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       Ñîäåðæàíèå áèáëèîòåêè:

 

ÖÅÍÒÐÀËÜÍÛÉ ÈÑÏÎËÍÈÒÅËÜÍÛÉ ÊÎÌÈÒÅÒ ÑÑÑÐ

 

ÑÎÂÅÒ ÍÀÐÎÄÍÛÕ ÊÎÌÈÑÑÀÐÎÂ ÑÑÑÐ

 

ÏÎÑÒÀÍÎÂËÅÍÈÅ

îò 15 íîÿáðÿ 1923 ãîäà

 

ÎÁ ÓÑÒÀÍÎÂËÅÍÈÈ Â ×ÅÐÂÎÍÍÎÌ ÈÑ×ÈÑËÅÍÈÈ ÑÒÀÂÎÊ ÎÑÎÁÎÃÎ

ÏÀÒÅÍÒÍÎÃÎ ÑÁÎÐÀ ÇÀ ÏÐÀÂÎ ÒÎÐÃÎÂËÈ ÂÈÍÎÌ, ÏÈÂÎÌ

È ÒÀÁÀ×ÍÛÌÈ ÈÇÄÅËÈßÌÈ <3>

 

(ñ èçì. è äîï., âíåñåííûìè

Ïîñòàíîâëåíèÿìè ÖÈÊ ÑÑÑÐ, ÑÍÊ ÑÑÑÐ

îò 23.10.1925 - ÑÇ ÑÑÑÐ, 1925, N 75, ñò. 565;

îò 13.08.1926 - ÑÇ ÑÑÑÐ, 1926, N 55, ñò. 400)

 

--------------------------------

<3> Ñëîâà "â ÷åðâîííîì èñ÷èñëåíèè" â ñâÿçè ñ ïåðåõîäîì íà òâåðäóþ âàëþòó óòðàòèëè çíà÷åíèå.

 

Âî èçìåíåíèå Ïîñòàíîâëåíèé Âñåðîññèéñêîãî Öåíòðàëüíîãî Èñïîëíèòåëüíîãî Êîìèòåòà è Ñîâåòà Íàðîäíûõ Êîìèññàðîâ îò 25 àïðåëÿ 1923 ãîäà îá èçìåíåíèè ñòàâîê îñîáîãî ïàòåíòíîãî àêöèçíîãî ñáîðà (Ñîáð. Óçàê. ÐÑÔÑÐ, 1923, N 37, ñò. 390), îò 29 ìàðòà 1923 ãîäà îá óñòàíîâëåíèè íà òåððèòîðèè Òóðêåñòàíñêîé Ðåñïóáëèêè îñîáîãî ïàòåíòíîãî ñáîðà çà ïðàâî òîðãîâëè ìåñòíûìè êàëüÿííûì è æåâàòåëüíûì òàáàêàìè (Ñîáð. Óçàê. ÐÑÔÑÐ, 1923, N 27, ñò. 308) è â ñîîòâåòñòâèè ñî ñò. 4 Ïîñòàíîâëåíèÿ Âñåðîññèéñêîãî Öåíòðàëüíîãî Èñïîëíèòåëüíîãî Êîìèòåòà è Ñîâåòà Íàðîäíûõ Êîìèññàðîâ îò 1 ìàðòà 1923 ã. î ïàïèðîñíûõ ìàñòåðñêèõ (Ñîáð. Óçàê. ÐÑÔÑÐ, 1923, N 17, ñò. 218) è ñ Ïîñòàíîâëåíèåì Âñåðîññèéñêîãî Öåíòðàëüíîãî Èñïîëíèòåëüíîãî Êîìèòåòà è Ñîâåòà Íàðîäíûõ Êîìèññàðîâ îò 8 ìàðòà 1923 ã. îá óïëàòå çàâåäåíèÿìè, ïðîèçâîäÿùèìè ðàñïèâî÷íóþ ïðîäàæó âèíà è ïèâà, îñîáîãî ïàòåíòíîãî ñáîðà, óñòàíîâëåííîãî äëÿ ìåñò ðîçíè÷íîé ïðîäàæè òàáà÷íûõ èçäåëèé (Ñîáð. Óçàê. ÐÑÔÑÐ, 1923, N 21, ñò. 251), Öåíòðàëüíûé Èñïîëíèòåëüíûé Êîìèòåò è Ñîâåò Íàðîäíûõ Êîìèññàðîâ Ñîþçà Ñîâåòñêèõ Ñîöèàëèñòè÷åñêèõ Ðåñïóáëèê ïîñòàíîâëÿþò:

