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TRANSCRIPT
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MHHHCTEPCTBO 3KOHOMHqECK i19r.~fiilHIH:cHI1cKoti t!JE~EPAI~HM l u - ~
POCCMHCKOH <l>E,ID;JEPA H~ P-Ef1L1li'TDupnsAu0 ~ (MMH3KOHOMPA3BHTM5I P CCKJ?1T n ~ ~ itJJ. _u · u l
PemctpauMoliHMM Nd67~..J? i TI p H K A 3 OT "f2ff2~!/#{&!2~ l
29 ~HBap~ 2015 r. MocKBa N2 37
06 }'TBep~eHHH llopHAKa npHMeHeHHH HHAeKCOB QeH H HHAeKCOB
Ae«f>JIHTOpOB no BHAaM 3KOHOMH'IJecKoii AeHTeJibHOCTH npu nporH03HpoBaHHH
QeH Ha npOAYKQHIO, nocTaBJIHeMyJO no rocyAapCTBeHHOMY o6opOHHOMY 3aKa3y
B cooTBeTcTBHH c IIoJio)KeHHeM o rocy.n;apcTBeHHOM peryJIHpoBaHlfH QeH
Ha rrpo,n;yKQHIO, IIOCTaBJUieMyiO ITO rocy.n;apCTBeHHOMY o6opOHHOMY 3aKa3y,
YTBep)K.n;eHHbiM nocTaHOBJieHHeM IIpaBHTeJibCTBa PoccaH:cKoii <De.n;epar~HH
OT 5 .n;eKa6p~ 2013 r. NQ 1119 (Co6paHHe 3aKono.n;aTeJihCTBa PoccHHCKOH
<l>e.n;epau;HH, 2013, NQ 49, CT. 6450; 2014, NQ 50, cT. 7087), H TipaBH:JiaMH
onpe.n;eJieHI-HI HaqaJI.bHOH (MaKCHMaJI.bHoii) u:eH.bi rocy.n;apcTBeHnoro KOHTPaKTa,
a TaK)Ke u;eHhi rocy.n;apcTBeHHoro KOHTPaKTa, 3aKmoqaeMoro c e,n;HHCTBeHHhiM
IIOCTaB~HKOM (no,n;p~,n;qHKOM, H:CIIOJIHH:TeJieM), YTBep)l(,n;eHH.biMI1 IIOCTaHOBJieHHeM
IIpamneJI.bCTBa PoccHiicKoH: <l>e.n;epau;HH OT 4 H0516p~ 2006 r. NQ 656 (Co6paHHe
3aKoHo.n;aTeJI.bCTBa PoccH:MCKOH <l>e.n;epaQHH, 2006, NQ 46, CT. 4803; 2009, N2 12,
CT. 1429; 2012, NQ 20, CT. 2543; 2014, NQ 3, CT. 271), B QeJI51X IIOBbiiiieHH51
3<P<PeKTHBHOCTH Qenoo6pa3oBaHH51 Ha npo,n;yKQHIO, IIOCTaBJI~eMyiO
IIO rocy.n;apCTBeHHOMY o6opOHHOMY 3aKa3y, B TOM qH:CJie COBeprneHCTBOBaHH51
nporH03HponaHH51 u;eH c npHMeHeHH:eM IIOKa3aTerreli nporHo3a coQHaJihH0-
3KOHOMHqecKoro pa3BHTH51 PoccHlicKoli <l>e.n;epau;HI1, n p 11 K a 3 hi B a IO:
1. YTBep,n;HTh Tiop~.n;oK npHMeHeHH51 HH,n;eKcoB QeH 11 HH.n;eKCOB-= .n;e<Prr~TOpOB IIO BH.IJ:aM 3KOHOM.HqeCKOH .n;e~TeJI.biiOCTH IIpH IIpOrH03HpOBaHH.H I~eH
-------~ Ha npo,n;yKQI110, IIOCTaBJI.sieMYIQ IIO rocy.n;apCTBeHHOMY o6opOHHOMY 3aKa3y.
MIIIH3KOHOMp83BIIITIMl POCCIIIIII
BH.N2 37 OT 29.01.2015 2n.+39n.
2
2. IIp113Han. yrpaTI1Blli11MI1 c11rry:
np11Ka3 MI1HI1CTepcTBa 3KOHOMWiecKoro pa3BI1TIDI 11 ToproBrrl1 Pocc11i1cKoH:
<De,aepa~1111 OT 16 arrperr}l 2008 r. N2 104 «06 yTBep)l(,ll;CHI111 ITop}l,ll;Ka rrp11MeHeHI1}1
11H,ll;CKCOB ~eH 11 11H)J;CKCOB-)J;C~J1}1T0pOB no Bl1,ll;aM 3KOHOMI1~CCKOH ~C}ITCJ1hHOCTI1
np11 nporH0311pOBaHI111 ~eH Ha npo,ayK~I1IO BO~HHOfO Ha3Ha~eHI1}1, nOCTaBmiCM)'lO
no rocy~apcTBeHHOMY o6opoHHOMY 3aKa3y» ( 3aperl1cTp11poBaH B MI1HI1CTepcTBe
IOCTH~HI1 Pocc11H:cKoi1 <De~epa~HI1 19M~ 2008 r., perHcTpa~I10HHhiH N2 11713);
rrp11Ka3 MI1HI1CTepcTBa 3KOHOMI1~ecKoro pa3BI1TI1}1 Pocci1HCKoi1 <De,aepa~1111
OT 26 11IOJ1}1 2010 r. N2 333 «0 BHeceHI111 113MeHeHI1H B rrp11Ka3 MI1H3KOHOMpa3BI1TIDI
PoccHI1 oT 16 anperr}l 2008 r. N2 104 «06 yTBep)l(~eHI111 nop}l,aKa npHMeHeHI1}1
HH~eKCOB ~eH M 11H~CKCOB-)J;C~J1}1T0pOB ITO Bl1~aM 3KOHOMI1~CCKOH ~e~TCJ1hHOCTI1
rrpH I1pOrH0311pOBaHI111 ~eH Ha npo,ayKIJ;I1lO BOCHHOfO Ha3Ha~eHI1}1, nocTaBJ15ICMYIO
no rocy,aapcTBeHHOMY o6opoHHOMY 3aKa3Y» ( 3aper11crp11poBaH B MI1HI1CTepcTBe
IOCTH~I111 Pocc11i1cKoi1 <De~epa~1111 7 ceHT}I6p}l 2010 r., per11cTpa~HOHHhiM
N2 18363).
YTBEP)l{,L(EH IIpHK830M MHH3KOHOMp83BHTIDI PoccHH
OT «2'9>> ~ e, ,bA2015 r. N2 g r - I
TIOP}))];OK npHMeHeHHH HH~eKCOB qeu H HH~eKCOB-~e«ilJIHTOpOB no BH~aM.
