* (2 чтение) О проекте федерального закона № 1121272-7 "О внесении изменения в статью 427 части второй Налогового кодекса Российской Федерации" (в части установления особенностей применения пониженных тарифов страховых взносов)

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 = > O 1 @ O 2019 3 . !  @ -2279, : 0 A 0 N I 5 3 > A O ? > 4 3 > B > 2 : 8 = > @ 2 K E 0 : B > 2 , 7 0 : @ 5 ? ; O N I 8 E 2 > 7 6 = > A B L @ 5 3 8 A B @ 0 F 8 8 2 > A A 8 9 A : > 2 (4 0 ; 5 5 - ! ) ? ; 0 2 C G 8 E E @ 0 = 8 ; 8 I A 6 8 6 5 = = > 3 > ? @ 8 @ > 4 = > 3 > 3 0 7 0 ? > 0 = 0 ; > 3 8 8 A ? ; 0 2 C G 8 ? 8 B 5 ; O 4 C : B > 2 . 2.  = 0 ; 8 7 ? @ 0 2 > ? @ 8 9 ? @ 0 : B 8 : 8 , > 1 C A ; > 2 8 2 H 5 9 = 5 > 1 E > 4 8 A B L 8 7 2 > 3 > @ 5 3 C ; 8 @ > 2 0 = 8 O . > @ 5 7 C ; L B 0 B 0 2 5 4 5 = = > 3 > 0 = 0 ; 8 7 0 ? @ 0 2 > ? @ 8 9 ? @ 0 : B 8 : 8 , > 1 C A ; > 2 8 2 H 5 9 = 5 > 1 E > 4 8 A B L 8 7 2 > 3 > @ 5 3 C ; 8 @ > 2 0 = 8 O , A 4 5 ; 0 = 2 K 2 > 4 , G B > 2 = 0 A B > O I 5 5 2 @ 5 = > 4 0 B 5 ; L A B 2 5 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 C A B 0 = > 2 ; 5 = > 0 = 0 ; > 3 8 G = > 5 ? @ 0 2 > 2 > 5 @ 5 3 C ; 8 @ > 2 0 = 8 5 2 > B = > H 5 = 8 8 A C 4 > 2 , : > B > @ K 5 8 A ? > ; L 7 C N B A O 4 ; O E @ 0 = 5 = 8 O 8 ? 5 @ 5 2 0 ; : 8 = 5 D B 8 , = 5 D B 5 ? @ > 4 C : B > 2 2 @ A : 8 E ? > @ B 0 E > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 . " 0 : , ? > 4 ? C = : B > @ > 9 0 ; > 3 > 2 > 3 > : > 4 5 : A 0 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 ? @ 5 4 C A : A C 4 0 ; L 7 C 5 2 2 @ A : 8 E ? > @ B 0 E > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 , = 5 ? @ 8 = 8 6 5 = = K 5 B 0 @ 8 D K A B @ 0 E > 2 K E 2 7 = > A > 2 4 ; O N @ 8 4 8 G 5 A : 8 E , D 8 7 8 G 5 A : 8 E ; 8 F , 0 B 0 : 6 5 8 = 4 8 2 8 4 C 0 ; L = K E ? @ 5 4 ? @ 8 = 8 8 7 2 > 4 O I 8 E 2 K ? ; 0 B K 8 8 = K 5 2 > 7 = 0 3 @ 0 6 4 5 = 8 O G ; 5 = 0 2 , : > B > @ K 5 7 0 @ 5 3 8 A B @ 8 @ > 2 0 = K 2 ! , 7 0 8 A ? > ; = 5 = 8 5 B @ C 4 > 2 K E > 1 O 7 0 = = > A B 5 9 G ; 5 = 0 M : 8 ? 0 6 0 A C 4 = 0 , 2 > B = > H 5 = 8 8 4 0 = = K E 2 K ? ; 0 B 8 2 > 7 = 0 3 @ 0 6 4 5 = 8 9 . 3. ? 8 A 0 = 8 5 ? @ > 1 ; 5 B > @ > 9 = 0 ? @ 0 2 ; 5 = ? @ > 5 : B 0 : B 0 . 1 > A = > 2 0 = 8 5 ? @ 5 4 ; 0 3 0 5 6 8 4 0 5 8 A ? > ; = 5 = 8 5 ? > @ C G 5 = 8 O @ 5 7 8 4 5 = B 0 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 > B 5 = > O 1 @ O 2019 3 . !  @ -2279 8 = B @ 0 = A > A A 8 8 ? > 4 3 > B > 2 ; 5 = ? @ > 5 : B D 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 " 2 = 5 A 5 = 8 8 8 7 4 5 : A 0 B > @ 3 > 2 > 3 > @ 5 ? ; 0 2 0 = 8 O > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 8 2 A B 0 B L N  33 $ 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 " 1  > 1 O 7 0 B 5 ; L = > = = > 2 0 = 8 8 2 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 ", 7 0 : @ 5 ? ; O N I 8 9 2 > 7 6 = > A B L @ 5 3 8 A B @ 0 F 8 8 2 ! ? ; 0 2 C G 8 E E @ 0 = 8 ; 8 I A 6 8 6 5 = = > 3 > ? @ 8 @ > 4 = > 3 > 3 0 7 0 ? > 0 = 0 ; > 3 8 8 A ? ; 0 2 C G 8 ? 