I. Óñòàíîâèòü íèæåñëåäóþùèå ñòàâêè îñîáîãî ïàòåíòíîãî ñáîðà çà ïðàâî òîðãîâëè õëåáíûì âèíîì (âîäêîþ), âîäî÷íûìè èçäåëèÿìè, êîíüÿêîì, âèíîãðàäíûìè, ïëîäîâî-ÿãîäíûìè è èçþìíûìè âèíàìè è ïèâîì è çà ïðàâî òîðãîâëè òàáà÷íûìè èçäåëèÿìè.

 

┌─────────────────────────────────────────┬──────┬────────────────────────┐

                                         │Ïîÿñà │Ñòàâêè ïàòåíòíîãî ñáîðà │

                                         │ìåñò- │                       

                                         íîñòåé                       

├─────────────────────────────────────────┼──────┼────────────────────────┤

│À. Çà ïðàâî òîðãîâëè õëåáíûì âèíîì                                    

│(âîäêîþ), âîäî÷íûìè èçäåëèÿìè è êîíüÿêîì:│                             

│1. Ñ îïòîâûõ (â òîì ÷èñëå áàçèñíûõ)      Ìîñêâà│ñòî äâàäöàòü ïÿòü ðóáëåé│

│ñêëàäîâ (çà ïîëóãîäèå)                   │1     │äåâÿíîñòî ðóáëåé       

                                         │2     │ñåìüäåñÿò   "          

                                         │3     │ïÿòüäåñÿò   "          

                                         │4     │òðèäöàòü ïÿòü ðóáëåé   

                                         │5     │äâàäöàòü ïÿòü ðóáëåé   

                                                                      

│2. Ñ çàâåäåíèé, ïðîèçâîäÿùèõ îäíîâðåìåííî│Ìîñêâà│ñòî ðóáëåé             

│â îäíîì è òîì æå ïîìåùåíèè îïòîâóþ è     │1     │ñåìüäåñÿò ïÿòü ðóáëåé  

│ðîçíè÷íóþ ïðîäàæó (çà ïîëóãîäèå)         │2     │ïÿòüäåñÿò ðóáëåé       

                                         │3     │ñîðîê ðóáëåé           

                                         │4     │òðèäöàòü ðóáëåé        

                                         │5     │äâàäöàòü ðóáëåé        

                                                                      

│3. Ñ çàâåäåíèé ðîçíè÷íîé ïðîäàæè                                      

│(çà ïîëóãîäèå):                                                       

│à) ñ çàâåäåíèé âûíîñíîé ïðîäàæè áåç      Ìîñêâà│ñåìüäåñÿò ïÿòü ðóáëåé  

│ðàñïèâî÷íîé                              │1     │ïÿòüäåñÿò ðóáëåé       

                                         │2     │òðèäöàòü    "          

                                         │3     │äâàäöàòü    "          

                                         │4     │ïÿòíàäöàòü  "          

                                         │5     │äåñÿòü ðóáëåé           

                                                                      

│á) ñ çàâåäåíèé, ïðîèçâîäÿùèõ ðàçäðîáè-   Ìîñêâà│ïÿòüñîò ðóáëåé         

│òåëüíóþ ïðîäàæó íàïèòêîâ ïðîèçâîëüíûìè   │1     │òðèñòà    "            

│ìåðàìè è â íàëèâ èç ãðàôèíîâ ïî âîëüíîé  │2     │äâåñòè    "            

│öåíå                                     │3     │ñòî ïÿòüäåñÿò ðóáëåé   

                                                                      

│â) ñ çàâåäåíèé, ïðîèçâîäÿùèõ             Ìîñêâà│ñòî äâàäöàòü ïÿòü ðóáëåé│

│ðàçäðîáèòåëüíóþ ïðîäàæó íàïèòêîâ         │1     │äåâÿíîñòî ðóáëåé       

│èñêëþ÷èòåëüíî â çàïå÷àòàííîé ïîñóäå      │2     │ñåìüäåñÿò   "          

