJ111 J.aKOHOIlaTeJ1bCTBOM cv6be"-TOB (})e.aepamm npeIlycMoTpeHO
nepe'lJ.tCJ1eHl1e perl10HaJ1bHoro HaJ10ra B 610IDKeTbl pa3HblX YPOBHdt,
TO CpOK ynJ13Tbl TaKoro 1iaJ10m 113MeliHeTCH H3 OCHOBaHl111 peWelil1H
HaJ10rOOOro opraHa no MeCTY H3XOlKLlelil1H (>KI1TeJ1bCTBa) 3al1liTept-
COBaHHoro /1J.tU3 B 'J3CTI1 CYMM. nODJ1e>K3wI1X 3a'JI1CJieHI1IO:
. B filOll>KeT cy5'beKTa Poccl1i1:cKoii (})e.nepauJ.t1t - no COr/13COBa-
HJ.t1O C I]>I1H3HCOBb!M opraHOM :;IToro cyG'beKTa;
. B MeCTHblii 6lOIDKCT - no com3COBaHitlO C I]>I1H3HCOBblM op-
raHOM COOTBeTCTBYIOWItX MYHI1UltnaJ1bHbIX 06pa30B3Hltii.
OTcpO'IKa 11J11t paccpO'JKa no ynJ13Te H3J10r3 npeIlCT3BJ1HeT coGoi1
1{3MeHeHI1e CpOK3 ynmITbl HaJ10ra nplt HarlI1'J1t11 OCHOBaHI{i1 H3
CpOK. He npeBbIlll310111l1ii Olll1H ron, COOTBeTCTBeHHO C eIll1HOBpe-
MeHHOH 111111 n03TanHoi1 ynmnoi1 Ha.rJOron.JIaTeJlblliI{KOM CYMMbl 33-
nOJ1>KeHHOCTI{.
OTCpO"lKa 11J111 paccpO'JKa no ynJ13Te l]>ellepaJ1bHb!X HaJ10rOB B
'JacTIt. 3a'JI1CJ1HeMOii B l]>ellepaJ1bHblii 6IOIDKeT, H3 CpOK 6oJ1ee O.nHO-
ro rOll3, HO lie npetlb!W3IOlUJ.tii Tpl1 rO.Aa. MO)KeT 6blTb npeliOCTal:lJle-
H3 no peWeHl110 npaBI1TCJ1'bCTB3 Pet>.
OTCpO'lKa I1J1It p3CCpO'lK3 no ynJ13Te H3J10ra MO>KeT 6bITb npe-
nOCTaBJ1eH3 33ltHrepecoBaHHoMY /1I1UY nplt H3J111'J111t XOTH 6b! onHO-
ro 113 CJ1ellYK>IllJ.tX OCHOB3Hltii:
I) npWII1HeHJ.tH JTOMY J1J.tuy YlliepGa B peJYJ1bTaTe CTHXl1iiHoro
6enCTBltH, TeXHOJlOHl'leCKoii K3TacTpol]>'bl I1J1It ItHblX 06CfOJrreJl'bCTB
HenpeOnOJlI1MOii CI1J1b!;
44
PO:IA"" I. Cy"""OC1b "pM"UHn"<!>0PMHpoOOHH"HOnoroOHC60pO"
2) 3a1lep;t(K 3TOMY Jlltuy I]>ltH3HCltpOBaHIUI H3 61O..ILKeTII I1JIIt
OnJ1aTbL BblflOJlHeliliOro 3THM JU1L\OM rocy.napcTfleHHoro 3aKa3a;
3) yrp03b1 6aHKpOTcTBa milla B cJ1YlJae eJU1HOBpeMeHHotl: Bb1£lJIa-
TbI 11M HaJJora, ymcp)l()1eHl1H ap611Tpa)KHblM cynOM MltpOBOro co-
rnaweHlH1 ]1H60 rpal]>ltKa norarneHHSI 3a1l0J1)!(eHHOCTIt B XOIle npo-
uelIypbI I]>ItHaHCOBoro OJllOpOBJIeHl1J1;
4) eCJI" I1MyrnecTBeHHoe nOJlOJKeHl1e 1]>113H'ieCKOrO mma I1CK.I1to-
<meT B03MO>KHOCTb eJUIHOBpeMeHHoi1 ynJ1aTbI HaJJora;
5) eCJIH npOH3BOllCTBO 11 (mm) peaJlltJaW1H TOBapOB (pa6oT, yc-
Jlyr) JlI1L\OM HOCHT ce30HHbltI: xapaKTep;
6) npH HaJ1I1'lHH OCHoBamd:i WUI npenOCTaBJIeHItH OTCpO'IKH Wilt
pOCCpO'1KI1 no ynJlaTe HMOroB. nOlLfJe>K31UHX }'nJRne B CBII3H C ne-
peMeweHHeM TOBapOB 'Jepe3 TaMO)l(eHHYIO rpal-U1UY, YCTaHOBJIeHHblX
TaMO)KeHHbIM KOlleKCOM PeD.
3aKoli3MI1 cym.eKToII POCCI1 CKO 4Ie.aepaUI1H 11 HOpM3THIIHblMI1
npallOllblMI1 3KTaMI1 npenCTalll1TenbHblX opraHoII MYHI1UI1na.rJbHbIX
OCHOll8HI1M Moryr 6blTb YCT8HoBJIeHbi nOnOJlHI1TeJ1bHble OCHOllaHI1H
11 I1Hble YCJ10BI1H npenOCTaBJIeHI1H OTCpO'lKI1 11 paCcpOIJKI1 yrrJJaTbl
COOTlleTCTlleHHO perHOHarlbHblX 11 MeCTHblX H3J10rOB.
OrCpO'lKI1 I1JJI1 pacCpO'1KI1 no ynJlaTe HMora MOryr 6blTb npe-
nOCTaBJIeHb! no OllHOMY 11J111 HeCKOJlbKl1M HarlOraM. Ecnl1 OTCpO'IK3
11J111 paCCpO'lKa no ynJlaTe HMora npenoCT8BneHa no OCI10B81111!1M.
YKa3aHHblM II nYHKTax 3. 4 11 5. TO H3 CYMMY 3MOJI)I(eHHOCTI1 H3-
"Il1CJUUOTCH npoueHTbl I1CXOnH 113 CTaBKI1. paBHoM 1/2 CHIBKl1 pe4Jl1-
H3HcHpORaHI1S1 6aHKa POCCl1l1, nei1cTJlORaJlWeM 3a nepl10n OTCpo'lKH
HJlI1 pBCCpO<IKI1. ECJlI1 OTCpO'lKa l1JIH paccpo'lKB no }InnaTe HMoraB
npenOCTBllJleH3 no OCHOBBHHHM. YKBJBHHblM II nYHKTax I 11 2, TO HB
C}'MMy 3ailOll)l(eHHOCTI1 npoueHTbl He H31JI1CnHIOTCH.
3aHBJlCHI1e 0 npenOCTaBneHHH OTCpO"lKI1 I1J1H paCCpO'lKI1 no
ynnaTe HMora c yKa3aHHeM OCHOBaHHM no.aaeTCSI B coOTtleTCTBylO-
wl1i1 yrrollHoMOlJeHHbIM opraH. K 3aSlBJleHHIO npl1J13ralOTCSI nOKY-
MeHTbl, nOllTBep)KllaIOWl1e HMI1"1He OCHOBBHHM Konl1S1 3aSlBJleHHSI
H3npaBJIHeTCH 3aHHTepecOB3HHbiM 1I11UOM B nHTI1llHeIlHblj;! CpOK B
H3J10rOBbIM opraH no MeCTY ero Y'IeTa. no Tpe60B3HHIO ynonHoMO-
'leHHOrO opral1i1 3al1HTepeCOlJaHHblM 1II1UO"1 npenCT811J1!1IOTCSI ynoJl-
HOMOlJeHHOMY opraHY nOKYMeHTbI 06 I1MywecTBe. KOTopoe MO)KeT
6bITb npellMCToM 3anora, .lH60 nOPY'lI1TenbCTBo. PellJel1l1e 0 npe-
nOCTaBJIeHl111 OTCpOIJKI1 I1J1H paCCpO'lKI1 no yn1l3Te HMora I1J1H 06
OTKa3e II ee npenOCTaBJIeH1111 npHHI1M3eTCSI ynoJlHoMO'IeHHblM opra-
HOM II Te'leHl1e MeCHUB co .llHH nonY'ieHI1!1 3a}lBJIeHI1H 3BI1HTepeCo-
BaHHora 1I11UB.
45
no XOllZfa CTBY JaitHTepeCoB3HHOro JI",ua ynOJ1HOMo<leHHbri1
opraH flnpaHe npl1H!1Tb peWeH"e 0 ElpeMeHttOM (H8 nepl10.A pac-
CMOTpeHlU1 ]aHBJleHIUI 0 npenOCT8Bnemm OTCpO'lKI1 I{JU! paccpO'JKH)
npl10CTaHOBJIeHI111 ynJIaTbI CYIl1Mb! 3MOJI.:KeHHOCTI1 J8I1HTepeCOB8H-
HhlM mmOM. KomUi TaKaro perueHlU1 npeilCTaBJUleTCSI 38ltHTepeco-
B8HHblM JlItUOM B HaJlOrOBblH opraH no MeeT)' ero Y'lem B n.llTH
lIHeBHblti CpOK co IIHJI npl1HSlTlUI peWeHItH.
B pewemm 0 npellOCTaBJ1eHlUl OTCpO'lKI1 I1Jm paccpo"Il<lt no yn-
.nar!.' HMora nomKHbI 6b!Tb YKaJ8Hbl: CYMM8 JMOmKeHHOCTM. HaJJor.
no ynnaTe KOToporo npenOCT8BJJJleTCSl OTCpO'lKa HIIIt paCCpO'lKa;
CpOKIt 11 nopSlllOK ynJIaTbl cyMMbl 3aJlOmKeHHOCTI1 11 H8'1I1CJ1S1eMbIX
npoueHToB. a T8JOKe II cOOTBeTCTBylOlUHx cny"aSlx - lloKYMeHTbl 06
IiMyJJleC"fBe. KOTopae S!BJlSleTC.II npellMeToM 3anoTa, 111160 nopY'lI.J-
TenbCTBO. PeWeHl.Je BCl)'naeT B neifeml1e C YKaJaHHoti B HeM nUbl.
[lPI1 3TOM npWUn3fOl.I.1I1eC!1 nelil1 Ja Bce BpeM!1 co nliS!, yt.TaIiOB-
JleHHOrO WUI ynJIaTbl HaJlOra, no nHH BCl)'nneHl1H B cHny peweHHH
BK.llfO'nlfOTC B CYMMY 3WlomKCHHOCTH, eCJlH YKaJaHHblti CpOK ynn3-
TbI npellwecTByeT llHfO BCTynJleHHJI n3HHoro peweHIUI B CHJJy.
EcnH OTCpo"lK3 I.JnH pacCpo"lKa no ynnaTe HaJlOra 1lpeJl0C'T3BlIJleTCH
nOll J.aJ10r I1MyulfCTB3, ro peWeHl1e 0 ec npellOCTallJleHHI1 BCl)'naeT B
nei1cTBHe TOJlbKO nOCJIe J3K.llfO'leHHJI noroBopa 0 3aJ10re HMywecTB3.
PeweHHe 06 OTK3Je B npellOCTaBJIeHI1H orCpO"lKH HnH paCCpo'lKH no
yn11aTe HaJlora n011)1(HO 6bITb ),iOTI1BHpOBaHHbIM.
HH6ft:mUI(IKJIlHf>'U IlILIOlOIJNU I(peiJum npellCTaBJIHeT co6oi1: T3Koe
H3MeHeHlie cpoKa ynnaTbI HaJlora. Korna opraHH3auHIi npli HaJll1'1HI1
OCHOBaHHW npell0CTaBJIJleTCH BOJMO)l(HOCTb B Te'leHHe OnpelleJleH-
HOro cpOKa H B onpelleneHHblX npellCJIaX YMeHbillaTb CBOH nn3Te)l(H
no HaJlOl)' C nocnellYfOllidl: no:nanHot1 yn11aTot1 CyMMbI Kpe1lIiTa 11
H3'1HCJleHHblX npoueHTOB. I1HBecTI1UHoHHbli1 HaJlOroBbli1 Kpelll1T
MO)l(eT 6bITb npe.o:OCTaBneH no HanOl)' Ha npH6bl11b opraHH3aUliH, 3
T3K)I(e no perl10HaJlbHbiM H MeCTHblM HaJlOraM.
HHBeCTHIU10HHb!M HanOroBbli1 KpCllHT MO}l(eT 6blTb npell0cnm-
lIeH Ha CpOK OT r0113 no nHTI1 lIeT [lonY"lHBw3J1 ero opraHI133UHSI
BnpaBe YMeHbwaTb CBOH nnaTe)l(11 no COOUlt:fCl'BYJOUIeMY HanOl)' B
Te'leHHe CpOK3 nei1cTBHH lloroBopa 06 I1HBeCTI1l1.110HHOM HanoroBoM
KpellHTe. YMeHbIlleHHe npOH3B01U1TCSI no K3AUlOMY nJl3Te}l(Y COOT-
BeTCTByJOIUero H3JlOra, no KOTOPOMY npelloCTaBneH HHBeCH:l1U10H-
Hbli'I H3JlOroBbli! Kpe1lln, 33 Ka)l(1lbli! OT'leTHbli! nepHOll no Tex nop,
nOKa CYMM3, He ynJIa'leHH3H OpraHHJ3I1.Hei1 B peJYJlbT3Te Bcex T3KHX
YMeHbweHHM (HBKOnJleIiH3!1 CYM)'Ii[ Kpelll1T3), He CT3HeT pBBHOi1
cyMMe KpellHTa, npellYCMOTj)eHHoi1 COOTBeTCTBYlOlliHM noroBopOM.
46
PO:IA"" I. Cy"""OC1b "pM"UHn"<!>0PMHpoOOHH"HOnoroOHC60pO"
KOHKpeTHbl(1 nopHllOK YMeHbWeHIUI H;;IJlOrOBbIX mJau'>Kei1 Onpelle-
RHeTCI1 3aKJIlO4elilibiM llOrol;lOpOM 06 HliBeCTHUl10HHOM HMOroBOM
Kpe.!lIHe.
ECJlH opraHH3aUl1cfi 3aKJIIO'JeHO 60Jlee OllHOTO DoraBopa 06 I1H-
BeCTHUl10HHOM HMoroeOM Kpelll1Te, CpOl< J\dlcTBlHI KOTOpbIX He
"CTeK K MOMeHry O'JepellHoro []JIa no HaJlOf)'. TO HaKOnJleHlffiH
CYMMa Kpe1Uua OnpelleJ1J1eTCH OTIleJlbHO no Ka>KJ\OM)' nOfOlJOpy. npH
3TOM YBeJlI1l/eHl1e HaKOnJleHHoil cyMMbl Kpe.!lI1Ta npOlBB01UtTCH
BHa'Jane B OTHoweHlUJ nepeom no CPOKY JaKJIIO'IeHI1H noroBopa, a
npH HOCTlUKeHim 3TOtl HaKonJleHHotl: CyMMOtl KpellHTa pa3Mepa,
npenycMoT)JeHHoro noroBopoM. opraHl13aUHH MO>KeT ym.'Jll1llltBaTb
HilKO[]JleHHYIO CYMM)' KpellHTa no CJlellYfOWeMY nOfOlJOpy
B KaJK1l0M OTljeTHOM nepHone (He3aBHCI1MO OT 'mcn3 1l0ronopoB
06 ItHBeCH:llll10HHOM HalIOrOBOM KpCIU:lTe) CYMMbl. H3 KOTOpblC
¥MeHbW3K1TC;l nnaTC.lK11 no HalIOry, He MoryT npCBb!1lI3Tb 50% pa3-
MepOB coctrBeTCTBYKlllll1X nnaTe)l(ei1 no HalIOI)'. onpeneneHHbIX no
061lnJM npaBl1naM. 6cJ Y'1eTa HalIl1'lI1J1 1l0rOBopOB 06 I1HBeCTI1UItOH-
HOM HaJlOrOBOM Kpenl1Te. nplt 3TOM HaKOnneHH3.11 B Te'1eHl1e HaJlO-
roBorn nepl10JIa CYMMa Kpelll1T3 He MO.IKeT npeBblW3Tb 50% CYMMbl
HaJ10ra, nOJIne)!(awero ynnaTc OpraHl13aUl1et! 3a D.aHHbrtl HanornBbIi1
nepltOll. ECJlIt H3KonneHH3.11 CYMM3 KpenltT3 npeBb!WaeT npellenb-
Hble paJMepbl, H3 KOTopble nOnyCK3CTCJI YMcHbllleHl1c Hanora, yCTa-
HOBJIeHHble .'lJIJI TaKoro OT'1eTHoro nepitona, TO pa3HI1Ua Me>KllY
3TOtl 11 npenenbHO nonYCTI1Moi1 cyMM3MIt nepeHOCI1TC.II Ha CJlellYJO-
Illl1tr OT'1eTHbltr nepl10n
ECJlIt OpraHI1Jalll1H ItMena y6bITKI1 no peJynbTaTaM OTllenbHblX
OT'1CTHbIX nepl10110B B Tt'ieHl1e HaJlOrOBOro neplt01l3 JII160 )6bITKtI
no I1ToraM ncero HaJlorOBoro nepl10na, TO 113nl1ll1He H3KOnneHHaH
no I1TOr3M H3JlOrOBOro nCplt01l3 cyMMa KpeDJtTa nepCHOCI1TCH H3
CIIe.nYKlIllI1t! HaJlorOFlblt! nepl1011 It nplt3H3eTCH H3KonneHHot! CYMMOt!
KpenltTa B nepBOM OT<JeTHOM nepl1011e HOBoro HaJlOroBOro nepI1011a.
I1HDeCTI1lll10HHb!tr HaJlOroBblt! KpCllltT MO.IKCT 6blTb npcnocnm-
neH opraHlt3alll111 npl1 H3Jll1Iiltl1 XOTH 6bl onHore 113 cnenylOllIl1X OC-
HOB3HIti1:
I) npoBClleHlte OpraHItJalll1el1 H3Y<JHO-I1CCneaOBaTCJlbCKI1X Itnlt
onblTHO-KOHCTPYKTOPCKI1X pa60T nl160 TeXHI1'leCKoro nepeBOopy.IKe-
HI1J1 co6CTBeHHoro npOI1JBOllCTBa. B TOM 'lI1CJ1C HanpaBJIeHHOrO H3
C03113Hlte pa60'lItX MeCT WlH ItI-IBaJU1ll0B I1nlt 331luny OKpY)l(31OIlIei1
cpeabl OT JarpH3HeHitH npOMbrlllneHHblMIt OTX01l3MIt;
2) ocywecTBJleHl1e OpraHI1JaUltei1 BHClipCH'leCKotl 11J111 I1HHOea-
IlIt0HH0i1 lleHrenbHOCTI1, B TOM 'll1cne C0311aHlte HOBblX Itnlt COBep-
47
weHCTBOBamte npHMeHJleMblX TeXHOJlOnli1. C01JlaHHe HOBblX BI11l0B
Cblpb 111111 MaT pHaJlOB;
3) BbmOJ1HeHHe opraHloaUHefi oc060 BIDKHOro 3aKa3a no COm1aJlb-
HO-3KOHo"m'JeCKOMY pa3BI1TI11O pen-1OH3 Wilt npenonaBJ1em:le eto
oc060 Ba:>KHb!X ycnyr H3cenemllO
I1HBeCTltUl1oHHblH HaJlOroBblH KjJelllH npenocraBJUIeTCH no OCHO-
BaHHHM, YKaJ3HHbll\.!:
I) B nYHI<Te I - lia cyMMY Kpe1U1Ta. COCTaBJIHIOWYIO 3O"b CTOH-
MOCTH npHo6pueHHoro Jal1HTepecoB3HHoi1 opraHl03Ul1ei1 o6opyno-
BaI-U1S1, I1cn0J1b3yeMoro I1CKmO'lirreJ1bHO lUIJI nepel!l-tCJ1eHHblX l!eJ1ei1;
1) B nYHKTax 2 11 3 - lia CYMMbl Kpemna. onpeneJlHeMble no co-
rnaweHHfO "le)f(JlY ynoJiHoMo'leHHblM opnlHOM 11 J3I1HTepecoB3HHoi1
opraHI1JaUlldl
I1HDeCTI1lll1oHHbllt HaJlOroBb!lt KpellHT npenOnaBJUleTCfI lia oc-
HOBaHl111 JaJlllJleliHIJ opraHI1J8UHI1 11 O$opMJUleTCJlllorollOpoM yCTa-
HOB. eHl-JOW 1}>0pMb1 Me)l(JlY Hew It COOl1JeTCl1JYIOWItM yrrOJlHOMO'1eH-
HblM opraHOM. 4'I0PM3 IIorOBopa OrrpelleJlHCTCH yrrOl1HOMO'JeHHbIM
opraHOM. npHHItMaIOWHM peweHHe 0 npenOCTaBJIeHHIt HHBeCTI1UH-
OHHoro Ha. OroBOro KpellHTa.
PeweHHe 0 rrpellOCr3Bl1eHHH OpraHi133UHH HHfleCTHUHOHHoro
H3J10roBoro Kpenl1Ta rrpHHItMaeTCH yrroJlHOMO'!eHHbIM opr3HOM B
Te'JeHHe MeCJlU3 co IIHH nOJlY'1eHHH 3a>llV1eHH!1. HaJ1H'JHe Y opraHH-
3aUItH OD.Horo HJ1H HeCKOJ1bKItX LlorOBopOB 06 HHBeCTHuItOHHO),j Ha-
J10roBOM KpellHTe He MO.:KeT CJlY.:KItTb npemlTCTBl1eM WUI 33KJ1JO"Ie-
HHH C Hei1 llpyroro lloroaopa 06 HHHeCTHUHOHHOM HMorOHOM Kpt-
IIHTe no ItHb!M OCHOBaHItHM.
,lJ,OroBOp 06 HHBeCTI1UHOHHOM HMorOBOM Kpelll1Te 1l0Jl)l(eH npe-
llYCM3TpJ.1BaTb: rropHllOK YMeHbWeHJ.1H HaJIorOBblX nmue)l(ei1, cyMMY
KpellHT3 (c YKa33HJ.1eM HaJIOr3. no KOTOPOMY OpraHItJ3W1H npelIoc-
TaBl1eH J.1HBeCTJ.1UHOHHb!i1 HaJ10rOBbli1 KpellHT); cpOK Llei1cTBHH Lloro-
Bopa; Ha'JHCJlHeMble Ha CYMMy KpenJ.1Ta rrpoueHThl; nopHlloK nora-
WeHJ.1H cyMMbl KpellHTa J.1 H3'JJ.1CJleHHbIX rrpOUCHTOB; 1l0KYMeHTb! 06
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56
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59
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onpelleJIeHHb!M ItMyurecTBoM 11J111 C onepaUI1H no ero npOD.a.:+::e (no-
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CKOJlbKI1MIt xapaKTepl1CWIKal>lIt. HanpltMep HaJHa'leHlteM JeMeJlb.
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.pI1JH'IeCKI1X 1I11U nplt nonY'leHItI1 I1MI1 .DOXOJla It B nonHOM Mepe
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KOTOpbl YCTBHBBJlI1BBeTCfI 3BpBHee rocynBpcTBOM ItCXOllH 113 Toro.
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60
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61
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62
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nparoueHHblMI1 K3MHJlMI1 B COOTBeTCTBMM C 3aKOHOD,aTenbCTBO"j P$:
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. OK333HMe ycnyr, CBsnaHHblX C yCTaHoBKoti Ii 3KcnnyaT3lU1eti
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76
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77
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IlpHflOMeLijeHHIolTOBapoe
flOA iipe>t<H'"
nepepa60mt liB TaMo_HHoA
nppMTop"H
rJpH nOMelJjeHHH Toeapoe
nOA iipe"'HM
opeMeHHoroeoo3a
npHBBosenpOAYKTOBnepepaI)om1
TOoapoe.nOMeUleHHblXflOJI
TBM01KeHHb'Ape>I(HMnepepa6cnq1
IIHeTaMO)f(eHHOHTeppHTopH"
rlpHnOMeLijeHHHTOeapoe
(lOA"""""""';;P""'''''
nepepa6om.IAn eHYTJ)EHlef"O
flOTpe6neH""
Hanorynna"'HeaeTC
enonHOM015'beMe
Ynna HBaIOTCHCYMMbIHanora.
OTynnaTb'HOTOpbIICHanoro-
nnaTenbL!j...6..'floceo50>t<;lleH
"anor"evnna HeaKITCR
HenO'Heynna'lMBBOOTCAnp"
ycnoe....ebleo3anpop,yKToe
nepepa6cm<M3T..ICToeapoe
CTaMO:.<EIHHOMyeppIolTOp.."
e M<:pOX
np"MeH eTC nonHoe
W1....acrn Hoeoceo6oJIIIII!H..e
OTynnaTblHanoraenOpflAKe.
n HoMTaMo""'HHbIM
3aI<OHOJ:wTe P<l>
np..M....HeTCHnonHoe
..n....acT\'l Hoeoceo60>11.11eH..e
oTynnaTbIHanora"nop.....Ke
n oMTaMO""'HHbIM
3aI<OH P<l>
H: o;n :a ::'::;H
PIolC 52. Ha;r0r006lJM\ftDfenpHBB03eTOBapoenaTIlMl»llftlH)1O
TeppHTOpUIO PoccHiicKoiiclle.nepalluHB:J.aBIICIIM(ICTII
OTH36p.1nHoroTalllO)KeHHOTOpeJKJIllla
f"OM _a>a.neponbH..etfOno,""c6op..
81
rlplt 6b1603e TOBapOB C TaMO.:KeHHoi1 TeppltTOplt1t POCCItWCKOW
4IeLlepaultlt HaJloroo6.r!O.:KeHl1e IIpOBOLlItTC$l EI nOpa!lKe, npeACTaa-
JleHHOM Ha pltc. 5.3.
flp BbIB03eTOBapoB3anp",I\Bnbl
TaMmKeHHoiiTepp TOp II P<I:>
BTaMO)!(eHHo"'pe)/( Me aKcnopTa
flpM "blB03eTOeapOe CTeppMTopMII
PO<;CM c.oiiQleJ1epaIjMMBTaMOJI<eHHOM
p",.MMea.CIlopTallnllpe,..,,,,,,
nepeMeLljeHM"npMnaCOB.a TafOl(enpM
nOMeLljBHMMTOBapOBnQJ1Ta",o>t<e,,".JB
P"""'MbITaMO)/(e""oroC><I1'1oQallnll
ceo150J1HO TaMo)!(eHHoii:SOH'" Bljen X
nDCIle,lIyIOUIIoeblBo'aaTMKTOBapOB
BCOOT1!eTCTBM"CTaMO)/(eHHblM pe)/( MOM
aKcnopTa
np""bIBo,eTOBapOBCTaMO)/(eHHOM
TePPMTOp ,, iiQl8Aepa"M
B"HbIKcny aRx rope"'M"'a
np"nepet.IBUIBI<"" "3" eCl<"""
11",.aMIITOBapOB. Henp"J1"a'Ha eH""X
l1JI Rn pClll3llOl1CTllHOiiM""MHOM
MaTenbCl<Oii,l\B Ten."OCTM
PI'lC. S.3. HaJIOI'OolhoJKeHlle IIJIII BbIB03eTOBapoB
CTaIllOItleHIIOiinppHTopllHPOCCHHCKoiicIJfflepall,lIH
B IWOCTIIOTI'I]6paIiHoroTIlMm!;ftlHlIIOpelKllllla
ECJ11t B COameTCTBlt1t C Me)l(J1)'HapOllHblM norOBopOM POCCItW-
CKOf1 4Ie.llepaUHJ.:I O1MeHeHbl TaMOJKeHHblf1 KOHTpOJ1b It TaMOJKeHHOe
o4JopMJleHlte TOBapOB, nepeMeillaeMblX 'lepeJ TaMOJKeHHYIO rpaHItUY,
TO BJI1MaHlte HaJlOrn C TOBapOB, npOI1CXOlUlIllI1X ItJ TaKoro rocy.uap-
cna 11 BB03J.tMbIX Ha Teppl1TOpl11O POCCI1I1, ocyweCTBJU11OT HaJloro-
Bble OpraHbl POCCItWCKOi1 tDeJIepaultlt. 06'beKTOM HaJloroo6JJOJKeHltJl
B TaKHX cJlY'1aJlX npl13HaeTCH CTOItMOCTb npl106peTeI-JI-JblX TOElapOB,
BB03ltMbiX Ha Teppl-ITopltlO POCCItj;!CKOj;! tDellepaUItIt, BKJlIO'1a.ll 3a-
82
Po:tO,enllXaponepHCTH"aOCHOBHblXHMoroBHd'l0poB
"l'paTbI Ha MX nOCTaBKY no rpammb! POCClttiCKO <De.nepaUlU:l. HaJJor
YTTna'lI1BaeTCJI O.QHOBpCMeHHO C onnaTOM CTOItMOCTI1 TOBapos, HO He
n031lHee 15 KaneHllapHblx DHei'l nocJle nplHHITlUI Ha Y'ICT TOBapOB,
BSCJeHHblX Ha TaMO)KCHHYJO Tcpp11TOp(01l0 Pocc dicKOW <Dc.ncpamm.
HMoroaaiA 6a3a no H)J.c. OHa. onpcnenSleTC$[ HaJloron.'IaTeJ1bWIt-
KOM caMOCTmITCJlbHO. CDOpMl1pOBaHItC HaJlOroBOii 6a3hl nplt pealUI-
JaUl1lt TOBapOB (paGoT. YCJlyr) 3aBItCI1T OT oco6eHHocTeM pea.rJItJa-
UM(1 npm:l3BCnCHHblX HaJlOrOrmaTeJlbllU1KOM 11J111 npMo6pcWHHbiX
11M Ha CTOpOHC TOBapDS (paGoT, YCJlyr). 06waSl cxeMa. onpeLlenCH(1}[
HaJ10rOBoti 6a3bl npCllCTaBJ1eHa Ha. pltc. 5.4.
rlplt OnpelleJiCHlU1 HaJlOroBOW 6a3b1 BblpY'IKa OT peaJU13aUl1lt TO-
Bapoa (paGoT. ycnyr) onpelH.'JLlleTCSI I1CXODJI 113 Bcex llOXOllOB HaJlO-
ronnaTtnbWI.JKa, CBHJ.aHHbIX C paC'lCTaMI1 no ormare YKa3aHHblX TO-
BapOB (paGoT, ycnyr), nonY4eHHbiX 11M B lleHe>KHof1 It (MIt) HaTY-
paJIbHOf1 l]JopMax, BKJlIO'lli}l onmITY ueHHblMI1 GY"iaraMI1.
