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From large - tax big?

EastRussia figured out whether the largest taxpayers are profitable to the regions

In 2019, the rules of registering the largest taxpayers change: they are transferred to the account at the inspectorate where the business is located. In the Far East only in the Primorsky Territory there is an interdistrict inspectorate of the Federal Tax Service for the largest taxpayers, which still has six local enterprises registered, but all of them are likely to be re-registered in Moscow, and some have turned to tax accounting in ordinary local inspections. Nevertheless, in the past year, Primorye remained in the lead in the number of the largest taxpayer companies. EastRussia figured out what the regions with companies with this status give to.

From large - tax big?


According to the criteria of the Federal Tax Service, the largest taxpayers subject to administration at the regional level are organizations that simultaneously meet the three criteria. Their gross annual income should be 2-20 billion rubles., The average number of staff - more than 50 people. The assets of the enterprise should be calculated in the amount of 100 million to 20 billion rubles, or it should be charged from 75 million rubles. to 1 billion rubles. taxes and fees.

In Primorye, according to the Federal Tax Service, 2018 enterprises met these criteria for the first half of 42.

The main share in the total amount is made by the companies that provide transportation and storage services: Vladmortorgport PJSC, Vladmorrybport OJSC, Vostochny Port JSC, Vostochnaya Stevedoring Company LLC, Vostochno-Uralsky Terminal LLC, Dalreftrans LLC, NIKO LLC, Pacific Logistic LLC, VMKT LLC, Nakhodka MTP JSC, RN-Sea Terminal Nakhodka LLC.

Seven are related to the fish industry: CJSC INTRAROS, OJSC HC Dalmoreproduct, PJSC "Nakhodkinskaya Base of Active Marine Fisheries", PJSC "Preobrazhenskaya Base of the Trawling Fleet", OJSC "Turnnif", JSC "RK Vostok-1", JSC "UZHMORRYBFLOT" ". Nine are engaged in production: JSC "Eastern Shipyard", JSC "DVZ Zvezda" ", JSC" DSSS ", PJSC AAK Progress, LLC" Primorsky Sakhar ", LLC" Ratimir ", LLC" SOLLERS-Bussan ", JSC" Spasskcement , OJSC Terneyles. Two construction organizations - Primavtodor JSC, YaV-STROY LLC, - one leasing company - LLC LK Siemens Finance. Three subsoil users: JSC GRK AIR, JSC MMC Dalpolimetall, JSC Primorskugol.

The rest are trade enterprises (Beluga Market Vladivostok LLC, INCOTEC LLC, TPK IRNA LLC, NNK-Primornefteprodukt OJSC, Summit Motors (Vladivostok) LLC), and Niko-Oil DV LLC Housing and communal services.


For all the years of the Interdistrict Inspectorate, the list of companies has undergone great changes. A total of about 15 maritime enterprises managed to get into some of the largest years of the existence of such a delimitation in 90. Over the years, a number of them were registered in Moscow and St. Petersburg (and, therefore, they began to pay the bulk of taxes in the central regions of the federation), while others no longer meet the specified criteria. 

According to Natalia Kutenkova, the first head of the Ministry of Taxes and Tax Collection of Russia for the largest taxpayers in the Primorsky Territory, the basis for those years was 15 enterprises in the region, whose contribution to the budget is still weighing. Among them are NBAMR, Vostochny Port, Vladivostok and Nakhodka Sea Commercial Ports.

Over the years, Vladivostok-Avia OJSC, Vladivostok Container Terminal LLC, Dalenergosetproekt OJSC, Drobilno-sorting Plant OJSC, Primorsky Aviation Companies Agency (“ Biletur), OOO Toyota Center Zusse, CJSC MAK Transfes, OJSC Primoravtotrans, CJSC Ussuriysky Fat and Oil Plant Primorskaya Soya, MUP Ussuriysk-Vodokanal, OJSC Ussuriysky Balsam.

Some of them no longer exist in the market, some - reformed or began to pay taxes differently. For example, before 2012, Roliz left the largest number - after reorganization from ZAO to LLC and transferring to a single agricultural tax, then the company paid taxes in Primorye, was registered with the Federal Tax Service in the Leninsky district of Vladivostok, and today its subsidiary registered in Kamchatka. In 2015, the Arbitration Court declared ZAO TMK bankrupt and introduced a bankruptcy procedure. As a result, the company was excluded from the largest.

In addition, enterprises are changing the place of "tax registration".


The transfer of the largest taxpayer companies of Primorye to Moscow, St. Petersburg, to the Khabarovsk Territory, Yakutia and back began more than 10 years ago. This was the beginning of the process of “removal” from the Primorsky Territory of significant amounts of income tax, VAT, excise taxes. All regional and local taxes (on land, transport, personal income tax, etc.), these companies still pay at the place of business, that is, in Primorye.

For example, the Far Eastern Shipping Company was transferred to Moscow in the 2004 year. RAO UES has reorganized a number of enterprises. As a result, three energy-related companies remained in the FEFD: sales, production and network. All of them, including LuTEK, went as taxpayers from the Primorsky Territory, in particular, to the Khabarovsk Territory.

Vostochny Port OJSC in 2007 was transferred for tax administration to the Interregional Inspectorate of the Federal Tax Service for the Largest Taxpayers of Russia No. XXUMX in the city of Moscow. OJSC “Preobrazhenskaya Base of the Trawling Fleet” transferred to the payment of a single agricultural tax (which impedes the registration of the IITNS for the largest). But judging by the current data, the company returned.

The ranks of the largest taxpayers of Primorye on the criteria of the Federal Tax Service in 2018 again replenished PJSC AO Progress. This company went for registration in St. Petersburg, in the IRIFNS of Russia on the largest taxpayers No. 10, specializing in defense enterprises.


For the first half of 2018 of the year for federal taxes, the seaside "Krupnyak" paid 3,2 billion rubles. These are VAT, excises, taxes on profits, on mining, taxes and fees for the use of natural resources. For a year of work - almost twice as much. It is curious that maritime small business representatives located on the simplified taxation system, UTII, UAT, contribute much more to all levels of budgets than the largest companies - almost 21 billion rubles.

At the same time, branches and subsidiaries of large Russian corporations or successful divisions of companies from any region or region operating in the Primorye Territory may pay even an order of magnitude more to the regional budget of taxes and fees than the local largest ones. Therefore, a number of enterprises, including the Primorsky branch of Russian Post, consider themselves to be the largest taxpayers, regardless of the registry. 55 enterprises, branches and head offices of which are located in Primorye, have been involved in the Club of the largest taxpayers and influential residents of Vladivostok, which is now being liquidated for more than 10 - its functions will be transferred to the Primorsky regotdeleniya RSPP.

At the same time, according to a number of expert assessments, the largest companies annually brought to the Primorye budget about 14% of all deductions (including federal, regional and local taxes) collected in the territory. As of December 1, the total tax revenue from all types of business of state and social enterprises in Primorye amounted to 99,4 billion rubles. In the Khabarovsk Territory, the same indicator - 106,9 billion rubles. On Sakhalin - 189 billion rubles.

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