│ïî íàçíà÷åííîé íà ýòèêåòêå öåíå          │3     │ïÿòüäåñÿò   "          

                                         │4     │òðèäöàòü ïÿòü ðóáëåé   

                                         │5     │äâàäöàòü ïÿòü ðóáëåé   

                                                                      

│ã) ñ áóôåòîâ, ïðîèçâîäÿùèõ ïðîäàæó                                    

│íàïèòêîâ ïðîèçâîëüíûìè ìåðàìè è ïî                                    

│âîëüíûì öåíàì:                                                        

│1) íà ïàðîõîäàõ, â ïîåçäàõ æåëåçíûõ      Ìîñêâà│ñòî ðóáëåé             

│äîðîã è â îáùåñòâåííûõ ìåñòàõ, êðîìå     │1     │ñåìüäåñÿò ïÿòü ðóáëåé  

│êëóáîâ, òåàòðîâ è òîòàëèçàòîðîâ          │2     │ïÿòüäåñÿò ðóáëåé       

                                         │3     │ñîðîê ðóáëåé           

                                         │4     │òðèäöàòü ðóáëåé        

                                         │5     │äâàäöàòü ðóáëåé        

                                                                      

│2) ïðè êëóáàõ, òåàòðàõ è òîòàëèçàòîðàõ   Ìîñêâà│äâåñòè ðóáëåé          

                                         │1     │ñòî ïÿòüäåñÿò ðóáëåé   

                                         │2     │ñòî ðóáëåé             

                                         │3     │âîñåìüäåñÿò ðóáëåé     

                                         │4     │øåñòüäåñÿò    "        

                                         │5     │ïÿòüäåñÿò     "        

                                                                      

│3) íà ñòàíöèÿõ æåëåçíûõ äîðîã            Ìîñêâà│ñòî ïÿòüäåñÿò ðóáëåé   

                                         │1     │ñòî ðóáëåé             

                                         │2     │ñåìüäåñÿò ïÿòü ðóáëåé  

                                         │3     │ïÿòüäåñÿò ðóáëåé       

                                         │4     │òðèäöàòü ïÿòü ðóáëåé   

                                         │5     │äâàäöàòü ïÿòü ðóáëåé   

                                                                       

│4) íà âðåìåííûõ âûñòàâêàõ, âå÷åðàõ è     Ìîñêâà│äåñÿòü ðóáëåé          

ãóëÿíüÿõ çà êàæäûé äåíü òîðãîâëè         │1     │ñåìü     "             

                                         │2     │ïÿòü     "             

                                         │3     │÷åòûðå   "             

                                         │4     │òðè      "             

                                         │5     │äâà      "             

                                                                         

   Ïðèìå÷àíèå. 1. Îòêðûòèå   çàâåäåíèé,   ïðîèçâîäÿùèõ    ðàçäðîáèòåëüíóþ

│ïðîäàæó õëåáíîãî âèíà (âîäêè), âîäî÷íûõ èçäåëèé  è êîíüÿêà  ïðîèçâîëüíûìè

│ìåðàìè è â íàëèâ èç ãðàôèíîâ â ìåñòíîñòÿõ,  îòíåñåííûõ ê 4 è 5 ïîÿñàì, íå│

│äîïóñêàåòñÿ.                                                            

   2. Çàâåäåíèÿ ðîçíè÷íîé ïðîäàæè íàïèòêîâ, óïëàòèâøèå ïàòåíòíûé ñáîð  çà

│ïðàâî  òîðãîâëè õëåáíûì  âèíîì  (âîäêîé), âîäî÷íûìè èçäåëèÿìè è êîíüÿêîì,│

│îñâîáîæäàþòñÿ  îò  âçíîñà  îñîáîãî  ïàòåíòíîãî  ñáîðà çà  ïðàâî  òîðãîâëè│

│âèíîãðàäíûìè, ïëîäîâî-ÿãîäíûìè è èçþìíûìè âèíàìè è ïèâîì.               