06n3raeMbli1 H[lC oGopOT MO;+;HO ycnoBHo pa3lIenl1Tb Ha He-
CKonbKO OCHOBHblX 6nOKOB, I1J KOTopblX 'IeTblpe SlBnSlJOTCSI OCHOB-
Hbl"iIt
I. 060pOTbi no peaJUI3aUl111 TOBapOB (pa60T, ycnyr) Ha Teppl1TO-
pltl1 POCCIti1CKOW tDellepaUl1lt, BKJlJO<J3.11 CTOItMOCTb 6e3B03Me311HO
nepellaHHblX TOBapOB (pa60T, ycnyr).
1. CTOItMOCTb nepellaHHb!X TOBapoB (BblnonHeHHblx pa6oT, OKa-
J.aHHbIX ycnyr) llJI.II co6cTBeHHbix HY>KJ1, pacXollbl Ha KOTopble He
npl1HItMaJOTcSl K Bbl'lery npl1 I.JC'IItCJleHItIt HaJlOra Ha npl10blnb op-
raHltJaul.J , B TOM 'lItCJIe 'lepeJ 3MOpn:l3aUltOHHble OT'lItCJIeHI1.11.
3. CTOI.JMOCTb CTpoI.JTeJlbHO-MOHTIDKHbIX pa6oT, Bb][]OJIHeHHblX
DJlSI co6c-meHHoro nOTpe6neHI.JSI.
4. CYMMbl, CBSl3aHHble C pac'leTaMIt no OnJIaTe TOBapOB (paGOT,
YCJIyr).
HanoroBa.ll 6a3a npu pI!lJAU3lll{fIU m06ap06 (pa6om. pc Jyi') pacc'[It-
TblBaCTCH I1CXOll.ll 113 ItX CTOItMOCn:l, I.JC'IItCJlSle!\.IOM II COOTBCTCTBI1I.J C
UeHaMH, OnpeLleJISleMblMH B CT. 40 HK PtD, C Y'leToM aKUIt]OB (1lJ1S1
nOllaKUItJHblX TOBapOB) 11 6e] Y<Jem Hlle.
CJ1ellOBaTeJlbHO, DJI}I UMeR HaJlOroo6.r!o;+;eHIt.llllon;+;Ha npltHItMaTb-
C.II pblHO'lHa.ll ueHa ClleJlKl1, KOTOpa.ll comaCHO nYHKl)' I CT. 40 HK P({>
OnpeLleJIJleTCSI I1CXOllJl H] UeHb! TOBapOB (pOO0T, ycnyr), YKaJaHHoi1
cTopOHaMI1 C1lenKI.J. nplt 3TOM KOHTponb HaJlorOBb!X opraHOB Ja co-
OTBeTCTI!IIeM ueHbl, YKa3aHHof1 cTOpOHaMI.J C1lenKI.J, ypOBHIO pbIHO'J-
HblX ueH BOJMo;+;eH J]I1Wb II cnY'IIDIX, npenYCMOTPeHHblX 310W >Ke
CTaTbei1 KOllcKca
fnOM _a>a.nBponbH"BtfOno,""c6op..
83
4IopMl1pOBaHl1e HaJ10rOBOM 6a3bl no HJ;tC
"'"
(6ap-repHbJx)cnepaLlM"X
npMpeanMUW'M
re _
3a"YM"HHoA <I'M'M "c."xnM4
( KC.H):IC)
npMpeanH3aLjMM .
Y"..-rynOCTCMMCCTM
C 4"TOMYMa4eHHoroHanora
npnpean M 3<I""MToeapoe
(pa6oT. ,,"yr)nocp""HbIMG<\M""M
npMycTyn.,,-.pe6oea"M"
.........alOU!&ro..3/J,Oroeopa
pean"M4MMToeapoe(pa6oT. ,,"yr)
-.ooe..e WI" ""ble nnaTe",".
nonY""HHbI"eC'l"T
nOCTaeO'TOBapOe
nnaTe"'M.
3a pean"30Ba"""BToeap.. (pal'5oT"
""yr"J""'III"4>M,,aHcoeoAno"oLlj"
nnare",".nony.<"HH.."ee'lll"
npoLleHTa(.lJ,lla«:JHJa)nOB8l<CenRM
npOIl&H T anOToeap"o"YI!P8A"'1'
nonY"BHH..eCTpaxoe..eeblnnaTb<
M/J,Oro80paMCTpaxoeaHH"pHClCa
He"cnonHe"M"
-,.
npMpean"aa""MToeapos
(pal'5oT.yenyr)"HOCTPaHH..xnMLI
Ha P""C""ClCO"
4>e,l\epaLlMM
r1pM<:,jiS .lIapeHI'IY
I'<q' M" lljeCTBa
PHC 54 4IopMHpoBaIiHeIUIJIOTOBOIi6a3bl
84
Po:tO,enllXaponepHCTH"aOCHOBHblXHMoroBHd'l0poB
B o6weM CJlY'lae npM peaJunawU:l npOllYKU1U1. B TOM 'IItCJIe TO-
Bapoo (pa60T, yCJIyr) no TOBapoo6MeHHb!M (6ajITepHbIM) O[]epaUH M.
np(1 peaJllnaUI1!{ TOBapOB (pa6OT. yCJ1yr) Ha 6e3B03Me31lHoJ;J DCHone,
nepClla'le npaBa C06CTBCHHOCTI1 H3 npclIMcT JaJlora 3MOrOllCpJKaTe-
JHO np(1 HeWcnOJlHemUl 06ecnellel-JHoro 3aJ10roM o(j$[JaTeJIbCTBa. ne-
pe.uaqe TOBapoB npl1 onJUHe Tpyna B HaTYPaJlbHOM l]JopMe HaJlOrOB<UI:
GaJa o[]pelIel1 eTCH K<lK CTOItMOCTb YKaJaHHblX TOBapoB (paGoT, yc-
1Iyr), I1ClIItCJJeHH:3..II I1CXOlIH III ueH, onpelleJlHeMblX B COOTBeTCTBlU1
co CT. 40 HK PW. c Y'JeTOM aKUI1JOB (WUI nOD,aKUItJHbIX TOBapoB) 11
fie3 BKJ1lOlIeHIUI B HItX HLlC.
rlplt 3TOM HMoroBa.!! 6a:m onpeneJUleTC.II KaK CTOItMOCTb YKa-
J<lHHbIX TOBapOB (paGOT. YCJJyr). ItC'II1CJ1eHHaSl I1CX01Ul 113 pbIHO'lHbIX
ueH H3 ruIeHH1'lHble. 3 npl1 I1X 0TCyTCTB1111 - H3 01lHopOLlHble TOB3-
Pb!. D3T3 pea.rU133UI1I1 T3KI1X TOBapOB o.npClleJl eTCH no. Mo.MeHTY
o.Trpy3KI1.
Upu peaJIU3a14UU m06ap06 (pa6om. ycAYi') C _VW!lfI()M cJ'6eelll uu
(cy6cuduU). npenOCT3wmeMblX 6KJllIKCT3MI1 p33JII1'iHb!X ypOllHd1 II
CBH311 C npl1MeHeHl1eM H3Jlo.ronJl3TeJlbillI1KOM rocynapCTBeHHblX pel}'-
J1l1pyeMblx ueH. I1JU1 C Y'leTOM J1broT, npe1l0CT3WIReMblX Ol1leJlbHblM
norpe6HTe.nJlM. H8J10rOfl31J 6333 onpelleJl eTCIJ K3K CTOHMOCTb pe3.1111-
30BaHHblX TOBapOB (pa6oT. YCJIyr), I1C'II1CJ1eHH3H I1CXOilll 113 l]JaKTI1'!e-
CKI1X lieH I1X peanl133UI1I1. CYMMbl T3KI1X cy6lJeHUI1 (Cy6CruIl1 ) 11J111
JlbrOT npl1 onpelle.neHI1I1 HanorOBoi1 633bl He Y'iumh/6a10mCJ/
Upu peQAU3a14UU uMYUiecm6U, nOrMe.»cUl/{ei'O Y'iemy no cmouvocmu
c y<lenlOW yn.oJa'leHHOi?O HD.C, H8J10rOIl3S1 6a:J3 onpelleJlSleTCSI K3K pa3-
HI1U3 MeJKD.Y ueHoi1 pe3JI113yeMo.ro I1MyJllecTBa. C Y'leTOM no.Jlo.lKe-
Hl1it CT. 40 HK Pt:I> 11 C Y'JeTOM HllC. 3KUl130B (nn no.llaKUI13HblX
TOBapOB) 11 CTOI1Mo.CTbKJ peanl13yeMo.ro 11}.lyruecTBa (o.CTaTo'JHoi1
CTOI1Mo.CTblO C Y'JeTOM nepeoueHoK).
npu peUIIWJU14UU ce,1bCKOXOYlUCm8eHHou npodytcl4Uu U npoiJyl..m06
ee tli!pepo6omKU. 3UKyn JeHHOii y rjJu3U'ieCKUX >7U14 (He R8,lRIOUiUXCJl
fwume..lbUiUKOMU HJ1C). no. nepe'lHIO. yrBCp)l(1l3eMOMY rlpaBI1TCJlbCT-
BOM Pt:I> (KpOMe nonaKUI13HbiX TOBapOB), H3JIorOBaH 533a onpelleJl -
eTCH KaK pa3HI1ua MeJKD.Y ueHo.i1 np01l31K11 C Y'leTOM HllC 11 ueHo.i1
npl1o.5peTeHI1 YK333HHO npOllYKUI1I1.
Upu petJ1U3014UU J't:Jyi' no npou38oJcm8y moeupoe U3 iJo80Ilb'ieCKOi'0
Cbtpbfl (.lIamepualO6) HMo.rOBaH 6a:J3 o.npCllejj eTC K3K CTOI1Mo.CTb
I1X o.5pa50TKI1, nepepa601K11 11J111 I1HOti TpaHcI]JopM3UI1I1 C yqeTOM
3KUI130B (nnH no.1l3KUI13HblX TOBapoB) 11 6e3 BKJ1IO'IeHI1 HllC.
npu pea,lU3a14UU maeapo8 (pa60m. JC 1.1>i") no CpO'lHbIM ciJeJlKWlI Ha-
J1oroBaH 6333 onpelleJl eTCH K3K CTOI1MOCTb 311IX TOBapoB (pa60T,
fnOM _a>a.neponbH..etfOno,""c6op..
85
ycnyr). YKa3aHHaJl HenOCpenCTBeHHO B noroBope (KOHTpaKTe). HO He
HIt>Ke ItX CTOI1MOCTIt, ItC'IItCJleHHoti ItCWLU1 1t3 ueH, onpClIeJUlCMblX B
C()()TEJe'JCllJ111t CO CT. 40 HK PeD. neticTB}'IOWI1X Ha naT)' peaJ1I13aUI1I1.
C Y'leTOM aKUI1JOB 11 GCJ Y'ICTa HLtC.
nOJI CPOIIHb/./IfU CiJeJlKllJIfU nOHItMalOTCJI CllCJlKI1. npellnOJlaralO-
wlte nOCTaBKY TOBapOB (BbIlJOJlHeHI1C paGoT, OKaJaHlte YCJlyr) no
ItCre'lCH(1(1 YCTaHOBJ1CHHOfO nOfOBopoM (KOI1TpaKTOM) cpOKa no UC-
He. YKa3aHHoti HCnOCpClICTBCHI-JO B 3TOM noroBOpe ItJlIt KOHTpaKTe.
npll peG/lll3QljUU m06ap06 6 HOU mape. ItMCJOWCti Ja-
J10rOBbIC LleHbl. 3T11 ueHbl HC BKlIIO'UlIOTCJI B Ha.noroBYIO Ga3y. CCJlI1
YKa3aHHaJl Tapa nOJIJIC>KItT B03Bpal}'.
npll }'CmynKe deHe;}ICHOcO mJX6oeaHUJ/. 6blmeKGIOI/{ecO U3 doi>otiopa
peafl1l3QljUU m06ap06 (pt16om. .W'IY"'), oncpaLIl1lt no pCaJ1ItJaUI1I1 KO-
TOphlX nOJIJIC>KaT HaJlOrooGnO>KCHItIO, I-UIIt npu nepexode YKa3QHHOCO
mpe606aHUlI I( ilpy.?O.IIY .lUlj}' Ha OCHOflaHl11t JaKOHa Ha.norOfla>l GaJa
onpCLlCJlJleTCJI I1CXOnH 113 CTOItMOCTIt 3TltX TOBapOB (paGoT, ycnyr).
Y 110BOro KPcm-rropa. nOJlY'lI1BWCro nCHe>KHOC Tpc6oBaHItC. Ha-
JloroBaH 6a3a OnpCllCJUleTCJI KaK CYMMa npCBbiWeHI1J1 CYMM noxOLla.
nOJl)"leHHoro HOBhlM KpClll1TOpOM nplt nocJleJIYlOwek YCTynKc TpC-
GoaaHItJl (1J1(1 npeKpaWCHI1(1 COOTBeTI."TB}'lOwcro 06S13aTeJlbCTBa, Hall
cyMMOti paCXOllOB Ha nplto6peTCHlte YKaJaHHoro Tpe60BaHI1J1.
npl1 ocywecTBJlCH(111 npClInpl1HItMaTeJlbCKOM nCJlTenbHOCTH B
ItHTepCcax npyroro J1ltua Ha OCHOBe norOBopOB nopy'leH(1J1, JlorOBO-
pOB KOMItCC(111 J1I160 areHTCKItX 1l0rOBopOB nOCpellHItK(1 onpelleJlJlIOT
Ha.norOBylO 6a3Y KaK CYMMY DOXOJla, nOJly'leHHYIO ItMIt B BI1.J].C BOJ-
Harpa)l()1eH(1ti (J1106bIX ItHhlX nOXOllOB) np(1 ItCnOJlHeHIt(1 J11060ro It3
YKa3aHHblX norOBopOB.
nplt 3TOM Heo6xOLlitMO y'lItTblBaTb. '1TO Cy iMbl. nOJlY'leHHble
KOMItCCItOHepa:>iIt (nOBepeHHhIMIt. areHTap,iIt) OT KOM(1TCHTOB (llOBe-
pI1TCJlefl, np(1HUI1na.nOB) .QJIJI ItcnOJlHeH(1J1 CJleJiKIt, TaK >Ke KaK 11
CYMMhl, nOJlY'lCHHble KOMI1CCItOHepaMIt (nOBepeHHhIMIt, areHTaMI1)
OT nOKynareJlcti TOBapOB (pa60T. YCJIyr). Ja ItCKJlJO'ICH(1CM CYMM.
npWI(1TaJOWItXCJI ItM B Bl111e B03Harpa)l()1eHItf1 ItJlIt J1106b1X ItHblX no-
XOllOB. B Ha.noroll)'lO 6aJY He BKlIIO'IaIOTCH.
Upu 0f.yfI((!CIn6U!lUUl nepe603fJIC (Ja ItCKJlIO'iCHItCM npltrOpOllHhlX)
naCCa>KltpOB. 6ara>Ka, rpY30B, rpY306ara>Ka I1JIIt nOtlTbI >KeJlC3HO.n0-
pO.:KHhIM, aBToM0611J1hHbIM. BOJllYWHbIM. MOpCKI1M 11J111 pe'lHblM
TpaHcnopTOM Ha.noroBaJi 6aJa onpe.aeJlJlCTCH KaK CTO(1MOCTb nepe-
B03Kl1 (6e3 BKlIIO'IeHItJl B Hee H[lC). npl1 B0311YWHhIX nepeB03KaX
npClIeJ1b! TCppl-ITOplt11 POCClttiCKOti eDCJ\epaLIl1lt OnpelleJlHIOTCH no
Ha'la.nhHOMY It KOHe'lHOMY nyHKTaM aBJ.lapckca.
86
Po:tO,enllXaponepHCTH"aOCHOBHblXHMoroBHd'l0poB
npl1 pea.run8UI1I1 npOe311HblX nOKYMeHTOB no 11bfOTHbIM Tapl1-
4JaM Ha.rlOrOBa 6333 I1C'H1ClISleTCH I1CXO$HJ 3TI1X Tapl1I]:JOfl
PaccMOTpeHHhle npaBlUl3 He pacnpOCTpaHHIOTcsr H3 nepeB03KI1,
npenYCMOTpeHHbJe MC)I(JlYHapOilHblMI1 norOBOpaMI1 (COf113WCHI1S1MI1).
flpu pea.o/UJuquu } ry<' Me C81lJU He Y411TbIB31OTCSl
npH onpelleJlem:l11 H3J10roBoi1 6mb! cyMMbl. nOJlY'IeHHbIe OpraHI1J3-
UI1J1MI1 CBH311 OT pea.ru133wu1 YKa33HHblx yCJiyr I1HOCTpaHHblM nOKY-
naTeJ1S1M.
Ilpu pea.,waqlm npet}npwlmwl 6 qeAOM IeUf( HO O I(OM-
FU0o.-CU HaJlOroB3.11 6roa onpe)leJlJleTCH OTlleJ1bHO no Ka)I()](JMY BHlry
3KTI1BOB npe,rmpIUITlUI. ECnl1 ueHa, no KOTOpoii npe,rmplUlTHe npo-
lliIHO H3 aYKUl1oHe. CJ10)K11113Cb HI1>Kt 6aJ1aHCOBOM CTOI1MOCTI1 pea-
1U130BaHHOro I1MyureCTBa, TO wur ueJ1eft HaJloroo5J10>KeHlUI npl1Me-
HJleTCH nOnpaBo.'IHblM Ko.34!4!I1Ul1eHT. paCC'iI1TaHHbIM KaK OTHowe-
Hl1e aYKW10HHOM ueHbl npe.nnpHIJTHJ! K 6aJ1aHCo.tlo.M CTo.MMOCTH
YKa3aHHOro. I1MywecTBa. ECJII1 ueHa. no. Ko.To.Po.ii npeLlJTpl1S1Tl1e npo.-
naHo. Hil aYKUI10He. cno.>Kl1naCb Bblwe 6aJ13HCo.Bo.M CTo.l1Mo.CTI1 pea-
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TO YKa33HHble onepamm nOlLlle)!(aT HaJloroo6no)KeHIUO no CTaBKaM
10 J.tJU1 18%, B 3aRI1Cl1MOCTI1 OT Toro, KaKaR CTaBKa npl1MeHHeTC$l
npM peWU13aU11l1 KOIiKpeTHblX TOBapOB (pa60T, YCJ1yr) 1i8 TCppI1TO-
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WI1K npencTaBlH B HaJloroBble opraHbl nOKYMeHTbl. 060CHOBbIB8JO-
WHe npl1MeHeHl1e CTaBK" 0%, TO ynJ18lJeHHble CYMMbl HaJ10ra nOll-
Jle>KaT B03Bp,ny HaJ10rOrlJ1 lTeJlbwI.JKY.
llpuMf!lH!lllle cm06KU HiLlOlO 10%.
TaKaH CTaBKa npl.JMeHSleTcSI npl.J peaJ11.J3aUHI.J CJlellYIOWHx TOBa-
pOB (n. 2 CT. 164 HK P$).
I. npoiJoeolbcn/6eHHble m06apbi.:
. CKOT H nTHua B >KHBOM Beee;
. MSICO I.J MSlconpOlIYKTbl (3a I1CKJlI01.JeHl.JeM neJlI.JJGUeCHbIX: Bbl-
pe3KI.J. TenJlTI.JHbI. Jl3bIKOR. KOJl6aCHbix 11311e, I.Jt1 - CblpOKonlJeHblX
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MJlCa nTI1Ubl - 6Mb1Ka. K8p60Haaa. WetiKI.J, OKopOKa. naC1]>oMb!.
I}JI.JJleJl; CBJ.lHI.JHbI I.J roBHllI.JHbl 3ane<leHHblX; KOHcepBOB BeTlJl.JHbl,
6eK0H3. K8p6oHaLla I.J H3bIKa 3aJJI.JBHoro);
. MOJlOKO 11 MOJlOKonponyJ."ThI (BKJUOlJaSl MopmKelioe. npOl.J3Be-
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. MacJlOCeMeHa I.J npOllYKTbI ItX nepepa6OTKI.J (wpOTOB. >KMbIXOB).
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. pbl6a >KI.JBaJl, 3a I1CKJI)(IlJeHl.JeM ueHHblX nopOA: 6eJiOpbl611Uhl,
JlOCOCR 6anTI1iicKoro I.J llaJIbHeBOCTO'lHOro, OCCTpOBblX (6eJ1yrl.J. 6ec-
fnOM _a>a.neponbH..etfOno,""c6op..
97
Tepa, ocelpa. CeBpfOn:l. CrepJUI!lI1). CeMn:l. 4>opc:JIl1 (3a I1CKJ1fO'-1CHI1CM
MOpCKOtl). HeJlbMbl. KeTbl. lJaI\bI'U:I. KI1>K}''-1a, MYKC)'Ha, OM)'l1.11. Cl1ra
CI1611pCKOro 11 aM)'pCKoro. IJl1pa;
. Mope- 11 pbl6onpoaYKTbl. B TOM IJl1cnc pbl6a OXnil>K1lCHHa.ll.
MOpO.:KeHIDI 11 npyrl1x BI1ll0B oGpa6OTKI1. Cenb!lb, KOHCepBb! 11 npecep-
BbI (Ja I1CKJ1lOlJeHI1CM ncnl1KareCHblX: I1Kpbl OCeTpOBblX 11 110coceBbiX
Pbl6; 6eJlOpbl6l1Ubl. 110COC.II 6aJ1Tl1iicKoro. oceTpOBblX pbl6 - 6eJ1)'fl1.
6eCTepa. oceTpa. ceBplOrl1. CTepnHlll1; CeMrl1; Cnl1HKI1 11 TCWI1 HcnbMbl
xlK; KCTbl 11 'laBbl'll1 cna60conCHblX. cpcaHcconCHblX 11 ceM)'.:KHOrO
noeona; CnJ.:lHKI1 KeTbl, 'laBbl'll1 11 KItA)"Ia xlK. TeWI1 KeTbl 11 60KOB-
HI1Ka 'laBbl'll1 xlK; Cnl1HKI1 M)'KC)'Ha. OM)'JIH, Cl1fa CI1611pCKOro 11
3M)'pCKOro, '1I1pa xlK; npecepBOB 4>11J1C - flOMTI1KOB flOeOC.II 6M-
TI1t1CKoro 11110COC.II naJIbHCBOCTO'-lHoro; M.IICa Kpa60B 11 HaGopoB OT-
neJlbHblX KOHC"lHOCTCii Kpa60B BapeHO-MopmKeHbIX; 113HJyCTOB);
. npO!lYKTbl neTCKoro 111l1136CTI1'ICCKOro nI1TaHI1H;
. OBOWI1. BK.f1IO'-13H KapT04>enb.
1. T06apbl dm tJemeu:
. Tpl1KOTa)l{HblC I1JllCnl1H lVIH HOBOpmK!lCHHbIX 11 neTel1 HCeJlb-
HOti. nOWKOJlbHotl, MJlallWCtI 11 cTapwci1 WKOJlbHOti B03pOCTHblX
rp)'nn - BCpXHl1e TpI1KOTa;KHbIC I1JlleJlI1H. 6eJ1bCBble Tpl1KOTa)l{Hble
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1111.11 (nCp'-1aTKI1. Bape.:KKI1. roJlOBHblC y60Pbl);
. WBdIHb!C I1JlleJlI1H. B TOM "ll1cnc 113 H3l)'paJIbHblX OB"lI1Hbl 11
KpOnl1Ka (B)(}]JO<la.ll 113nCJlI1.11 113 H3l)'paJlbHb1X OB'lI1Hbl 11 KpOnl1Ka C
KO)!(aHblMI1 BCTaBKaMI1) LtI1.11 HOBOpO>K1lCHHbIX 11 nCTeti .IICenbHoti,
nOWKOJlbHoi1. MJlallWCi1 11 CTapwci1 WKOJlbHb!X B03paCTHblX rp)'rm.
BepXHlUI on:e>K1la (B TOM IJI1CJlC nnaTeJlbHoti 11 I>OCTJOMHOti rpynnbl),
HilTeJlbHOe 6eJ1be. fOJlOBHble y6OPbl. oac)l(.!l£l 11 113nCJII1.11 WUI HOBO-
pOX1lCHHblX 11 nCTei1 HCeJlbHoti rpynnbl nOnO.:KeHI1H HaCTO.!lIllCro
363aua He pacnpoCTpaHHIOTC.II l1a wBetiHblc H.JlleJlI1J1 113 l1aTypaJIb-
Hoil KmKJl 11 H3l)'paJIbHOro Mcxa, 3a I1C)(}]JO'lCHI1CM Hal)'paJIbHblX
OBlJl1Hbl Ii KpOJlI1Ka;
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Ba.ll. nOlllKOJIbHaH. IlIKOJ1bHaH; BaJI.IIH3H; peJI1HOB3H - MaJlOnCTCKaH.
neTCKaH.IlIKOnbHaH;
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. M3TpaUbi nCTCKI1C:
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98
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. neHaJlh!;
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. aJlb60MbI DJUI ..ep..eHI.J .
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. 06110)l(KI1.Q.11J1 )"le6HHKOB.1lHeBHHKOIl. T TPMej:j.
. KaCCbl UHlJ>p 11 6)'KB;
. nOllrY3HHKl1.
3. flepuodu'Iecl(ue ne'lamflf>ie u3JaffUH. 33 I1CKlItO'ieHl1eM nepl1o-
JII1<jeCKI1X ne<l3THbIX l13.fial-Udl peKJI3MHoro WI" 3pOnl'leCKoro xa-
paJ<Tepa, KHIOKHaH npollYKUIUI. CHlnaHHaJl C o6paJOJlamjeM, HaYKoi1
11 KYJlbTYPOH. 33 I1CKJI)O'leHl1eM KHl1>KHOi1 nponYKlH1I.J peKJI3MHoro 11
3pOTH'leCKoro Xapal<Tepa
no.lI nepI101U1'ieCKMMI1 ne'laTHblMI1 I13J13HI1HMI1 nOHI1MaJOTCJI ra-
3eTa, >KypHan. aJlbM3H3X. 6IOJ1JleTeHb. I1HOe 113113Hl1e, I1MelOwee no-
CTOJlHHOe H3JB3Hl1e. TeKYWI1H HO"lep 11 BblXO!Ulwee II ClJeT He pe.IKe
011Horo pa3a B rOll. K nepWOllW'IeCKl1M ne'laTHblM I.f3llB.Hl151M peK-
.naMHoro xapaKTepa OTHOC5ITC5I nepWOlll1'1en:l1e ne'laTHble W3llaHWJI,
B KOTOpblX peKJ1aMa npeBblwaeT 40% 061>eMa OllHOro l1X HOMepa.
4. MeiJU/4UHCKUe moeopbl OTe'leCTBeHHoro 11 3apy6e)l(Horo npowJ-
BOllCTB3:
. .neKapCTBeHHble cpelICTBa, Bl<Jlto'laH JleKapCTBeHHble Cy6CTaH-
UWI1, B TOM 'II1CJ1e BHyrpl1anTe'lHOrO W3roTOBJIeHWJI;
. l1311eJlWJI MellWUI1HCKOro Ha3Ha'leHl1J1.
/:tm-'K('IIeJfUf' Cmtl8KU IItLJ1(Rtl 18%.
HaJloroo6.r!O)l(eHWe Bcex OCTMbHblX roBapoB (pa60T, YCJlyr) nDO-
W3BOllWTCJI no HaJlOroBOt1 CTaBKe 18%.
B CJI}"IaHX, ycniHoBJleHHb!X HK P<I>, WC'lWCJleHl1e HDC npol13-
BOllWTCH no paC'IeTHbiM CTaBKaM 9,09% W 15,25%
[lpl1 nOJlY'leHI1I1 AeHe)l(HblX cpellcTB, CB5I3aHHb!X C Onl1aTot1 TO-
BapOB (pa60T, YCJlyr), npl1 YlIep)KaHWl1 HMora HMOroBblMW areHTa-
MI1 npl1 peaJIl13auwl1 w)'i)'wecTBa, npl106peTeHHoro Ha cTopoHe 11
Y'lI1TblBaeMoro C HMorOM, npl1 pea.rrW3aUI1W CCJ1bCKOX03Hi1cTBeHHoi1
npollYKUl1l1 11 npo.n)'KTOB ee nepepa60TKl1, a TaK)I(e B I1HblX CJ1YlJaHX,
Korn.a C)'MMa HMora lIOJ!)KHa OnpelICJlJlTbCH KaK npoueHTHoe OTHO-
WeHl1e COOTBeTCTBytowei1 HMOroBOi1 CTaBKI1 (10 I1I1W 18<t» K HaJlO-
rol:loi1 6a3e, npl1HJlToi1 3a 100 11 Yl:lcJlI1'1eHHoi1 Ha COOTl:leTCTaylOwwi1
pa3Mep HaJlOrOBOH CTBBKJ.I.
fnOM _a>a.neponbH..etfOno,""c6op..
99
nOpROOK UC'IUC'lelfUR HaAOia lIa tJo6ue'lelfHYIO CfflOu.JIfOCmb.
CYMM3 H.LJ,C IK"lI1CJUleTCH KaK COOTBeTcTBylOlUaH HMOroBOi1
CTaBKe npoueHTHaH 110JlH HaJlOroBOi1 6aJbl. a npH p831lenhHOM }"IeTC -
K8K CYJ.lM8 HMora. nOJl)"leHHaH B pe3ynbTIlTe c. o)KeHHfI cyMM HaJ10-
roB. I1ClIl1CJLlleMblX OT11enhHO KaK COOTBelCTBYlOlUHe HaJlOroBblM CTaB-
KaM npoueHTHhle 110nl1 HaJlOrOBblX 6a3.
npw 3TOM 06111a.ll CYMMa HlIC:
I) npw peaJ1113aUHI1 TOBapoB (pa60T. ycnyr) npellCTaBnSleT coGow
CYMMY np0I1JlieAeH1111 pa3nW-JHblX HaJlOrOBblX 683 Ha COOTlleTCTflYIO-
IUWeCTaBKI1 HaJlora;
2) He I1ClIWCJIJleTCSI I1HOCTpaHHblMI1 OpraHI1J.BUI1J1MI1, He COCTOR-
IUWMW H3 Y'1eTC B l1aJ10rOBbiX opraHax B K8l1eCTBe HMoronn3Tcnb-
IUWKa. CYMMa HDC npl1 3TOM I1ClIl1CJlfleTCH HMorOBblMI1 arCHTaMI1
OT11enbHO no Ka)K1loi1 onepaUl111 no peaJIl13aUl111 TOBapOIl (pa60T.