3KOHOMHqecKOH ~eHTeJihHOCTH npH nporH03HpOB3HHH .QeH Ha npo~yK.QHIO,
nocTaBJIHeMyiO no rocy~apCTBeHHOMY o6opoHHOMY 33Ka3y
1. HacT05II.U;HH IIop5I,11;0K onpe,n;eJUieT npaBHna npHMeHeHH5I noKa3aTeneH:
co~HanhH0-3KOHOMWiecKoro pa3BHTH5I PoccHHcKo:H: <l>e,n;epa~HH (MH,ll,eKcOB
norpe6HTeJibCKHX ~eH, HH,IJ;eKCOB ~eH npOH3BO,ll,HTeJieH, HH)l,eKCOB-,n;e<l_ln5ITOpOB
no BH,IJ;aM . 3KOHOMHqeCKOH ,IJ;e5ITeJihHOCTH H HHhiX nOKa3aTeneH COfJiaCHO
npMJIO)I(eHH5IM N2 1 H 2 K HaCT05II.U;eMY IIop5I,n;Ky) (,n;anee - · MH,n;eKChi) ,n;n5I
cpopMHpOBaHH5I ~eH Ha TOBapbl (pa60Thi, ycnyrH), nOCTaBJUieMhie
no .rocy,n;apCTBeHHOMJ o6opOHHOMJ 3aKa3Y B CB5I3H C p83pa60TKOH, H3fOTOBJieHHeM,
cepBHCHhiM o6cny)I(HBaHHeM, peMOHTOM, YTHJIH3a~Heif (,n;anee - npo,n;yK~H5I), B TOM
qHcne Ha rrpo,ll,yK~HIO, BKJIIOqeHHYIO B rrepeqHH npO,ll,yK~HH, nOCTaBJUieMOH
no rocy,ll,apCTBeHHOMJ o6opOHHOMY 3aK83y, Ha KOTopyiO pacrrpOCTPaH5IeTC5I
rocy,ll,apcTBeHHoe perynHpoBaHHe ~eH.
2. HacT05II.U;HH IIop5I,ll,OK npHMeH5IeTc5I:
1) cpe,n;epanbHhiMH opraHaMH HCnOJIHHTeJihHOH BJiaCTH H f'ocy,n;apCTBeHHOH
KOpnopa~HeH no aTOMHOH 3HeprHH «PocaTOM»- rocy,n;apCTBeHHhiMH 3aKa3qHKaMH
rocy,ll,apcTBeHHoro o6opoHHoro 3aKa3a (,n;anee- rocy,n;apcTB~HHhie 3aK83qHm):
a) ,ll,JI5I onpe,n;eneHH5I nporH03HOH ~eHhi, ~eHhi rocy,ll,apcTBeHHoro KOHTPaKTa
npM ocyi.U;eCTBJieHHH BKJIIOqeHHbiX B COCTaB rocy ,n;apCTBeHHOfO o6opoHHOfO 3aKa3a
3aKynoK TOBapoB (pa6oT, ycnyr) y e,n;HHCTBeHHOfO ITOCTaBI.U;H'Ka (no,ll,p5I,n;qHKa,
HCnOJIHHTen5I);
6) npH cpopMHpOBaHHH nporH03HOH ~eHbi, HaqanbHOH (MaKCH.MallhHOH) ~eHhl
rocy,n;apCTBeHHOfO KOHTpaKTa npM OCyi.U;eCTBJieHHH BKJIIOqeHHbiX B COCTaB
rocy,n;apcTBeHHoro o6opoHHoro 3aKa3a 3aKynoK TOBapoB (pa6oT, ycnyr);
B) npH no,n;roTOBKe npoeKTOB HopMaTHBHhiX npaBOBhiX aKTOB o6 yTBep)K,n;eHHH
cpe,ll,epanbHbiX ~eneBbiX nporpaMM, npoeKTOB HOpMaTHBHbiX rrpaBOBbiX aKTOB
cy6oeKTOB 6IO)l.)KeTHoro nnaHHpoBaHM5I o6 yTBep)l(,ll,em·m ~enei3biX rrporpaMM
Be,IJ;OMCTB, rrpoeKTOB HHbiX HOpMaTMBHbiX npaBOBhiX aKTOB (pemeHHH, IIpMH5IThiX
2
B ycTaHoBneHHOM ITpaBHTenocTBOM Pocc:a:HcKo:H <l>e,D;epau;HH rrop~.D;Ke)
0 nO,D;fOTOBKe H peanH3aiJ;HH 610,D;)l(eTHhiX HHBeCTHIJ;HH B 06'beKThi KanHTa.JihHOfO
cTpo:aTenhCTBa rocy.n;fipCTBeHHOH co6cTBeHHOCTH PoccuH:cKoH: <l>e.n;epau;HH,
He BKJIIOT.IeHHhie B <Pe,D;epanoHbie u;erreBbie nporpaMMhi, npoeKTOB HOpMaTHBHhiX
npaBOBhiX aKTOB 0 npe,ll;OCTaBJieHHH 610)];)l(eTHhiX HHBeCTHIJ;HH 10pH,D;HT.IeCKHM JIHIJ;aM,
He ~BAAIOI.I.J;HMC~ rocy.D;apcTBeHHhiMH HJIH MYHHU:HnanhHhiMH yq:pe)l(,n;eH~MH
H rocy.n;apcTBeHHhiMH HJIH MYHHIJ;HnanhHhiMH YHHTapHhiMH npe,D;np~T~H,
B o6'heKThi KanHTanhHoro CTPOHTeJihCTBa 3a cT.IeT cpe.n;cTB <Pe,D;eparroHoro 6ID,ll;)l(eTa;
2) fOJIOBHhiMH HCnOJIHHTeAAMH rocy,D;apCTBeHHOfO o6opOHHOfO 3aKa3a:
a) npH <l>opMHpOBaHHH u;eHhi Ha IIOCTaBKY npo.n;yKIJ;HH, BKJIIO"G;aeMOH B 3~BKY
Ha yqacTHe B 3aKynKaX C HCIIOJih30BaHHeM KOHKypeHTHhiX cnoco60B Onpe,n;erreH~
nocTaBI.I.J;HKOB (no.D;p~,n;T.IHKOB, HcriorrHHTerre:H:);
6) npH <l>opMHpOBaHHH nporH03HOH IJ;eHhi, HaT.IaJihHOH (MaKCHMaiThHOH) u;eHbi
KOHTPaKTa Ha npo.D;yKIJ;HIO, BKJIIOT.IeHHYIO B nepeT.IHH npo.n;yKU:HH no
rocy .n;apcTBeHHOMY o6opoHHOMY 3aKa3Y, Ha KOTOPYIO pacrrpoc'TpaH~eTc~ .
rocy.n;apcTBeHHOe peryrrHpoBaHHe u;eH;
B) npH onpe.n;erreHHH rrporHo3HOH u;eHDI, u;eHhi KOHTPaKTa (u;eHhi e,n;HHHU:hi
TOBapa, pa60Thi, ycrryrH), 3aKJIIOT.IaeMOfO C e,n;HHCTBeHHhiM IIOCTaBI.I.J;HKOM
(no,n;p~,D;T.IHKOM, HCnOJIHHTeJieM);
3) nOCTaBI.I.J;HKaMH (cy6noCTaBI.I.J;HKaMH) npH onpe,n;erreHHH u;eHhi Ha IIOKynHhie
norry<f?a6pHKaTbi H noKynHhie KOMnJieKTYIQI.I.J;He H3)];eJI~, MaTepHanhHhie pecypCbi
CO cneu;HanbHhi~H CBOHCTBaMH OTeT.IeCTBeHHOfO npOH3BO,D;CTBa, BKJIIOqeHHhie
B nepeT.IHH npo.D;yKU:HH, nocTaBAAeMOH no rocy,n;apCTBeHHOMY o6opoHHOMY 3aKa3y,
Ha KOTOPYIO pacnpocTPa~eTc~ rocy.D;apcTBeHHoe peryrrHpoBaHHe u;eH1;
4) <!>e,D;epanoHOH crry)l(6oif no TapH<l>aM, MHHHCTepcTBOM npoMhiiiiJieHHOCTH
H TOprOBJIH PocCHHCKOH <!>e,D;epaiJ;HH, <!>e,n;eparrhHhiM KOCMHT.IeCKHM areHTCTBOM
H rocy,n;apCTBeHHOH KOpnopau;HeH no aTOMHOH 3HeprHH «PocaTOM» (B COOTBeTCTBHH
c ycTaHoBrreHHhiMH c<PepaM:H: Be,n;eH~ no OTPaCAAM npoMhirnrreHHOCTH) npH
no,n;roTOBKe B ycTaHOBJieHHOM nop~,D;Ke 3aKJIIOT.IeH~ C peKOMeH,n;au;~MH
0 nporH03HOH u;eHe Ha npO,ll;yKIJ;HIO.