│(ñ  èçì.  è  äîï.,  âíåñåííûìè  Ïîñòàíîâëåíèåì  ÖÈÊ  ÑÑÑÐ,  ÑÍÊ  ÑÑÑР îò│

│23.10.1925) <1>                                                          

                                                                        

│Á. Çà ïðàâî òîðãîâëè âèíîãðàäíûìè,                                    

│ïëîäîâî-ÿãîäíûìè è èçþìíûìè âèíàìè:                                   

│1. Ñ îïòîâûõ ñêëàäîâ (çà ïîëóãîäèå)      Ìîñêâà│ïÿòüäåñÿò ðóáëåé       

                                         │1     │òðèäöàòü ïÿòü ðóáëåé   

                                         │2     │äâàäöàòü ïÿòü ðóáëåé   

                                         │3     │äâàäöàòü ðóáëåé        

                                         │4     │ïÿòíàäöàòü ðóáëåé      

                                         │5     │äåñÿòü ðóáëåé          

                                                                       

│2. Ñ çàâåäåíèé, ïðîèçâîäÿùèõ îäíîâðåìåííî│Ìîñêâà│ñîðîê ðóáëåé           

│â îäíîì è òîì æå ïîìåùåíèè îïòîâóþ       │1     │òðèäöàòü ïÿòü ðóáëåé   

│è ðîçíè÷íóþ ïðîäàæó (çà ïîëóãîäèå)       │2     │òðèäöàòü ðóáëåé        

                                         │3     │äâàäöàòü ïÿòü ðóáëåé   

                                         │4     │ïÿòíàäöàòü ðóáëåé      

                                         │5     │äåñÿòü ðóáëåé          

                                                                      

│3. Ñ çàâåäåíèé ðîçíè÷íîé ïðîäàæè                                      

│(çà ïîëóãîäèå):                                                       

│à) ñ çàâåäåíèé âûíîñíîé ïðîäàæè          Ìîñêâà│òðèäöàòü ïÿòü ðóáëåé   

│áåç ðàñïèâî÷íîé                          │1     │òðèäöàòü ðóáëåé        

                                         │2     │äâàäöàòü ðóáëåé        

                                         │3     │ïÿòíàäöàòü ðóáëåé      

                                         │4     │äåñÿòü ðóáëåé          

                                         │5     │ïÿòü ðóáëåé            

                                                                      

│á) ñ çàâåäåíèé ðàñïèâî÷íîé ïðîäàæè       Ìîñêâà│ñåìüäåñÿò ïÿòü ðóáëåé  

                                         │1     │ïÿòüäåñÿò ðóáëåé       

                                         │2     │ñîðîê ðóáëåé           

                                         │3     │òðèäöàòü ðóáëåé        

                                         │4     │äâàäöàòü ðóáëåé        

                                         │5     │ïÿòíàäöàòü ðóáëåé      

                                                                      

│â) ñ áóôåòîâ:                                                         

│1) ïðè òåàòðàõ, êëóáàõ è äðóãèõ          Ìîñêâà│ïÿòüäåñÿò ðóáëåé       

│îáùåñòâåííûõ ìåñòàõ, íà ïàðîõîäàõ        │1     │òðèäöàòü ïÿòü ðóáëåé   

│è â ïîåçäàõ æåëåçíûõ äîðîã               │2     │äâàäöàòü ïÿòü ðóáëåé   

                                         │3     │äâàäöàòü ðóáëåé        

                                         │4     │ïÿòíàäöàòü ðóáëåé      

                                         │5     │äåñÿòü ðóáëåé          

                                                                      

│2) íà ñòàíöèÿõ æåëåçíûõ äîðîã            Ìîñêâà│ñåìüäåñÿò ïÿòü ðóáëåé  

                                         │1     │ïÿòüäåñÿò ðóáëåé       

                                         │2     │òðèäöàòü ïÿòü ðóáëåé   

                                         │3     │äâàäöàòü ïÿòü ðóáëåé   

                                         │4     │äâàäöàòü ðóáëåé        

                                         │5     │ïÿòíàäöàòü ðóáëåé      

                                                                      

│3) íà âðåìåííûõ âûñòàâêàõ, âå÷åðàõ,      Ìîñêâà│ïÿòü ðóáëåé            

áàçàðàõ è ãóëÿíüÿõ, çà êàæäûé äåíü       │1     │÷åòûðå ðóáëÿ            

│òîðãîâëè                                 │2     │òðè ðóáëÿ              

                                         │3     │äâà ðóáëÿ              

                                         │4     │îäèí ðóáëü ïÿòüäåñÿò   

                                               │êîï.                   