YCJlyr) Ha Teppl1TOpl111 POCCWi1CKOi1 (])e.nepauwl1;
3) WClIl1CnHeTCH no I1TOraM K8)t(!lOrO HaJlOrOBOro nepl10n8 npl1-
MeHI1TenbHO KO BceM onepaUI1HM, npH3HaBaeMblM 061>eKTaMI1 HaJlO-
ro06nO>KeHI151. 11aTa peaJIl13aUI1W (nepe.aalll1) KOTOphlX OTHOCI1TC.II K
C()()l1'Ie1'C11eMY I-JaJlorOBOMY nepI1011Y. C Y'1eTOM Bcex 113MeHeI-JI1i1.
YBeJll1l1l1HalOlUI1X 11.1111 YMeHhlUBlOlUl1.X HaJlorOHYIO 6a3)' II COOTBeTCT-
BylOlUeM HMorOBOM nepl1one;
4) npl1 BB03e TOBapofl I-Ja TaMO>KeHHylO reppHTopHIO POCCI1i1CKOi1
(])ellepaUWI1 HMorOBafi 6a3a onpenenfieTcH OTllCJIbHO no Ka>K1loi1
rpynne BB03WMh!X TOBapoB. npl1 3TOM o6IUaH cyMMa HaJlOra paCClIl1-
Tb1B8eTC5I KaK cYMMa HanorOB. I1ClIWCneHHh!X OT11enhHO no Ka)l(J1ok
W3 TaKI1X HanOrOBb!X 6a3;
5) no onepaUI1HM peaJIl13aUl1W TOBapOB (pa60T. ycnyr), oGnarae-
MblX no HanoroBO" CTaBKe 0%. I1ClIl1CJlfleTC.II OT11enhHO no Ka)l(J1ofi
onepaUlm;
6) B cnY'1ae OTC)'TCTBI1f1 y HaJloronrraTeJ1hlill1Ka 6yxra.rrrepcKoro
Y'1eTa I1.I1W Y'1eTa 06'heKTOH I-JMoroo6nO)l(eHWSI HMorOBbie opral-Jbl
HMelOT npBBO I1ClIl1CJlJlTb CYMMb! HaJlOra, nOllJ1e)l(alUl1e ynJlaTt, pac-
lIeTHblM n)'IeM Ha OCHOBaHl111 IDIHHblX I1HblX aHaJlOrl1l1HblX HaJloro-
nJlaTCJlblUl1KOB
MOMeHm onpeiJe.wmm IItl.rtNOOOii 6aJbI IIpU peUAUJal(UU (nepedu'Ie)
III06Ufl08 (pa6onr, )'CoY) B Y'1eTHoi1 nOJlI1H:lKe J!BJl5ICTC.II enl1HblM lUIH
BCCX Hanoronnan:nhIUWKOB. 31"0 lIuu60lee PUIIIIRflI13 cnenYJOIlUiX naT:
. oell" omzpy3KU (nepeD:alll1) TOBapa (paGOT, YCJlyr), wMYlUecT-
Bel-JHblX npall,
. oell" on IUfflbi, lIaCTl1l1Hoi1 onnaTbl II ClieT npellCTC»1IUI1X nOCTa-
BOK TOBapOB (BblnOnHeHI1f1 pa60T. OKa3aHI151 YCJ1yr). nepella'll1 I1MY-
lUeCTBeHHblX npaB.
100
Po:tO,enllXaponepHCTH"aOCHOBHblXHMoroBHd'l0poB
CktJiHmlfocmu MQ'Hfflma onpnJelf'HUJllflLl£WJtKJii 6a3b1 iJ.AR pa:J.//U'I-
IfNX cOeWIC:
I) eCJUI TOBap He OTrpYJKaeTCSI (1 He TpaHcnopntpyeTCSI. HO npo-
",eXaD"T nepella a npaBa C06CTBeHHOCni H3 Hero. TO TaKa.\! nepena-
<la npWpaJIHHBaeTCj.J K OTfPYJKe TOBapa;
2) npli pea.rIlU3UI1l.j HaJlOrOnJIaTenhUU1KOM TOBapOB, nepellaHHblX
11M H8 xpaHeHl1e no noroBopy CKJ1a1lCKOrO XpatieHI1S1. MOMeHT YCTa-
HaBJII1BaeTC5I KaK neHb peaJIH33UI1l.j CKJ1aJ1CKOro CBI{!leTeJlbCTBa;
3) npl1 ycrym::e HOShlM KpeilMTOpOM, nOJlY'lI1DWI1M neHe)KHOe
Tpe60BaHl1e. BbITeK3JOwee 113 norOBopa peaJIl138UI11-1 TOBapos (pa6OT.
YCJlyr). MOMeHT YCTaH:mm1BaeTCSI KaK lleHb ycrynKI1 :tToro TJ)e60Ba-
HI1S1 111111 nelib npeKpaWeHI1S1 COOTBeTCTBylOwero 06J13aTeJlbCTBa;
4) npl1 nepeJIa'le I1MyureCTBeHHblX npaB HaJlOrOnmrreJlbllUlKaMl1,
a T8KJKe npl1 npl106peTeHI111 neHe.IKHOrO 1pe60IlaHI1J1 y TpeTbl1X JlI1U
MOMeHT YCTaH8BJ1I1B8eTCSI KaK neHb ycrynKI1 (nOCJ1eJ1YlOllleti ycrynKI1)
:noro Tpc6oB8HI1J1 11J111 neHb I1CnOJlHCHIUI 06H3aTeJlbCTB8 IlOJl>KHI1KOM.
5) npl1 nepeD:alle npaB, CBSl3aHHb!X C npaBOM 3a1<J1IO'IeHI1J1 Lloro-
Bopa. 11 ::JpeHllHblX np3B MOMem ycr3H::JBJlI1BaeTCSI KaK neHb nepena'll1
I1Myw:ecTBeHHblx npas;
6) npJ.! peaJ1113aUI1I1 TOBapOB (pa60T, YCJ1yr). 05JIaraeMblX no CTaB-
Ke 0%. MOMeHT yCTaHaBJII1BaeTCJI KaK nOCJJeIlHl1ii IleHb KBapTa.lla, B
KOTOpOM cOOpaH nOJ1HbltI mlKeT Tpe6yeMblx IloKYMeHToB;
7) npl1 Bb[nOJ1HCHI1I1 CTPOI1TCJ1bHO-MOHTaIKHb[X pa60T .QJUI C06CT-
BeHHoro nOTpe6J1eHI1J1 MOMeHT yCTaHaRJ1I1BaeTCJI KaK nOCJ1eLlHee
'II1CJlO MecSlua KaIKlIOro HaJlOrOBOro nepl1ona;
8) npl1 nepena'le TOBapOB (pa6OT, YCJ1yr) .QJUI co6CTBeHHbiX H)')K1l
MOMeHT YCTaH::JBJlI1BaeTCSI KaK IleHb COBepWeHI1J1 TaKO" nepena'tl1;
9) npl1 npOI1JBOnCme TOBapOB (pa60T, YCJJyr) C WlI1TCJ1bHOCTblO
npOI1JBOnCTBeHHoro UI1KJ1a CBb!We wecnt MeCJlueB (no nepe'lHIO.
OnpCIleJ1J1CMOMY npaBI1TeJJbcTBOM P$) 11 nOJ1Y'lCHI1I1 OnJ1::JTbl (qac-
Tl1'1HOtl onJIaTbl) B C'IeT I1X npeilcToSiwetl nOCTaBKJ.! MO"ieHT yCTa-
H8BJ1I1B8eTCSI no Bbl60py HaJlorOnJl8TeJlbllll1Ka (I1JrOTOBI1TeJlJl TaKI1X
TosapOl ) KaK neHb OnJ1aTbl ('l8CTH'iHOti OnJl8Tbl) /11160 KaK neHb I1X
orrpYJKI1 (nepena'lI1). npl1'teM nOCJlellHI1W cnoco6 HaJlOrOnJ1aTeJlb-
WI1K snpase npl1"leHJlTb TOJlbKO npl1 HWll1l1l1H y Hero p8J11eJ1bHOrO
Y'leTa TaKI1X onepaUl1t1
npl1HflTafi OpraHI1JaUl1ew Y'leTH8f1 nOJlI1TI1Ka .QJIJI ueneii HaJlOrO-
06J10)l(eHI1J1 yrBepJKDaeTCJI COOTfIeTCTfIylOWI1MI1 np11KaJ.aMI1. pacnopfl-
>KeHI1J1MI1 PYKOBOllI1TeJ1J1 OpraHI1JaUI1I1. Y'IeTH::JH nOJlI1TJ.!Ka Wlfl ueJlei1
HaJloroo6JTo)l(eHI1J1.
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>KlleHI1J1 ee COOTBeTCTBYJOllll1M npl1Ka30M. paCnOpSl>KeHl1eM PYKOBO-
11I1TenJl OpraHI1JaWUt;
rnOM _a>a.neponbH..etfOno,""c6op..
101
. npliHSlTaSl opraHlnaUlieii, SlMSleTCR 06R3aTenbHOii rtnJl Bcex ee
o60co6ReHHbix no.np1l3.!lCneHlifi;
. npliHSlTaSl BHOBb C03.1laHHOii OpraHJ.13aUl1eit, yrBep)l(DaeTCSI He
n03.!1Hee OKOH'1aHl1J1 nepBoro HanoroBoro nepllO.na Ii CljliTaeTCR npli-
MeHJleMO'" co .nWI CO:w.aHl1H OpraHl13aUIiIi.
Y"eT CYMM «aXOllHoro,. H.IJ:C. CYMMbl HlIC. npellbHBJIeHHb!e Ha-
JlOrOnJUlTCnbilU1KY npl1 npl106peTeHl111 TOBapOB (pa60T, YCJlyr), IiMY-
llleCTaelH-Jb!X npas 111160 41aKTI1'1ecKI1 ynJla'ieHlib!e 11M npli Bfl03e
TOBapOB Ha TaMO)l(eHHylO Teppl1TopmO POCC(-JfiCKoii cDenepaulili,
Moryr 6bITb:
a) npllHflmbi If 6b1'ielll}' npl1 I1C'Il1CJ1eHl11i CYMMbl HDC. nQlJ)1e)l(aweii
ynnaTe B 6KIJI)I(eT (CT. 171, 172 HK P<I»;
6) 6lfJ11MeHb/ 6 cmouwocmb npl106peraeMb!X TOBapoB (pa60T, YC-
Jlyr) (n. 2 CT. 170 HK PCD);
a) omHeceHbI Ha 3ampambl. npl1HI1MacMb!e K Bb!'Iery np(-J I1C'I(-JC-
1IeHI111 Hanora Ha np(-J6bIJlb OpraHl13au(-Jit (n. 5 CT. 170 HK P<I»;
r) nQKpblmbi 3Q c'Iem Hl/blJ[ UcmO'lHUK06 HaJloronnaTe. bWI1Ka.
npUHRmue Ie (Jf,IW'nry ( f' 6b1'lemf>'). BblljeraM nOIl!1e)!(aT
cyMMbl H.IJ:C:
I) npell"bHBJleHHb!e HanoronnaTCnbWI1KY npl1 npl100pCTeHlil1 (-JM
TOBapoB (patioT, ycnyr). I1MywecTBeHHbix npatJ Ha Teppl1TOpl111 Poc-
Cl1J;JCKOj;j $ellepaUIiI1 ]m60 ynnaljeHHble (-JM npli BB03e TOBapoB Ha
pOCC(-J CKYIO TaMO)!(eHHYJO TeppHTopmo a pe)l((-JMax BbIflYCKa 1U1J1
BHyrpeHHcro norpe6neH(-JJI. BpCMCHHoro BBOJa Ii ncpepa60TKH aHe
Teppl1TOpl1(-J POCCl1iiCKOti cDe.aepaul1l1 npl1 o6HJ.aTenbHoM o.nHoBpe-
MeHHOM BblflOnHeHl1(-J YCJIOaliii.
. nplio6peTel--J(-JH TOilapofl (pa6OT, YC:Jyf) 11"lywecTlJeHHbIx np8II
1U1H ocyllleCTBJleHlul onepaUl1fi. nOlIJle)l(aWI1X o6nQ)KeHI1IO HlIe. B TOM
Ij(-Jcne 111U1J1 nepenpona)l((-J;
. HaJll1'UIJI C'IeTa-lJ!aKTYPbl,
. npliHHTI1H Ha Y'IeT (onpm(OllOBaHl1e) npl106peTaeMblX Tosa-
poa, a TOM IjIiCJIe OCHOBHblX cpenCTB (-J HeMaTepl1anbHb!X aKTHBOB,
BhlflonHeHHblX pa60T. OKaJaHHblX yc. yr;
. 41al<Tl1ljecKotl: ynJlaTbl HDC npli BB03e TOBapOB Ha Teppl1TOpl1lO
POCCliwCKoii (})e.uepau(-Jli;
2) ynna'JeHHbIe nOJ<yllarenHMl1 - HaJlOroBhIM(-J areHTaMl1, COCTOR-
WI1MIi Ha Y'leTC B HanorOBblX opn:IHax Ii HBJlHIOIUI1MI1CSI nnaTCnhWI1-
KaMI1 H1J,C, 3a I1CI<1IIO'JeHlieM peaJIli3aUHI1 KOH4IHcKaTa, 6eCXOJSltiHbIX
ueHHOCTefi, KJlanoB 11 cKYnneHHbIx ueHHocTew, a TaK)I(e ueHHOCTefi,
nepewellllJliX no npaay Hacne.nOBaHIiH roCYllapCTBy;
102
Po:tO,enllXaponepHCTH"aOCHOBHblXHMoroBHd'l0poB
3) npellMIBJleHHb!e npoaaauaMl1 I1HocrpaHHOMY JUJUY, He co-
CTOSlll(eMY H::! Y'IeTe B HaJlOroSblX opraHax POCCl1f!CKOi1 €J>e.D.epaUlU1,
npl1 npl106peTeHIH1 3THM mmOM ToaapOB (paGOT, YCJlyr). I1MYllH CT-
BeHHblX npas, 11]]11 ynJJ::!'1eHHble 3THM JlI1UOM npl1 BBOJe TOBapOB Ha
Ta},IO>KeHHylO TeppliTopmo POCCl1HCKOit €J>ellepaUlU1 Jl)1S1 np0i13Bon:-
CTBeHHO (11HO") ne.llTeJlbHOCTI1. nOCJIe ynJIaTbl HMoraSblM areHTOM
CYMMbl H1J,C B 610IDKeT 11 npl1 YC}lOBIU1 nOCTaHOBKI1 I1HOCTpaHHoro
l1i1ua Ha )"JeT B HaJlOroBblX opraHax;
3) npelll>SlBJleHHble nOKynaTeJ11O 11 yrma'leHHble npOllaBllOM B
6K1IDKeT C}'MMb! HnC npl1 peaJ1113alUUI TOBapoB (paGOT, yc.nyr) B Cl1)'-
'Iae IiX B03B)JaTa WJlW OTKa3a nOKynaTeJL!1 OT HI1X;
4) npell"MIBJ1eHHble H8J]OrOnmITeJ1bWI1KY nOllpSlllHblMI1 OpraHI1-
3aUJ.UIMI1 npM npOBellem:lW WMW KamHaJlbHOrO CTpmneJlbCTBa, no
TOBapaM (pa60TaM, YCJIyraM), npwo6peTtHHblM lUI BblnOJlHeHW
cTpOWTeJlbHO-MOIiTa)l(HbIX pa60T, W npw npwo6peTeHI:II1 061oeKToB
HeJaBepllleHHoro Kanl:lTaJlbHOrO cTpOWTeJlbCTBa;
5) ynJla'leHHble no KOMaH1U:lpOBO'lHbIM 1:1 npenCTaBwTtJlbCKWM
pacxollaM, npWHI:IMaeMblM K Bhl'leTY npw WCIJWCneHWW HaJlOra Ha
npl:l6hlnb OpraHWJaUI:IW;
6) WC'IWCneHHble C CYMM OnJiaTbl wnw lJaCmlJHo!1: OnJiaTbI, nony-
lJeHHhlX B ClJeT npenCTOHWI:IX nOCTaBOK TOBapOB (pa60T. YCJIyr);
7) WC'JWCJleHHb!e HWloronnaTI:JlbWI1KOM B cnY'Jae OTcyrCTBW
Tpe6yeMbix nOKyMeHToB no onepauwsIM peWlW3aU(:I(:I TOBapoB (pa6oT,
YCJlyr) C HYJleBow npoueHTHoi1 CTaBKOi1;
8) BOCCTaHOB..'1eHHble aKU(:IOHepO},! npl:! nonY'leH(:IH (:IMywecTBa B
Ka'JeCTBe BKJIalla B YCTaBHbl'" KanWTlUl.
BKAIO'IeHUe 6 cmOUMocmb. K Bbl'le1)' He npHHWMafOTCH. a Y'lI1Tbl-
BalOTC B CTO(:lMOCTW TOBapOB (pa60T, ycnyr), B TOM lJ(:Icne OCHOH-
HblX cpellCTB W HeMaTeplillilbHblX 8KTWBOB. cyMMbl «BXOllHOro» H1I.C
B CJlY'laRX np(:lo6peTeH(:IR (BB03a Ha Tepp(:lTOp(:110 POCC(:Ii1CKO!1: fJ>e-
nepaU(:Iw) TOBapOB (pa60T, YCJlyr):
. HCnOJlb3yeMbix roU! ocyweCTBJleH(:IR onepaUWH, He nOllJle)l(a-
WWX HaJloro06no;KeHWlO (ocBo6o)l(JleHHblX OT HaJlOroo6J!o;KeH(:IJI);
. HCnOJlb3yeMblx WlJI onepauwi1 no npO(:l3BOllCTB}' H (I:Inw) pea-
JI(:I3aUW(:I TOBapOB (pa60T, ycnyr), MeCTOM peaJI(:l3aUW(:I KOTOpblX He
np(:l3HaeTCR TeppWTOpWJI POCC(:I CKOi1 fJ>ellepau(:IW;
. JlWuaMW. He JlBJlJllOW(:IM(:ICJI nmrrenbWWKaM(:I H1I.C, JI(:I60 JI(:I-
uaMI1. OCBo6o)l(JleHHblMI:I OT 06R3aHHoCTei1 HaJlOrOnmrrenblUHKa;
. WlJI npOH3BOllCTBa W (I:IJJH) peaJIW3aUHl1 TOBapOB (pa60T. YC-
nyr), onepaum:l no peaJI(:l3aUW(:I (nepellalJe) KOTOpblX He npW3HalOTCR
peaJIW3aUl:lei1 B COOTBeTCTBWW C n. 2 CT. 146 HK P<D.
fnOM _a>a.neponbH..etfOno,""c6op..
103
OmHeceHue UQ 1Qmpomf1l. 6aHKI1. Cl'paXOBble opraHJ.t3aUI1I1. He-
rocynapCT6elilibie neHCI10HHbie 4>OHllb! I1MeJOT npaBO 6/('11O'lOmb 6
30mpambl, npunUMOeMf,Je K eWlemy npu UC<iUC,leHUU HGAOi:a na npu-
6b1Ab Opi:OHU3Q/,/UU. cyMMb! HLtC. ynna'ieHHble nOCTaBWIUGtM no
npl106peTaeMbl)'i TOBapaM (pa60TaM. YCJlyraM). npl1 3TOM BCS! cyMMa
H1I.C. nOJlY'leHHml I1MI1 no onepaUl1.11M. nODJIe.:KaWI1M Ha.rJoro06J10-
>KeHI1IO. nODJIe)Kl1T ynJlaTc B 61OIDKCT.
HaKpblmue Ul coi5antJeJmblX ucmO'lHUKOB. CYMMbl HlIC no TOBa-
paM (pa6oHIM. YCJIyraM). He ynOBJIeTBOp.llIOWl1e npCllCTaBJleHHblM
Bblwe Tpe6oBaHI1.11M lUIS! npI1HS!TlUI K Bbl'iery JlI160 BKJlIO'ieHI1S! B
CTOI1MOCTb npl106peTaeMblX TOBapOB (pa60T. YCJIyr). nl160 OTHece-
HI1S! Hil 3aTpaTbl, Y'll1TbIBilCMble npl1 H8Jloroo6J1o)KeHI1I1 npI16b!Jll1.
nOKpblBalOTC.II 113 co6CTBeHHbiX I1CTO'lHI1KOB H8JloronJlaTeJlbIlll1Ka.
HaJlorOnJlaTCJlblllMK o6H3aH BeCTl1 pa3.IleJlbHb!it Y'leT cyMM H1I.C
no npl106peTeHHb!M TOBapaM (pa60HIM, YCJlyraM). l1MywecTfleHHblM
npaBaM, KOTopble l1CnOJlb:JyIOTCSI DJlSI ocywecTBJleHl1S1 JCaK oWJarae-
MbIX. TaK 11 He nODJIC>Ki\WI1X 06J10)KeHI1IO HnC onepaul1it. npl1 OT-
cyrCTBlm pa31leJlbHOrO Y'leTa CYMMa HlIC Bb[1-JeTY He n01U1e)KI1T l1 B
pacXOllbl. Y'II1TbIBaeMble npl1 l1C'II1CJleHI1I1 H8JlOra Ha npl16b!Jlb opra-
HH3aUI1it (Hn<DJ1 DJlJI JI1n), He BKJlIO'iaeTCS!. P.d3JlelIbHblit Y'IeT Bec-
TH He 06.113aTeJlbHO TOJlbKO B Tex HaJlOrOBblX nepHOllax, B KOTOpblX
.nOJl pacX01l0B Hil npOH3BOllCTBO He 06J1i1raeMblX HnC ToaapOB (pa-
601. YCJI}'r) He npeBblrnaeT 5% o6weJ;J BeJlI1'iI1Hbl COBOKynHblx pac-
XOllOB Ha np0I13BOllCTBO.
BOCCTaHOBJIeHHe CYMM H)),L. CYMMbI HMora, npl1H Tble paHee K
Bbl'ieTY HaJloronJlaTeJlbWHKOM no TOBapaM (pa6oHw, YCJlyraM). B
TOM 'iI1CJle no OCHOBHblM CpeD£TBaM 11 HeMaTCpl1a.rJbHbiM aKTI1BaM.
I1MYllH CTBeHHb!M npaaaM, n01Ule>KaT BOCCTaHOBJleHl11O H8JloronJla-
TCJlbllll1KOM B cJlY'laSlx 11 paJMCpaX, npenCTaBJICHHb!X B TOOn. 5.1.
nOplIJl,OK olllopMneHI1J1 pacqeTOB H BhlJJ,eJleHHA HnC npH peaJIH-
3aIIHIl TOBapoB (pa6oT. YCJlyr). Pe8JI113aUI1S1 TOBapoB (pa60T, YCJlyr).
nepena'ia I1MywecTBcHHblX npaB np0l13BOllMTCH no ueHaM. YBCJlI1-
'IeHHbIM Ha CYMMY HnC npl1 peanl13aUl111 H8JloronJlaTeJlbWI1K
06J13aH BblCTaBI1Tb nOKymrrcmo COOTBeTCTBYIOIllMj;j C'ICT-4>aKTYPY
He n031lHee nSlTM K8J1eH1li\pHbIX llHeit. C'II1Ta.ll CO llHSI onpY3KI1 TO-
Bapa (BblnOJlHeHl1S1 paGoT, OKaJaHI1S1 YCJlyr), nepella'll1 I1MYllleCT-
BeHHblX npaB.
CyMMa H1I.C BblD,eJlSleTCSI OTlIeJlbHof:i CTpOKOf:i B pac'-leTHbl:k llO-
KYMeHTax. B TOM 'II1CJle B peeCTpax 'IeKOB 11 peec-rpax Ha nOJl}"leHl1e
cpellCTB C aKKpelll1Tl1Ba. B nepBl1'1HbIX y'leTHblX .nOKYMeHTax 11 c'Ie-
TaX-4>aKrypax.
104
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Ym06U/:,
6OCCmaI/Ofl./le//UlIH}/C
To/MU14Q 5./
YCJlOBH" 80CCTanOBJIeliliH HnC, paMee IIpHHSITOro
K Bhll,lery 1IILI1OT000000I'JlLmHKOill
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npaB B l\a'leCToe BK. ana
B YCT3BHblii (CKJ1aao'l-
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lIapHllleCTB Ii)!" naeBbiX
BJHOC0B B naeBblc<!JoH-
.Dbl J<oonepaTHBOIl
llaJIbHcHwce HCllOJ1L30-
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ycnyr) 11 I1MymecTBeH-
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BJ1I'HI1A onepauH . np"
KOTopblX CYMMbl HllC
}"1I1TbIllBIOTCH n 1:1011MO-
CTH 3THXTOBapclB (pa60T.
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npu nepe'«»Il' HWlOro
nJ1areJ1bWIIKa HB cneUI1-
aJlbHbiC H3.JI()I"()IJUe pe-
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J10JKeHHIIBBl1.1\e HHoro
HWlOr.l HB BMeHeHHblii
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"pH nepe1[Olle HI! YI1!Hl1)'
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(t HCM8TCpl1aJ1bHbIM
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cyMMa HltC He BKJUO-
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8)"1I1TbleaeTCHBcOCTa-
Be npo'lIiX pacXOliOB
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>KIn BOcCTilHORJ1CHl1lO
B Ha.r10roBOM ncpI1011c.
npellweCTBYlOweM
nepexollY HB VJ<a38H-
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rnOM _a>a.neponbH..etfOno,""c6op..
105
CYMM3 HLlC, npelI'bHBJ1HeMaH HaJJoronJ1aTeJ1bWWKOM r1OKyn3Te-
RIO TOsapOB (pa60T, )'CJlyr), WM)'weCTBeHHblX npan, ynl1a'll1l:1aeTCf[
HaJJoronJ1aTeJ1bllUlI<Y Ha OCHOBaHIH1 nJ1aTe>KHoro nop)"IeHI1H npl1
0CYWCCTBJ1CHI1I1 TOBapoo6MCHHblX oncpaUI1 , )a'lCTOB B3al1MHblX
TJ)e60BaHI1t1, npl1 I1cnOJIb30BaHWI1 B pac'leTaX ueHHbIX 6)'Mar
npl1 peaJIl13aUl111 TOBapOB (pa60l, ycn)'r), onepaUl111 no peanl1
J.aUI1I1 KOTOpblX He n01lJ1C)KaT HaJJoroo6no)KeHI1IO, a TaruKe npl1 OC-
B06o)l(J1eHI111 HaJJorOnmJTeJ1bWWKa OT I1CnOnHeHI1H 06H3aHHocTet1
HaJlOrOJUlaTeJ1bIUI1Ka 04JOpMJ1HIOTCH pac'lCTHblC nOKYMeHTbI 11 ncp-
Bl1'1Hble Y'IeTHb!e noK)'MeHTbI, a c'IeTa-4JaKTypbl BblCTaBJIHIOTCH 6e3
BhllleJ1eHI1H COOTBeTCTIIYIOWI1X C)'MM HaJJora. npl1 3TOM Ha YKa3aH-
HblX nOKYMeHTax nenaeTCH COOTBeTCTB)'lOwaH HalInl1Cb I1JJI1 CIaBI1TCH
WTaMn ..fie3 HaJJora (H1I.C)...
npl1 peaJIl13aUl111 TOBapOB (pa6OT, YCJ1yr) HaccnCH1110 no P03-
Hl1'1HblM ueHaM (Tapl14JaM) COOTBeTCTB)'IOW3H C)'MMa HaJJora BKJ1IO-
'1aeTCH B YKaJaHHble ueHbl (Tapl1.phl). Ha HpJ1blKa..'\: TOBapOB 11 ueH-
HI1K3X, BblCTaBJIHeMblX npOnaBU3MI1, a TaK)Ke Ha '1eKaX 11 IIPYfI.JX Bbl-
DaBaeMblX nOKyna-ren1O nOKYMeHTaX C)'MMa HaJJora He BhllleJIHeTCH.
npl1 peaJJI13aUI111 OpraHI13aUI1HMI1 11 Hn TOBapOB 3a HaJJl1'IHbl" pac-
<jeT B p03HI1'1HOH: TOprOBJIe 11 06weCTBeHHOM nl1TaHl1l1, Bb!nOJIHJlIO-
WI1MW pa60ThI 11 OKa3blBalOWl1MI1 nJ1aTHble ycnyrl1 H3CeJ1eHI1IO, Tpe-
60BaHI1H no o4JopMJ1eHI1IO pac'leTHblX nOKYMeHTOB 11 BblCTaBJ1eHI1IO
C'IeToB-4JaKTYP, nepe'll1CJ1eHHhIe Bblwe, C'-II1TaIOTCH BblnonHeHHblMl1,
eCJII1 nponaBeU Bhlllan nOKynaTeJllO KaCCOBbl 'leK HJlI1 I1HOH1l0KY-
MeHT )'CTaHORJ1eHHot1 .p0pMbl
npl1 COBepWeHl111 onepaUI1" no peanl13aUl111 TOBapOB (pa6crr,
YCJ1yr) nJ1aTCJ1bWI1KI1 HDC 04JOpMJ1J1IOT Ka)l(Jl)'lO OTrp)'3KY npOlIYK-
UI1I1 COCTaBneHl1eM C'IeTa-4JaKTypb!, perwcTpaUl1et1 ero B >K)'pHane
Y'leTa 11 KHl1re np01I3)K nOKyn3TeJ111 TOB3pOB (pa60T, YCJ1)'r) BellYT
KHl1ry nOK)'nOK. nOpH.QOK I1X Be.aeHI1S1 )'CTaHaBJU1BaeTCSI npaBl1-
TeJlbCTBOM P4I.