2.1. HcrrorrHHTerrH rocy.D;apcTBeHHoro o6opoHHoro 3aKa3a He3aBHCHMO OT HX
1 IIepe'!eHb rrpOAYKU:HH rro rocytJ,apcTBeHHOMY o6opoHHOMY 3aKa3y, Ha KOTOPYIO pacrrpocTpaiDieTcH rocytJ,apcTseHHOe perynt~posaHHe ueH (3a HCKJIIO'!eHHeM J!AepHoro opy)l{eHHoro KOMrrneKca), YTBep)l{tJ,eH pacrrop!i)l{eHHeM IIpas.HTeJlbCTBa PoccHHCKOH Cl>etJ,epawm OT 14 moHJI 2013 r. N!! 9.76-p (Co6paHHe 3aKOHOAaTeJihCTBa Pocct~i1cKoi1 Cl>etJ,epau:HH, 2013, N!! 26, cT. 3355).
3
opraHM3aD;MOHHO-IIpaBOBbiX <PopM H <l>opM C06CTBeHHOCTM BIIpaBe HCIIOJib30BaTb
HaCT051I.IJ;HH IIop51,n:OK npH orrpe,n:eJieHMM :o;eHbi KOHT:paKTa c roJioBHhiM
MCIIOJIHMTeJieM (HCIIOJIHMTeJieM) rocy.n:apCTBeHHOfO o6opOHHOfO 3aKa3a, :o;eHbl
e,n:MHMIJ;hl TOBapa (pa60Thl, ycnyrH), IIOCTaBJI.51eMOf0 C :o;eJibiO BhiiiOJIHeHM51
rocy,n:apcTBeHHoro o6opoHHoro 3aKa3a, 3a MCKmoLJeHHeM cny-qaeB,
npe,n:ycMOTpeHHhiX rro,n:rryHKTOM 3 rryHKTa 2 HaCT051I.IJ;ero IIop51,n:Ka.
2.2. C :o;eJibiO rrpHMeHeHM.51 HaCT0.51I.IJ;ero IIop51,n:Ka ,n:AA orrpe,n:enemrn :o;eHhi
Ha rrepHO,ll; IIOCTaBKH MCI10Jib3YIQTC51 IIOKa3aTeJIM 6a30BOfO ( OCHOBHOfO) BapHaHTa
rrporH030B co:o;MaJihH0-3KOHOMMLJecKoro pa3BMTM51 PoccMHCKOH <l>e.n:epa:o;MM
B cpe,n:HeM 3a ro,n: K rrpe,n:hi,n:yrn;eMY ro.n:y:
1) Ha OLiepe,n:HOH cpHHaHCOBbiH ro,n: M IIJiaHOBbiH rrepHo,n: - IIOKa3aTeJIM
rrporHo3a co:o;MaJihH0-3KOHOMMLJecKoro pa3BMTM.51 PoccMHCKOH <l>e,n:epa:o;MM Ha
OLiepe,n:HOH <l>MHaHCOBbiH ro,n: M IIJiaHOBhiH nepHo,n:, o,n:o6peHHOf0 IJpaBMTeJibCTBOM
PocCMHCKOH <l>e,n:epa:o;MM (B COOTBeTCTBMM C IIOCTaHOBJieHMeM ·rrpamneJibCTBa
PoccMHCKOH <l>e,n:epa:o;MM oT 22 HIOJI.51 2009 r. N2 596 «0 rrop.51,n:Ke pa3pa6oTKM
rrporHo3a co:o;MaJibH0-3KOHOMMLJecKoro pa3BHTM.51 PoccMHCKOH <l>e.n:epa:o;MM»
(Co6paHMe 3aKoHo,n:aTeJibCTBa PoccMHCKOH <I>e,n:epa:o;MM, 2009, N2 30, CT. 3833; 2010,
N2 52, CT. 7104; 2013, N2 13, CT. 1559; 2014, N2 32, CT. 4505; 2015, N2 2, CT. 459).
IIp11 cpopMHpoBaHMH Mcxo,n:HOH :o;eHhi (Hcxo,n:HhiX 3aT:paT)1
MoryT npHMeH.51ThC51
COOTBeTCTBYIQI.IJ;Me IIOKa3aTeJIM TeKy:r.u;ero ro,n:a ( OD;eHKa ), KOTOpbie I1p11BO,ll;.51TC51
O,ll;HOBpeMeHHO C IIOKa3aTeJI.51MM IIpOrH03a COIJ;MaJibH0-3KOHOMMLJeCKOfO pa3BMTM.51
PoccMHCKOH <l>e,n:epa:o;MM Ha oLiepe,n:Ho:H: <l>MHaHCOBhiH ro,n:2
11 rrnaHOBhiH rrepHo.n:
11 rrpH Heo6xo,n:MMOCTM - 3a npe,n:rnecTBYIQI.IJ;Me ro,n:hi ( OTLieTHhie .n:aHHbie ). B cny-qae
eCJIM OLiepe,n:HOH <l>MHaHCOBhiH ro,n: Ha MOMeHT perMCT:paD;Mll :o;eHhi 51BJI.51eTC51
TeKyi:o;MM ro,n:OM, TO IIpH MH,D:eKCaD;MM MCIIOJih3YIOTC.51 IIOKa3aTeJIM 6a30BOfO
( 6JO,n:)l(eTHOfO) BapHaHTa IIpOrH03a COIJ;MaJibH0-3KOHOMMLJeCKOfO pa3BMTI1.51
PoccMHCKOH <l>e,n:epa:o;MM ,n:AA 3Toro ro,n:a;
2) Ha ,n:onrocpoLIHhiH rrep11o,n:,· BhiXOMI.IJ;MH 3a paMKH rrnaHOB.oro rrep11o,n:a, -
IIOKa3aTeJIM ,ll;OJifOCpOLIHOfO rrporH03a COD;MaJibH0-3KOHOMMLJeCKOf0 pa3BMTI1.51
PoccMHCKOH <l>e,n:epa:o;MM, o,n:o6peHHoro IIpaBMTeJibCTBOM PoccMHCKOH <l>e.n:epau;MM
1 Mcxol(HaJI ueHa (wcxol(m.Ie JaT)JaTbi no CTaT.hJIM (3neMeHTaM) nol(ne)l(HT WHl(eKcaUHH np11 nporHo3wposaHww ueH
(3aTpaT) Ha nepHOl(bl npOI13BOl(CTBa 11 (Hnli) TIOCTaBKH. ? r -- Ol(, CJJel()'lOII.I.HH 3a TeKyii.J.HM fOl(OM.
4
( B cooTBeTCTBHH· c nocTa.HosrreHHeM ITpaBHTeJihCTBa PoccHH:cKoii <l>e)J.epa~ua
oT 22 HIOJI51 2009 r. NQ 596 «0 nop51.n;Ke pa3pa6oTKH nporHo3a COI\HaJihH0-
3KOHOMH"l£ecKoro pa3BHTH51 PoccHHCKOH <l>e)J.epai.I,HM» ).