                                         │5     │îäèí ðóáëü             

                                                                        

   Ïðèìå÷àíèå.  Çàâåäåíèÿ   ðîçíè÷íîé   ïðîäàæè   íàïèòêîâ,    óïëàòèâøèå│

│ïàòåíòíûé  ñáîð  çà  ïðàâî  òîðãîâëè  âèíîãðàäíûìè,   ïëîäîâî-ÿãîäíûìè  è│

│èçþìíûìè  âèíàìè,  îñâîáîæäàþòñÿ  îò âçíîñà  îñîáîãî  ïàòåíòíîãî ñáîðà çà

│ïðàâî òîðãîâëè ïèâîì.                                                   

│(ñ  èçì.  è  äîï.,  âíåñåííûìè  Ïîñòàíîâëåíèåì  ÖÈÊ  ÑÑÑÐ,  ÑÍÊ  ÑÑÑР îò│

│23.10.1925) <1>                                                         

                                                                        

│Â. Çà ïðàâî òîðãîâëè ïèâîì:                                           

│1. Ñ çàâîäñêèõ ïîäâàëîâ è îïòîâûõ ñêëàäîâ│Ìîñêâà│òðèäöàòü ðóáëåé        

│ïèâà (çà ïîëóãîäèå)                      │1     │äâàäöàòü ïÿòü ðóáëåé   

                                         │2     │äâàäöàòü ðóáëåé        

                                         │3     │ïÿòíàäöàòü ðóáëåé      

                                         │4     │äåñÿòü ðóáëåé          

                                         │5     │ïÿòü ðóáëåé            

                                                                      

│2. Ñ çàâåäåíèé ðîçíè÷íîé ïðîäàæè                                      

│(çà ïîëóãîäèå):                                                       

│à) ñ çàâåäåíèé âûíîñíîé ïðîäàæè          Ìîñêâà│äâàäöàòü ðóáëåé        

│áåç ðàñïèâî÷íîé                          │1     │ïÿòíàäöàòü ðóáëåé      

                                         │2     │äåñÿòü ðóáëåé          

                                         │3     │ñåìü ðóáëåé ïÿòüäåñÿò  

                                               │êîï.                   

                                         │4     │ïÿòü ðóáëåé            

                                         │5     │òðè ðóáëÿ ïÿòüäåñÿò êîï.│

                                                                      

│á) ñ çàâåäåíèé ðàñïèâî÷íîé ïðîäàæè       Ìîñêâà│ïÿòüäåñÿò ðóáëåé       

                                         │1     │òðèäöàòü ïÿòü ðóáëåé   

                                         │2     │äâàäöàòü ïÿòü ðóáëåé   

                                         │3     │äâàäöàòü ðóáëåé        

                                         │4     │ïÿòíàäöàòü ðóáëåé      

                                         │5     │äåñÿòü ðóáëåé           

                                                                      

│â) ñ áóôåòîâ íà âðåìåííûõ âûñòàâêàõ,     Ìîñêâà│òðè ðóáëÿ              

âå÷åðàõ, áàçàðàõ è ãóëÿíüÿõ, çà êàæäûé   │1     │äâà ðóáëÿ ïÿòüäåñÿò êîï.│

│äåíü òîðãîâëè                            │2     │äâà ðóáëÿ              

                                         │3     │îäèí ðóáëü ïÿòüäåñÿò   

                                               │êîï.                   

                                         │4     │îäèí ðóáëü             

                                         │5     │ñåìüäåñÿò ïÿòü êîï.    