C'Iem-rPalCffl.'lJNJ HBJlHCTCH nOKYMCHTOM, cn)'.:KaWI1M OCHOBaHl1eM
]lJIH npl1HHTHH nOKynaTeJleM npell'bHBneHHblx nponaBuoM TOsapOB
(pa60T, )'CJlyr), I1MywecTBeHl-1blX npaB cyMM HaJJora K Bhl<jeTY
HanorOlU1aTeJlbWI1K o6H3aH COCTaBI1Tb C'-IeT-.paKT}'p)', ReCTI1
>KypHaJ1bl )''1CTa nonY'lCHHbIX 11 BhICTaBJ1eHHbIX C'leTo&-4JaKTYP, KHI1-
fH nOl<ynOK 11 KHl1rl1 npona)K npl1 cOBepWeH1111 onepaUI1t1, npl13Ha-
BaeMblX o6beKToM HaJ]oroo6JJO)KeHI1H, B TOM '1l1cne OCBo6o)l(J1aeMblX
OT HaJJoroo6JJO.:KeHI1H. C'leTa-.paKl)'pbl He COCTaBJ1HIOTCH HaJJoronn3-
T bWHKaMI1 no onepaum.JM peanl1J<1UHI1 ueHHblX 6yMar (33 I1CKJ1IO-
<jeHl1eM 6pOKepCKI1X 11 nOCpenHI1'-1eCKI1X )'CJI)'r), a TalCKe 6aHK3MI1,
106
Po:tO,enllXaponepHCTH"aOCHOBHblXHMoroBHd'l0poB
CTpaXODblMI1 opram:lJ3UI1HMI1. Herocy.aapCTDeHHblMI1 neHU10HHblMI1
OHlla1>n] no onepaUlUIM, He nOlUle>KaWI1M 1-J8J10roo6nO>KeI-U11O (OC-
Bo6oJlUWeMblM OT H8J1oroo6no)!(eHI1J1).
06R3ame,JbHbi,IIU peK6U3umaMU C'Iema-t/JaKmypbI1l8.'1RlOmCJ/I.-
I) nOp !lKOtlb1M HOMep 11 .!laTa Bblnl1CKI1 c'JeTa-4JaKTYPbl;
2) H3I1MeHOBaHl1e. MjJec 11 ltlleHTI1I}JI1KaUl10HHble HOMepa HaJlO-
ron.l1aTenbWI1Ka 11 nOKynaTeJ1S1,
3) HaI1MCHOBaHI1C 11 aupec JpyJOOTflpaBI1TeJlR 11 JpyJonOJlY'1menH;
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POCCMMCKO}i <]:IcllepaUm:l IlJIJI KpaTKOCpO'JHoro (MeHee weeTH MeC}[-
m.'B) ne'leHIUI WJlW 06Y'leI-U1H. He38B(1CHMO OT 4JaKTI1'leCKoro BpeMe-
HM HaXOJKJleHHH B POCC(1fIcKOM <]:IcllepaUm.f HaJ]orOBbIM(1 p l11leH-
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cnY.:K6y 38 rpal-Ume . a TalOKe COTP)'llHi1Ki1 opraHOB rocynapCTBeH-
Hoi1 BJ1aCTI1 11 opraHOB MeCTHoro caMoynpaElJleHHI!, KOMattD,(1pOBaH-
Hble H8 pa60l}' Ja npen.enbl POCCHi1CKOi1 (])ellepaUI1H.
rlepl1011 Bp leHHoro npe6blBaHI1!1 I1HOCTpaHHoro rpa)!(JlaHI1Ha
Ha Teppl1TOp1111 POCCl1itCKOft (])ellCpaUI1I1 onpe1l:eJlJleTCJI C )"JeToM
OTMeTOK nponYCKHoro KOHTpOJlJl B ero JarpaH(1<lHOM nacnopre.
Ofu.eKT If3JJOIUII6JUUKelUllI. 06beKTOM I-JaJ10roo6J!olKeHI1S1 nptUHa-
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. KaK B POCCltftCKOi1 (])ellepaUI1I1, TaK 11 Ja ee npe1l:eJlaMI1 - lLIUI
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. TonbKO II POCCItHCKOH (])ellepaUI1I1 - lVIH I»I1Jlt'leCKHX J1I1U -
Hepe3It11eliTOB.
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149
K iJoxoiJa.'fI om UCmO'IHUIC06 6 Poccuiic,wu 0eOepaquu WLII ueJlei1
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l)nl1Bl11leHllbl 11 npOueHTbI, nOJl}"leHHble OT pOCCI1i1CKOi1 opra-
HI1JaUI1I1, a l1nOK npOUCHTbl, nonY'JeHHble OT pOCCI1i1CKI1X I1HllI1BI1-
nYaJIbHblX npeIlJlpI1HI1MaTe.nei1 11 (11J111) OT I1HOCTpaHHoi1 opraHl13a-
UI1(1 B CBR311 C neSlTeJlbHOCTblO ee nOCToRHHOro npenCTaBI1TeJlbCTBa B
Poccl1ikKOi1 <]:IellepaUI1I1;
2) CTpa\.oBbIe Bbm.naTbl npl1 HacrynJleHl111 cTpaxoBoro CJI}"Ia.ll,
nOJlY'JeHHble OT pOCCI1i1CKOi1 OpraHI1JaUl111 11 (11J111) OT I1HoCTpaHHoi1
opraHI13aUI1I1 B CB.II311 C neSlTeJlbHOCTbIO ee nOCTOSlHHoro npenCTaBI1-
TeJlbCTBa B POCCI1i1CKOi1 <DellepaUI1I1;
3) nOXOllbl, nOJlY'IeHHble OT I1CnOJlbJOBaHI1.11 B POCCl1ikKOM cIJe-
]1epau(111 aBTOpCKI1X (1J1(1 I1HhIX CMe)((HbIX npaB;
4) nOXOllbl, nOJlY'IeHHhle OT Clla'j(1 B apeHnY 11J111 I1HOrO I1CnOJlb-
30BaHI1S1 I1MyweCTDa, H3XOJlSlWCrOC>i B POCCI1MCKOM <]:IellepaU(1I1;
5) nOXOllbl OT peaJI(13aUI1I1: HeJlBIDKHMoro (1MywecTBa, H3XOll.ll-
weroc.II B POCCI1MCKOi1 <]:IellepaUI1I1; 3KU(1M 11J111 I1HblX ueHHblX 6yM8r
(B POCCI1i1CKOi1 <DeJlepaUI1I1), 3 T3JOKe nOJlei1 }"IacTlU! B YCT3BHOM
Kanl1Tane OpraH(13aUI1i1, npaB Tpe60B3HI1R K POCC(1i1CKOi1 OpraHI1Ja-
UlU1 I1nl1 I1HOCT))aHHOM opralH13aUI1I1 B CBR)11 C neRTeJ1bHOCTblO ee
nOCTORHHoro npenCTaBI1TeJlbCTBa H3 Teppl1TOpl111 POCCI1i1CKOi1 <De-
.DepaUI1I1, I1HOrO I1MYlUeCTBa, H3XOll.llWerOCI1 B POCCl1i1cKOi1 <]:Iellepa-
UI1I1 11 npl1Haane)((amero 1»(1311'1eCKOMY nl1Qy;
6) B03H3rpmKlleH(1e 33 BbInOJlHeHl1e TpynoBblx (1J111 I1HblX 06R-
3aHHocTei1, BbmOJlHeHHYIO paGoT)', OK3:.1aHHYIO ycnyry, CORepweHl1e
nei1cTBI1R B POCCI1i1CKOi1 <]:IellepaUI1I1;
7) neHC(1I1, noc0611R, CTl1neHll1111 11 I1Hble aHaJlOrl1'1Hble BblIlJl3TbI,
nOJlY'leHHble HaJloronJlaTeJlblUl1KOM B COOTBeTCTBl111 C netlCTBYIOWI1M
pOCCI1i1CKI1M J3KOHOll3TeJlbCTBOM OT I1HocTpaHHoi1 OpraH(133UI1I1 B
CBR:.I11 C neSiTenbHOCTblO ee nOCTOSlHHoro npellCTaBlHCJlbCTBa B Poc-
CI1t1CKOi1 <]:IellepaUI1I1;
8) nOXOllbl, nonY'IeHHble OT I1CnOJlb30B3HI1S1 JlJ06blX Tp3HcnopT-
Hh!X cpellcTB, BKJlJ04a11 MOpCKI1C, pe4Hble, B0311ywHble cyna 11 3BTO-
Mo611J1bHble Tp3HcnopTHble CpeJICTBa, B CBRJ(1 C nepeB03K3MI1 B Poc-
C(1MCIWM <]:IellepaUl111 (I1J Hee I1J1I1 B ee npelleJ18x), 3 TIlIVKC WTpalJ>bl
11 (1Hble CaHKUl111 Ja npocToi1 (3arIepJKKY) TaKI1X TpaHcnopTHhlX
cpellCTB B nYHKTax norpy3K(1 (BblrpYJKI1) B POCC(1i1CKOM <]:IellepaU(1I1;
9) nOXOllbl, nOJl}"leHHble OT I1CnOJlb30BaHI1S1 TpY60npoBonoB, 1111-
HI1i1 3JleKTpOnepe1l3'1 (113n), 1I11HI1i1 OJITI1KO-BOJlOKOHHOi1 11 (11J111)
6ecnpoBollHoi1 CB.IIJI1> I1HblX cpellCTB cmUl1, BK11IO'I3>1 KOMnbIOTep-
Hhle CeTl1, H3 Teppl1TOpl111 POCC(1i1CKOft <]:IenepaUI1I1;
150
Pa:tO.enll_XapaK1ep"CT".aOCHOBH XHMorOBHc6opo"
10) Bb[JUl8Tbl npaBonpeeMHHKaM YMepW(1X 3aCTpaXOB8HHbiX lUlU
B CJIY'18RX. npeAYCMOTpeliHblX .JaKOIiOJlaTeJlbCTBOM P$ 06 o6J.1JaTellb-
HOM neHCI10HHOM cTpaXQeaH1H1;
II) "Hble llOXOnu. nOll}"JaeMble Ha.rJorOJUl8TC.%IlU1KOM B pCJyJlb-
TaTe ocyweCTBJ1eHI1JI 11M lleJlTeJ1bHOCTH B Poccwt1C1<otI (])enepauIH1.
He OItfHOCllltfCSl K iJoXOOaM. nonY'leHHblM OT HCTO'JHI1KOB B Poc-
C,"U1CKOti (])ellepaUIH:I. nOXOllbl I»I1JWleCKOro J111U8. non)''JeHHble 11M
B P Yl1bTaTe npom:lleHHR BHelliHeToproBblX onepamlit (BKJ1IO'I8.11
TOBapoo6MeHHble). cOBepwaeMblx HCKJlIO'UneJlbHO OT HMeHH 11 B
I1HTepecax 3Toro 1»113111.1eCKoro Juma H CBSl3aHHbIX HCKJ1IO'UlTeJ1bHO C
31ucynKoM (npI106peTeHHeM) TOBapa (BblnOJlHeHHeM paw, OK83aH(1eM
ycnyr) B POCC d1cKOfj (])ellepaUl1l1. a TalOKe C BB030M TOBapa H8 ee
TeppwTopmo. 3TO nOJIO)KeHWe npwMeHSleTcSI B OTHoweHWW onepauw ,
CBH3aHHhIX C BBOJOM TOBapoB }fa n:ppl1TOpmO PocCI1ilcKo <]:Il:llepa-
UH(1 B TaMO>KeHHO"j pe.a\(1Me flhlnycKa fI cBo6o.D.HOe o6paWeH(1e,
TOJIhKO B TOM CJIY'Iae, eCJ1(1 C06JIIOllalOTCSI CJ1ellYIOW(1e YCJ10BI1J1:
. nOCTaBKa TOBapa OCYllH.'CTBJlSleTC.II 1»(131f'!eCKIfM JlIfUOM He W3
MeCT xpaHemm (B TOM 'JHCJIe TaMO>KI:HHhlX CK.f1MOB), HaXOll.llWIfXC.II
Ha Tepp(1TOplfW POCCW CKO <]:Iellepaulfli;
. K onepauwli He npliMeHSIIOTC.II nOJIO)KeHI1JI n. 3 CT. 40 HK pctJl;
. Toaap He npOllaCTCH 'Icpt3 nOCTOHHHoe npellCTaBi1TtJ1hCTBO B
POCCIfWCKOW <]:IellepaUIfW.
ECJ1H He Bhln0J1HSleTC>1 XOTJt 6h! O.D.HO H3 YKaJaHHhlX ycnoB Ji:i. TO
JlOXOJlOM, nOJIY'IeHHhIM OT WCTO'lHIiKOB B POCCW CI(O <]:Iellepaulfli B
CB.II311 C peruuo.auwe TOBapa, npl13HaeTCSI 'JacTb llOX01l0B, OTHOC.IIIUIDI-
CIJ K JleSlTtnbH()('"T11 1»1i311'!eCKoro mma B POCCWf:iCKO (1)ellcpauwlf.
rlpw nOCJlellYJOillew peanW3aUl1W TOBapa, npl106peTeHHoro 1»11311-
'JeCKI1M JlWUOM no YKaJaHHhlM BHeWHeToprOBblM onepaUI1J1M, K llO-
KOllaM TaKoro I»I1JI1'JeCKOro 1I11Ua, nOJ1)"!eHHh!M OT I1CTO'lHIfKOB B
POCCl1fiCKO <]:Il:llepaUWW OTHOC.IITC.II 1l0XOllbi OT 1I106o npOlla>K11
3Toro TORapa. BK.f1IO'Ia>l ero ncpenpOlla)KY IiJlIf 3aJIOr.
K OoxoiJaM. no9_ffl>Uf om ucmO'lnUIW8 3U npeiJe..1LlMU Poccuiin.YJii
0edepuu,uu, DJJSI UI:J1efi HaJloroo6J10)KI:HI1S1 OTHOCSlTCSI:
l)llWBlI1leHllbl 11 npOueHTbI, nOJ1)"!CHHble OT I1HOCTpaHHOfi opra-
HW3aUIfI1;
1 B CJI)"JaHX. Koma UCHbi ToeapOB (pa60T. YCilyr). Ilp MCHCHHblC C"ropUt1<IMH cJlc!1Im.
OTIU10"AIOTCH B cropOHY nOB 'IU "HIi IL'H nOHH>KeH"H 60il " "eM Ha 20% OT ph!HO'l-
HoR lleHbI HlICHTH'IH IX (OllHOPOllH 'X) TOBapOB (pa50T. YCilYr). HMorOB ,R opraH
BnpaBe BblHeCTH MOTHBHpOBaHHoe pelUeH" 0 lI.OHa"HCJ1eH"H HMora" n",, Ii, pac-
C'IHTIlHHblX TIII(HM OOp.uo\l. 1(111( CC H 6b1 pCJYJl TaTbi cnC!1I(H riblJlH OUCHCHbi HCXOlIH
"3 p 'HO'lH 'X ueH HaCOOTBeTCTBYJOIUHe TO""P ', pa6ou, HilH YCJlyrn.
rnoBO . ""nolH"c6op..
151
2) CTpaXOBb!e Bb!JU]3Tbl np H3CTYmleH CTpaxoBoro cn)"l3.11,
nonYLJeHHble OT (-lHocTpaHHok opraHl13aUI1I1;
3) nOX01\bl OT cnonb30BaHIUI 3a npenenaMI1 POCCI1HCKOH <De1\e--
paUl111 3BTOpCK X IUlI1 I1HblX CMe>KHb!X npaB;
4) nOX01\bl. nonYLJeHHble OT C1\3'J11 B 3peHllY I1n I1HOrO cnonb-
30BaHI1Sl I1MywecTBa, H3X01\.IIwerocSi 33 npenenaM POCCI1HCKOH
<De1\epaUI1I1;
5) nOX01\bl OT pcaJU133mm: He1\BI1>KI1MOrO I1MYilleCTB3. H3XOlUlIU\ -
roC.II 33 npe1leJi8Ml1 POCCI1HCKOH <De1\epaUI1I1; 3KUI1H nl1 I1HblX ueH-
HblX 6YM3r (3a npe1\enaMI1 POCCl1tiCKOti <DellepaUI1I1). 3 TaKJKe noneH
YLJ3CT Sl B yCT3BHbiX Kamrr!\.liax I1HOCTpaHHblX OpraHI13aUI1i1; npaB
Tpe6oBaHI1Sl K I1HOCTp3IiHofl OpraHl13aUI1I1; Horo HMywecTBa, H3-
XO.A.IIwerOC 3a npe1l:en3MI1 POCCI1i1CKOti <DellepaUI1I1,
6) OOJHarpa)I{AeHl1e 3a flblnontJeHl1e TpynOflblX I1nl1 I1tJblX 06 3aH-
HocTei1, BblnonHeHHYIO pa60Ty, OKa33HHYIO ycnyry, COBepWeH e 1I:dj-
CTBI1Sl 3a npellenaMI1 POCC i1CKOft <Dellepau l1,
7) neHCI1I1, noco6 Sl, CTl1neH1l 11 11 Hble 3H3J10rl1'lHble BblnnaTbl.
non)"leHHb!e H3J1oronnaTenbllll1KOM B COOTBeTCTB 11 C 3aKOH01\arenb-
CTooM I1HOCTpaHHblX roCYllapcTB;
8) nOX01\bl. nony<leHHble OT I1CnOJlbJOBaHI1.11 J1106b1X T)J3HCllopTHbiX
CpellCTB. BKJ1IO'I3.11 MOpCKl1e, pe'JHble. B03llYWHb!e CY1l3 11 3BTOMO-
6ID1bHbie 'I]JaHcrrOjJTHble cpellcrna. a TIlKJKe WlJla4Jbl 11 I1Hbie CaHKU 11
3a npocToi1 (33llepXKY) TaK X TpaHcnoprHblX CpellCTB B nYHKTaX
norpy3KI1 (BbirpyJKI1);
9) I1Hbie nOX01\bl. nOJlYLJ3eMbie H3.fIOrOnnaTenbllll1KOM B peJYJ1b-
TaTe ocyweCTBJ1eHIUI 11M neSiTenbHOCTI1 3a npellenaM POCC fiCKojj
<DellepaUI1I1.
ECJl nOJlO)KeHI1H KOlleKCa He nOJBOnSiIOT 01\HOJH3'JHO OTHeCTI1
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KOB B POCCl1ticKofi <DellepaU}]11 J1I160 K .oOxO.AaM OT I1CTOLJHI1KOB 3a
ee rrpelle.l1aMl1, TO OTHeCeHl1e DOXO.Aa K TOMY 11.1111 I1HOMY I1CTOLJHI1K)'
ocyweCTBJUleTCSl MI1HI1CTepCTBOM I»I1HaHCOB P<D.
B ue.l1SlX HaJIoroo6J1oJKeHI1Sl .oOX01\aMI1 He npl13H81OTC.II .oOXOllbl
OT onepaul1i1, CB.II33HHblX C I1M)'weCTBeHHbIMI1 11 HeI1MywecTBeHHb!-
MI1 OTHOllleHI1SlMI1 1»11311'leCKI1X .nI1U, rrpl13H3BaeMblX 'l.l1eH3MI1 CeMbl1
11 (11.1111) (j.l1113KI1M pOllCTBeHHI1K3MI1 B COOllK'TCl1'II1 C CeMei1HbIM
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BbIXCOrnaWeHI1i1.
152
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HaJlOroBaR 633a. npH onpe.ue.rreHHI.f HaJ]OroBO 003bl Y'IHTblBaJOTC.II
oce AO:«>J:lbIIiaJ10rOnnareJ1bLUI1Ka, nOJl)"1eHHb!e 11M K3K B .aeHOKHoi1, TaK
11 B H:nypaJIbHoi1 lJ>opMe 111111 npaso H3 pacnop.IDKeHl1e KOTOpblMI1 y
Hero BOJHHKJlO, a T310Ke llOXOIlbl B BlUle MaTCpmulbHoi1 BblrODbl.
K .QOXOD,aM, nOJ1)"1eHHbIM HaJ10ronn3TeJlbWI1KOM 6 Hamypc1JJbHoii
tjJopMe. OTHOCRTC.II:
I) OnJl3T3 (nOJ1HOCTblO I1Jm 'UICTH'-JHO) 33 Hero OpraHI1JaUIffiMI1
WJlM I1H1UlBHllya.%HblMl1 npe1lJ1pl1HI1M3TeJHIMI1 TOBapOB (pa60T, YCJlyr)
IUU1 HMywecTBeHHblX npaB, B TOM 'JI1CJ1C KOMMYHaJlbHblX ycnyr. 1111-
T8H1U1, OTllblXa, 06Y4eHI1SI B HHTepecax HaJioronnaTeJ1bWI1Ka;
2) nonY'IeHHble HaJlOrOnn3TeJ1bIllItKOM TOBapbl. BbrnOJ1HeHHbre B
I1HTepecax HaJloroWlaTeJlbillHK3 pa6oTbl. OK33aHHble B I1HTepeC3x H3-
Jloronmnenbllll1K3 ycnyrH H3 6e3BOJMe31lHai1 oCHoBe;
3) OJUJ8Ta Tpyna B H8l)'paJlbHai1 $opMe.
npM nOJlyqeHHI1 HaJlarOnJl8TeJ1bWI1KOM Lloxona aT apnlHmaUHH: H
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TaBapOB (pa6or. yClIyr). "HOro 11M}'ll.ltt1Ba HaJlOroBa 6aJa onpeneJ1J1-
eTCJI no. pblHo.'1Hai1 CTOMMaCTM. npH 3TOM B CTOMMaCTb TaKMX TOBapoB
(pa6oT. YCJ1yr) BK.fIIO'ffieTC}[ COO11IeTCTB}'JOllia}[ CYJ.fMa HJ],C 11 8KUM30B.
lJ,oxO.llaM HaJlarOnJIaTeJ1blliI1Ka, naJ1yqeHHbIM 6 6UJe JIIamepUaJ/b-
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HaJlOrOnJ1aTeJ1bWI1Ky2;
1 B 3TO t c. Y'1ac Hal0rcBaR 6aJa onpene.UeTCR Kat: npellbilUCHHe CYMMbI npoQCHTOB 311
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MOJaBHCJ1MLIMH no OTHOlUeHI<1O K HaJIoron;!aTe bUlJ1KY. B Of'ibl"HbI YCJ10BJ1" 1,,-
liaM. He JlB. JlIOUlJ1MCA BJaHMOJaBHCJ1MblMH. HM IJCHalotH pcanH3aUHH Hj]CH1H Hblx
(QI1I10po.IlHbI )TOBapDB (pB601. yc.lyr) Ha oronnaTe.'bUlJ1KY
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153
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6YM3r 1 .
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YlIeplK3Hl1S1, TO OHl1 He YMeHbW310T HWloroB}'1O 633Y.
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35% (CT3BKa WlSI Bbll1rpblwdj 11 M3TepltaJIbHoi1 Bblrollbl). HaJloroBaS!
6333 OnpelleMleTCH OTlleJlbHO no KalKlloM}' BrulY noxonOB, B OTHO-
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XOlIbl MHHYC CYMMa H3J10TOBbIX Bb!'IeTOB. no CT3BKaM 9, 30 11 35% -
TOJlbKOLlOXOllb1.
ECJlH CYMMa HaJ10rOBblX BbNeTOB B HaJ10rOBOM nepltoJ\e OKaACeT-
c.!! 60Jlbwe CYMMbl lIOXOllOB, n01l1leIKaWltX HaJ1oroo6JlOlKeHI1IO 3a
3TOT >Ke HaJ10rOBbIW nepMOlI. TO npl1MeHI1TeJlbHO K 3TOMY H3J10TOBO-
MY nepl1o.ny HaJ10rOBaJ.l 6aJ3 no nOXOllRM, 06J13raeMblM no CTaBKe
13%, npHHl1M3eTCSI paBHoit HYJlIO. H3 CJlenYIOWl1ft HaJ10rOFlblft ne-
pl10n pa3HI1Ua Me)l(LlY CYM}.IOft HaJ10rOBbIX BbI'IeTQB B ::ITOM HaJ10ro-
BOM nepl1011e 11 CYMMOW llOXOll0B He nepeHOCI1TCSI. Ja ItCKJlI01.JeHlteM
HOBoro CTpOl1TeJlbCTBa l1JU:I nOKynKM LlOM3 (KBapYltpbl).
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p3IKeHite T3KHX .oOXOL\OB, nOllJle>K3WItX HWloroo6J1o>KeHl1JO. nplt
3TOM HaJ10rOBble BbI'IeTbI He npI1MeHSlIOTCSI.
J],OXOllbl, BblpalKeHHble B I1HOCTpaHHOW BaJlIOTe. nepeC1.Jl1TbIBa-
IOTCSI B Py6J1!1 no KYPCY 6aHK3 POCCItI1, YCT3HOllJleHHOMY Ha .naTY
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db(, nonY1.JeHHble B BI111:e crpax08blX Bb[flJl3T B CBII)" C HaC1)InJleHHeM
COOTBeTCTBYJOIllItX CTpaXOBblX CJlY1.J3eB:
I) no norOBopaM 06S1J3TeJlbHOTO c-rpaXOBaHl1S1. ocyweCTBJlSleMOrO
B 33KOHOllaTeJlbHO YCT3H0BJ1eHHOM nopSl.!lxe;
1 B:lTOMcnY'IaeHaJlOroe.m6a3aOnpeiIenflerCSlIGIKnpceblWClmepblHO'IHORCTOHMO-
CT" III'H" IX fiy'tar. onpeJle.. "e..on C Y"CTO" npeilcnbHO;; rpaHmlbl K0J106aHlt;; PbJ-
HO'IHORuCHblUCHHblx6yMar.HaJlcYM"oRc!>aKTH'ICCKHXpac\OIlOBHaJlOronnaTC%UlHKa
HalIXnp,,06peTOH"C
154
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JKI13HI1, JaIUlIO'1eHlibIM Ha CpoK He MeJiee nJ.lTM neT Ii B Te'l.etU1e 3TI1X
n TI1 neT He npenYCMaTpI1BaIOWI1M CTpaXQBhIX BbrnJJaT, B TOM I1I1Cne B
Bl11le peHT Ii (111111) aHHYIfICIOB (:m HCKJ1IO'JemJeM cqnwDofi BblmJaTb!
B CJ1)"1ae CMepTI1 Jacrp<u((maHHoro 'I11I.-Ia). B nOJ1b3Y JaC:TpaXOBaHHOro
Jll1ua. CYMMbl ClpaXOBblX BblnnaT no TIlKI1M noroBopaM co CpoKOM Me-
liee nJ.lTH ner He 6}Vym Y'1Umbl6ambCR npH onpelleneHIWI HaJiOroBofl
Oa3hI, eCJII1 OHI1 He npeBbllllaJOT CYMM BHeceHHblX <!JH3l1l1eCKI1MI1 1111-
uaMI1 ClpaXOBbIX B3HOCOB, YBeJ1I1'JeHHbIX Ha neflCTBYIOWYIO CTaBKY pe-
J.tHaHCl1pOBaI-UHI EaHKa POCCI1I.f. B npontBHOM CJI)"Jae pa3HI1U3 Y'UI-
Tb!BaeTCH npH onpelle. eHI1H H3JlOroOOW 6a3bl 11 nOlU1e)l(I1T HaJloroo6-
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CaHaTOpHo-KypopTHb!X nyTetlOK).
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KflKNeHHblM co cTpaxoBblMH OpraHl13i:1UHSlMl1, eCJ111 Ti:lKHe BbmnaTbl
ocyweCTBJlSlJOTC.II JTp HaCTyrrneH H neHC OHHbIX OCHOBaHl1k B co-
OTBeTCTBIf C 3aKOHOlIaTeJlbCTBOM PCI>.
npH onpeneJleH 1f HanoroflOii 5a3bl )"I TblBaI-OTC.II C)'MMbI cTpa-
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cpencTB pa6oTollinendi. I1CKJlJO'1eH e cocraBJII1JOT cnY'1aH. KOrDa
CTpaXOBaH e 1}J 3Jj1leCK X nHU JTpOH3BOn TCSI pa6OTonaTenSlM no
110roBopaM: 06.113:ITeJlbHOro CTpaXOBaH SI. no6pOBonbHoro CTpaXOBa-
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no llorOBOpy l106pOBonbHoro HMyrnccTBcHHoro CTpaXOBaH SI
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HIfIO 3Toro I1MywecTlia cTpaXOBblX B3HOCOR:
. nOBpe>KlleHI1S1 3acrpaxOB<lHHOro HM)U.lCC1lJ8. (HMyrneCTBa TpeTb-
HX n u) - KaK pa3HI1Ua Me nOn)"leHHotl CTpaxoBotl BbmnaTotl H
rnoBO . ""nolH"c6op..
155
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neHItH) 3TOro ItMywecTlm (B cJlY'lae. eCJIIt peMOHT He ocyIUeC1BIIJIJICJI).
11J11t CTOItMOCTblO ero peMOHTa (nOCCTaHOBJIeHHJI) - nplt OCyweCTB-
neHlt1t peMOHTa. YBeJlH'ieHHbIMIt Ha CYMMY ynJla'ieHHblX Ha CTpaxo-
BaHlte TaKoro HMyweCTBa CTpaXOBblX BJHOCOB
060CHOBaHHOCTb paCXOllOB. Heo6xOlll1MblX lUIH npOBelleHI1J1 pe-
MOHTa JaCTpaXOBBHHoro I1MywecTBa. B TOM cJlY'1ae. eCJlI1 peMOHT He
npOI1JBOllI1J]CH. nOllTBep>K!J8e"lUi 1l0KYMeHTOM. COCTI!BJleHHbIM crpa-
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HOCTb pacXOllOB HB npOI1JBelleHHbiti !)eMOHT (BOCCT8HOBJIeHl1e) JaCTpa-
XOBaHHOrO I1I\.I)'lUCCllJd nOllTBe(JJIUU\erCJI cneJ:\YlOlllH"1I1 nOKY\leHTaM}C
I) norooopOM (KonHeti norOBopa) a BblnOJlHeHlt1t COOTBeTCT-
BylOWHX pa60T (06 OKaJaHHI1 YCJlyr);
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pa60T (oKaJaHHbIX YCJIyr);
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HOM nopHllKe. nOllTBep)l()1alOWHMH 4>aKT onnaTbl pa60T (yclIyr).
flpH 3TOM B Ka'ieCTBe 1l0XOJIa He Y'lItTbIBaIOTC.II CYMMbl B03Me-
weHHblX CTpaXOBaTelllO 11111t nOHeceHHblX crpaXOBIllHKaMH paCXOllOB,
npOI1JBelleHHblX B CBHJH C paCClIellOBaHlteM o6cu»I"leJlbCTB H3Cl}'n-
neHItJl CTpaxoBoro ClIY'laH. YCTaHOBlIeHHeM paJMepa ywep6a. ocywe-
CTBlIeHlteM cyne6HblX paCXOllOB. a TaIGKe HHblX paCXOllOB B COOTBeT-
CTBItI1 C neticTByIOWI1M JaKOHOllarellbCTBOM It YClIOBItJlMH norOBopa
HMYllleCTBeHHoro crpilXOBBHI1J1.