3) I1porHo3 COI.I,HaJihH0-3KOHOMM"l£ecKoro pa3BMTH51 PoccMikKoii <l>e)J.epai.I,MM
Ha o-qepe.IJ;HOH cpHHaHCOBhiH fO)J, M nrraHOBhiH nepHO)J, M nporH03 .IJ;OJirocpO"liHOfO
coi.J,MaJihH0-3KOHOMM"t£ecKoro pa3BMTH51 PoccMiicKoii <I>e.n;epai.I,HM pa3MeiiJ,a~TC51
Ha ocpHI.I,MaJihHOM caH:Te MMHMCTepcTBa 3KOHOMM"l£ecKoro pa3BHTH51 PoccHiicKoii
<l>e.n;epai.I,MM B HHcpOpMai.J,MOHHO-TeJieKOMM)'HMKai.I,MOHHOH ceTM «l1HTepHeT»
B Te"tJeHMe 5 pa60"l£MX )J,HeH C MOMeHTa MX O.IJ;06peHH51 B COOTBeTCTBMM
c nocTaHosrreHMeM ITpaBMTeJihCTBa PoccMHCKOH <l>e)J.epai.I,HM OT 22 MIOJI51 2009 r.
NQ 596 «0 nop51.n;Ke pa3pa6oTKM nporHo3a coi.I,MaJihH0-3KOHOMM"l£ecKoro pa3BMTH51
PoccHikKoii <t>e.n;epai.I,MM».
,[(o cse.n;eHM51 · cpe.n;eparrhHhiX opraHOB_ MCnOJIHMTeJibHOH BJiaCTM,
r ocy )J.apCTBeHHOH Kopnopai.I,MM no aTOMHOH 3HeprHM «PocaTOM»
rocy.n;apCTBeHHhiX 3aKa3"l£MKOB rocy)J.apCTBeHHOfO o6opmi:HOfO 3aKa3a IIMChMOM
MHHMCTepcTBa 3KOHOMM"t£ecKoro pa3BHTH51 PoccMiicKOH <t>e.n;epai.I,MM )J.OBO.IJ;51TC51:
nepe"tJeHh, HOMeHKJiaTypa H Ta6JIHI.I,bl MCIIOJih3yeMhiX nOKa3aTeJieH rrporH030B
coi.J,MaJihH0-3KOHOMH"t£ecKoro pa3BHTM51 PoccMiicKoii <t>e.n;epai.I,MM nocrre HX
O)J.o6peHH51 B cooTBeTCTBMM c nocTaHoBrreHMeM ITpaBMTeJihCTBa PoccHHCKOH
<l>e,ll,epai.I,MH oT 22 MIOJI51 2009 r. NQ 596 «0 nop51.n;Ke pa3pa6oTKM rrporHo3a
coi.J,HaJihH0-3KOHOMH"t£ecKoro pa3BHTM51 PoccMHCKOH <t>e)J.epai.I,MM» H ,ll,pyra51
He06XO)J,MMa51 HHcpOpMai.I,M51, onpe.n;erreHHa51 HaCT051II.I,MM IJop51.IJ;KOM.
4) B crry-qa51x 3Ha"l£MTeJihHhiX H3MeHeHMH MCXO,lJ,HhiX napaMerpoB rrporHo3a
Ha IIJiaHOBhiH rrepHO.IJ; (Ha )J,Ba fO)J,a, CJie)J,YJOII.I,MX 3a O"llepe,ll,HhiM cpHHaHCOBhiM
ro.n;oM), BJIH51IOII.I,MX Ha I.J,eHOBbie noKa3aTerrM, no npe.n;cTasrreHHhiM MMHHcTepcTBOM
3KOHOMM"t£ecKoro pa3BMTM51 PoccHHCKOH <l>e)J.epai.I,MM cse.n;eHM51M no )J.aHHOM)'
BOIIpocy 3aKa3"l£MKaMM MOryT MCnOJih30BaThC51 nOKa3aTeJIM CI.J,eHapHbiX YCJIOBHH
coi.J,HaJihH0-3KOHOMM"t£ecKoro pa3BHTH51 PoccHHCKOH <t>e.n;epai.I,MM crre.n;yroiiJ,ero I.J,MKJia
nporH03a coi.I,MaJihH0-3KOHOMH"l£ecKoro pa3BMTM51 PoccHHCKOH <l>e,ll,epai.I,MM
B nop51.n;Ke, YKa3aHHOM B no.n;rryHKTe 1 HaCT051II.J,ero nyHKTa.
I10Ka3aTeJIM CI.J,eHapHbiX YCJIOBHH .IJ;OBO.IJ;51TC51 )J,O CBe)J,eHH51 cpe,ll,eparrbHhiX
opraHOB HCnOJIHMTeJibHOH BJiaCTM, rocy.n;apCTBeHHOH KOpnopai.I,MM ITO aTOMHOH
3HeprMM «PocaTOM» rocy .n;apCTBeHHbiX 3aKa3"l£MKO B rocy .n;apCTBeHH 0 ro
5
o6opoHHoro 3aKa.3a B nopH.n;Ke, yKa3aHHOM B no.n;rryHKTe 3 HaCTOH~ero rryHKTa.
5) B c~ae HHTepmuibHhiX 3HaqeHHH nporH03HpyeMhiX HH.n;eKcoB c u.enhiO
npHMeHeHHH . HacTonu.ero IIopH,n;Ka HcnoJio3yeTcH cpe.n;Hee 3HaqeHHe Me)J(.n;y
BepXHeH H HIDKHeH rpaHHIJ,aMH HHTepBana.
3. ,[(nH pacqeTa o6II(ero (npe.n;enhHOro) o6oeMa 6IO,n;)J(eTHhiX HHBeCTHIJ.HH 3a
cqeT cpe.li;CTB <Pe.n;epanhHOfO 6IO.li;)J(eTa Ha 06oeKT KanHTaJihHOfO. CTpOHTeJibCTBa
(pa6oT no CTpOHTeJihCTBy, peKOHCTpyKIJ,HH, TeXHHqecKOMY rrepeBoopy)J(eHHIO
06neKTOB KanHTaJihHOrO CTpOHTeJihCTBa) no ro,n;aM peanH3aiJ,HH CTpOHTeJibCTBa
HCnOJio3yeTCH HH.ll;eKC-.n;e<l>JIHTOp «l1HBeCTHIJ,HH B OCHOBHOH KanHTaJI 3a cqeT BCeX
HCToqHHKOB <i:>HHaHcHpoBaHHH» B :u;erroM no PoccHHCKOH <l>e.n;epaiJ,HH.
HaqarthHaH (MaKcHMaJihHaH) IJ,eHa rocy.n;apcTBeHHoro KOHTpaKTa npH
ocyli(eCTBJieHHH 3aKynoK pa6oT no CTpOHTeJihCTBY, peKOHCTpYKIJ.HH, TeXHH:qeCKOMY
nepeBOopy)J(eHHIO o6neKTOB KanHTaJihHOfO CTpOHTeJibCTBa onpe,n;eJIHeTCH
B npe.n;errax o6II(ero (npe.n;erroHoro) o6oeMa HHBeCTHIJ.HH 3a cqeT Bcex HCToqirn:KOB
<l>HHaHCHpOBaHHH, B TOM qH:cJie 3a cqeT cpe,n;CTB <l>e.n;epaJibHOfO 6IO,n;)J(eTa Ha 06oeKT
KanHTaJihHOfO CTpOHTeJihCTBa BCero H no ro,n;aM pearrH3aiJ,HH CTpOHTeJihCTBa
(paccqHTaHHhie B IJ,eHaX COOTBeTCTBYIOII(HX JieT ), ycTaHOBJieHHOfO perneHHeM
IIpaBHTeJihCTBa PoccHHCKOH <l>e.n;epaiJ,HH JIH6o B
perneHHeM · rrraBHOro pacnopH.IJ:HTeJIH cpe.n;cTB
ycTaHOBJieHHOM IIOpH,n;Ke
<Pe.n:eparri>Horo 6IO.n;)J(eTa
B cooTBeTCTBHH c 6IO.n;)J(eTHhiM 3aKOHo.n;aTeJihCTBOM PoccH:HCKOH <l>e.n;epall,HH.