│(ñ  èçì.  è  äîï.,  âíåñåííûìè  Ïîñòàíîâëåíèåì  ÖÈÊ  ÑÑÑÐ,  ÑÍÊ  ÑÑÑР îò│

│23.10.1925) <1>                                                          

   --------------------------------                                     

   <1> Ïîñòàíîâëåíèå 23 îêòÿáðÿ 1925 ã. ñîäåðæèò åùå ðàçäåëû II è III:  

   "II. Íàñòîÿùåå  Ïîñòàíîâëåíèå  íå  ðàñïðîñòðàíÿåòñÿ  íà   Çàêàâêàçñêóþ

│Ñîöèàëèñòè÷åñêóþ   Ôåäåðàòèâíóþ  Ñîâåòñêóþ  Ðåñïóáëèêó,  Äàëüíå-Âîñòî÷íóþ│

│îáëàñòü   è   Áóðÿò-Ìîíãîëüñêóþ   Àâòîíîìíóþ  Ñîâåòñêóþ  Ñîöèàëèñòè÷åñêóþ│

│Ðåñïóáëèêó.                                                             

   III. Íàñòîÿùåå Ïîñòàíîâëåíèå ââîäèòñÿ â  äåéñòâèå  ñ  1  îêòÿáðÿ  1925│

│ãîäà.                                                                   

   Îñîáåííîñòè  âçèìàíèÿ  îñîáîãî  ïàòåíòíîãî  ñáîðà  çà  ïðàâî  òîðãîâëè│

│êðåïêèìè íàïèòêàìè íà òåððèòîðèè âûøåíàçâàííûõ Ðåñïóáëèê óñòàíîâëåíû: äëÿ

│ÇÑÔÑÐ - Ïîñòàíîâëåíèåì ÖÈÊ è ÑÍÊ Ñîþçà ÑÑÐ 5 èþíÿ  1925 ã. è  äëÿ  Áóðÿò-│

│Ìîíãîëüñêîé  ÀÑÑР Ïîñòàíîâëåíèåì  ÖÈÊ  è  ÑÍÊ  24  àïðåëÿ  1925  ã.   îá

óñòàíîâëåíèè  äëÿ Áóðÿò-Ìîíãîëüñêîé  ÀÑÑР ñòàâîê àêöèçà íà ñïèðò, êîíüÿê│

│è âîäî÷íûå èçäåëèÿ  è îñîáîãî  ïàòåíòíîãî ñáîðà  çà ïðàâî ïðîäàæè ñïèðòà,│

│õëåáíîãî âèíà, êîíüÿêà è âîäî÷íûõ èçäåëèé; äëÿ  Äàëüíå-Âîñòî÷íîé îáëàñòè,│

│ñåé÷àñ âîøåäøåé â ñîñòàâ Äàëüíå-Âîñòî÷íîãî êðàÿ, è äëÿ  îñòðîâà  Ñàõàëèíà│

│îñîáåííîñòè  âçèìàíèÿ  ïàòåíòíîãî  ñáîðà  çà  ïðàâî   òîðãîâëè   êðåïêèìè

│íàïèòêàìè è òàáà÷íûìè èçäåëèÿìè óðåãóëèðîâàíû Ïîñòàíîâëåíèÿìè  ÖÈÊ è  ÑÍÊ│

│Ñîþçà ÑÑÐ 24 àïðåëÿ è 18 ñåíòÿáðÿ 1925 ã. îá èçúÿòèÿõ  èç  îáùåé  ñèñòåìû│

│íàëîãîâîãî îáëîæåíèÿ äëÿ Äàëüíå-Âîñòî÷íîé îáëàñòè è îñòðîâà Ñàõàëèíà".  

                                                                        

│Â.1. Çà ïðàâî òîðãîâëè òàáàêîì è                                      

│òàáà÷íûìè èçäåëèÿìè (çà ïîëóãîäèå):                                   

│1. Îòìåíåí. - Ïîñòàíîâëåíèå ÖÈÊ ÑÑÑÐ, ÑÍÊ│                             

│ÑÑÑÐ îò 13.08.1926                                                    

                                                                       

│2. Ñ çàâåäåíèé îïòîâîé òîðãîâëè òàáàêîì è│Ìîñêâà│òðèäöàòü ðóáëåé        

│òàáà÷íûìè èçäåëèÿìè, à ðàâíî ñ ïàïèðîñíûõ│1     │äâàäöàòü ðóáëåé        

│ìàñòåðñêèõ                               │2     │ïÿòíàäöàòü ðóáëåé      

                                         │3     │äåñÿòü ðóáëåé          

                                         │4     │ñåìü ðóáëåé ïÿòüäåñÿò  

                                               │êîï.                   