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llapCTBeHlloro neliCHOHlloro o6eCne'leHIUI II C1))iI'lOBallIl}l. npH onpe-
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COOTBeTCTRl11t C 3aKOHOllaTellbCTROM PCI>,
2) HaKonltTellbHaH '1aCTb TpynoBo neHCItI1;
3) CYMMbl neHCI1t1:, BblnJIB'iItBaeMbIX no norOBopaM HerocynapcT-
BeHHoro neHCHOHHoro 06eCne'leHI1J1. JaKJIIO'IeHHbIM 4JH3H'ieCKH"iH
JIltuaMH C HMelOWI1MH COOTBeTCTBYIOIllYIO JIl1ueHJ(11O POCCHi1CKHMH
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4) cyMMbl neHCItOHHblX B3HOCOB no lloroBopaM HerocynapcTBeH-
Horo neHC(10HHoro o6eCne'leHI1J1, 3aKJIIO'IeHHbIM opraH(13aUHJlMI1 H
156
Pa:tD.enll_XapaK1ep"CT".aOCHOBH XHMorOBHc6opo"
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31110 pOCCHiiCKI1MI1 HerocynapCTBCHHblMt1 neHCI10HHblMI1 4JOHllaMt1;
5) CYMMbI neHCI10HHblX fl3HOCOB no .norOBopaM HerOCYDapCTI'IeH-
HOro neHCHOHHoro o6ecnc'JeHI1J1. JaKJIIO'JeHHbIM 4JHJH'ICCKHMI1 JU1-
uaMH C I1MelOWHMl1 COOTBe"Icr1I)'JOillYIO JU1UCH3IHO POCCWi1cKHMI1 He-
rocynapCTBCHHblMI1 neHCWOHHblMH 4JOH!WMH B nO}]b3Y JIPYrHX JU1U.
flpl1 onpelleJleH nl HaJlOroBOi1 6a3bl )"Iumb/8a10mCJ/ (naHHblc cyM-
Mhl nOllJlC>KBT o6J1o>KeHJ.IIO y I1CTO'lHHKB BblruJBT):
. cyMMbl neHcHti 4111311'1eCI<I1"1 lIHua"l. flblnJ1B'JrllJaCMblX no .00-
rOBopaM HerocynapCTBeHHOrO neHC110HHOrO o6eCne'l.eHHI1. J!lKJlIO-
'JeHHbIM opraHJ.1JaUHRMH 11 HHblMH pa6oromueJUlMI1 C I1MCJOIUI1MH
COOTBI:TCTByJOWYIO JU1UCH3111O POCCl1i1cKH"IH Herocy.napCTBeHHblMH
neHC110HHb!MI.f IJ!OHll8MI.f;
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Jll1uaMI.f C I.fMelOWI1MI.f COOTBCTCTBYIOWYIO JlI1UeH31.f1O pOCCHi1cKI1MH
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. neHe;«Hbie (BbIKyruJble) CYMMbl 3a Bbl'leTOM cyMM nJ18TC>Kei1
(B3HOCOB), BHeceHHblX 4J11311'leCKI.fM JlI.fUOM B CBOIO n0J1b3Y, KOTopble
nO.11Jle>KaT BblnJ1aTe B COOTBeTCTJlI.f1.f C YCJ10JlI1S1},JI1 (npm:umaMI1) lloro-
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CTBeHHbl"U1 nCHCI10HHblMl1 IJ!OH.aaMH, B CJ1Y'18e nOCpO'1HOrO pacropJKe-
Hl1J1 YKaJ8HHbiX noroBopoB (Ja l1CK.f1IO'1CHI.fCM CJI}"-JaCB l1X nocpo'1Horo
paCTOp;«CHI1J1 no npl1'lHHaM, He JaBHCHWI1M or OOJ1H CTOpOH, 11J111 ne-
pCBona BblKynHofi cyMMbl B npyrofi IJ!OHll), a TalOKe B CJlY'18e l1JMe-
HeHI.fJl YCJ10Bl1ti 3TI1X lIoroBOpOB B OTHOWeHI.fH CpOK8 l1X nefiCTBHJI.
Oco6eHHOCTH ynJ1HTbI H.IJ:Q)JI no lIoxonaM OT 1I0.1CBOro )"IaCTHH B
0JIIlIHII3HllHI. CYMMa HaJJora B OTHOWeHHI.f lIOX01l0B, nOJ1Y'1eHHbIX B
Bl1lle nl.fBl1lleHllOB, onpeneJ1J1eTCJI C )"IeTOM CJ1enyfOwl.fx n0J10>KeHl1i1
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eCJ111 CYMM8 HaJJora, ynJ18'leHH8H no MeCTY HaXO>K.lleHI1J1 I.fCTO'lHI1K8
llOXQ1l8, npeBblUJaeT l1C'lI1CJleHHYJO cyMM) HaJJora B POCCI.fWCKOi1
Q)enep8L(11I.f, nOJl)"leHHIDI paJHI1U8 BOJBpaT)' 113 6101UKeT8 He n01Ule)((I1T.
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157
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BlUle DI1BlUleHllOB, RBJUleTCR pOCCI1i1cKaH OpHIH113aUl1H, TO OI-m npl1-
3HaeTCH HaJlOroBblM areHTOM H onpenenReT CYMMy HaJlora OTDenbHO
no KaXilOMY Hailoronn3TCJlbWI1KY npl1MCHI1TCnbHO K K3X1l0i1 Bbl-
nn3T YK3J3HHblX nOXODOB.
He nodlf!3KOln 1ltl.wz006W3Kf!HUIO (ocB06mKlwJOTcH OT HaJloroo6-
JlO)KeHI1R) CJle.nyKJIllHe Bl11Ibl nOXOllOB <!JI1JI1'JeCKI1X JlI1U.
I. rocynapcTBeHHble noc0611R, 33 I1CKJlJO'JeH(1eM noc0611H no
BpeMeHHOH HeTpyllocnoco6HOCTH (BKJlJO'13R noc06He no yxony Ja
60nbHbiM pe6eHKOM), 3 TalOKC HHbie BblnJl3Tbi 11 KOMneHCilUI1H. Bbl-
nJl3'JI1BaeMble B COOTBC"TCTBHI1 C nCHCTEJyIOWI1M JaKOH011<iTCJlbCTBOM.
npl1 3TOM K noc06l1HM. He nO.DJle.IKaWI1M HaJloro06J1o)KeHI1IO, OTHO-
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BYIOWHM JaKOHOllaTeJlbCTBOM.
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HOBJIeHHblX B COOTBClcrBHI1 C JaKOHOllaTeJlbCTBOM P$). CBHJaHHblX c:
. BOJMelllCHl1eM Bpena 3ll0pOBbJO, npl1'JI1HeHHOro YBe'JbCM I1JIH
HHb!M nOBpeXlleHHeM,
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158
Pa:tD.enll_XapaK1ep"CT".aOCHOBH XHMorOBHc6opo"
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nelfCTflyIOWI1M J.aKOHOLlare1lbCTBOM f>4:I, 3aKOHonareJ1bHblMH aKTaJl,UI
cy6'heKTOB POCCI1 CKOtl: cDe.uepawU!, perneHlUlMH npeJICTaBlHeJlbHblX
opraHOB MCCTHoro caMoynpaBnCHIUI.
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HOBaHHJlM.
. lie )"III'lLIBIlCMble npR onpe,aeJIeHRH lI8JloroBoii l'iaJbI. npl1
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I) HMywecTBO, HMYIUeCTBeHHble npaBa, pa60Tbl H YCJlym, KOTO-
pble nOJlY'leHbl OT npymx JlHU 1:1 nopallKe npenlJapliTeJlbHOH OnJl8Tbi
nponYKUI1H HaJloronJlaTeJlbWHKaMI1. onpene;'JJlIOUlHMI1 nOXOllbl H pac-
XO.1lbl no MeTOLl)' Ha'lI1CJleHI1H;
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Jlora 11J111 3a1laTKa B Ka'leCTBe 06ecne'leHI1J1 06J1JaTeJlbCTB;
3) I1MyIUecTBo, I1MywecTBeHHble I1JII1 HeHM)'weCTBeHHble npaBa,
nOllY'!eHHble B Bl11le B3HOCOB (BKnallOB) B YCTaBHbli!: (CKnanO'lHbli1)
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204
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JU160 npJ.1 pacnpem:JlCHlU1 HMYWCCTB3 JU1KBI{!lHpY Moro 06WCCTB3
(TOHapJ.tweCTBa) Me)l(J1y ero y'IaCTHI1KaMI1;
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Hble npaBa. HMelOWHe neHe>KHYIO oueHKY. KOTopble nOJ1y..eHbl B
npeneJI3X BKJIaJIa yq3CTHI1KOM noToHopa npoCToro TOBapHwecTBa
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Co6crBeHHOCTIf )"IacTHI1KOB norooopa. 111111 pnuena TaKOra I1MYwecTBa;
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nopHllKe;
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HO nonY'leHHble B COOTIJeTCTBl1l1 C Me>K1lYHapollHb1MM noroBopa),m
POCCl1tiCKOM 4'IellepaUHH aTOMHblMl1 CTaHUI1J1MH wm nOBblWeHHJI HX
6e30nacHocTH. HCnOJlb3yeMb1e DJ1J1 npOHJBOllCTBeHHblx ueneM;
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peWel-Ul1O opraHoB HCnOJlHHTeJlbHoti BJ1acnl Bcex YPoBHeti;
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Py, ecnH TaKHe 3aTpaTb1 He nODJ1e}l{aT BKJlIO'{eHHIO B COCTaB pacxo-
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. OpraHHJaUl1M, eCJ1M YCTaBHblM KanMTaJI nOJl)"18IOwei1 CTOpOHbl
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205
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lleHl1eM 11eHe)l(HblX cpellCTB) He nepeD.aeTCJI TpeTbl1M ImuaM;
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JleHHOM no.P llKe,
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caCTBB KaTOpblx BXOlIJIT o.ca6o. pMI.fBUl1o.HHO o.naCHble (1 JUlepHo.
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TOB HB Bcex CTMIUlX )!(113HeHHo.ro UI1KJJa 11 I1X paJBI.fTI1H B coo.TBeT-
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rl.fl1. YKa3aHHbIe CpCllCTBa no.1lJIe)l(aT BKJlIO'IeHI.fIO B caCTaB BHepea-
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no. UCJ1CBo.MY HaJHBlIeHl110 B TClI.CHl1C o.llHo.rO rOlla no.CJle o.KOHlIaHI1J1
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1ICTo.lI tlo.J1lYWHblX Cy.no.B B Bo.31IYWHOM npoc1p8HCTBe Po.CCI1HCKOH
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. cpellCTBa, no.JlY'JaeMble MClll1UI1HCKI1MI1 o.pr3HI1JBUI1HMI1 33 o.Ka-
3BHl1e MCllI1U11HCK(1X YCJIyr 3acTpaXOBBHHblM 1II1UaM or CTpaXo.BbIX
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11M ::JKUI.Ji1, 111160 paJHIiUbI MeJKllY HOMI.JHaJlbHOi1 CTOI.JMOCTblO HOBblX
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HI1It MCJKllY 8KUliOHcpaMii 3KW:!i1 B CBSlJIt C YBeJllt'ieHlieM YCTaBHOrO
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aKUltOHep3 B 3TOM aKlUloHepHoM o6wecTBe);
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peOUeHKIt nparoueHHblX K3MHei1 npl1 I1JMeHeHltl1 B yCT3HOBJIeHitOM
nOpRllKC npei1cKyp31tT0B paC'ieTHblX ueH Ha nparoueHHble KaMHIt;
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1130WJlO YMeHbweHl1e TdHHOro Kanl1TaJIa opraHI1JaUl111 B COOTBeT-
CTBltl1 C Tpe60B3HI1S1MI1 3aKOHO.QaTeJlbCTBa P<D.
18) CTOI1MOCTb MaTepl1aJ10B 11 I1Horo I1MyweCTBa. nOJlY4eHHblX
nplt lleMOHTIDKe, paJ60pKe nplt 11I1KBl11laW:!11 IJ},IBOnItMhIX I.IJ 3KC[]}]ya-
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11 MYHI1W:!naJ]bHbIMI1 o6paJoBaTeJlhHhlMI1 yqpe)((QeHI1S1MI1. a TaJOKe He-
rocynapcTBeHHblMIi o6paJOBaTeJlbHblMI1 yqpe>K1leHI6IMI1, I1MelOIUI1MI1
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208
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3BI13lW10HHbIX. TeXHH<leCKHX 11 BOeHHO-npJ.1KJ1MHbIX BIUlOH cnopTa B
COOTBeTCTBHl1 C J.aKOHOlWTtl1bCTBOM P4>.
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HblX 6YMar no pbIHO'IHOH CTOHMOCHI;
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HblX 6yMar;
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JloronJIaTenblli(1Ka TeK}'lllero HanorOlloro nep(1ona.
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248
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MeTOllOD OUCHKI1.
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. CYMMbI H3'JI1CneHHbIX HaJJo.rOnJ1aTeJ1bWHKo.M .DI1Bl1JleHLIo.B 11 .npy-
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250
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253
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254
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a TaK)I(e HaJ10rOBblM opraHaM no MeCT)' HaXO>KlleHI1S1 o6oco6JJeHHblX
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IfC'1I1CJ1eHl1e HaJlOrOBO 6a3b[ no HMOIY Ha npl16b[nb np0I13BODI1TC>I
Ha OCHOflaHlfl1llaHHb!X HaJlorOBoro )'lJeTa.
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TenblUl1K BnpaBe caMOC1OSITe1IbHO llOnonHSlTb npl1MeHSleMble pentcTpbI
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L1l1it. oCYll1eCTB!leHHbIX HaJlOrOnJlaTeJlbll1l1KOM B Te'1eHl1e OT'1eTHOrO
(HaJlOrOBoro) nepI10.1la;
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HOCTblO 11C'JI1CJleHI1R 11 ynnaTbl B 6101IJKeT Ha.rJora.
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nOJlI1THKe DJlR ueJleit HaJloroo6J1oJKeHI1JI, yrBep)l()18eMoj::! COOTIIeTCT-
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L1Hit 11 (11J111) 061>eKTOB B L1CJlSlX H8J10roo6J!OJKeHI1J1 ocyweCTBJlSleTcSI
HaJlOrOnmlTeJlbIllI1KOM B cJlY'18e 113MeHeHI1J1 J8KOH01l8TeJlbCTBa 0
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TI1Ke np(1HLll1nbl 11 nopSlllOK OTpa>KeHI1J1 3TlLX BI11l0B neSlTeJlbHOCTI1;
6) D.aHHble HaJlOrOBOro Y'IeTa nOJl>KHbl OTpIDKaTb:
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. cyMMY OCTaTKa p3CXOliOB (y6bITKOB). n01\JleJKawyJO OTHeCeHl11O
Ha paCXOllbl B cnellYIOWI1X H8J10roBbIX nepl10HaX;
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274
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BalOTC>1 OpraHI1J3Ul1ei1 CaMOCTOJlTeQbHO 11 RBJlRIOTC>I npl1J10)KeIiI1J.1MI1
K YLJeTHoi1 nOJlI1THKe opraHl13aL!11111U1R LlMei1 HaJloroo6J10)f(eHI1S1.
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rnoBO . ""nolH"c6op..
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COCTaBneHl1e perl1CTpoB.
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nOllTBepJKD.eliO nOllnl1CblO OTBeTCTBeliHoro 1I11ua. BHeClllerO I1CnpaB-
Jlelil1e. C YKaJaHl1eM lliITbl 11 060CliOBalil1J1 BHeCI:HHOrO I1CnpalJJ1eHI1H
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BOlIHTCH HaJ10ronnaTenbWI1KOM Ca l('ICT{UIl'eJ1bHO. I1CXOlUl 113 llaHHblX
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TaKoit paClJeT lKlIDKeH 06H3aTCJ1bHO C011Cp)l(aTb CIJe11YIOIllI1C illIHlible.
I. nepl1on. 3a KOTOpblft OnpelleJlJleTCJI 1-UIJ10roBIDI 6113a.
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nCpI1011e. YMeliblllalOUUlX cyMMY 110X0110B.
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6. CYMMY Bliepean}13aUI101iIibIX pacxOllOB.
7, npl16blJ1b (y6b1TOK) OT JlHepeaJ1113aUI10HHblX onepaul1H.
8. HToro HMorOBYIO 6a3Y 3a OT'IeTHblit (HaJ10rOBblit) nepl1o
9. HCKJlIO'IeHl1e 113 HaJlorOHotl 6a3b! CYMM y6b1TKa, n01lJ1e>KaIllI1X
nepeHocy C npOlllJ1blX nepl10noB.
5.6. Honor HO ,A06bIIjY nOne3Ht:.IX I1CKonOeMblX
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1Ie3HblX HCKonaeMblX Ha KOHTI1HeHTaJlbHOM weJlt4Je POCCl1ikKOH
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TOp(1H HaX01UITCJI nOli IOpHClll1KUl1eH POCCl1ilcKOH <Dt:1lepaUI1I1 (11(160
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298
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(3UJIUeKQ-
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r H;raHJ\CKHilTlOJIeHb MO KOi1 3afll.\., xoX.lla'l 350
K bIJl3TK3.JliI fa 200
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TIOJICHb, TIO. CHb06bIKHOBeHHblA 150
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306
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cocraB8 om,eKToB .lKl1BOTHOrO Ml1pa. npenoTBpalllcHlul H8He-
cemur ywcp6a 3KOHOMI1Ke. )((I1BOTHOMY Ml1py 11 epent ero
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TOB, ocyweCTBJ1J1CMOro B COOTBeTCTBl111 C pa3pernCHI1CM ynoJl-
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pb!6DXo.3HMCTBeHHbIX o.praHl13aUl1ii.
- BKJlI04eHlibiX B nepe4eHb, ymep)!(£laeMblM npaBJ.lTenbCTBOM PctJ.
- B npenenax rDnDBDro 06'beMa npDMblWJleHHblX KBDT, He npe-
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307
2) 4JYHKUItOHl1pyIOT H3 I SlHB3PH 2002 r. He MeHee nSlTI1 JleT;
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4) JaperHCTpl1pOBaHbl B Ka'JeCTBe IOpWlI1'JecKoro Jll1ua B COOT-
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(11,111) BblJ101JJ1eHHblX om,eKTOB BODHblX 6110J10rlt'ieCKI1X pecypCOB B
CTO(1MOCTHOM BblpaJKeHl111 6oJ1ee 70% o6wero 061>eMa peaJI(1JyeMot1
I1MI1 nponYKU(1I1.
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Mupa ynJ13<JI1BaJOT C}'MMY coopa npl1 nonY'leH(111 Jll1ueHJ1t11 (paJpe-
weHJ.1SI). YnJ13Ta np0(13BO.QHTCJI no MeCT)' HaXO)K.QeHliS! opraHa. Bbl-
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He n03llHee 20-ro 1I1{CJI3.
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. nnaTeJ1bll1ltKaMI1 - 4J1131t<JeCKI1MIt JlI1U3MI1. 33 I1CKJUOlleHl1eM
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opraH3, BblllaBWero J1I1UeH3111O (pa3pellleHl1e);
. nnaTe.%WI1KaMI1 - opraHl13aUI1S1MI1 I{ (1H.QI{BWlyanbHbIMI1
npennpl1HI{MaTeJ1HMI1 - no MecT)' CBoero Y'leTa.
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npel1CTaBIISlIOT B HaJlorOBb!e opraHbI no Mecry CBOero )'lIera CBe1IeHI1S1:
I) 0 BbUl3HHb1X J1l1ueHJl1flX;
2) 0 cYMMe coopa, n0ll11e)!(3weii ynn3re no K3>KAoii JlItUeH31t1t.
3) 0 epOKax ynJ1aTbl coopa.
308
Pa:tD.enllXapa<Tep"CT".aocHoBH xHMoroBHc6opo"
OpraHI13BW'Il1 11 lJHJ\l1l!lfJIY.L'IbHb!e np ,QnpI1HI1Min Jm. Ocyw.eCTB-
JlJllOume JllfueH3lipoBaHHoe nOJ1bJOBaHl1e oD6eKmaMu JlCU60mHOcO -'.tupa.
.DO}1)KHbl np llCTalUIJlTb B H!UlorOBbIH opraH no Mecl)' HBXQ)IU!eHI1SI op a-
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. 0 CYMMax c6opa, nO.1lJ1e)l(B1W1X ynmiTe, If CYMMax 4JaKTl1l1eCKI1
YJlJIa'JeHHblX C60pOB.
no I1CTe'JeHl11.J cpoK8 neikTBlul JII.1lleH31111 H8 n0J1b30BaHl1e 06b-
eKTaMI1 >KI1BOTHOro Ml1pa opraHI13aUlU1 11 I1HIU1BHJlYaJIbHble npellnpl1-
HI1MaTeJlI1 BnpaBe 06paTI1TbCJI B HaJJOrOBblH opraH no Mecry HaXO)l(-
neHiiSl OplOHO, 6blrJ08W€2Q .1I.lf.j€H3111(J, 38 3aIJeTOM 11111{ B03BpaTOM CYMM
c6qJa no Hepeamf30BBHHbIM 1U1U(.'HJIUIM. 3a1.JeT WU1 BOJBpaT cyMM
c60pa no TaKI1M J111UeH311J1M ocyweCTBJUleTCJI B 06weM nOpJlllKe. yc-
TaHOBJIeHHOM no BCeM Ha oraM 11 c60paM. nplf YC110BIfIf npeOCTaBJIe-
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BJlJlIOWlfe JlI1ueH311pOBaHHoe n011b30Bam:le 06beKmG,IIU 60i)Hb1X 6UOAO-
U'leCIWX peCJ'JX06, nOJ1)KHbl npellCTannJlTb B HMoroBblti opraH no
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. cyMMaX c6opa. n01U1c;«aWIfX yrlJUlTe B Bl11le DaJOBOrO 11 pery-
JlHpHblX BJHOCOB.
3a'leT 111111 B03IIpdT CYMM c60pa no TaKIfM JllfueH311J1M KOlleKCOM
He npellYCMOTpeH.
5.9. r ocy,nopCTBeHHOR now.nJ..1J-to
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opraHl13aulff:! 11 1]>1f311'1eCKI1X 111111 npl1 I1X o6paWeHI11f B rocynapcT-
BeHHbie opraHbl. opraHbl MecTHoro caMoynpanneHI1J1, I1Hbie opraHbl
If (111111) K l1011>KHOCTHbIM 1I11113M. KOTopble yno11HOMO'JeHbl B COOT-
BeTCTBlf11 C JaKOHOD.aTeJlbCTBOM PeD, cy6'beKTOB POCCI1f:!CKOt! eDeJ1e-
paUl111 If HOpM3TI1BHblMI1 npaBOnblMI1 aKTaMI1 opraHOB MCCTHoro
caMoynpaBJIeHI1J1 conepuraTb KlpI1ll.H'leCKI1 3Ha'lI1Mhle net1cTBI1J1. npe-
nycMoTpeHHble TJI. 25 3 HK PeD (KPOMe neticTBHti. cOBepuraeMblx
KOHcyJlbCKI1MI1 y'Jpl:)KJleHI1J1MI1 POCCI1f:!CKOf:! eDellepaUI1I1).
fnana 25 3 HK PeD BBeneHa n nef:!cTBl1e Ha TepplfTOplf11 Poccl1f1-
CKOti eDellepa111111 c I JlHBapH 2005 r. MOllC11b :Horo c60pa npeIl-
CTaBJIeHa Ha pl1c. 5.30.
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I - -
1 =
310
Po:tD,enllXaponepHCTH"aOCHOBHblXHMoroBHrnopoB
ll'lmW'bfl(UKaMU roCnOllJJU:lHbl np :JHaJOTC.ll OpraHI13amm 11 4J11-
3i1'JeCKl1eJlI.1U3 flCJ1Y4ae.eCJ111 OtU1.
I) 06paW31OTC.II 33 COBepWeH(1eM IOpWU1'leCKI1 3H3'1I1MbIX neitcT-
BI.dt (BbllIa'l3 lIOKYMeHTOB. I1X Komfi1. ny6;JIHGUOB npJ.1paDHI1BaeTC.II
K IOpWU1l1eCKI1 3H3111Uih!M lldlcTRIUIM);
2) BblCryITaIOT OTBeT'II1KaMI1 B cynax o6wei1 JOpI1CllI1KUI1I1. ap-
611Tpa;KHblx cynax I1Jm no lleJl3M. paCCM3TpJ.1BaeMbIM MJ.1pOBbIMI1
CYlIb.llMI1, 11 eCJ111 npl1 3TOM peWeHl1e cyn3 npl1HSlTO He B I1X nOJlb])'
M I1CTeu oCBo6mlUlCH OT ynJl3Tbl rocnOlllJU1Hbl.
06beKmOM 06J():»certWf rocnOlllJU1Hoi1 .IIBJUIIOTC.II 60nee 100 BJ.\1l0B
IOplflIJ.llJeCKIf 3H3'II1MhiX nei1cTBI1H. KOTopble paJ1leJUIJOTC.II H3 ceMb
OCHOBHblX rpyrm
I. I1cKoBble 11 IiHblC 33.11BJ1eHI1S1 11 )!(BJJ06bl, nOltaBaeMhle B CYlIhl
o6wefi IOpI1C!U:lKUlU1. ap6lnpIDKHb!e CYllbl. MJ.1pOBbIM cynbHM, B KOH-
CTI1TyUI.JOlilibli1 Cyn PIP I.J KOIil.-nI1)UI101iIible (yCTaBlible) cy.Qb! cyGb-
eKTOB POCCI.JWCKOW <De.aepaUIU1 (cTanH 333 2 °, 333 22 , 333 23 HK PIP).
2. COBepweliHe HOTapl18J1bHb!X nei1cTBHi1 HOTapHycaMI1 rocynap-
CTBeHHblX HOTapl18J1bHbiX KOHTop 11 (11J111) 3aKOHOllaTeJlbHO ynoJlHo-
MO'leHHbIMH lia TO llOJl;KHOCTHbIMI1 1II1U8MI1 opraHOB I1CnOJlHI1TeJlb-
HOi1 MaCTH, opraliOB MecTHoro caMoynpaMeHHJI (CT. 33324).
3. focynapcTBeliHml pefHCTpaUl1J1 aKTOB rpa)l(1laHCKoro COCTOH-
HI1J1 I.J npyrl1e IOpl1lll1'JeCKI1 3Ha'JI1Mble nei1CTBI.JJI, cOBepwaeMble op-
raHaMI1 3anHCH aKTOB rpa)l()1aHCKoro COCTOSlH(1J1 11 (1HblM(1 ynOJlHO-
MO'leHHbIMI1 opraH8MI1 (CT. 33326).
4. CORepWeHl1e nei1cTRI1i1, CflJl3aHHblX C npl101JpereHl1eM rpa)j(-
naHCTBa POCCI1WCKOW <DellepaU(1H 111111 BblXOlla H3 rpa)l(ll8HCTBa Poc-
CI1HCKOH <De.aepaUI111, a TalUKe C B'be31l0M B POCCI1HCKOH <Dellepam:l11
11 BblC3ll0M 1.J3 POCCI1HCKOi1 <De.aepaUl1l.J (CT. 333 28 ).
5. COBeprneHHe llCHCTBI1H no OI]>I1UHa.rJbHOH pernCTp8UHI1 npo-
rpaMM .QJIJI 3J1eKTpOHHblX Bbl'lI1CJ111TeJlbHbIX MaWI1H, 6a3 naliHblX 11
TOnOJlOrl111 I.JHTerpaJlbHblX M(1KpOCxeM (CT. 33330).
6. COBeprneHl1e neikTDI1i1 ynoJlHOMO'JeHHblMI1 rocynapCTBeHHb!-
MI.J Y4pe)l(lleHI1J1MI1 npl1 OCYll{eCTBl1eli(1H l]>enepaJlbHOrO npo6(1pHoro
Hamopa (CT. 33331).
7.0CYrneCTBJlelil1e rocynapcTIICHHOI1 perl1CTpaUl11.J 11 npo'mx
IOpHJlI1'1eCKl1 3Ha'lI1Mb!X neWCTBI.Jw.
[loCJ1ellHHJI rpyrma IOpl1.lll1'JeCKI1 3Ha'Jl1Mb1X nei1cTBI1H HaI.J60J1ee
o6wl1pHa no ceoeMY COCTaBY. [lOJ1libIH nepe4eHb nei1cTBI1i1 3T0i1
rpynnbl npcnCTaBJICIi B CT. 333 33 , 333 J4 HK PIP OnHaKo, 'JTo6bl naTb
npCllCTaBJJeHl1e 0 wl1pOTe oXB<lTa, npl1BeneM HeKOTopble BMbl TaKI1X
nei1cTBI1i1. focnowJlI.JHoi1 o6J1araeTCJ1 rocy.QapCTIICHHaH perl1CTpa-
rnoBO . ""nolH"c6op..
3I1
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nyaJIbHOrO npennp HI1MaTeJU[, nOnI1TH'leCKOM napnm, cpenCTB M8C-
COBOW I1H4JopMaUI1I1, noroBopoB KOMMeplleCKOW KOHueCC I1, noro-
BOpOB 06 I1nOTI:Ke, norOBopOB 0 JaJlore TpaHcnopTHblX cpenCTB,
CepBI11)'TOB, npaB Ha npenrrpl1S1Tl1e KaK I1MYWCCTBeHHoro KOMnneK-
ca, JlCKapCTBeHHblX cpenCTB, TpaHcnopTHblX cpenCTB, BOJnyWHblX 11
MOpCKI1X cynOB 11 COBepWCHl1e I1HblX pcrHCTpaUI10HHb!X ncticTBl1ti C
HI1MI1, BbmYCKa 3MI1CCI10HHb!X ueHHblX 6YMar 11 I1Hbie perl1CTpaul1-
OHHblC ncticTBI1H.