4. IIpH onpe.n;erreHHH nporH03HOH IJ,eHhi, HaqarrhHOH (MaKcHMaJihHo:H) u.eHhi
rocy.n;apCTBeHHOfO KOHTpaKTa (~OHTpaKTa) HJIH ero qaCTH Ha npoBe,n;eHHe HayqHO
HCCJie.li;OBaTeJihCKHX H OnhiTHO-KOHCTpyKTOpCKHX pa6oT, pa60T no HanpaBJieHHIO
«IIpoqHe HY)J(.IJ:hi», BhiiiOJIHHeMhiX B paMKax rocy.n;apcTBeHHhiX rrporpaMM
PoccHifcKo:H <l>e.n;epaiJ,HH, B TOM qHcrre <Pe.n:eparroHhiX u.erreBhiX nporpaMM,
Ha BhiiiOJIHeHHe BCeX HHhiX pa60T (3a HCKJIIOtreHHeM pa6oT no CTpOHTeJihCTBy,
peKOHCTpyKIJ,HH, TeXHHqeCKOMY nepeBoopy)J(eHHIO o6oeKTOB KanHTaJihHOfO
CTpOHTeJihCTBa ), Ha OKa3aHHe ycrryr rryTeM HH.ll;eKCaiJ,HH IJ,~Hhl HCnOJih3yeTCH HH,n;eKC
IIOTpe6HTeJihCKHX IJ,eH (l1Ill.:().
IIporH03HpoBaHHe u.eH Ha YKa3aHHYIO npo.n;yKIJ.HIO rryTeM HH,n;eKcaiJ,HH u.eH
peKOMeH,n;yeTCH B CJiyqaHX I, onpe,n;eJieHHhiX rocy.n;apCTBeHHhiM 3aKa3qHKOM,
IIpH npHMeHeHHH B KOHTpaKTaX <i:>HKCHpOBaHHhiX IJ,eH.
1 . 3a HCKJIIOqeHHeM npo.LzyKUHH, yKaJaHHOH B nyHKTe 7 HaCTOJIIUero IJopJI.n;Ka.
6
Ha qa.rrhHaJI • ( MaKCHMa.rrhHaJI) u;eHa rocy~apcTBeHHoro
npH ocy.r.u;eCTBneHHH 3aKynoK pa60T, BhiiiOnH51eMhiX B paMKaX rocy~apCTBeHHhiX
rrporpaMM Pocc.H:HCKOH <I>e~epa:o;HH, B TOM q.H:cne <Pe~epa.rrhHhiX u;eneBhiX nporpaMM, .
onpe~eJI5IeTC51 B rrpe~enax o6.r.u;ero ( rrpe~enhHoro) o6oeMa cpe~CTB <Pe~eparrnHoro
6IO~)KeTa Ha yKa3aHHhie u;enH scero H no ro~aM pea.rrH3a:o;HH (paccq.H:TaHHhie B :u;eHax
cooTBeTCTBJIOI.U;HX neT), ycTaHosneHHoro npaBOBhiMH aKTaMH o6 yTBep)K,n;eHHH
COOTBeTCTBYIOI.IJ;eH nporpaMMhi.
5. IIpH onpe~eneHHH nporH03HOH u;eHhi, Haqa.rrhHOH (MaKcHMa.rrhHo:H:) u;eHhi
rocy~apCTBeHHOr.O KOHTPaKTa (KOHTPaKTa) Ha nOCTaBKJ TOBapoB, Ha npoBe~eHMe
pa60T ( 3a HCKJIIOqeHHeM pa6oT no CTPOHTenhCTBY, peKOHCTPYK:o;HH; TeXH.H:qecKOM)'
nepesoopy)KeHHIO 06oeKTOB Kan.H:TaJihHOrO CTPOHTenhCTBa), Ha OKa3aH.H:e ycnyr,
a TaK)Ke u;eHhi rocy~apcTBeHHoro KOHTPaKTa, 3aKJIIOqaeMoro c e~HHCTBeHHhiM
nOCTaBI.IJ;HKOM (no~p51,n;tiHKOM, HCIIOnHHTenervi), rryTeM liH~eKca:o;HH :o;eHhl,
HCnOnh3JIOTC51 cne~yiOI.IJ;He IIOKa3aTen.H::
1) ~n51 npo~yKI.J;HH, nocTaBJI5IeMOH no rocy~apCTBeHHOMY o6opOHHOMY
3aKa3Y, - HH~eKC :o;eH npOH3BO~.H:TeneH no BH~aM 3KOHOM~eCKOH ~e51TeJihHOCTH
Ha npo~yKI.J;HIO MaiiiHHOCTPOeHH51 «fipOH3BO~CTBO MaiiiHH H o6opy,n;oBaHM51,
3neKTP006opy~oBaHH51, TpaHcnopTHhiX cpe~CTB (38.9+DL+DM)1».
B :u;eJI5Ix He~ony.r.u;eHM51 yxy~IIIeHM51 nono)KeHH51 npe~npM5I:THH-HcrronHHTene:H:
rocy~apcTBeHHoro o6opoHHoro 3aKa3a ycTaHaBnHBaeTc51 cne~JIO.r.u;ee orpaHHqeHHe:
- pa3Mep e)Kero~HOH HH~eKca:o;HH He H.H:)Ke npHpOCTa noTpe6.H:TenhCKHX :o;eH
(l1lTIJ) ~n51 ~aHHOrO ro~a. C nOHH)KaiOI.IJ;MM K03<l?<l>H:o;HeHTOM 0, 7 B cnyqae, eCJIH
nporH03MpyeMhiH HH~eKC :o;eH npOH3BO~MTenei1: no CBO~HOH rpyiiiiHpOBKe
«I1poH3BO~CTBO MaiiiMH M o6opy~oBaHM51, 3neKTP006opy~osaHM51, TPaHcrropTHhiX
cpe~CTB (38.9+DL+DM)» HH)Ke ~aHHoro 3HaqeHM51. IIpH nocTaBKe npo~:o;MM
cpoKoM 6onee o~Horo ro~a 3HaqeHHe HH~eKca ~AA cne~JIOI.U;MX neT onpe,n;err51eTC51
nepeMHO)KeHMeM e)Kero~HhiX MH~eKcoB no YKa3aHHOH Bhiiiie rpynrrHpOBKe,
1 .ZJ:aHHbdi CBO;li,HbiH 11HAeKC MO)!{eT 6b!Tb pa3arperwpoaaH Ha OTAeJibHbie BHAbl 3KOHOMH'leCKOH AeliTeJibHOCTH
B pa3pe3e OKB3.ZJ: (noApaJAeJibi, KJiaCCbi) npH HaJIH'lHH AOCTaTO'!HbiX peTPocneKTHBHbiX CTaTHCTH'leCKHX AaHHbiX
0 npOH3BOACTBe H peaJII13al\HH npOAYKL\HH no rocyAapCTBeHHOMy o60pOHHOMY 3aKa3y, OTHOCHMbiX K 3T11M BHAaM
AeliTeJibHOCTH (CTpyKrypa LleH H 3aTPaT, B TOM liJiCJie MaTepHaJibHbiX 3aTPaT no BHAaM HCnOJib3yeMbiX pecypCOB
B pa3pe3e HOMeHKJiarypbl npOrH03a I.leHOBbiX HHAeKCOB) AJI.!I HHAeKCal\HH L\eH npo,nyKLIHH no rocy,napCTBeHHOMY
060pOHHOMy 3aKa3y, K KOTOpbiM OTHOCHTC.!I npOH3BOACTBO KOHKpeTHOfO BHAa :noi/i npo,nyKL\HH. Pa3arpempoBaHHbie
HHLI,eKCbl AOBOLI,.!ITC.!I AO cae,neHID! <\>eaepaJibHbiX opraHOB HCnOJIHHTeJibHOH BJiaCTH, rocy_napcTBeHHOH KOpnopal\HH
no aTOMHOH 3HeprHH «PocaTOM» - rocyAapcTaeHHbiX 3aKa3'lHKOB a nopHAKe, yKa3aHHOM a no,nnyHKTe 2 nyHKTa 2.2. HaCTO.!IIUero flop.!!AKa.
