Territory of advanced social and economic development (TASED) is a part of the territory of a constituent entity of the Russian Federation, including a closed administrative-territorial entity, on which, in accordance with the decision of the Government of the Russian Federation, a special legal regime for the implementation of entrepreneurial and other activities has been established in order to create a favorable environment for attracting investment, ensuring accelerated economic development and creating comfortable conditions for ensuring the life of the population.
LIST OF TYPES OF ECONOMIC ACTIVITIES
- Crop and livestock production, hunting and related services in these areas
- Fish farming
- Food production
- Production of soft drinks, production of mineral waters and other bottled drinking water
- Production of textiles
- Production of clothing
- Production of leather and leather products
- Wood processing and production of wood and cork products, except furniture, production of straw products and wickerwork materials
- Production of paper and paper products
- Printing activities and copying of information carriers
- Production of chemicals and chemical products
- Production of medicines and materials used for medical purposes
- Production of rubber and plastic products
- Production of non-metallic mineral products
- Metallurgical production
- Production of finished metal products, except machinery and equipment
- Production of computers, electronic and optical products (except for the production of control, measuring and navigation instruments and devices; watchmaking)
- Manufacture of electrical equipment
- Manufacture of machinery and equipment not included in other groups
- Manufacture of motor vehicles, trailers and semi-trailers (except trucks)
- Manufacture of other vehicles and equipment
- Manufacture of furniture
- Manufacture of other
- finished products
- Repair and installation of machinery and equipment
SPECIAL LEGAL REGIME FOR CARRYING OUT ENTREPRENEURIAL ACTIVITIES
|
Name of the tax
|
Without TASED
|
TASED
|
|
Income tax, including:
|
20%
|
0 — 5%
|
- Russian Federation
- The Republic of Tatarstan
|
2%
18%
|
0%
5%
|
|
Land tax
Municipality
|
On average 1,5%
|
0%
|
|
Tax on property of organizations
The Republic of Tatarstan
|
2,2%
|
0%
|
|
Insurance contributions to state extra-budgetary funds
Russian Federation, including:
|
30%
|
7,6%
|
- Pension Fund
- Social Insurance Fund
- Compulsory Medical Insurance Fund
|
22%
2,9%
5,1%
|
6%
1,5%
0,1%
|
REQUIREMENTS FOR THE RESIDENTS OF TASED:
- a legal entity registered in the city;
- not in the process of reorganization, liquidation or bankruptcy;
- no arrears in taxes, fees, insurance premiums to budget funds, no other debts to the budget system;
- no branches or representative offices outside the TOSEDAR;
- carrying out activities in the TOSEDAR and making investments, including capital investments.
REQUIREMENTS FOR INVESTMENT PROJECTS:
1. implementation of an investment project within the boundaries of the single-industry town of Chistopol;
2. list of permitted types of economic activity;
3. creation of jobs:
- for new enterprises - at least 10 units during the first year of project implementation. Always during the implementation period - at least 20
- for existing enterprises - at least the average headcount of employees of the legal entity over the past three years;
4. the volume of capital investments is at least 2.5 million rubles during the first year after inclusion in the register. Total for the implementation period - not less than 10 million rubles;
5. attraction of foreign labor in an amount not exceeding 25% of the total number of employees.