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11 COBepWCHI1C npoll x IOpl111I1'JCCKI1 JH8'lI1Mb!X ncticnmti: Bb!lla'J8
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HOCTH; npenOCTaBJ1CHI1C paJpewcmdi Ha npalJo Bb!1J03a KYJlbTypHbJX
UCHHoCTeti, npoCTaBJICHI1C anOCTHJlJI, Jlcram1JaUIUI nOKYMcHTOB; I1C-
TPe60BaH e nOKYMemOB, npoJle.1lCHl1e arreCTaW1t1:, BbL!la'la opnepa Ha
KBaPTHPY; Bbllla'la pa3peWCHI1S1 Ha pacnpocTpaHeHl1e Hapy>KHoti peK-
JIaMbl; nOJlY'leHl1e pecypca HYMepaU 11 onepaTopOM CBH311; npaBO
I1CnO]]bJOBaH SI Ha MeHOBaHI1W "POCCI1S1"; "POCCI1WCKaSl CDeliepa-
UI1S1" o6pa30BaHHbJX Ha x OCHOBe CJlOB 11 cnOBOCO'leTaHI1W B Ha-
I1MeHOBaHI1S1X IOpHllI1'1eCKHX JI U 11 JIP.
Pa:lMepbl (CTaBKH) rocnOWJIHHbI. KOlleKcoM YCTaHOBJIeHbl HllI1-
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cm06KU zocnOUJ.lUHbl. rlpl1 3TOM I1CnOJlbJyIOTCSI HBa OCHOBHblX Bl11la
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paJMCpe 0.1% cyMMbl noroBopa, HO He 60J1ce 1000 py5. npl1MCpOM
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323
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324
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>KaWl1e ynJ1aTe npl1 (1CnOnb30BaHI1I1 (1HOro pe.:KI1M3 HaJIoroo6nQ}Ke-
HI1S1, I1C'II1CJlSlJOTC.II 11 ynJ13'1(1BaJOTc.II B nopj.JnKe. npe.LIycMOTpeHHoM
JaKOHOllaTeJlbCTBOM P<P 0 HaJlorax M c60pax DJUI BHOBb C031WHHblX
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npennp(1HI1MaTeJ1ei1. TaKl1e HaJloronJlaTeJ1bW(1KI1 oCB06ml(JlaJOTC.II OT
ynnaTbl neHeH (1 llJTpal]>OB Ja HeCBoeBpeMeHHYJO ynJ1aTY e.:KeMeCSI'I-
HblX nJUlTe)l(ei1 B Te'leH(1e TOro KBapTaJla, B KOTOpOM OHM nepeWJlI1
Ha MHOH pe.:K(1M H3J10roo6no)l(eHMSI. J]aHHble HaJloronJ1BTeJ1bWI1KI1
oG.II3aHbl C00611UlTb B HaJlOrOl:lblH opraH 0 nepexo.LIe Ha (1HOH pe>K(11\1
HaJloroo6no)l(eH(1S1 B TC'leHl1e 15 HHei1 no MCTe'leH(111 OT'leTHoro
(HaJlOrOBoro) nepMO.1l8. B KOTOpOM Y Hero 1l0nyweHbi npel:lblWeHl1e
11 «(1J1M) HeCOOTBeTCTB(1e YKa.JBHHbIM KpI1TepIUlM.
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C(1CTeMbl. MOryr n06pOBOJlbHO npet..-paTHTb ee npl1MeHeHl1e TOJIbKO C
HB'l3Jla cJlenYlOwero KaJleHllapHoro rOlla. ll..rUI ,:noro HanorOnnaTeJ1b-
WI1KY Heo6xonl1MO YBenOM(1Tb HaJlOroBbli1 opraH, nO.1l8B COOTBeTCT-
BylOwee YBenOMJ1eHMe 06 OTKB3e OT npl1MeHeHMSI YCH. He nOJ1lHee
15 SlHBap.ll rolta, B KOTOpOM OH npenllOJ1araeT nepei1TI1 Ha MHOi1 pc--
>KMM HaJIoroo6.r!O>KeH(1S1.
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Jloroo6JJO.:KeHI1S1 Ha (1HOi1 pe>KI1M HaJIoroo6JJO.:KeH(1S1. BnpBBe BHOBb
nepei1TH HB YCH He paHee '1eM '1epe3 ro.LI nocJle Toro, KaK OH yrpa-
UIJ1 npaBO Ha npl1MeHeHMe YCH.
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. noxonbl;
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WMKOM M He MOIK T MeHHTbCH 11M B Te<lelil1e TPex 11eT C H8'JaJ18 npM-
MeHeHIUI ynpollleHHofl UICTeMbl HaJlor006nO>KeHIUI.
B 06H3aTeJlbHOM nOpR!lKC 061,CKT HaJloroo6.rJo;Kem1R - llOXOilbl.
YMeHbweHHble Ha oeJ1l1l1t1HY paCXOD:OB, - YCT8HaBJU1BaeTCSI KO)leK-
COM TOJlbKO lUIfl Y'l8CTHI1KOB norOBopa npOCToro TOBapl1weCTB8 (no-
fOBopa 0 COBMeCTHOH neHTeJibHOCH:I) I1JU1 JlOrOBOpa nOBeptrreJ1bHOrO
ynpaBlIeHIUI I1MYllleCTBOM.
nOpIUIOK onpelleJIeHIUI llOXOJlOB. OpraHI1JaUl111 11 I1WUJBKlI,YaJlbHble
npennpl1HI1MaTeJ111 np(1 11J060M cnoco6e onpe)1eJleHI1S1 06beKTa HaJ10-
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. iJo'{otJu om pea.1U3auuu_ onpeliemleMble B COOTBeTCTBI1(1 CO
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. 6HepeD.1lI30ljUOHHble doxodbi. OnpeIleJLlleMb!e B COOTBe:TCTBHH co
CT 250 HK P<I>.
npH onpeneJIeHl1M pa:wepa llO'iDJIOO HaJlOronn:rreJlblJlltKaMH He }"IH-
Tb!BaIOTCR IlOXOnb], onpentllJleMble B COOTBe:TCTBHM co CT. 251 HK P<I>.
KpoMe TOro, B COCTIlIJe 1l0XOllOB, a TIlK)Ke IlOXOnb] B Blille nOJlYlJeHHbIX
IIMBl11leHllOB. 51 cJlYlJae e:CJlM MX o6.r!O)KeHHe ocyweCTBJle}fO }Ja.flOro-
BblM areHTOM
nOpRilOK onpene.fleHHR p OB. npM onpene.fleHHM 06'beKTa Ha-
Jloro06.f10)KeHHH OpntHH3aUlffi M HHllMBI-IllY.:\.fIbHblM npennpHHH"1aTe.flb
YMeHbllJaeT nO.fl)'lJeHHble 1I0:\.OOb] Ha c.fIelIYlOWI1e pacxOlIbl.
I. Pacx01l.bl H3 npMo6peTeHHe. coopy}KeHMe H M3rOTOB.fIeHHe oc-
HOBHblX cpencTB, npM3HailaeMbix aMopTI13MpyeMbiM MMywecTBoM.
2. P3CXOllbi }Ja npMo6peTeHMe, coopY)KeHHe H M3roTOB.fleHHe
HeM3TepM8JlbHbIX 3KTHBOB. 3 Tal-OKe H3 COJ1WHMe HeM3TepH8JlbHbIX
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pyeMbIM HMYilleCTBOM.
3. Pac'\CllW Ha peMOHT OCHOBHblX cpenCTB (B TOM 'lHC.fIe apeHllO-
B3HHblX).
4. ApeHllHble (B TOM 'iHCJle lIM3HHrOBble) n.fl3Te)KM 3a 3peH1IYe-
Moe (B TOM 'iMCJle npMHSlToe B JlM3HHr) MMywecTBo
5. MaTe:pH8JlbHble p3CXOIlbl.
6. Pac'<OllbI Ha on.flaTY Tpylla, BbIl1.f1aT)' nocoGMfI no BpeMeHHOJl
HeTPYllocnoco6HoCTH B COOTIJeTCTBMH C 33KOH01l3Te.flbCTBOM PCP.
7. P3CXOllbI Ha oGH3aTe.flbHOe cTpaxoBaHHe pa60THHKOB M MMY-
weCTBa, BK.fIIDlJaR cTpaXOBb!e B3HOCbl Ha oGH3aTeJlbHoe neHCHOHHoe
CTpaXOB3HMe, B3HOCbl Ha 06R33TC.fIbHOe COUl1aJlbHOC CTpaXOBaHHe OT
HeC'i3CTHbIX CJ1YlJaeB Ha np0l13BOllCTBe M npoqJecCMOH8JlbH1>IX 3a60-
JleBaHM", npOM3B01ll-1Mbie B COOTBeTCTBJIM C 3aKOH01l3Te.flbCTBOM P<I>.
fnOM 8.CneU"Onb" e"onoro. epe"'"M
361
8. CYMMbl HlJ,C no OnJl8'JeliliblM TOlJ8paM, pa60Ta,,! I1ITM yCJly-
raM, npl106peTeHHblM H8J10rOnJl8TeITbWI1KOM M n01U1e%8WI1M BKJUO-
'JeHMIO B COCTII.B pacXOll0B.
9. npoueHTbl, yrrIT8'lMBaeMble 3a npenOCTaBJIeHl1e B n01lb30BaH(1e
lIeHe;+;HblX cpeJICTIJ (KjJenI1TOB, Jat1MOB), 8 TalGKe pac:ti:Q1IbI, CBHJaHHble
C OnJl8Tot1 YCJIyr, OKa3blBaeMbiX KPelIHTHblMI1 OpraHI1JaUI1S1MM, B TOM
'JI1C1Ie C npona;+;ew I1HOCTpaHHoi1 BaJllOTbl npl1 B3blCKaHI1M HaJlOra.
c6opa, neHei1 (1 lllTpa4JoB 3a C'JeT I1MywecTBa H8JloronJl8Te.%WHKa
10. PaCxOAbJ H8 o6eCne"leHI1e nO)KapHot! Ge30n8cHocTI1 HaJlOrO-
JTJIaTe1lbWI1K8 B COOTBeTCTBMI1 C 3aKOHOllaTe1lbCTBOM PCP, H8 YCJIynl
no oxpaHe I1M)1WeCT8a, 06CJlY.IKI1Bi:lHHIO oxpaHHo-no;+;apHot! Cl1rH8-
JlI13aUl111, paCXOlIb! H8 npMo6peTeHMe YCJIyr nO)!(3pHotl oxpaHbl M
MHblX YCJlyr oxpaHHotl lIeSlTC1IbHOCTI1.
II. CyMMbI TaMo;+;eHHblX JTJIarc.lKetl, yruJa'JeHHble npM BBOJe TOBa-
POB Ha TaMo;+;eHHYIO reppmupillo POCCI1WCKOH cI>enepaUMI1 M He nOll-
Jle;+;aWHe B038pal)' HaJloroJUlaTe1lbLUI1J<y B CCKJmeTCTBI1I1 C TaMo;+;eH-
HblM 3aKOHOllareJlbCTBOM PCP
12. PacxolIbl Ha conep>K8Hl1e CJI)')Ke6Horo rpaHcnopra, Ha KOM-
neHcaUMIO Ja I1crrOJlb)OBaHl1e WlSI CJI)')KeGHblx noe31lOK J!(1'JHbIX JlerKO-
BblX aBToM061111dt (1 MOTOUl1KJ10B B npenenax YCTaHOBJIeHHblX HOpM
13 PaCXOllbl Hi:! KOM8HlIHpOBKI1, B 'J8CTHOCTH Ha:
. npoeJll pa60TH(1Ka K MeCTY KOMaHlll1pOBKH M 06paTHO K Mecry
nOCToHHHot1 pa60Tbl;
. HaeM .lKI1110rO nOMeweHIffi 11 on1laJy llOnOJlHI1TeJlbHblX yCJlyr,
OK!IJblBaeMblX B rOCTHHMuax (Ja I1CKJllO'JeH(1eM pacXOllOB Ha o6CJ1Y-
.lKHBaHMe B 6apax M pecropaH8x, Ha 06crry»;.HBaHl1e B HOMepe, pacxo-
lIOB 3a nOJlb30BaH(1C peKPeaUI10HHO-oJ1IOPOBHTeJ1bHbIMM 061.cKTaMM);
. C)'TOIJHble 11J111 n01leBOe lIOBOnbCTBl1e B npene1l8X YCTaHOBJIeH-
HblX HOpM;
. o4JopMJIeHl1e M BbUla'lY BID, nacnopTOB, Ba)"lepoB. npHrJlallle-
HMi1 11 I1HblX 8HaJlOrHIJHbiX llOKYMeHTOB;
. KOHcyJ1bCKMe, a3ponpOMHbie C60Pbl, C60Pbl 3a npaBo B'beJillI,
npoxolIa, rpi:lHJI1Ta aBToMo61111bHoro M I1HOro TpaHcnopra, Ja nOJlbJO-
BaH(1e MOpCKHM(1 KaHanaMl1, npyrl1MI1 nOlIo6HblMI1 coopy.IKeH(1S1MM
M MHbie aHaJlOrl1'lHble nnaTe;+;H 11 C60pbl.
14. nnaTa rocynapCTBeHHOMY (1 (I1J1M) 'JaCTHOMY HOTapl1YCY 3a
HOTapHaJlbHOe o4JopMJIeHl1e llOJ<yMeHTOB B npenenax ycraHoBJIeHHblX
TaPH4JOB.
15. Pacxo)lbl H8 6yxraJITepCKl1e, 8YLll1TopcKI1e M IOplUll1'1eCKMe
YCJIyrl1.
16. PacxolIbl Ha ny6nMKaUHIO 6yxrarrrepcKoit OT'lerJ-lOCTll, 8 TIlK-
>lte H8 ny6nl1KaUI1IO 11 MI10e pacKpblTHe .llPYrot! (1HIJ!0pMaUMI1, eCJ111
362
Po:tO,en 11_ Xapa..epMCTH"a OCHO"H ' HOnOrOB" mopo"
JaKOHOJIaTenbCTBOM PeI> Ha HaJloronJUrre;,]bW Ka B03JlO}l{eH8 05H38H-
HOCTb ocywecTlIJIJlTb x ny6J1I1KaUmO (pacKpbITl1e).
17. Pacxo!lh! Ha K81-menJlpCKlie TOBapbl.
18. PaCXOllb! H8 nO'1TOBble, Tenc<1JoHHble. Tenerp<ulJHble Ii JIPYfHe
nOAo6Hble YCJlyfH, Ha onJ1aTY YCJIyf CBH311.
19. PaCXOllb!. CB.IIJaHHble c np(106peTeHMeM npaBa Ha MCnOJlb30
BaH(1e 11 06HOBJIeHMe nporpaMM DJ1J\ 38M Ii 6aJ 118HHbIK
20. Pacxo1lh! Ha peKJ18MY npOt!3BO.fiI1Mbl}( (npI106pen HHblx) 11][11
peaJIl1JyeMblX TOBapOB (pa6oT I1JIM ycnyr). TOBapHoro JHaKa 11 JHaKa
06CJ1Y>KI1BaHIUI.
21. Pacxo1lb! HB. nOllroToBKY 11 OCBOeHl1e HOBblX npOl.fJBOlICTB,
lleXOB 11 arperaToB.
22. CYMMbl HaJlOrOB 11 c6opall, ynJIalleHHble II C()()11JeTCTBIUI C
JaKOH01l8TeJlbCTBOM PeI> 0 HaJlOraX 11 c6opax.
23. PacxoAbl no onnaTe CTOI1MOCTH TOBapOB, npl106peTeHHblX
lLfISi 1IBJ1bHe llle peanJ.1J8UJ.1I1, YMeHbllleHHble Ha BeJlW'UIHY H1{c.
npl1 peanM3aUl1M }'K83dHHblX TOMpOB HMorOflnaTeJibWI1K BnpaBe
YMeHbUJaTb nOXOllbl OT 3TMX onep8UM Ha cyMMY paCXOllOB. Heno-
cpellCTBeHHO CBSl3aHHbIX C TaKO" peaJllIJaUl1e . B TOM 'IMCJle Ha
CyMMY pacXOllOB no xpaHeHI1IO, o6cJ1yJKI1BaHI1IO 11 yPaHcnOpTl1pOBKe
peanM3)'eMbIX TOBapOB.
24. PaCXOllb! Ha BblnJlaTY KOMI1CCMOHHblX, areHTCKMX BOJHarpa-
>K.!leHI1 M BOJHarpa)l()1eHI1 no .noroBopaM nOPY'IeHI1S1
25. PaCXOllb! H8 OK83aHMe ycnyr no r8p8HTM HOMY peMOHry M
06CJlyJKI1BaHI1IO.
26. Pacxon.u Ha nOllTBep)l()1eHMe COOTBeTCTIJI1S1 npOllYKU1111 I1JIM
MHblX 06'bCKTOB. npoueCCOB npOIlJBOllCTB8. 3KCJU1YaTIlUMI1. xp8HeHlffi.
nepeBOJK(1. peanl1JaUI1M 11 yntnMJaUI1I1. BblnOJlHeHI1S1 pa60T MJlM
OKaJaHMSI YCJ1yr 1J'e60BaHIffiM TCXHtNeCKMX ver.rra,.\CHTOB. nOJlOJKCHI1-
SlM CTaHnapTOB MlIM YCJlOBJ.tSlM noroBopOB.
27. Pacxo1lb! Ha npoBe.neHl1e. eCJlI1 3TO YCTaHOBJIeHO J8KOH01l8-
TCJlbCTBOM PeI>, 06S1J8TCJlbHOH OueHKI1 B UCJlSlX KOHTpOJlSl 38 npa-
Bl1JIbHOCTblO ynJl8TbI HaJlorOB B CJlY'I8e B03HI1KHOBeHMSI cnopa 06
MC'iMCJlCHMI1 HaJlOrOBO 6aJbI.
28. nnaTa 38 nvellocraBJ1eHMC MH4>opMaUMI1 0 38pcrJ.tCTpMpOBaH-
HblX npaBax.
29. PaCXOllb! H8 oruJal)' YCJIyr CnCUI1aJ111311POMHHbIX opr8HM3a-
UM no 113rOT0BJ1CHI1IO llOKYMeHTOB KartaCTpoBoro M TeXHMlIeCKoro
Y'leTa (I1HBeHTapM3aUJ.tI1) 061,CKTOB HellBJ.tJKI1MOCTJ.t (B TOM 'II1CJle
npaBoycT8H8BJlMIJalOWl1X llOXYMCHTOB H8 3e,.\CJlbHbIC Y'IacTKI1 M D.O-
K)'MeHTOB 0 MeJKeBaHMM 3eMCJlbHblX yqaCTKOB).
fnOM 8.CneU"Onb" e"onoro. epe"'"M
363
30. PacXOllbl Ha OJUlal)' ycnyr cneUl1aJJl13l1pOBaHHblX OpraHl13auwi1
no npOBelleIH1IO 3KCnepTWJbl, 06CJ1clI.OBaHI1H, BbL1l8'le JaKJUO'lCHI1H 11
npenOCTaBJICH111O I1HblX llOKYMCHTOB, HaJlI1'mC KOTOpblX 06HJaTeJlbHO
llJ1S1 non)"JeHWSI JUmCHJl111 (paJpeweHlrn) Ha ocyweCTBneHWe KOH-
KpeTHoro 81tlla D.eSlTenbHOCTW.
31. Cyne6Hblc pacXOD.bl 11 ap61npa;D{ble C60Pbl_
32. nepl101l11'JeCKI1C I1JII1 TeKYillHc JUlaTe)K11 3a nOJlb30BaHI1e npa-
BaMI1 Ha peJyJlbTIlTbl WHTeJlJleKl}'aJJbHoH neSlTeJlbHOCTI1 11 cpellcT8aMw
WHIll1BI11lYaJJI13aUWI1 (B 'JaCTHOCTW, npaBaMW, B03HI1KalOllll1MI1 113 na-
TeHTOB Ha w306peTeHWSI, npOMblWJleHHble 06pa3Ubl 11 11Pyme B(!lIbl
WHTeJl;']eKryaJJbHoi1 co6cTBeHHocTH).
33. Pacxollbl l1a nOllfOTOBKY 11 nepenollfoToBKY KaupOB, COCTOSl-
WWX B WTaTe HaJlOronJlaTenbilll1Ka, Ha 1I0roBOpHoj::! OCHOBe B no-
pSlllKe, YCTaHOBJleHHOM n. 3 CT. 264 HK PC!>;
34. OTpI1UaTe.nbH8S1 KypCOBaSI paJHl1ua, B03HI1KalOlUaSi OT nepe-
OueHKI1 I1MyweCTBa B Bltlle BaJJJOTHbIX ueHHocTei1 11 Tpe6oBaHwi1
(06S13aTeJlbCTB), CTOI1MOCTb KOTOpblX Bblpa)KeH8 B I1HoCTpaHHoj::! Ba-
JlJOTe, B TOM lIl1Cne no BaJJlOTHblM ClieTaM B 6aHKa'\., npOBollwMoti B
CBSl3M C 113MCHeHI1eM O.pI1UMaJlbHOrO kYJ)Ca MHOCTpaHHoi1 BaJllOTbl K
py6mo, YCTaHOBJieHHOrO 6aHKOM POCCMI1
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nY'IeHHblX llOXOllOB npM yC.nOI:lMI1 COOTBeTCTI:IMSI I1X KPMTCVI1S1M:
. 060CHOBaHHOCTH;
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. COBepWeHI1S1 MX llJ1S1 OCYilleCTBnCHI1S1 lICSlTeJlbHOCTl1, H:mpaB-
neHHoti Ha no.nY'leHl1e .Qoxolla.
npM OnpellCJleHl111 cyMM 60JlbWI1HCTBa BruIOB paCXOllOB, npl1-
HMMaCMblX K Bbl'JCry M3 nOJlY'ICHHbIX 1l0XOllOB, HaJlOrOnJlaTCJlbWI1KI1
06.113aHbI PYKOBO.QCTBOBaTbCSI nopSlllKOM, npellYCMOTpeHHblM llJ1S1
WC'lMCJleHI1H HMora Ha npl16b1J1b OpraHI13aUMH COO"ffiCTCTBYlOlliI1MM
CTaTbHMI1 KO.QCKca.
CnCUI14JWKY WMelOT pacXOllbl Ha np"06peTeHWC (coopY.IKeHWC, 113-
fOTOBJICHMC) OCHOBHblX cpelICTB, 8 TalOKe paCXOlIbi Ha npl106peTeHI1e
(C0311aHWC) HeMaTepHaJlbHblX 8KTHBOB. TaKHe paC'(Qllbi npWHI1MalOTC.II
K Bbl'JeTY M3 nOJl)"JeHHblX 1l0XOllOB B cnellYlOWCM nopSlllKC:
I) no OCHOBHbIM CVCIICTl:laM, npl106peTeliliblM (coopYJKeHHblM,
W3roTOBJICHHbIM) B ncpwoll npWMeHeHI1S1 YCH, B MOMCHT BBOlIa
MX B 3KCrmyaTaUl1Io;
2) no HCMaTepl1aJ1bHbIM 8KTI1BaM, npl106peTeHHblM (c0311aHHbIM)
B nCpl101l npI1MeHCHI1J1 YCH, - B MOMCHT npl1HJlTHJI 3THX aKTI1BOB
Ha 6yxraJITepCKMH Y'Ier,
364
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3) no npMo6pen.'HHblM (COOPY;KeHHb!M. loroTOBJIeHHbIM) OCHOB-
HblM CpeLlCTB8M, a Tal0Ke npl106p TeliHblM (COJ.D.aHHbl"l) HeMBTepl1-
aJlbHblM 8KnIBaM HO nepeXOlla lia YCH I1X CTOMMOCTb BKJlJO'IaeTCSI B
pacXOllbl B CJ1CllYIOIUeM nopHllKe:
. B OTHOWCmU:I OCHOBHblX cpenCTB co CpOKOM nOJleJHOrO (1C-
nOllb30eatu1S1 AO Tpex neT BKJUO'JI1TeJlbHO - B Te'JeHl1e OAHoro roJUl
npl1MeHeHlul ynpollH.'HHol1 CI1CTeMbl HaJloroo6no>KeHI1S1;
. B OTHOWemIM OCHOBHblX cpencTB co CpOKOM n0J1e3Horo I1C-
nOJlb30BaHI1H OT Tpex no 15 JleT BKiUO'U1TMbHO - B Te'JeHl1e nepBoro
rona npl1MeHeHlU1 ynpoweHHof:i CI1CTeMbl HaJloroo6, o)!(eHI1S1 - 50%
CTOI1MOCrn, BTOporo ro1l8 - 30% CTOI1MOCTH 11 TpeTberO rona - 20%
CTOI1MOCTH,
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nOJlb30B8JU1S1 CBbIllle IS 11eT - B TelleHMe 10 11eT npMMeHeHMSI ynpo.-
llleHHo. CMCTCMbI HWlQrQQ6JJOJKeHiffi paBHb!MM no.nSlMM OT CTQMMQCTM
QCHOBHblX CpeJICTB.
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. HaJloronnan J[bWMKI1-opraHM3alll1l1 no MToraM HaJlOroBoro
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UHM a HaJlOrOBble opraHbl no MeCl)' caoero liaXOlKJIeHl111 He no:JdHee
3/ Mapma rOlla, c. e.aylOwero 3a MCTeKIlII1).f HaIlOroBblM nepMOll0M;
. HaIloronmrrenbWI1KM - I1HllI1BruIYaJlbHbie npe1UlP"HI1M lTenl1
no HTOraM HaJloroBoro nepl10JIa )'rrna'mB81OT HaJJor 11 JIpenCT3BJUlIOT
HaJlorOBble .neKJIapaUI1I1 B HaJlorOBhIe opraHbl no Mecl)' >KI1TeJlbCTBa
He na30Hee 30onpe.U1 rOlla, CJlellYlOwero Ja I1CTeKllJl1M HaIlOrOBblM
nepl1o.noM.
Bce HaJloroITJJaTenbllll1KI1 (opraHI1JaUI1M M I1H1lHBI111YaJlbHble npell-
rrpI1HMM8TCJII1) yrr.rm'iI1B8IOT KBapraJIbHble aS8HCOBbie nnaTC)I{M no
HMOI)' He no3iJHee 25 KOAeHiJofJHbiX iJHeu noclIe OKOH'iaHMSI COOT1!eTCT-
BYlOwero OT'JeTHOro nepI1011a. B 3TOT )Ke CpoK OHM npencTaBJUllOT
HaJlOrOBbie neK!TapaUlUJ no I1TOraM OI'JeTHOro nepl1oLU\. 4>OPMbl HaJlO-
roBblX neKJIapaUl1ti M nopSIlIOK I1X JaITOllHeHI1.11 yrBepJK1laeTCJl MMHM-
CTepCTSOM c1JI1H8HCOB P<D
3a"'HC!leHHe C)'MIII HaJlOra. CYMMbl HaIlora 3a1.JI1ClISiIOTC.II liB. ClIeTa
opraHOB CDenepaJIbHoro Ka3HalleticTBa rum II)( nOCJIe.aylOllJero pacnpe-
neJIeHHIl B 6lOIDKeTh! Bcex )'pOSHeit 11 B 6101l>KeTbl rOCYlWpCTBeHHblX
sHe6JOll)1{eTHbiX c1JOHllOB B CCIOT1IefCTIIMI1 C filOJI.)l{eTHblM 3aKOHOlla-
TeJlbCTBOM P<D.
H8JIOfoua.rn Y'IeT. HaJlOrOnllaTeJlbWI1KI1 06R3aHbi BeCTI1 HMoro-
Shl" Y'leT nOKaJaTeneti CSoe" lleSiTenbHocnl, He06XOllll).fbIX WUI MC-
'il1ClIeHI1S1 HaJlOroBOii 6a3b1 11 C)'MMbl HaJTOra, Ha OCHOBaHl1l1 KHl1rH
}"IeTa nOXOll0B M paCXOll0B.
4>opMa KHMrH Y'IeT8 nOXOll0B 11 pac'IDllOB 11 nop.llilOK o1]JIDKeHl1S1
B Hef! X03\.1f!cneHHb!X onepaul1it OpraH113aUI1S1MI1 M MHJ1I1BI111YaJlb-
HblMM npellnpl1HMMaTellSlMI1, npl1MeHSlIOWI1MM YCH, yrBepJKll810TCSI
MI1Hl1CTCpCTBOM c1Jl1HaliCOB P<D.
OCoOeHHOCTII IIC'IIIC/ItHIR HI!JIOI'IIIIOi fi33h1 npH nepexoJre C HHhlX pe-
lKHMOBIIa.fIOI{]I()ij1JWKeHHJl H3 YCH H 06113TI10.
OpraHl13alllUJ. paHee npl1MeHJlBWl1e rrpM I1ClIMCJleHMI1 HMora Ha
rrpM6bInb MeTOll Ha'mcneHl1ii, npl1 rrepeXOlle liB. YCH nOn>KHbl CO-
6l11OJIaTb CJlc.nyJOlllHe rrpaBHna:
I) Ha llaTY nepe'\.Q1la Ha YCH H HanOIVB)'1O 6a.sy BKJl101.JalOTCIl
CYMMbl nCHC>KHbIX cpellCTB, nOJlY1.JCHHble no ncpeXOJIa Ha YCH B
oITJIaT}' no noroBopaM, McnOllHeHl1e KOTOpblX HaJlOrOnJ1aTellblUI1K
ocyweCTBJI.IIeT nOCJIe nepeXOlla Ha YCH;
370
Po:tO,en!l. Xapa..epMCTH"a OCHO"H ' HOnOrOB" mopo"
2) B HaJlOrOSYKJ 6a3y He BKJ1IO'IaIOTC.II neHe)l{Hb!e Cpe.llCllJ3, rlOJlY-
IlCHHble nocne nepexo.aa Ha YCH. eCJlI1 no npaslII.naM liaJ1oroeoro
)''!eTa no MeTOllY Ha<lI1CJ1cmdt )'I0332HHhIC cyMMbl 6blJ1H BKJ1lOlJeHbl B
nOXOllb! npli I1C'UJCJlCHtUI HaJlOroBOW 6a3bl no HanoI)' I-Ja nplt6blJ1b
opraHWJaUI1i1:;
3) pacXOllbl, CB.IIJaHHble opraHIB3Ul1eW nOCJIe nepeXOlla H3 YCH.
npI13H8IOTC paCxo1l3MIt, Bbl'UrraeMb!MI1 HJ HaJlOroBOW 6a)b]. Ha na-
ry I1X OCYillCCTBlIeHliSl. eenl1 OnJl3m TaKI1X pacxolloB 6blJ13 Oq'lIlecT-
BJleH3 no nepexo.n.a H3 YCH, Jll160 H3 na1)' annaTb!, eCJllt onJUlTa
6hlJ13 np0l13BelleH3 nOCJ1e nepexoJ:ta opraHt13amm H3 YCH;
4) 113 HaJlOrOBOW 6a3bl He MOI)'T Bb[ljI1TIITbCH neHe)l(Hble CpCllCTIIa.
ynJla..eHHble nocne nepexona H3 YCH B O[]}]3ry pacXOllOB OprdHI13a-
mUI, eCJ111 no nepexon3 Ha YCH TaKl1e paCXO.fibI 6bUUi }"JTeHbI npM
WC'UICJ1emm HMOTOBOit 6a3b! no Hanory Ha npl.f6bU1b OpraHWJallltit.