8 B 5 ; O 4 C : B > 2 . " 0 : , C : 0 7 0 = = K 5 : B > 3 > 7 0 : > = 0 ? > 0 = 0 ; > 3 8 8 A 4 5 9 A B 2 C N I 8 2 0 = 8 5 2 A B @ 0 E > 2 K E 2 7 = > A > 2 : A C 4 0 ; L 7 C 5 2 2 @ A : 8 E ? > @ B 0 E > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 , ? @ 5 4 ; 0 3 0 5 B A O 2 B > 7 0 : > = 0 > B 15 4 5 : 0 1 @ O 2001 3 . ! 167-$ " 1 > 1 O 7 0 B 5 ; L = > = = > 2 0 = 8 8 2 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 ". @ > 5 : B 8 @ C 5 9 = > @ 9 ? @ 5 4 ? > ; 0 3 0 5 B A O , G B > : A C 4 0 ; L 7 C 5 ? @ 8 @ > 4 = > 3 > 3 0 7 0 2 @ A : 8 E ? > @ B 0 E > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 , = 5 ? @ 8 = 8 6 5 = = K 5 B 0 @ 8 D K A B @ 0 E > 2 K E 2 7 = > A > 2 4 ; O N @ 8 4 8 G 5 A : 8 E , D 8 7 8 G 5 A : 8 E ; 8 F , 0 B 0 : 6 5 8 = 4 8 2 8 4 C 0 ; L = K E ? @ 5 4 ? @ 8 = 8 8 7 2 > 4 O I 8 E 2 K ? ; 0 B K , 8 = K 5 2 > 7 = 0 3 @ 0 6 4 5 = 8 O G ; 5 = 0 2 , : > B > @ K 5 7 0 @ 5 3 8 A B @ 8 @ > 2 0 = K 2 ! , 7 0 8 A ? > ; = 5 = 8 5 B @ C 4 > 2 K E > 1 O 7 0 = = > A B 5 9 G ; 5 = 0 M : 8 ? 0 6 0 A C 4 = 0 , 2 > B = > H 5 = 8 8 4 0 = = K E 2 K ? ; 0 B 8 2 > 7 = 0 3 @ 0 6 4 5 = 8 9 . @ 8 M B > B 4 ? C = : B > @ > 9 0 ; > 3 > 2 > 3 > : > 4 5 : A 0 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 C A B 0 = 0 2 ; 8 2 0 5 B A O 0 = 0 ; > 3 8 G = > 5 ? @ 0 2 > 2 > 5 @ 5 3 C ; 8 @ > 2 0 = 8 5 2 G 0 A B 8 = 5 ? @ 8 = 8 6 5 = = K E B 0 @ 8 D > 2 A B @ 0 E > 2 K E 2 7 = > A > 2 : A C 4 0 ; L 7 C 5 2 2 @ A : 8 E ? > @ B 0 E > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 . " 0 : 6 5 4 5 9 A B 2 C N I 0 O @ 5 4 0 : F 8 O > 4 5 : A 0 B > @ 3 > 2 > 3 > @ 5 ? ; 0 2 0 = 8 O > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 ? > 7 2 > ; O 5 B 1 5 7 2 = j l ° І Ћ ђ В Д Ж И

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$ dрa$ gd©Aж 5 A 5 = 8 O 8 7 A A 8 9 A : > 5 7 0 : > = > 4 0 B 5 ; L A B 2 > @ 5 3 8 A B @ 8 @ > 2 0 B L 2 ! A C 4 0 , : > B > @ K 5 8 A ? > ; L 7 C N B A O 4 ; O E @ 0 = 5 = 8 O 8 ? 5 @ 5 2 0 ; : 8 3 0 7 0 , ? > A B @ > 5 = = K 5 @ > A A 8 9 A : 8 A B @ > 8 B 5 ; L = K @ 3 0 = 8 7 0 F 8 O A ; 5 1 O = 2 0 @ O 2010 3 . " 0 : , 2 A ; C G 0 5 @ 5 3 8 A B @ 0 F 8 8 2 ! C : 0 7 0 = = K 5 A C 4 0 3 C B ? > ; C G 0 B L 2 5 A L A ? 5 : B @ A C 4 0 @ A B 2 5 = = > 9 ? > 4 4 5 @ 6 : 8 , 2 : ; N G 0 O ? @ 8 2 A B @ 0 E > 2 K E 2 7 = > A > 2 . 4 = 0 : > 2 = 0 A B > O I 5 5 2 @ 5 2 , 8 A ? > ; L 7 C 5 A B @ > 5 = = K E @ > A A 8 9 A : 8 A B @ > 8 B 5 ; L = K @ 3 0 = 8 7 0 F 8 O A ; 5 1 O = 2 0 @ O 2010 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 ! > > B 2 5 B A B 2 8 5 ? > ; > 6 5 = 8 O 3 > 2 > @ 0 > 2 @ 0 7 8 9 A : > = > N 7 5 8 ? > ; > 6 5 = 8 O 3 > 2 > @ > 2 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 . @ > 5 : B D 5 4 5 @ 0 ; L = > 3 > 7 0 : > = 0 A > > B 2 5 B A B 2 C 5 B ? > ; > 6 5 = 8 O 3 > 2 > @ 0 > 2 @ 0 7 8 9 A : > = > N 7 5 , 0 B 0 : 6 5 ? > ; > 6 5 = 8 O 3 > 2 > @ > 2 > A A 8 9 A : > 9 $ 5 4 5 @ 0 F 8 8 . 9. 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