                                         │5     │ïÿòü ðóáëåé            

│(ñ  èçì.  è  äîï.,  âíåñåííûìè  Ïîñòàíîâëåíèåì  ÖÈÊ  ÑÑÑÐ,  ÑÍÊ  ÑÑÑР îò│

│13.08.1926)                                                             

                                                                         

│3. Îòìåíåí. - Ïîñòàíîâëåíèå ÖÈÊ ÑÑÑÐ, ÑÍÊ│                             

│ÑÑÑÐ îò 13.08.1926                                                    

                                                                      

│4. Ñ çàâåäåíèé ðîçíè÷íîé òîðãîâëè        Ìîñêâà│äâàäöàòü ðóáëåé        

│òàáà÷íûìè èçäåëèÿìè                      │1     │ïÿòíàäöàòü ðóáëåé      

                                         │2     │äåñÿòü ðóáëåé          

                                         │3     │ñåìü ðóáëåé ïÿòüäåñÿò  

                                               │êîï.                   

                                         │4     │ïÿòü ðóáëåé            

                                         │5     │òðè ðóáëÿ               

│(ñ  èçì.  è  äîï.,  âíåñåííûìè  Ïîñòàíîâëåíèåì  ÖÈÊ  ÑÑÑÐ,  ÑÍÊ  ÑÑÑР îò│

│13.08.1926)                                                             

                                                                        

│5. Ñ ðîçíè÷íîé òîðãîâëè â ðàçâîç è ðàçíîñ│Ìîñêâà│øåñòü ðóáëåé           

│òàáà÷íûìè èçäåëèÿìè                      │1     │÷åòûðå ðóáëÿ           

                                         │2     │òðè ðóáëÿ              

                                         │3     │äâà ðóáëÿ              

                                         │4     │îäèí ðóáëü ïÿòüäåñÿò   

                                               │êîï.                   

                                         │5     │îäèí ðóáëü             

                                                                        

   Ïðèìå÷àíèå.  Çà  ïðàâî  ðîçíè÷íîé  òîðãîâëè   òàáà÷íûìè   èçäåëèÿìè  ñ

│âðåìåííûõ  âûñòàâîê,   áóôåòîâ   íà   âå÷åðàõ,  áàçàðàõ,  ãóëÿíüÿõ è ò.ï.│

│âçèìàåòñÿ  ïàòåíòíûé  ñáîð  â  ðàçìåðå, óñòàíîâëåííîì  çà ïðàâî ðîçíè÷íîé│

│òîðãîâëè òàáà÷íûìè èçäåëèÿìè â ðàçâîç è â ðàçíîñ.                       

│(ñ  èçì.  è  äîï.,   âíåñåííûìè   Ïîñòàíîâëåíèåì  ÖÈÊ ÑÑÑÐ,  ÑÍÊ  ÑÑÑÐ îò│

│13.08.1926)                                                              

                                                                        

│Ã. Çà ïðàâî òîðãîâëè íà òåððèòîðèè       │1     │ïÿòíàäöàòü ðóáëåé      

Òóðêðåñïóáëèêè ìåñòíûìè êàëüÿííûì è      │2     │äåñÿòü ðóáëåé           

æåâàòåëüíûì òàáàêàìè (çà ïîëóãîäèå)      │3     │ñåìü ðóáëåé ïÿòüäåñÿò  

                                               │êîï.                   

                                         │4     │ïÿòü ðóáëåé            

                                         │5     │òðè ðóáëÿ              

└─────────────────────────────────────────┴──────┴────────────────────────┘

 

II. Çàâåäåíèÿ ðîçíè÷íîé ïðîäàæè, âðåìåííûå âûñòàâêè è áóôåòû íà âå÷åðàõ, ãóëÿíüÿõ è ò.ï., óïëàòèâøèå îñîáûé ïàòåíòíûé ñáîð çà ïðàâî ïðîäàæè âèíà, îñâîáîæäàþòñÿ îò âçíîñà îñîáîãî ïàòåíòíîãî ñáîðà çà ïðàâî ïðîäàæè ïèâà.