7
rrpw 3TOM pa3Mep ·MH,n;eKcau;ww ycTaHaBJIHBaeTc5I c yqeToM YKa3aHHoro orpa.HwreHH5I;
2) )J;JI5I MaTepYiaJihHOrO pecypca CO CIIeiJ;HaJihHhiMH CBOifcTBaMH, BKJUOtieHHOrO
B rrepetiHH IIpO)J;yKIJ;YIH, IIOCTaBJI5IeMOH IIO rocy,n;apcTBeHHOMY o6opOHHOMy 3aKa3y,
I Ha KOTopym pacrrpocrpaH5IeTC5I rocy.n;apcTBeHHoe pery,JiwpoBaHwe . u;eH ,
IIpHMeH5IeMoro HCKJIIOtiHTeJihHO IIpH IIpOH3BO)J;CTBe TOBapOB (pa6oT, ycnyr) IIO
rocy,n;apCTBeHHOMY o6opoHHOMy 3aKa3y:
- Ha otrepe,n;HOH <PwHaHCOBhiH ro,n; H IIJiaHOBhiH rrepwo,n;:
a) OTetreCTBeHHOrO IIpOY13BO,ll;CTBa - HH)J;eKC L(eH IIpOY13BO)J;HTeJieH (I1I.J;ri) IIO
· BYI)J;y 3KOHOMHtieCKOH.,ll;e5ITeJihHOCTH, K KOTOPOMY OTHOCHTC5I npOY13BO)J;CTBO ,n;aHHOro
MaTepHaJihHOrO pecypca ( «I1pOH3BO)J;CTBO trepHhiX MeTaJIJIOB ( CBO)J;Ha5I rpyiiiiYipOBKa
KO)J;OB 27.1, 27.2, 27.3, 27.5)», «I1pOY13BO)J;CTBO L(BeTHhiX MeTaJIJIOB (27.4)»,
«I1pOY13BO,ll;CTBO XHMHtieCKOe, pe3HHOBhiX H IIJiaCTMaCCOBhiX H3)J;eJIHH (DG+DH)»,
«I1pOY13BO)J;CTBO L(eJIJIIOJI03hi, ,n;peBeCHOH MaCChi Y1 ,n;pyrwe (21 )» Yl ,n;pyrwe );
6) )J;JI5I IIpO,JJ;YKUHH, 3aKyrraeMOH IIO HMIIOpTy, pa3Mep YIH)J;eKCaL(HH
orrpe,n;eJI5IeTC5I KaK YIH)J;eKC H3MeHeHH5I HOMHHaJihHOrO 06MeHHOrO Kypca )J;OJIJiapa
CiliA, yMHo:>KeHHhiH Ha 1 ,022;
- Ha .n;onrocpotrHhiH rrepwo.n;, BhiXOM~HH 3a paMKM rrnaHoBoro rrepwo.n;a, -.
HCIIOJih3yeTC5I YIH)J;eKC u;eH IIpOH3BO)J;HTeJieH Ha IIpO,ll;)'Kll;HlO MalliHHOCrpOeHH5I
( «IJpOY13BO)J;CTBO MalliHH Yl o6opy,n;oBaHYI5I, 3JieKrpob6opy,n;oBaHH5I, rpaHCIIOpTHhiX
cpe,n;cTB (38.9+DL+DM)»);
3) )J;JI5I IIOKYIIHhiX KOMIIJieKTJ'IO~HX H3,ll;eJIHH CTOYIMOCThiO MeHee
25 MJIH. py6nei1:3
'4, BKJIIOtieHHhiX B rrepetiHH rrpo,n;yKL(HH, IIOCTaBJI5IeMOH IIO
rocy.n;apcTBeHHOMY o6opoHHOMY 3aKa3y, Ha KoTopym pacrrpocTpaH5IeTc5I
rocy.n;apcTBeHHOe · perynwpoBaHwe u;eH, rrpwMeH5IeMhiX rrpw rrpoYI3BO,ll;CTBe
rrpo,n;yKL(HH, IIOCTaBJI5IeMOH IIO rocy,n;apcTBeHHOMY o6opOHHOMY 3aKa3y, a TaK:>Ke
IIOCTaBJI5IeMhiX IIO KOHrpareHTCKHM IIOCTaBKaM:
1 ITepeqem. rrpo.llyKUHH rro rocy.llapcTBeHHOMY o6opoHHOMY JaKaJy, Ha KOTopyro pacrrpocTPaiDieTCJI rocyJJ;apcTaeHHoe perynwpoaaHHe ueH (Ja HCKJIIO'leHHeM Jl,llepHoro opy)Kefumro KOMIIJieKca), yTBep)K,lleH pacrropli)KeHHeM ITpaaHTem>cTBa PocclillcKoii <l>e.llepaumi OT 14 IDOHJI2013 r. N2 976-p. 2 ECJIH HMIIOpTHaJI rrpOJJ;yKUIDI IIpH06peTaeTCJI B OIITOBO-p03HH'!HOM 3BeHe, TO JJ;aHHOe rrpaBIU!O HHJJ;eKCaUI-IH pacrrpocTpaiDieTCJI Ha HMIIOpTH)'lO COCTaBJIJIIOIIzylO B KOHe"!HOH UeHe (UeHe IIpH06peTeHHJ1). ToprOBO-TPaHCIIOpTHaJI HaueHKa HH.lleKcHpyeTCJI Ha MIIIJ, (a cooTBeTCTBHH c IIpaBHJIOM, rrpH:Be,lleHm.IM B rrpiU!O)KeHHH N2 3 HaCTOJIIUero ITopl!JIKa). 3 )l;aHHaJI CTOHMOCTb e)KefO)lHO HH)leKCHpyeTCJI B Haqane Ka)K)l0f0 CJieJiylOIUero fO)la Ha HH)leKC ueH IIp0113BO)lHTeJieH Ha rrpO.llYKWilO MalllHHOCTpOeHIDI («IIpoHJBO.llCTBO MalllHH H o6opyJJ;oBaHHJI, 3JieKTpoo6opyaosaHIDI, TPaHcrropTm.Ix
cpeJICTB (38.9+DL+DM)») 3a rrpeJib!.llYillHH ro,ll. 4 PellleHHe o MHHHMaJibHOM pa3Mepe rrpHHHMaeTcJI c yqeToM crreUH<l>HKH OTPaCJIH B nopl!JIKe, yKaJaHHOM B rryHKTe-7 HacToJ!mero IIopl!.llKa.