Opram13aUWl1, npl1l11eHI.JIJLUl.fe YCH, npw nepexo.D.e Ha WC'll1CJle-
Hwe HaJlOTOBOii 6a3bI no Hanory Ha npw6bU1b C ItCnOJlb30BaHl.fell1
MeTOlla Ha'iHCJleHHii nOJI>KHbI npHJHaTb nOXOllbl W pacxollbl Ha DaTY
TaKora nepexolla, C06J1lOlIa.ll CJlellYlOwwe npaBI1J1a:
I) B COCTaBe nOXOliOB npl.fJHaIOTC.II nOraLUeHlte JaIlOJDKeHHOCTI1
(onJlaTa) HMOrOnJlaTenbLUI1KY 3a nOCTdflJleHHble B nepwoll npl.fll1e-
HeHl.ffl YCH TOBapbl (BblnOJlHeHHble pa6oTbl. OKa3aHHbie YCJ1yrl1). a
TalOKe nepen.aHHble wMYlUecTBeHHb!e npaBa;
2) B COCTaBe pacX0J10B npw3HalOTC.II norallleHl.fe 3aJ10Jl)l(eHHOCTI1
(on.runa) HanOrOnn8reJibillMKOM Ja nOJl)"leHHble B nepl.fon npl.fMeHe-
HWfI YCH TOBapb! (lIblnOJlHeHHble pa6oTbl, OKa:J.aHHble YCJlyrl.f), a
TalOKe nepen.aHHble WMYilleCTBeHHb!e npaBa.
flpl.f nqJe'IDlI.e opramoaUMw rum 11H.UI1BH.U)'aJlbHOTO npeJ1npItHI1Ma-
TeJlSl Ha YCH B HanOTOBOM Y'!eTe Ha naT}' nepexona OTpIDKal'TCSI OCTa-
TO'IH8.11 CTOI.fMOCTb OCHOBHblX CpcnCTB It HC)&\TCPI1MbHbIX aKHJBOB,
OnJla<reHHbIX DO nepexo1l8 Ha YCH, B BHHe pa3HI1Ubi UeHb! npw06pe-
TeHWSI (coop}')KemlJl, I.fJTOTOBlleHIt.ll. co:w:aHI.f.ll) W cyMMbl Ha'iI.fCJleHHoit
aMOpHJJaUI1It. npH :flOM:
. npl.f nepexolle OpraHWJaUHI.f 11111t IUUlMBHlIYanbHOrO npellnpl1-
HI.fMaTeJlJl C CI1CTeMb! HaJ10r006nO>KeHI1J1 DJlSI cenbCKOX03\.1f!cTBeH-
HblX TOBapOnp0l13BOJ]1ITeJ1eii Ha YCH B HanorOBOM Y'ICTe Ha nary
nepeXOlla 0IpWKaeT0I OCTaTO'iHa.ll CTOI1MOCTb OCHOBHblX cpenCTB 11
HeMaTepl.fanbHblX aKTWBOB. onpenenJleMa.ll I.fcxon.ll 1.f3 I.fX OCTaTO'iHOW
CTOI.fMOCTI1 Ha MOMeHT ncpcxona Ha ynJlary enWHoro CCJlbCKO"OJJIii-
CTBeHHoro Hanora, KOTOpa\.l YMeHbwaeTC.II H8 CYMMY npW3HaBaeMbiX
pacxonoB Ja neplton npl.fMeHeHW.II CI.fCTeMbl Hanoroo6nQ;iKeHI.fJl lUIJi
CeJlbCKOX03.11iiCTlICHHblX TOBapOnp0l13BOlll.fTeneii;
fnOM 8.CneU"Onb" e"onoro. epe"'"M
371
. npH nepexone opramoamm J.tJUI 11HI1I1BHlIYaJ1bHo.ro npennpl1-
HJ.tMaTeJ1H C CI1CTeMbl EHBD H!I YCH B HaJlo.roBOM Y'ICTe H!I naTY
nepexona 0Tp3)K3CTCH OCTaTO'lHa.ll CTOI1MOCTb OCHOBHblX cpenCTB 11
HeMaTepl1aJIbHblX 8KTHBOB B BHlIe pa3HI1Ubl ueHbl I1X npl1o.6pe-reHI1H
(coopY)I(eHI1H. I13roTOBJIeHJ.tH, Co.JJIaHIUI) 11 cyMMbl 8Mo.pnOaUI1I1.
H3l1I1CJ1eHHot1 3a nepHon npl1MeHeHJ.tH CI1CTeMbI EHBll
ECJm opraHJ.t3aUI1H (J.tHnI1BruIYaJlbHblt1 npCnnpI1HI1M8TeJ1b) nepe-
XOillfJ C YCH H3 I1Hble pC>KI1Mbl HaJloroo6no>KeHI6I (3a I1CKJI!OlIeHH-
eM nepeXOlla H!I EHB1U J.t npJ.t 3TOM I1MeJOwet1 OCHOBHble cpenCTBa
11 HeMaTCpl1anbHble aKTI1Bbl, paCXOllbl Ha npl106peTCHI1e (Co.op}')KC-
Hl1e. 113roTOBJIeHl1e. C03naHl1e) KOTOpblX He nOJlHOCTbJO nepeHeCCHbl
Ha paCXo.llbl B nepl1o.n npl1).feHeHI1H YCH. TO. B HaJlo.rOBOM Y'leTC Ha
llaTY nepexo.na 111< OCTaTO'lHa.ll CTOHMOCTb onpeneJ1HeTCH nyreM
YMeHbwemIH ocr.rrO'lHOH CTOI1MOCTI1, onpelleneHHoil Ha MOMeHT ne-
pexolla Ha YCH. Ha cyMMY npH3HaBaeMblX paCXOllOB 3a nepl1011
npI1MCHeHI1f1 YCH
npHMeHCHHe YCH HLlMH lIpennpllHIlMaTeJl.llMH lIa OC-
HORe naTeHTa. npHMeHHTb ynpoweHHYIO CIfCTeMY HaJ]oroo6J1o)l(eHHH
Ha OCHOBe naTeHTa MOfYT TOJ1bKO Te J.tH1U1BruIYaJlbHble npellnpJ.tHI1-
MaTeJU1. KOTopble He npl1BJIeKalOT B cBoetl npennpI1HJ.tMaTenbCKot1
lIe.llTeJlbHOCTI1 HaeMHblX pa6011UJKOB (B TOM '!WcJle no. llomB0p3M rpa-
>KJ1aHCKo-npaBOBoro xapaKTepa) 11 npJ.t 3TOM o.cyweCTBJISlIOT o.lIl1H 113
C. C11YIOWHX Bl11lo.B npellnpJ.tHI1MaTCJlbCKot1 nCHTCJlbHo.CTI1:
. nOWI1B 11 peMo.HT Olle>KJ1bl;
. 113TOTOBJIeHI1e 11 peMOHT TpHKo.Ta>KHbIX H31leJ1HH;
. 113TOTOBJIeHI1e 11 peMOHT B.II3aHHb!X I1:snCJlI1t1;
. no.WHB 11 peMOHT H31lCJlI1t1 113 Mexa (B TOM 'lI1CJle rOJlo.BHblX
y60pOB);
. nOWHB H peMOHT rOJlOBHb!X y60pOB H3 weTpa, TKaHI1 I1llPYrl1X
M3Tepl1aJ10B;
. I13TOTOBJleHl1e 11 peMo.HT 06YBI1 (B To.M 'lI1CJ1e BaJlSlHOt1);
. H3TOTOBJIeHl1e ranaHrepet1Hblx 1131lCJlI1t111 6ILKyrePHI1;
. 113TOTOBJICHl1e HCKYCCTBCHHb!X UDeTOB 11 BCHKOB;
. 113rOTOBJIeHl1e, C60PKY, peMoHT Me6eJll1 H llPYTI1X CTOJlHpHblX
1131lCJll1t1;
. 113TOTOBJIeHl1e 11 peMoHT KOBpOBblX 1131leJlHiI;
. H3TOTOBJleHI1C 11 peMoHT MeTanno.1131leJlI1i1. 3aTO'l1<)' PC;t<YWHX
I1HcTpYMeHToB, 3anpaBKY 11 peMoHT 3IDKl1raJIOK;
. I13fOTOBJIeHl1e 11 peMoHT pbl60JlOBHblX npl1cnOC06J1eHl1t1 (npl1-
Ha.!lJle)l(HOcTct1);
. peMOHT lIaCOB J.t rpaBepHble pa6OTbI;
371
Po:tO,en!l. Xapa..epMCTH"a OCHO"H ' HOnOrOB" mopo"
. 1t3roT0BJ1eHlte It peMOHT "rpymeK H CYBeHltpOB;
. 113roTOBJIeHlte 11 peMOIiT IOBenl1pHblX H3.D.eJlMit,
. 113roToMelil1e 1t3)1eJ1Hit HapOLlHblX xyDOJKeCTBeHHblX npOMbICJIOB,
. JarOTOBKY WKYP It wepCTH nOMilWHItX >KI1BOTHbIX;
. BbwenKY It pewJHJaUl-1I0 WKYP;
. 'mCTKY 06)'BI1;
. $OTO-. KI1HO- 11 Bl11leoycnynt;
. peMOHT 6bITOBOit T<:XHI1KI1, pM110"feneBI0I10HHoit annapaT)'pbl.
KOMnLIOTepOfl;
. InrOTORJ1eHl1e. YCTaHOBKY 11 peMOHT Hallrpo6HbiX naMSlTHI1KOB
11 Orpa)l(J1eHI1 ;
. peMOHT 11 TeXHI1'leCKOe o6cJJ:)')KI1Balme 3BTOM06I1JJeit;
. napltKMaxepCKl1e 11 KOCMen:l'leCKl1e ycnyrl1;
. nepeB03KY naCC3)1«1pOB 11 rpYJOB Ha 3BTOM06K11bHOM 11 Boa-
HOM TpaHcnopTe. BKJlJO'laSl napOMHYIO nepeBOJK)'.
. MOHKY aBTOTpaHcnoprHblX cpenCTB;
. MY3bIKaJ1bHOe o6cnYJKIJBaHI1e TO CTB 11 06pSlLlOB, YCJlym
TaMaJlb!;
. peMOHT H HacTJ)OHKY MY3bIKaJ1bHblX HHcrpyMeHTOfl;
. BblnOJ1HeHHe >KHBOm1CHbIX pa60T (nOPTPl:Tbl. neH3a)KH, H3nop-
MOpTbI H npyme aHaJlorH'mble pa60Tbl):
. YCJ1yrH nepeBO!l'lHKa;
. MaWHHonHCHble pa60Tbl;
. KOnHpOtlaJIbHble pa60Tbl;
. peMOHT H 06CJ1Y>KHflaHHe KOnl1pOBaJ1bHO-MHO)KHTeJlbHoi1: Tex-
HIH(l1;
. 3BYKOJaflHCb;
. npOKaT H peaJllnaumo BHJleO- H aynHOKaCCeT, BHlreO- H aYllHO-
nHCKOB;
. YCJ1yrH HHHb, nOMpa6OTHHu, YCJIyrH no y60pKe KBapTHp H CJ1Y-
>Ke6Hb1X nOMellleHHi1:.
. YCJ1yrH no crHpKe, r1l3)!(eHHKJ, XHMI1'leCKOH 'lI1CTKe H3lleJlHH;
. peMOHT KlJapTHp.
. :JJIeKTJ)OMOHTa)KHble. CTJ)Ol1TeJlbHO-MOHTa}l(Hbre. caHTeXHIf'le-
cn1e, CBapO'mo-caHTeXHH'leCKHe pa60Tbl,
. xynO>KeCTBeHHo-o!}JopMHTeJ1bCKl1e H llH3allHepCKHe pa60Tbl;
. 'lepTe>KHo-rpa<tJl1'leCKHe pa6on.r.
. nepenneTHbre pa6oTbl;
. YCJ1ym no npHeMY CTeKJIonocynbr H ElTopH'lHoro CbrpbH, 3a
HCKJlKJlJeHl1eM MeTaJ1nOJJOMa;
fnOM 8.CneU"Onb" e"onoro. epe"'"M
373
. pe3KY CTeKJ1a W 3epKaJl;
. pa60Tbl no OCTeKJ1eHWIO 6aJlKOHOB W J10.IDKwit,
. 6aHHble ycnyrl1, YCJIyrl1 caYH W conHpweB;
. YCJ1yrl1 no 06yqeHwIO W penCTI1TOpCTB}I;
. c1J113KYJ1bl}'pHO-01l10p0mrrenbHYIO ne.llTeJ1bHOCTb (rneitnwHI, aJ-
po6WKa, cnopTHBHble CeKUWl.f, rpynnb! 3ll0POBb.ll);
. TpeHepCKl.fe yCJ1yrw;
. OpraHI1JaUl.f1O 11 BMeHl1e Kpy)KKOB I.f CTyAHit;
. 03eJ1eHI1Tl:nbHble pa60Tbl;
. BbmC'lKY XJle606Y1l0<IHbIX W KOHlrnTepCKI.fX I.f3llcJll.ffi;
. CJIa'lY B apeHlly KBapTHP W rapIDKcit;
. yCJ1yrH HOCI.fJ1bWI1Ka;
. BeTepl1tffipHOe 06CJlY)KHBaHl.fe;
. YCJ1yrH KOHCbep)Kefi 11 CTopo)Keil;
. YCJ1YrH nJ1aTHblX T)'aJleTOB;
. PI1TYaJIbHble yCJ1YrH
Ha TeppWTopWI1 cy6'heKTOB POCCWfiCKOf:i cDe.aepalll1l.f perneHHe 0
B03MO)KHOCTI1 npl1MCHeHWH YCH Ha OCHOBe naTeHTa npl.fHWMaeTC.II
3aKOHaMl1 COOTBeTCTBYIOWl1X Cy6DeKTOB. npl1 3TOM B npClll:naX c1Je-
.nepaJlbHOrO nepe'lIiJi OnpelleJ1HIOTCH perHOliaJIbHble nepe'iHH BHIlOB
.neHTeJlbHOCTI1, no KOTOpblM pa3pewaeTC.II npl.fMeHeHWe YCH Ha OC-
HOBe naTeHTa.
BMCCTe C TeM npl1HHTI1C cy6beKTaMW POCCl.fitCKOit Q)cncpaUI1I1 pe-
welil.fit 0 B03MO>KHOCTH npHMelielil.fH YCH Ha OCIiOBe naTeHTa lie
npenHTCTBVeT TaKI1M I1HlrnBIUlyanbHblM npen.npI.fHt1MaTeJlHM npl.fMe-
HHTb no CBoeMY Bbl60py YCH. npellYCMOTpeHHYIO KonCKCOM.
LlOKYMeHTOM, YllOCTOBep.lllOWI.fM npaBO I1HJlI1Bl11lYaJlbHOro npell-
npI.fHWMaTCJ1H Iia npl1MeHeHI1C TaKoit CI1CTeMbI HaJlor006J10;KCHW.II,
JlBJ1J1eTC>1 nameHm Ha ocyweCTBJ1eHHe OllHoro 1.f3 BMOB npennpl1HI1-
MaT( JlbCKoit lle.llTeJ1bHOCTH nep110n, Ha KOTOpblit BhmaeTC.II nareHT,
onpeneJlJleTCJI CaMI1M HaJlOrOnJIaTeJlbUlI1KOM. 3TO MO)KCT 6blTb KBap-
TaJI, nOJlyrollHc, neB.IITb MeC.IIueB rum ron, HO npw 3TOM OH AO]])Keli
Ha'iWHaTbC>1 C nepeoro 'il1cna KBapTaJla
3a.llBJIeHWe Ha nonY'leHwe JIaTeHTll nonae-rcJI I.fH)ll1BHllyaJIbHb!M
npelUIpl.fHI.fMaTeJ1eM He n03IlHee 'ieM 3a MeCHU AO Ha'iaJIa npl1Me-
HCHWJI YCH Ha OCHOBe naTeHTa. npw 3TOM HaJlOrOBblfi opraH 000-
3ali BblllaTb npcnnpWHWMarCJlIO naTeHT B neCJlTHAHeBliblii CpOK 11J111
YBe1l0Ml1Tb era 06 OTK ne B BbLUa'ie naTeHTa. npw Bblna'ie naTCHTa
3anOJlHSleTCSI TaK)I(e ero ny6nl.fKaT, KOTOpblit XpaHI.fTC.II B HaJlorOBOM
opraHe.
374
Po:tO,en!l. Xapa..epMCTH"a OCHO"H ' HOnOrOB" mopo"
fOllOBaH CTOI.fMOCTb naTeHTa onpenenSleTCH KaK nomeHljUClJIbHO
603MOJICHbiU Ie nO 1}"'i'IIUIO MH1UlBI11lYaJlbHblM npennpWHJ.IMaTeJleM ZO-
0060U ooxoa. YMHO)!(CHHbltI: H:3. H3JlorOBYIO CTaBKY B pa3Mepe 6%.
ECJ1H naTeHT nOJlyqeH H:3. {)onee KOpOTKHtI: CpOl<, TO ero CTOItMOCTh
onpeD.eJlJ.leTCj.J B COOT1JeTC11lllH C nepl1QnOM, H3 KOTOpblit OH BbIllaeTCSI.
BCJll1'UJHa nOTCHUH8JIbHO BOJMO)KHOrO K nOJly..eHHfO (1H1lHBH-
nyaJlbHblM npennpHHHMaTenCM ronOHoro llOXooa YCTaH3W1HBaCTCSI
3aKOHaMl1 cy6'beKTOB POCCI1i1CKOit <Denep3U1UJ no Kml(JlOMY Bru:ry
npClUIpl1HI1MarenbCKoil llCRTeJlbHOCTH, no KOropOMY pa3peWaeTCSI
npl1MeHeHJ.Je llaHHoi1 CI1CTeMbl. npH 3TOM B(.'JUI'II1Ha ranoHoro 110-
Kona MO>KeT 6bITb lUlc1Jc1JepeHUl1pOBaHa c Y'ICTOM OC06CHHocTetl: 11
MeCTa Beael-UUI npC1lJlpl1HI1MaTeJ1bCKotl: lleSlTeJlbHOCTI1 I-Ja TeppHTO-
plH.f COOTBeTCTBYlOwero C)'6DeKT3 POCCl1itcKOj;! (])enepaUlm.
ECJ111 BH.D. npeD.npI1HI1MaTeJ1bCKoti .ne>lTeJlbHOCTH, npenYCMOTpeH-
Hblt! DJI YCH Ha o.CHo.BC naTeHTa, BXo..filn TIlJOKC B nepC'IeHb BI1..DOB
ne TCJ1bHo.CTI1. o.6J1i1raeMbIX elll1HblM HaJlo.roM Hil BMeHeHHblti no.XOll
(EHB1U, TO. B 3To.M CJ1Y'lile BeJ1Wnmii no.TeHUl1aJ1bHo. Bo.JMo..lKHo.rO K
no.J1y<JeHI1IO I1HllI1Bl11lYaJlbHblM npennpl1HI1M3TeJ1eM rOllo.BOro noxona
no. naHHo.MY BI11lY npennpl1HI1MaTeJ1bCKotl: neJlTeJ1bHo.CTI1 He Mo..lKeT
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408
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rocynapCTB)'. B 'J3CTI1 nepcllaeacMoi1 COOTBeTCTBYlOllleMY CyUbeKTY
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np0!I.YKUI1H. npoH3BclleHHoM B coomCTCTBHI1 c YCJ10BHSlMH corn3-
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npOJlYKuHI1. B '13CTHOCTI1. yCTaHOBJIeHO. ttTO B OTHOWeHH(1 HWlorOB.
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409
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HLlC. B CJlY'13C l1JMCHeHl1f1 B TC<leHl1e cpOim neHCTBl1f1 COrJIallJeHl1S1
HaJlOrOBOH CTaBKI1 no HLlC l1C'JI1CJlCHHe 11 ynJlaTY naHHoro HaJlOra
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BMIt C HOBb!M Hal1MCHOBaHl1CM.
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410
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cnocoGy I1HBeCTOp oCB06o)!(JleH OT }'IlJl8Tbl HD,n H.
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aJlbHOro npellnpl1HI1M3TeJlR nOJl)KHO COllep;KaTb CJlellYJOIllMe 06>13a-
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CKY HaJloronJIaTenbll\HKa Hero HMyweCTBa, 0 HMI1IJI1H KacCOBblX
annapaTOfl 11 MeCT I1X )/LTdHOBKI1.
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429
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npHCTaB- CnOllH Tenb OO3BpawaeT ero II HaJlOrOllblj::! opraH He n034-
Hee Tpex nHej::! C MOMeHT3 ero nonY'1CHHH C YK338HHCM npl1'-jl.JH. no
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KOB DJUI YCTP8HeH R n8HHblX H3pyrneHHH. B cn}"!ae YC1J>3HeH R
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110roBOro opraH3 C'JI1TaeTCH nocTynl1Bwl1M B neHb nepOOH3'Ja%Horo
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eTCH B H3noroBblH opraH nOJ1)KH KY He n0311Hee cnenyJOwero nHH
nOCJ1e nHR era flbIHeCeHI1j.J.
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npI10CTaHaBJ1l1BaCT cooe peWeHl1e 0 B3blCKaHI111 neHe)KHblX cpellCTB
co C'JeTOB H!I110rOnJUlTeJlb!lll1Ka B 6aHKax (npI10CTaH3B11HBaeT neHCT-
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npl1CTaBa- cnonH TejJR. Ha nen03ltTHblH CqeT cyne6Hblx npI1CTaBOB.
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l1aHO paHee, He3aMellJll1TenbHO HanpaeJlReTCH C0OTIleTCTIlYIOWeMY
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nocraHOB11eHHe HCnOJlHReTCR B npHHyn TeJlbHOM nOp.llnKe B llBYX-
MecHqHblfl CpOK.
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opraH3. cyne6Hb!H npI1CTaB-I1CnOJlH Tl:11b IIblHOCI1T nOCTaHOBJ]eH e
o p03blCKe llOn>KH Ka (ero I1MYllleCTBa).
430
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IUtD.I1BH.DydJIbHoro npellnpmil1MaTMR npOI1JBO.llI1TCR nOCJ1eAOBaTellb-
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pacToprHyrbl H npH3HaHbl HeneHCTBHTeJlbHblMH);
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MaTeneM HlIH 'lJIeHilMH ero CCMbl1 HMyweCTIJa. Ha KOTopoe B COOTBeT-
CTBI1H C 3aKOHOnaTeJlbCTBOM He MO)KeT 6blTb 06pall\eHO B3bICKaHHe.
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npI1HHMaTeJlSlMH. npoH3BonHTCSI I1CKlJIO'II1TeJlbHO 6 n'tJe6Hov nopRJ-
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o B3blCKaHI111 Hanora 3a C"IeT HMywecTBa 1}>11311"1ecKoro Jll1ua. TaKoe
3BSlBJleHHe MO>KeT 6b1Tb nonaHO B Te>.IeHHe wecTI.] MeCSlueB nocne
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3TOM nponymeHHbltI: no YBa)KHTeJlbHoi1 npH"IHHe CpOK nOna"lH 3a lB-
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np0l13BOnHTcSI nOCJlellOBaTenbHO B OTHOWeHHI1:
I) neHe>KHblX CPC:llCTB Ha C"IeTaX B 6aHKc;
2) HaJlH"IHblX neHe)KHblX cpeaCTB;
3) I1MywecTBB. nepenaHHoro no HorOBOpy BO BJIaIleHl1e. nonb3O-
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co6cTBeHHocTJ.I Ha 3TO HMywecTBo, eCJlH 1U1S1 06eCne"leHHSI 06S13aH-
rnoM9I-1cncnuue06",oHHocreiinoyn"oreHono,ooHc6opo.
431
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3HaHbi HeJleMCTBMT JlbHbIM B YCTaHOBJIeHHOM nopH!lKe;
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nOBC nHCBHoro n <JHoro nOJlbJOBaH SI I1HllI1BanyarlbHblM npcllnpMHM-
MaTeJleM ItlII1 IIneHaMM ero CeMbl1 I1MyweCTRa, Ha KOTopoe B COOTBeT-
CTBI1 C 3aKOHOnaTeJlbCTBOM He MO>KeT 6bITb 06paweHo B3bICKaHl1e.
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4>11311I1eCK M lI UOM C MOMeHTa peaJIM3aUl111 ero I1MywecTBa 11 ee
noraweHMSI 3a C<JeT Bblpy<JeHHblX CYMM. npM 3TOM C MOMeHTa H3-
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llepaJIbHblM 3aKOHOM «06 I1CnOJ1HI1TeJ1bHOM np0I13BOJlCTfle"
Ol4eliKO UM}'liiecm8Q 1I1060ro HaJloronJ1aTeJIbWHKa nOJ1>KHa npOl.J3-
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HaM. nei1cTBYJOIllI1M Ha neHb CnOJlHeHI1R I.JCnO. HI.JTeJlbHoro OOK)'-
MeHTa. npI.JCTaB-I1CnOJlHI1TeJlb Bb!HOCI1T nOCTaHOBJIeHl1e 06 oueHKe
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npaBJIHTb .Il0J1>KHI1K)' I1 HaJlOroOOMY opraHY B rpeX1lHeBHbl CpoK co
llHSI BbIHeCeHI1!1. npH npOB lleHI1I1 OUeHKI1 I1MyweCTBa opraHI133UI1ii 11
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ranTepcKoro }"len, I1 I1HbIM CJleAeHHRMI1 0 CTOI1MOCTI1 I1MywecTsa.
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llB)XMeCRlIHbIM CpOK co llHR HaJlO)l(eHHJI apecTa. npOll(l)l(a He.1lBI.J>KI1-
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np0l13BOllHTCH cneUI.JaJlI13HpOBaHHblMI1 OpraHI13aUI1S1M Ha KOM C-
C OHHblX 11 HHb!X llorOBopHblX Ha'JaJlax
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HI.JJI peWeHI1R 0 B3b1CKaHI.JI1 HMora.
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HHKO!\.! KOnl1H nOCTaHOBJIeHI1!1 0 BOJ6yJKIJ.eHHI1 I1CnOJ1HI1TeJ1bHOrO
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431
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HaJlOroBblMI1 opr.UiaMI1 B C'JeT nOraWeHI1H 3MOJI)KeHHOCTI1 no I1cnOJ1-
HI1TCJ1bHOMY nOKYMeHl)'. T.e. C'II1TIlJOTCH nOCTym:lBWI1MI1 B pC3ynbTaTe
neHTeJlbHOCTI1 CJ1}')K6bl cyne6HbiX npI1CTaBOB. 0 npOI1JBeneHHOH onna-
Te HaJlOrOBblW opraH YBellOMJUleT CJ1)0K6y cyne6Hblx npl1CTaBOB C
npl1J10>KeHl1eM ruJl3.Te>KHb!X nOKYMeHTOB.
B CJ1Y'lae HeB03MO)KHOCTI1 I1CnOJ1HeHIUI 11}]11 npH ..aCUP1HOM I1C-
nOJ1HeHlU1 nOCTaHOBlleHlHI HaJlOroBOro opraHa cyne6Hbli1: npI1CTIlB-
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nOJlHeHHblM TJ)e6OtJaHI1HM. nOCTaHOWleHa.1e 0 BOJl;I)JaweHI1H HcnOJ!HI1-
TeJ11>Horo llO"YMeHTa 11 nOCTaHOl'J1elme 06 OKOHtlaHJ.tIi I1cnOJ1HJ.lTeJ1b-
Horn np0I13BOllCTEla. Elo3BpaweHI1e I1CnOJ1HI1TeJlbHOrO .nOKYMeHTa B
HaJ10rOBbll1 opraH B CElHJI1 C HeB03MO)l(HOCTblO B3blCKaHIUI He JlBJ1H-
eTCH npemlTCTBItCM DJUI nOBTopHoro HanpaWlCHItJl I1CnOJlHI1TCJlbHO-
ro IlOKYMeHTII B npelleJIaX YCTaHOWleHHoro cpOKa.
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np0l13BOIlCTBa 11 B CJlY'lae JlI1KBl11laUl111 IlOmKHI1Ka I1CnOnHltTeJlbHbIW
JlI1CT nepeaaeTC.II COOTBerCTBeHHO KOHKypCHOMY ynpaBJlJllOweMY JlI1-
60 B JlI1KBItlIalli10HHYIO KOMl1CCI1IO. npl1 3TOM BblHOCI1TCJI noCTIl-
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11J111 'JacTI1'JHbIM
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npaB HaJlOrOnJlaTeJlbWI1Ka B OTHOWeHl111 ero l1MywecTB8, npl1 KOTO-
paM OH He Bnp8Be pacnopmK8TbCJI apeCTOBaHHblM I1MYWCCTBOM. a
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npaB HaJ1oronJl:rreJlbIllI1K8 B OTHOWeHlt11 ero I1MyweCTB8. npl1 KOTO-
pOM OH I1MeeT npaBO BJUIlleTb, nOJlbJOBaTbC.II 11 pacnop.ll>KaTbCJI I1MY-
wecnlOM, HO TOJlbKO C pa:lpeweHItJl It nOll KOHTponeM HaJlOrOflOro
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nJlaTCJlbWI1KOM apeCTOBaHHblM I1MYillCCTBOM. comaCHO KOTOpOMy
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(em. /5.4 KoAfT).
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c60pax CpOKOB npenCTaBJIeHIUI HaJlOrOBOW neKJIapaUHH B HaJlOro-
BblM opraH no MeeTY Y<leTa BJle'JeT HaJlO;KeHHe MMI1HHCTpaTI1BHoro
WTpa4Ja lfa lIQCml/blX /1Ulj om mpex iJ(J IJllmu p03Mep06 MPOT
(em. /5.5 KoAfT).
