Establishment of a reduced tax rate for income tax in accordance with the Law of the Saratov region «On investment tax deduction»

An investor company may receive a deduction if the share of income is at least 70 percent from the implementation of one or more of the following economic activities defined by RC 029-2014 (Ed.2) «All-Russian classifier of types of economic activity», approved by the Order of Rosstandart from 31.01.2014 № 14-St: 01 Crop and livestock production, hunting and related services in these areas; 03 Fishing and fish farming; 21 Production of medicines and materials used for medical purposes; 26 manufacture of computers, electronic and optical products 27 Manufacture of electrical equipment; 28 Production of machinery and equipment not included in other groupings; 29 Manufacture of motor vehicles, trailers and semi-trailers; 30 Manufacture of other vehicles and equipment; 31 Manufacture of furniture; 32 Production of other finished products.