8
- Ha oqepe,n:HOM cpHHaHCOBhiM ro,n: H IIJJaHOBhiM nepHo,n::
a) OTeqecTBeHHOfO npOH3BO.D:CTBa - HH,LJ:eKC l(eH npOH3BO,LJ:HTeneM (MlU1) ITO
COOTBeTCTByroll(eMy BH,n:y 3KOHOMHqeCKOM ,n:e51TellhHOCTH, K KOTOPOMY OTHOCHTC51
IIpOH3BO,LJ:CTBO Ka)K,LJ:OfO KOHKpeTHOfO rronycpa6pHKaTa, IIOKYIIHOfO
KOMIIneKTyroll(ero H3,LJ:ellll51 ( «llpOH3BO,LJ:CTBO MaiiiHH H o6opy,n:oBaHH.51,
3neKTpoo6opy,n:oBaHH51, TPaHcrropTHhiX cpe,n:cTB (38.9+DL+DM)1», «llpoH3Bo,n:cTBO
XHMHqecKoe, pe3HHOBhiX H nnaCTMaCCOBhiX H3,LJ:ellHM (DG+DH)», «06pa60TKa
,n:peBeCHHhl H npOH3BO,LJ:CTBO H3,n:enHM H3 ,n:epeBa (DD)» H ,n:pyrHe );
6) ,LJ:ll51 npo,n:yKIJ;HH, 3aKynaeMOM IIO HMIIOpTy, pa3Mep HH,n:eKCal(HH
OIIpe,n:en51eTC51 KaK HH,LJ:eKC H3MeHeHH51 HOMHHallhHOfO 06MeHHOtO Kypca ,n:onnapa
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Ba ,n:onrocpoqHhiM nepHo,n:; BhiXO,n:51ll(HM 3a paMKH nnaHoBoro nepHo,n:a,
HCIIOlln3yeTC51 . HH,LJ:eKC l(eH IIpOH3BO,LJ:HTeneM (11l(II) Ha npo,n:yKIJ;HJO
MalliHHOCTPOeHH51 ( «llpOH3BO,LJ:CTBO MaiiiHH H o6opy,n:oBaHH51,
3neKTPoo6opy,n:oBaHH51, TPaHcnopTHhiX cpe,n:cTB (38.9+DL+DM)»);
4) HH,n:eKChl u;eH npoH3BO.D:HTene:H (11IU1) Ha ,n:onrocpoqHhJM rrepHo,n:
. onpe,n:eAAJOTC51 YMHO)KeHHeM COOTBeTCTBYJOll(HX HH,LJ:eKCOB-,n:ecpn51TOpOB
Ha K03cpcpHIJ;HeHThl nepeBo,n:a HH,LJ:eKCOB-,n:ecpAATOpOB B l1l(II ITO COOTBeTCTBYJOll(HM
BH,ll;aM 3KOHOMHqecKOM ,n:e51TellnHOCTH.
Ko3cpcpHu;HeHThi nepeBo,n:a ,n:oBO.D:51TC51 MHHHCTepcTBOM 3KOHOMH:qecKoro
pa3BHTH51 PoccHMCKOM <l>e,n:epau;HH ,no cBe,n:eHH51 rocy,n:apCTBeHHhiX 3aKa3qHKOB
BMeCTe C HH,LJ:eKCaMH-,n:ecpn51TOpaMH H ,n:pyrHMH IIOKa3aTell51MH ,n:onrocpoqHOfO
nporHo3a cou;HanhH0-3KOHOM~ecKoro pa3BHTH51 PoccHMCKOM <l>e,n:epau;HH
B cpopMaTe pa3,n:ena 2 rrpHnO)KeHH51 N2 2 K HaCT051ll(eMy IIop51.D:KY.
IIporH03HpoBaHHe u;eH rryTeM HH,n:eKcau;HH u;eH peKOMeH.n:yeTc..si
rrpH npHMeHeHHH B KOHTPaKTax cpHKCHpoBaHHhiX H opHeHTHpoBoqHhiX u;eH
:Ha npo,n:yKU:HJO, KpOMe npo,n:yKIJ;HH, yKaaaHHOM B rryHKTe 7 HaCT051ll(ero IIop51,n:Ka.
6. IIpH orrpe,n:eneHHH rrporH03HhiX u;eH Ha e,n:HHHU:Y npo.n:yKU:HH, HaqannHOM
(MaKCHMallhHOM) l(eHhl rocy,n:apCTBeHHOfO KOHTpaKTa (KOHTPaKTa) Ha IIOCTaBKY
1 ,ll;aHHbiH CBO)J;HbiH HH,lJ;eKC MO)I(eT 6biTb pa3arperHpOBaH Ha OT)J;eJibHbie BH)J;bl 3KOHOMWieCKOH .l(eSITeJibHOCTH
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0 npOH3BO)J;CTBe H pea.JIH.3a1IHH npo.l(yKIIHH no rocy.n;apCTBeHHOMy o60pOHHOMy 3aKa3y, OTHOCHMbiX K 3TWM BH.n;aM
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B pa3pe3e HOMeHKJiaTYPbi nporH03a IIeHOBbiX HH,lJ;eKCOB) Mll HH)J;eKCaiiHH IIeH rrpo.n;yKIIHH llO rocy.l(apCTBeHHOMY
o6opOHHOMY 3aKa3y, K KOTOpbiM OTHOCHTCll IIpOH3BO,lJ;CTBO KOHKpeTHOfO BH.n;a :noM: IIpO.l(yKIIHH. Pa3arperHpOBaHHbie
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no aTOMHOH 3HeprHH «PocaTOM» - rocy.n;apcTBeHHbiX 3aKaJqHKOB B nopSIAKe, YKa3aHHOM B no.n;nyHKTe 2 nyHKTa 2.2. HaCTOSIIUero ITopSIAKa. . 2
ECJIH HMnOpTHall npOJIYKUHll npHo6peTaeTCll B OnTOBO-p03HH'IHOM 3BeHe, TO .n;aHHOe rrpaBHJIO HH)leKCaiiHH
pacnpocTPaHSieTcSI Ha HMITOPTHYIO cocTaBJili!OlllYIO B KOHeqHOi1: IIeHe (IIeHe npHo6peTeHHSI). Toproso-TpaHcnopTHaSI
HaueHKa HHAeKcHpyeTcSI Ha HI1IJ, (B cooTBeTCTBHH c npaBHJIOM, rrpHBe.n;eHHbiM B npHJio)l(eHHH N2 3 HacTollm;ero
ITopSIAKa).
9
TOBapoB (u;eHhi. e,!];HHHU:hi TOBapa), Ha npoBe.n;eHHe pa6oT (3a HCKmoqem-reM pa6oT
no CTPOHTenhCTBy, peKOHC'fPYKU:HH, TeXHHqecKOMY nepeBoopy)l(eHJno o6neKTOB
KaiHfTailhHOrO CTpOHTeilbCTBa), Ha OKa3aHHe ycnyr; B COOTBeTCTBHH C nyHKTaMH 2
H 3 TipaBHil onpe.n;eneHIDI Ha"LJ:ailhHOH (MaKCHMailhHOH) u;eHbl rocy.n;apCTBeHHOrO
KOHTpaKTa, a TaK)l(e u;eHhi rocy.n;apcTBeHHoro KOHTJ)aKTa, · 3aKniO"LJ:aeMoro
C e)J;HHCTBeHHhiM nOCTaBIIJ;HKOM (no.n:p~)J;"LJ:HKOM, HCnOilHHTeneM), YTBep)l()J;eHHhiX
IIOCTaHOBneHHeM TipaBHTeilhCTBa PocCHHCKOH <l>e.n;epau;HH OT 4 H0~6pSI 2006 r.