III. Ìåñòíûå êàëüÿííûé è æåâàòåëüíûé òàáàêè, ïðè ïðîäàæå èõ íà òåððèòîðèè Òóðêåñòàíñêîé Ðåñïóáëèêè èç çàâåäåíèé, ñíàáæåííûõ óñòàíîâëåííûìè â ï. "Ã" ðàçäåëà I íàñòîÿùåãî Ïîñòàíîâëåíèÿ ïàòåíòàìè, îáëîæåíèþ àêöèçîì íå ïîäëåæàò <1>.

--------------------------------

<1> Äåéñòâèå ïóíêòà "Ã" ðàçäåëà I è ðàçäåëà III ðàñïðîñòðàíåíî Ïîñòàíîâëåíèåì ÖÈÊ è ÑÍÊ ÑÑÑÐ 7 ìàÿ 1926 ã. íà òåððèòîðèþ Ñûð-Äàðüèíñêîé è Äæåòûñóéñêîé ãóáåðíèé è Êàðà-Êàëïàêñêîé àâòîíîìíîé îáëàñòè Êàçàõñêîé ÀÑÑÐ. Òóðêåñòàíñêàÿ ÀÑÑÐ óïðàçäíåíà Ïîñòàíîâëåíèåì 2-é Ñåññèè ÂÖÈÊ XI ñîçûâà 14 îêòÿáðÿ 1924 ã. (Ñîáð. Óçàê. ÐÑÔÑÐ, 1924, N 87, ñò. 874); â ÷àñòÿõ åå òåððèòîðèé, âîøåäøèõ â ñîñòàâ Óçáåêñêîé è Òóðêìåíñêîé ÑÑÐ, ñîõðàíÿþò ñèëó, âïðåäü äî îòìåíû â óñòàíîâëåííîì ïîðÿäêå, ðàíåå äåéñòâîâàâøèå íîðìû.

 

IV. Çàâåäåíèÿ, ïðîèçâîäÿùèå ðàñïèâî÷íóþ ïðîäàæó âèíà, íàëèâîê, íàñòîåê, ðàâíî çàâåäåíèÿ, ïðîèçâîäÿùèå ðàñïèâî÷íóþ ïðîäàæó ïèâà, îáÿçàíû, ñâåðõ âûáîðêè óñòàíîâëåííûõ äëÿ òàêèõ çàâåäåíèé îñîáûõ ïàòåíòîâ, óïëà÷èâàòü îñîáûé ïàòåíòíûé ñáîð, óñòàíîâëåííûé äëÿ ìåñò ðîçíè÷íîé ïðîäàæè òàáà÷íûõ èçäåëèé.

V. Îñîáûé ïàòåíòíûé ñáîð çà ïðàâî ïðîäàæè âèíà, íàëèâîê è íàñòîåê, çà ïðàâî ïðîäàæè ïèâà è çà ïðàâî òîðãîâëè òàáà÷íûìè èçäåëèÿìè, óïëà÷èâàåòñÿ ÷åðâîíöàìè èëè äåíåæíûìè çíàêàìè ïî êóðñó ÷åðâîíöà, îáúÿâëåííîìó â ìåñòå è íà äåíü óïëàòû <2>.

--------------------------------

<2> Íàñòîÿùèé ðàçäåë ñ ïåðåõîäîì íà òâåðäóþ âàëþòó óòðàòèë çíà÷åíèå.

 

VI. Íàñòîÿùåå Ïîñòàíîâëåíèå ââîäèòñÿ â äåéñòâèå ñ 1 îêòÿáðÿ 1923 ãîäà.

 

 







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ÑÑÑÐ, Ñîþç Ñîâåòñêèõ Ñîöèàëèñòè÷åñêèõ ðåñïóáëèê, Ñîâåòñêàÿ âëàñòü, çàêîíîäàòåëüñòâî ÑÑÑÐ, Ëåíèí, Ñòàëèí, Ìàëåíêîâ, Õðóùåâ, Áðåæíåâ, Àíäðîïîâ, ×åðíåíêî, Ãîðáà÷åâ, èñòîðèÿ ÑÑÑÐ.

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