B1集团：2024俄罗斯投资经商指南（英文版）（64页）.pdf

1、DOINGBUSINESS INRUSSIA 202401 OUR PROFESSIONAL SERVICES IN RUSSIA 402 ORGANIZING BUSINESS ACTIVITIES 6Types of business presence 7Basic corporate governance requirements 7Key matters of corporate law 903 ACCOUNTING AND TAX COMPLIANCE,REPORTING REQUIREMENTS 14Main statutory requirements forRussianleg

2、alentities 15VAT and excise duties 20Oil and gas taxes 22Transfer pricing 23Automation of statutory and tax accounting and reporting 27Tax monitoring 28Tax administration and tax control measures 30Foreign investors receiving income from Russian sources 3104 PEOPLE MATTERS 38Personal income tax 39So

3、cial security 40Russian labour law 41Immigration 4205 INCENTIVES,SPECIAL TAXREGIMES AND SUPPORT MEASURES 46Tax incentives for IT companies 47Special investment contracts 4906 CUSTOMS REGULATION INRUSSIA 5407 BROWNFIELDS 60Buying an existing business 61CONTENTS|301OUR PROFESSIONAL SERVICES IN RUSSIA

4、4|DoingBusiness inRussia 2024We are a leading professional tax and legal services provider in Russia with 600+employees and partners,9 offices around the country and broad market coverage across all industry segments.We advise our clients on the latest changes and challenges in the law and in the bu

5、siness environment and offer support with acquisitions and disposals.We also provide advice and guidance to our clients on structuring and managing routine business functions in the most efficient way from a tax and legal perspective.Recent political and market developments in Russia and the wider w

6、orld have created a great deal of anxiety for shareholders and company managers,but this is also a time of opportunity.We are confident that,with us on their side,our clients will be ideally placed to face present and future challenges and to take full advantage of new opportunities as and when they