1. Reduction of rate of corporate profits tax payable to the budget of the Stavropol region, for business entities carrying out investment activities, - residents of the regional industrial parks, regional tourist and recreational parks, from activities in the territories of the regional industrial parks and regional tourism and recreation Parks , to:
4.5 per cent - to the account payback period set by the investment project;
2.5 percent - after the payback of the investment project, the period of the investment, but not more than 20 years.
2. For investors, realizing the Stavropol Territory particularly important investment projects , the rate of corporate income tax payable to the budget of the Stavropol region, reduced by:
3.5 per cent - in the implementation of investments in the framework of the special importance of investment projects worth of 300 million rubles to 500 million rubles ;
4 percent - in the implementation of investments in the framework of the special importance of investment projects worth of 500 million rubles to 1,000 million rubles ;
4.5 per cent - in the implementation of investments in the framework of the special importance of investment projects totaling more than 1,000 million rubles .
3. For investors, realizing the Stavropol Territory very significant investment projects, the rate of corporate income tax payable to the budget of the Stavropol Territory, and calculated from the profit received from the sale of very significant investment project is reduced by:
3.5 per cent - in the implementation of investments in the framework of the special importance of investment projects worth of 300 million rubles to 500 million rubles ;
4 percent - in the implementation of investments in the framework of the special importance of investment projects worth 500 million rubles to 1,000 million rubles ;
4.5 per cent - in the implementation of investments in the framework of the special importance of investment projects totaling more than 1,000 million rubles .
4. The rate of corporate income tax payable to the budget of the Stavropol region, for organizations engaged in the main economic activity in accordance with the National Classification of Economic Activities, included in the group 11.10 "Crude oil and natural gas," the group 11.20 "Providing services oil and gas " , to invest in fixed assets in the Stavropol Territory in the amount not less than the amount released by the application of a reduced rate of corporate income tax in the current tax period reduced by 2.5 percent .
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