5. Henp llCTaBJIeHl1e II yCTaHOBJ]eHHbl 3aKOHo.uaTe1lbCTBOM 0
HaJloraX H c60pax cpOR 111160 OTKa3 OT npelicTaBneHHfI II HaJlorOBble
opraHbl. TaMOJKeHHble opraHbl 11 opraHbl rocynapCTBeHHoro IIHe-
6K1.QJKeTHoro 4JoHlla o4JopMneHHblx II "TaHOFlJleHHOM nopRLlKe no-
KYMeHTOB 11 (111111) I1HblX CBeJleHI1M. Heo6xolll1MblX WLII ocyweCTBJle-
HI1.!1 HaJloroBoro KOHTpOJlH. a paBHO npC:llCTaBJIem:le TaKI1X cIIC:lleHI1
B HenOJlHOM 06'beMe I1J1H I1CKa;KeHHOM Bl1lle BJle'JeT HaJlO;KeHl1e M-
Ml1HI1CTpaTHBHoro wTpa4Ja I/O ZpOJICrJOI/ am OrJHO.?O do mpex pOJtH!jXJ8
MPOT, I/O iJO/1.1/CHocmllblX nUlj - om mpex iJ(J IJllmu pOJllepoe MPOT
(em. /5.6 KoAfT).
6. Henpc:ncTaBJIeHHe 1l0Jl}KHOCTHbIM JlI1UOM opraHa. OCYillCCTB-
JI.!IKlwero rocyllapCTBeHHYKI perHCTpaUl1K1 KlpI1Jl11'JeCKl1X mm 11 HH-
llHBHnyaJlbHblX npennpHHI1MaTeJleM. Bbl)1a'J) 4JH311'jeCKI1M Jll1uaM
1I11UeH311 Ha npaBO laHHTI1J1 'JacrHo npaRTI1KO , perHCTpaUl1fO
JlI1U no MeCTY }KI1TeJlbCTBa, perl1CTpaUl1K1 aKTOII flJ3AUl8HCKOro co-
CTOHHl1J1, Y'IeTa 11 perHCTpaUl1H I1MyrnecTBa 11 ClleJlOR C HI1M. 1IH60
HQTapl1YCOM HJlH l101lJKHOCTHbIM JlI1UOM, yrr01lHOMO'leHHbIM COllep-
WaTb HOTaplffiJlbHble llekcTIIHH. B ycraHoBJIeHHbIM CpOR II HaJlOrOBble
opraHbl CBeAeHI1 . Heo6xOlll1MblX [IJIH ocywecTBJleHI1H HW1orOlloro
KOHTpOJlJl, a pallHO rrpenCTaBJIeHl1e TaKl1X CllelIeHl1t! II HerrOJlHOM
rnoMII 30HopyweH"eotClflClrol!C:r30KO"OACnenbCT.O 463
ofueMe HJ111 B I1CKa:JKeHHOM Bl1Jle BIIe'JeT HaJlOJKeHl1e aJIMI1Hl1c1]J3nm-
HOro wrpalJ>a 110 tJo./UlCHocmHbIX IIUlj om nllmu ao 10 pOJMep06 MPOT
(em 15.6 KoAfT).
7. OTKpblTl1e 6aHKoM 11J111 I1HOH Kpelll1THOI1 OpraHI1J3U11CI1 C'IeTa
OpraHI1JaUl111 HJ111 I1Hl1I1BI111YaJ1bHOMY np llfIpl1HI1MaTelllO 6eJ npe)l'b-
lIB11eHI1.11 I1MI1 CBHD.eTeJlbCTBa 0 nOCT3HOBKe Ha }f'IeT B HaJIOrOBOM op-
raHe BIIe'leT H8J1o.)!(eHl1e 3JI!\.II1HI1CTpaTI1BHo.ro uJTpal»a 110 tJo.,1J1CHO-
cmHb,XIIUl{om 1000 20pOJMep08 MPOT(em 157 KoAfT).
8. OTKpblTl1e 6aHKoM 11J111 I1HOI1 Kpelll1THOI1 OpraHI1J3U11eH C'IeTa
opraHI1JaUl1I{ 11J111 I1Hl1I1B1myanbHaMY npellnpl1HI1MarenlO npl1 HaJUi'l1111
y 6aHKa I1JII1 I1Hal1 Kpelll1THOI1 opraHI13aUI{I1 peweHI1J1 HaJlOroBoro o.p-
raH3 JII160 TdMO)KeHHOrO opraH3 a npl10CTdHOBJIeHI111 o.nepaul1M no
C'leTIlM ::noro J1Mua BIIe<leT HaJIOJKeHl1e aDMI1HI1CT}JaTI1BHOro w1palJ>a I/O
tJo.,1J1CHOCmHblx . Ulj om 20 tJo 30 p03Mep06 MPOT (em. 15.7 KoAIl).
9. HapyweHl1e 63HKOM 111111 I1HOM Kp )lHTHo.M OpraHI1JaUHeH yc-
TaHaBJIeHHo.ro cpOKa I1CnOJlHeHl1l1 napy'leHl1l1 HaJlaronJlaTellbllil1Ka
(nJlaTeJ1bIUHKa c6opa) HnH H8JJoroBoro areHTa a nepe'lI1CJ1eHI1I1 Ha-
nara 11J11{ cGopa (BJHaca), a paBHa I1HKaCcoBoro napylJeHl1l1 (pacna-
p.ll>KeHI1J1) H8J1o.roBoro opraHa. TaMOJKeHHOrO opraHa 11J111 opraHa
rOCYllapcTBeHHaro BHe61O.QJKeTHarO 1»0H1la a nepe'li1CJleHi1i1 H8JJOra
11J111 c60pa (BJHac3). cooTBeTcTI!YIOWI1X neHel1 11 (111111) wTpal»oB B
61O.illKeT (rocynapCTlJeHHblM BHe61011JKeTHbIH I»OHll). BJle'leT H8JJa-
>KeHl1e 3JIMI1HI1CT}JBTHBHoro W1pal»a HO tJo.,1JICHocmHb/X ,7Ulj om 40 ao
50 p03Mep08 MPOT(em. 15.8 KoAfT).
10. HeynnBTa B YCTaHOBJIeHHble CpOKI1 HanorOR 11 c6opo.B, no.Q-
neJKall!I1X ynnaTe B CB1I311 C nepeMeIlleHl1eM TOBapOB '!epeJ TIlMo.JKeH-
HYIO JpaHI1UY POCCI1HCKOH <J>ellepaUI1I1 BJle'!eT H8J1o.)!(eHl1e aJIMI1HI1-
C1paTi1BHoro wTpalJ>a HO zpaJ/CiJaH om 15 ao 25 pl13MepD6 MPOT; HQ
tJWI)KHOCmHbIX ,1lIlj - om 20 tJo 50 paJ.tH!fJ08 MPOT; I/O IOPUOUIfeCKUX
IIUlj -om lOOao 500pa3Mep06 MPOT(cm. 16.22 KoAfT).
CJ1ellYeT 3aMeTl1Tb. "lTO HaJHa'leHl1e aDMI1HI1CTpaTl1BHo.rO HBKa-
33.H1111 IOpl1lli1'1eCKO'-iY 11I{UY He aCB06o>K!1aeT OT allMI1Hl1crpanlBHOM
o.TBeTCTBeHHo.CTI1 Ja 310. >Ke HaJlOrOBOe npaBoHapyweHl1e BI1Ho.BHo.e
llo.J1>KHaCTHOe 11l{ua, palJHa KaK I{ npl1BJ1e'leHl1e K aJIMI1HI1C1]JaTI1BHOM
11J111 yroJ101:1HOi1 OToeTCToeHHo.CTI1 .nOJl>KHOCTHaro 1111U3 (pyKo.IJ01lI1Te-
11.11 apraHl13aUI1I{) He OCBo60JKJlaeT OT aJIMI1HI1CTpaTl1BHal1 o.TOeTCT-
BeHHOC1J1 Ja 3To. npaeoHapyweHi1e IOpl11l11'1eCKo.e I1HUa. TaKHM 0.6-
pnOM, BOJMo.JKHa allHOBpeMeHHO npl1B11e'!eHl1e KaK OpraHI{JaUHI1.
TaK I{ llaJDKHaCTHo.ro I1l1ua 3TOfi o.praHI13aUI11{ K aDMI1HI1CT}JBTHBHOfi
o.TBeTCTBeHHo.CTI1 Ja Co.BepWeHl1e MMI1HI1CTpaTI1BHOrO npaBOHapy-
WeHl1l1, eClIl1 CTaTbll KaAn, YCTaHaBJ1I1BaIOIlla.ll OTBeTCTBeHHOCTb 3a
464
PO)Jle" III. HOnOrOBOe pel)ftpoao "" rc..rrpora.
naHHoe npanoHapyweHl1e, npellYCM3Tpl1BaeT B Ka'feCTBe CyUbeKHI
K3K OJDI(HOCTHOe. TaK I{ lOpru:lwoIeCKOe 11111.10.
11.2. PeryIll'lpOBOHJ.1€
Ho.noroBoi1 OTBeTCTBeHHOCTI1
Ho.WZfJ6WI Offl6emc1116eHHOCmb JlBJ1J1eTCJI BrulOM IOpl1.1111'feCKoti OTBeT-
CTBeHHOCTI1 1}J11311'1ec".-ux I{ IOpltlll{'1eCKJ.lX JlI.1U 33 HaJloroBble npano-
Hapywemm.
HfJ.MJ8J6Of! npa60HapplUeHUe - ITO BMHOBHO cOneprneHHOe npo-
TI1BonpaBHoe (B I-JapyWeHl1e 3aKOHOllan J[hCTBa 0 HaJlorax 11 c6opax)
neJlHl1e (lldiCTBlte I1.fU1 6 diCTBI1C) I-mJlororumTeJlbUUJKa. HaJlOroBOro
arelHa 11 I{H(,[X JJI{U, 3a KOTOpoe HaJlOroBblM KOJIeKCOM YCTaHOBJIeHa
OTneTCTneHHOCTb J.1HbIMM CJlOBa"UI, HaJlOrOBOe npaBOHapyWeHl1e -
310 BCema npoTitBOnpaBHOe ne.llHl1e. T.e. ne.llHl1e. HapywalOwee HOp-
Mbl HaJlorOBQro 3aKOHO.1laTenbCTBa, npl1l1eM lleSlHl1e BI1HOBHOe (C03-
HaTeJ1bHoe) I{ nOTOMY 33CJ1Y)KI1Barowee HaKa:mHIUI.
OTBeTCTBeHHOCTb 3a COBepWeH(ie HaJlorOBblX npaBOHapyweHI{t!
HecYT OpraHI{Jamm I{ I}JI{JH'jecK(ie /1l{ua B CJ1Y'1aJ1X. npellYCMOTpeH-
HhlX fJ1 16 HK, npwleM I}J(iJl1'oIeCKOe /1(iUO MO)l(eT [)blTb npt1BJ1e"leHO
K OTBeTCTBeHHOCTH 3a cOBepWeHl1e HMorOBblX flpaBoHapyweHHii C
16-/1eTHero B03pacTa.
B CT. 110 HK pacKpblBaJOTC$[ rj;OPMbI 6Ulibl npl1 COBepWeHHI1 Ha-
/10roBoro npaBoHapyweHI1J1:
. BI1HOBHhlM B COBepWeHI{t1 HaJlOroBoro npaBOHapYllJeH(i npH-
3HaeTe /1(iUO, COBepWHBllJee nponmonpaBHOe JleSlHl{e J'MblUJ,,1eHHO
WlU no Ifl!OCmopoJ/CHocmu;
. HMorOBoe npaBOHapyweHMe npM3HaeTC C06eplUemfblM J'MblW-
J/eHlIO. eCJ1M COBepWI{BWee ero J1I1UO OC03HaB<UlO npOTI1BOnpaBHblH
xapatnep CBOt1X ndlcTBI{t! ([)e3.!\et!cTBI1 ), >KenaJIO J11{[)o C03HaTenbHO
nonycKaJlo H3cT)'nneHt1e BpeLlHblx nocnelIcTBMH OT l1IKltX lIeHCrBI{H
(6eJ11eHCTB(i );
. HaJloroBoe npaBOHapyweH(ie npHJHaeTCH lXJ6epuH'HHbiJl/ no He-
OCITIOJXUICHOCmu. eenl{ COBepWI1BWee ero J1I{UO He OC03HaBaJ10 npOTH-
BonpaBHoro xapaKTepa CBOHX neHCTB(iH ([)e31leHCTBI{ ) Jlt1[)O Bpen-
HOro XapaKTepa (iX nOCJ1ellCTBI1t!, XOTJ.I JlOJ1>KHO [)blJ10 I{ Morno 310
OC03HaBaTb;
. BMHa OpraHI1JaUlU1 D COBcpweHl111 HaJlOroBoro npaBOHapywe-
HI{SI onpellC1lSleTC B 3aBI1CI11>10CTI1 OT BI1Hbl ee n:OJl>KHOCTHbIX JlI{U
JlI1[)O ee npeliCTaBI1Teneii. neiiCTBI1 (6e311eiicTBl1e) KOTOpblX 06ycJlo-
BI1J1H ero COBepWeHl1e.
rnoMII 30HopyweH"eotClflClrol!C:r30KO"OACnenbCT.O 465
K 06tqMv Hilw.!06b1M npa6oHapywellufLI1 omHOCJ/mCJ/:
I) HapyweHl1e cpOl<a nOCTaliOI:lKI1 Ha Y'IeT B HaJlOroBOM OpraHe
(CT. 116 HK P4»;
2) YKJlOHCHI1C OT nOCTaHOBKI1 Ha yqeT B HaJlOroBOM opraHe
(CT.117HKP4»;
3) HapyweHl{e cpOKa npellCTaBJ]eHI1 CBelleHl1fi 06 OTKPb!TI{I1 11
:JaKpblml1 c'JeTa B 6aHKe (CT. 118 HK P4»;
4) Henpe,!lCTaBJIeHl{e HaJlOroBOti neKJIapaul11{ (CT. 119 HK P4»;
5) rpy60e HapyweHl1e npaBI1JI yqem OOXOJIOB I{ paCXOllOB I{ 06l>eK-
TOB HaJloroo6J1o>KeHI{ (cr 120 HK P4»;
6) HeynJlam I1JJI1 HenOJlHIDI ynnam cyMM HaJlora (c6opa) (CT. 122
HK P4».
7) HeBb1nOJlHeHl1e HaJlOroBblM areHTOM 06.11JaHHOCTI{ no ynep-
>KaHI1IO 11 (I1nl1) nepl:'il1CJ1eHI1IO HaJlOfOB (CT. 123 HK P4»;
8) Heco6JJIOAeHl1e noplI.D.Ka BJlaa.eHI1 . nOJlb30aaHI1 11 (11JI11) pacno-
p.ll>KeHI1 I1MywecTBoM, Ha Koropoe HaJlO>KeH apeCT (CT. 125 HK P4»;
9) Henp llCTaBJIeHl{e H8J10roBOMY opraHY CBelleHl{ti. Heo6xOlll1-
MblX DJ1 ocyweCTBJleHI1J1 HaJlOroBOro KOHTpOJ1J1 (CT. 126 HK P4»;
10) OTBeTCTBeHHOCTb CBl11leTeJ1.11 (CT. 128 HK P4»;
II) OTKaJ JKCnepTa, nepeBOA'II1Ka 111111 cneUl1aJlI1CTa OT Y'Ja-
CTI1J1 B npOBelleHl111 HaJlOroBoti npOBepKl1, na<rn 3aBellOMO 110>KHO-
ro 3aKJ1IO'Jelil{ I1nl1 ocYWeCTI:IJJeHl1e JaBellOMO 110>KHOrO nepeBOlla
(CT. 129 HK P4»;
12) HenpaBOMepHoe Heco06weHI1e CBelleHI1H HaJlOroBOMY opraHY
(CT. 129' HK P4»,
13) HapyweHl1e nOp.llllKa perl{CTpaUl{11 06l>eKTOB I1ropHOro 6113-
Heca (CT. 129 2 HK P4»
HI1KTO He MO)l(eT 6b1Tb npl1BJ1e'leH K OTBeTCTIJeHHOCTI1 3a COBep-
WeHl1e HaJloroBoro npaBoHapywem1Jl I1Ha'ie KaK no OCHOBaHl1.11M 11 B
nOp.llllKe, npeAYCMOTpeHHblx HaJlorOBblM Ko.LleKCOM, a TaKJKe HI1KTO
He MO)l(eT 6b1Th npl1BJ1e'leH nOBTopHO K OTBeTCTBeHHOCTI1 3a COBep-
WeHl1e OllHoro 11 Toro >Ke HaJlOroBoro npaBOHapyweHI1 . HaJlOrOBa.ll
OTIJeTCTBeHHOCTh q.11311'1eCKoro nl1ua, npeAYCMOTpeHHa.ll HK P4>, Ha-
Cl)'naCT TOJlbKO B TOM cJlY'Iae. eCJlI1 COBeprneHHoe 11M lle.llHl1e He
COllep>KI1T npl{JHBKOB COCTBBa npocTynJleHI1J1 no yroJlOBHOMY JaKO-
HOllaTeJlbCTBy P4>.
npl1BJle'leHl{e OpraHI1JaUl111 K HaJlOroBOti OTBeTCTBeHHOCH:I 3a
COBepWeHl1e HaJloroBoro npaBOHapyweHI1J1 He oCBo6ml(JlaeT llOJl>K-
HOCTHblX nl1U 3TI{X opraHI1:JaUl1fi (npl1 HaJlI1'11111 COOTBeTCTByIOWI1X
OCHOl:laHl1ti) OT MMI1HI1CTpaTI1BHoti. yroJlOBHOti I{I1I{ I1HOti OTBeTCT-
BeHHOCTIf, npellYCMOTpeHHoi13aKoHaMI1 P4> (CT. 108 HK P4».
466
PO)Jle" III. HOnOrOBOe pel)ftpoao "" rc..rrpora.
npl1Bne'leHHe mUll K OTBeTCTBeHHOCTH 33 COBepWeHl1e HaJlOrO-
DOro npatlOHapywetu1S1 He oCB06o)!(!laeT ero OT 06S1.JaHHocTeti ynJ1a-
TI{Th npl1'UlTalOWHeCSI CYMMhl Hanor3 (cGapa) 11 neHetl.
lll1Uo C'lumaemCJI He6111108HbiM B COBcplllCHl111 Ha.rJorOBoro npa-
BOHapyweHI1S1, nOKa ero BHHOBHOCTb He 6yn.eT DOKa3aHa B npeJ1}CMOT-
peHHOM l}JelIepaJlbHblM 33KOHOM nopHLlKe. lhmo, npHBJleKaeMOe K
OTBeTCTBeHHOCH1. He 06HJaHO nOK3JbIB3Tb CBOIO HeBI1HOBHOCTb B
COBepweHIU1 HaJ[OroBOro npaBoHapywem1S1. 06HJaHHOCTb no 110K3-
JbIBatu1l0 oocrOJlTeJ1bCTB. CBltlleTeJ1bCTB}'JOllII1X 0 4JaKTe Ha.rJorOBoro
npaBOHapywelH1J1 I{ BIUJOBHOCTH 1IIUla B ero COBepWeI-U111, B03J1ara-
eTCH Ha HaJloroBble OpraHb]. Bee HeYCTpaHI1Mble COMHeHI1J1 B BJj-
HOBHOCTI1 Jlmrn. npl1BneKaeMoro K OTBtTCTBtHHOCTH. TOJ1KYIOTCJI B
nOJlb3Y ::noro mUIa
06cmOllme/lbCmea, UClUllOlialO/i4ue npu6./elieHUe .IlU/{Cl K omeemcm-
eeHllOcmu Ja ooBepweHl1e HaJlOrOBOro npaBOHapyweHI1!1, npeJIY-
CMOTpeHb! CT. 109 HK P<D. JII1ll0 He MO.:KeT 6b1Tb npliBJ1e'JeHO K
OTBeTCTBeHHOCTIi npli Ha.rJIi'J1i1i xomn 6b1 OrJHOW I1J CJ1e.aylOwHx 06-
CTO.llTeJlbCTB:
I) OTcyrCTBl1e c06blTHJI Ha.rJOroBOro npaBOHapyweHI1J1;
2) OTcyrcTBl1e BHHbl milia a coaepweHIU1 Ha.rJoroaoro npaBOHa-
pyweHI1J1;
3) COBepWeHl1e ne.llHI1J1. COllepJKaWero npl1JHaKI1 HW10rOlJOro
npaBOI-JapyweHI1J1, 1}J1131i'JecKIiM 1111ll0M, He 1l0CTI1rWl1M K MOMeHTY
neJlHI1J1 16-JleTHero B03paCTa;
4) I1CTe'JeHlfe cpoKa llaBHOCTIf npI1J1J1e'JeHI1J1 K OTBeTCTBeHHOCT!1
3a COBepWeHl1e Ha.rJoroBOro npaBoHapyrneHIiJl.
06cmOllme/lbCmea, UCK.JIO'IGIOU4Ue 6UHY.llU/{G B COBepWeHl111 Ha.rJO-
rOBoro npaBOHapyweHI1J1, npe1lYCMOTpeHbl CT. III HK P<D. I1CKJIIO-
'JaCTC.II BI1Ha mUla npl1 Ha.rJI1'J1111 CJ1eJIYIOWI1X 06CTO.llTeJlbCTB:
. COBepweHI1J1 ne.llHJ.I.II. COllepJt;.illilero nplllHaKIf HarlOroBOro npa-
BOHapyweHI1J1. BCJ1eJICTBl1e CTl1xl1iiHOrO 6encTBI1J1 111111 npyrHX 'JpeJ-
Bbl'JatiHblX 11 HenpeOllOJ1I1MblX o6cTom'e1IbCTB. npl1 3TOM n8HHble 06-
CTO.IITeJ1bCTBa YCTaHaBJII1BalOTC.II Ha.rJl1'll1eM 06wel13BeCTHblx l}JaKTOB.
ny6J1I1K8ul1f1 B CpeJICTfl8X MaccoBoti I1HI}JopMaUI1I1 11 I1HblMI1 cnoco-
6aMI1. He HYJK1laIOWI1MI1C.II B CneUI1a.rJbHbIX cpellcrnax nOKa3blBaHI1J1;
. COBepWeHI1J1 lle.llHI1J1. co.nepJKawero npl13HaKI1 Ha.rJoroBoro
np8BoHapyweHI1J1. HaJ1orommTCJlbWI1KOM - 1}J113H'JeCKI1M JlI1UOM.
HaXOlll1Bllll1MCJI B MOMeHT ero COBepWeHI1J1 B 60Jle3HeHHOM COCTO.ll-
HI1I1. npl1 KOTOpOM 3TO JlI1UO He Momo OTllaBaTb ce6e OTLJlT B CBOI1X
lleiicTBIiJlX. npl1 3TOM YKa38HHble o6crome.nbcTBa DOKa3bIB8lOTCJI
npencumrleHJ.leM B HaJlOroBblH opraH llOK)'MeHTOB, KOTopble no CMbIC-
rnoMII 30HopyweH"eotClflClrol!C:r30KO"OACnenbCT.O 467
JlY. COllep>KaHIiJO Ii naTe aTHOC.IITC.II K TOMY HaJlaroBOMY neplia..ay, B
KOTOpOM COBepWeHo. H8J1arofloe npaBoHapyweHl1e;
. BblnOJlHeHlie H8J1arOn!1aTe!1bWIiKo.M (nJlaTe!1bWl1KOM C60POB.
H8J10rOBbIM RreHTOM) nl1ChMeHHhlX pa3"b.llCHeHI1H a nap.llllKe IiC"It1C-
JleHI1f1. ymmTbl Ha.rJOra (c6apa) 1i!1t1 no. I1HblM BonpocaM npliMeHe-
Hlifl 3aKOHo.AaTellbCTBa 0. H8J1arax 11 c6opax. llaHHblX eMY Jlli60 He-
onpem.'JleHHOMY KPYry JlI1U I}Jt1HBHCOBbIM. HaJlaroBblM 11J111 npyrHM
yna!1HaMa'1eHHblM apnlHaM rocynapCTBeHHaM BJ1BCTI1 (yna!1HaMa-
"IeHHbIM nall>KHOCTHbIM JlI1UOM 3TOro apraHR) B npeliellBX ero KOM-
neTeHUIiI1. nplt 3TOM YKa3BHHb1e a6CTORTe!1bCTBa YCTBHRBJ1IiBaIOTC.II
npli Ha.nI1'J1111 COOTBeTCTflylOWI1X .D.aKYMeHTOB 3THX opraHOB. KOTO-
pb!e no. CMblCJlY t1 COllep)((aHI1JO OTHOC.IITC.II K H8J10rOBbIM nepHallaM.
B KOTOpblX COBepWeHo. Ha.narOBoe []paBOHapyweHl1e. He3aBl1CI1Ma OT
lIaTbl 1i3!laHI1f1 TaKt1X nOKYMeHTOB;
. I1Hb1e o6cToRTelJbCTBa. KOTopble Mal)'T 6blTb npt13HaHbl CYHo.M
11!111 H8J10rOBbIM apraHaM. paCCMaTpl1BaJOilU:lM He!10. KaK I1CKJlJO'UIJO-
Wl1eBIiHYJlI1lIa.
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60Abwe 1500 TbIC. py6., npoueHTHoe COOTHOWeHl1e Heynna'leHHblx
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llenax Tpex neT nOllp.ll1l 60nec 500 Tb!C. py6., npH ycnoBlflf, 'ITO nonSl
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WIfX ynnaTe C}lMM HanorOB If (HAlf) C60pOB. ECJ11f pa.JMep HellOIfMKIf
60nbwe 1500 TbIC. py6., npoueHTHOC COOTHOllleHlfe Heynna'leHHblX
If npl1'lHTalOWlfxcSI HaJlorOB lVTSI KBaJlHI]JHKaulflf TaKoro npecrynne-
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ynml'leHHblX HaJJOroB If (l1nl1) C60POB npeBblwaeT 20% n01lJ1e>KaWI1X
yrrJlare CYMM HanoroB If (IfnH) c6opoB. Ecnlf pa.JMep HellOIfMKIf
60JlbWe 7500 TbIC. py6., npoueHTHoe COOTHoweHlfe Heyruul'ieHHblX
If npl1'llITaJOllllfXCSl HanorOB lVTJI KBaJl1f1]JHKau1f1f TaKoro npecrynne-
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Man,CTp, 1007
2. VaU1poo M_A. TeapHA" "croP"A H"" Y'Ie6H"K. M IOH H1-
D.AHA.2007
3. VniOJpoBII.A. epaJIbHhleHaJJom "c6opbl.cxe"h!,WIAycKOpeHHoro
H3Y'leHH" y..e6.noo06"e Cn6 notTep,2006
4. M'IJ'0H06a O.A,.'tmintJ>efti <1><1>. HaJlOwBoeIWMHHHCTJI"p0HaH"e Y..e6.no-
c06"e. M.:OMeru-Jl.2005.
5. Ha.HJ.?080Hno.lotT"K.,Pocc",,'np06.1eMbiItnepcneKTHBblfnQll,pe.1!.I1B fop-
cKoro.M.:<I>"HUHCbJltCT"JTotCTotKa.2003
6. Ha,lO u B yO.10B""K "KOHOM""eCKOH "HTerpJII"H f nQll, pel\. B C. 6"-1'II.J.
11 n. naBJIoBOR M KPOHYC. 2004
7. HalO u It HWlomu6rIo>t<eH"e Y"e6HHK f nQll, pell.. n.f. 'Jep""KJ M
MU<I>3P.2005
8. How u " Ha.aoroo6noA.eHHe. Y'Ie6HHK f noli. pell.. I1.A. M,,;i6ypOln M
IOHI1TI1-11AHA. 2001
9. Ha.lO u H H....'oroo6noJKe"He y...,6. noc06lte f nOli pell f 6. nOJlI!Ka.
A H POMPtfOPJ. M. IOHI1H1-D,AHA. 2003
10. Ha.1tMU" HaJlOl\x{irametme II PO",,"" y..e5Hltl: f B.A. napblrotHU. K. 6payH.
ll>o< MBcrpd!II. AA. Telleell. M . 3KCMO. 2006
II. Har-u KOlieKC P<I>; nOCTIrre;iHbJH KOMMe.n"pH" H3MeHeJ-"'" f nOli pel!
AB IiphI3ra!lHHaI/H....'on' " o1>"HBHCOBoe npallO 2006 Ni!9
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""AX f nQll, pell.. A B Iiph[3ra.1ItHB /I Ha,om " $"HaHcoBOe npaBo. 2001
Ni!l.
13. Ha MeHellJK"IeliT y..e6HHK I nQil pelI AT nopwHell'l, M_' I1HQ)PA-M.
2003.
14. OpOHII'j(JijUflH3Jl0TOBOrO}'4eTa " HIIJIOronoro KOHTpOJTA" Y"e6. noco6olefH_A
nono"oBU. f.f HecTCpo . A.B TepJHlIH. M. 3KCMO. 2006
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\1.. MU<I>3P. 2004
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HItK.M.:<I>ItH"HCblliCTaT"o.."T"Ka.2005
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nOBo .J111 fOli'lapeHI<O. M.CImyc-KBo97. 2004.
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rJlaB31. nOHIITlle. qDDIIaKII II 4tYHKQIIII HaJlOroB 21
rJlBa33. Hanoroa3l1MOi\t'Jlio 31
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55. HaJJOTHanpH6iolJlboprllHH311LlHii 198
56. Hanor HII .l\OObl'W n0J1e3Hio1X IICKonaeMiolX Z15
57 BO!IHiolti HaJJor 290
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5.9. rOCYJlllpCTBeHH811 nOlllJlHHIL 308
DlIIaa6.Perllolla.1bllbienanol1l 317
6.1. HanOTHa IIMYIlleCTBOoprllHII3IILlllii 317
62 Tp<\HcnopTHblti HaJJor 325
rJlBBB7.MecTItbienaJIOI1l 333
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479
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102 BHllbl HaJloroBblxnpoBepoK 442
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l'J1ae3 11. Or8eTcr8eIJnocn 33 HapyrneHlle 1I1IJ10ffiBOro
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11.1A.rJ.MHHHcTp3TlmH3JI HHOCTb 461
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