NQ 656 <<06 YTBep)l(.n;eHHH TipaBHn onpe.n;eneHIDI Ha"LJ:anhHOH (MaKcHManhiio.H:) u;eHhi
rocy.n;apcTBeHHoro KOHTJ)aKTa, a TaK)l(e u;eHhi rocy.n;apcTBeHHoro KOHTPaKTa,
3aKniO"LJ:aeMOrO C e)J;MHCTBeHHhiM nocTaBm;HKOM (no.n;p~)J;"LJ:HKOM, HCnOilHMTeneM)»
(Co6paHHe 3aKoHo.n;aTenhCTBa PoccHHCKOH <l>e.n;epau;HH, 2006, NQ 46, CT. 4803; 2009,
NQ 12, CT. 1429; 2012, NQ 20, CT. 2543; 2014, NQ 3, CT. 271), .n;m1 HH)J;eKcau;HH
3neMeHTOB ( CTaTeif) 3aTJ)aT, B TOM "LJ:HCne )J;JUI CTaTeH 3aTJ)aT, onpe.n;eAAeMbiX
KOTilOBhiM MeTO)J;OM, COCTaB KOTOpbiX onpe.n;eneH npHKa30M MHHMCTepCTBa
npoMbUimeHHOCTH H 3HepreTHKH PoccHHCKOH <l>e.n;epau;HH OT 23 aBrycTa 2006 r.
NQ 200 «06 yTBep)l(.n;eHHH Dop~.n;Ka onpe.n;eneHH~ cocTaBa 3aTJ)aT Ha npoM3BO.lJ:CTBo
npo.n;yKU:HH o6opOHHOrO Ha3Ha"LJ:eHIDI, nocTaBn~eMOH no rocy.n;apCTBeHHOMY
o6opoHHoMy 3aKa3y» ( 3apernCTJ'MpoBaH B MHHHCTepcTBe IOCTHU:HH PoccHifcKoif
<l>e.n;epau;HH 22 .n;eKa6p~ 2006 r., · perHcTpau;HoHHhiH NQ 8665 c H3MeHeHIDIMM,
BHeceHHhiMH npHKa30M MHHHCTepcTBa npoMhmmeHHOCTH H ToproBnH PoccMHCKOH ·
<l>e.n;epau;HH OT 7 Ho~6p~ 2013 r. NQ 1773 «0 BHeceHHH H3MeHeHHH B IIop~.n;oK
onpe.n;eneHH~ COCTaBa 3a'rpaT Ha npOH3BO)J;CTBO npo.n;yKIJ;HH o6opOHHOrO
Ha3Ha"LJ:eHIDI, nOCTaBn~eMOH no rocy.n;apCTBeHHOMY o6opOHHOMY 3aKa3y,
yTBep)l(.n;eHHhiH npHKa30M MHHHCTepcTBa npoMhmmeHHOCTH H 3HepreTHKM
PoccMHCKOH <l>e.n;epau;HH oT 23 aBrycTa 2006 r. NQ .200», 3aperHC'fPHpoBaHHhiM
B MHHHCTepcTBe IOCTHU:HH PoccHHCKOH <l>e.n;epau;HH 19 .n;eKa6p~ 2013 r.,
perHcTpau;HoHHhiH NQ 30683), .D.AA nporH03HpoBaHIDI 3aTJ)aT H u;eH Ha HayqHo
Hccne.n;oBaTenhCKHe H onhiTHO-KOHCTpyKTOpCKHe pa60Thi B COOTBeTCTBHM
C KnaCCH<pHKau;HeH 3a'rpaT Ha C03,lJ;aHHe HayqHo-TeXHH"LJ:eCKOH npO.lJ:YKu;HH,
nocTaBJUieMOH no . rocy.n;apCTBeHHOMY o6opOHHOMY 3aKa3y, Ha noKyiiHhie
KOMnneKTYJO:W:He H3)J;eniDI, CTOHMOCThiO CBblille 25 MilH. py6neif1, BKniO"LJ:eHHbie
B nepe"LIHH npo.n;yKIJ;HH, nocTaBJUieMOH no rocy.n;apC~BeHHOMY o6opOHHOMY 3aKa3y,
1 ,[l,aHHM CTOHMOCTh e)KerO,li.HO HH,ll.eKCHpyeTC~ B Ha'Ia.rre KaA<,li.OrO CJieil)'IOlllero ro,ll.a Ha HH,ll.eKC UeH IIpOH3BO,li.J1TeJieH
Ha npoAyKU1110 MalliHHOCrpOeHJ-I~ («Tip0113BO,li.CTBO MalliHH H o6opy,li.OBa~, 3JleKrpoo6opy,li.OBaHIDI, rpaHcnopTHhiX
cpe,li.CTB (38.9+0L+DM)») 3a npe,ll.hi)J.ylllHH ro,ll..
10
Ha KoTopym pacnpocTPaiDieTc.SI rocy,ll;apcTBeHHOe peryn:apoBamre u.eH1, nyTeM
HH,ll;eKCai.J.HH 3aTPaT, :acnon.o3yiOTC.SI:
1) Ha Chip .De, MaTep:aan.DI, HCnOllh3yeM.Die B npOH3BO)l;CTBe, B TOM q:acne )l;ll.SI
MaTepHan.hHOrO pecypca CO cnei.J.MallhH.hiMM CBOHCTBaMH, npHMeH.SieMoro TOJI.hKO IIpH
npOH3BO)l;CTBe TOBapoB (pa60T, ycrryr) no rocy)l;apCTBeHHOMY o6opoHHOMY 3aKa3y,
BKJIIOqeHHOrO B nepeqHH npO,ll;yKU.HH, nOCTaBJI.SieMOH no rocy,ll;apCTBeHHOMy
o6opoHHOMY KOTOPYJO pacnpocTpaiDieTc.SI rocy)l;apcTBeHHoe
peryrr:apoBaH:ae u.eH1
:
- Ha O"tlepe,ll;HOH cp:aHaHCOB.hiH ro)l; H nnaHOB.hiH nepHO,ll;:
a) OTe"tJeCTBeHHOrO npOH3BO)l;CTBa - HH)l;eKC.hi U.eH npOH3BO,ll;HTeJieH no
COOTBeTCTB)'lOIII;MM BH,ll;aM 3KOHOMM"tleCKOH )l;e.SITell.hHOCTH, K KOTOp.biM OTHOCHTC.SI
npOH3BO)l;CTBO Ka)l()l;OrO KOHKpeTHOrO BH)l;a C.blp.b.SI H (HnH) MaTepHana
(«IlpOH3BO)l;CTBO -qepH.biX MeTanJIOB "(CBO,ll;Ha.SI rpynnHpOBKa KO)l;OB 27.1, 27.2, 27.3,
27.5)», «IlpOH3BO)l;CTBO I.J.BeTH.hiX MeTanllOB (27.4)», «IlpOM3BO,ll;CTBO XMMH"tleCKOe,
pe3HHOB.DIX :a nrracTMaccos.oiX H3)l;err:a.H (DG + DH)», «IlpoH3BO,ll;CTBO u.errmono3.oi,
,ll;peBeCHOH MaCChi H ,ll;pyr:ae (21 )» H ,ll;pyr:ae ), C y-qeTOM HX )l;OllM B 3aTPaTaX Ha Chip he
:a MaTep:aan.oi;
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onpe,ll;eJI.SieTC.SI KaK MH)l;eKC M3MeHeHM.SI HOMMHallhHOrO 06MeHHOfO Kypca
)l;orrrrapa CiliA, yMHO)l(eHH.hlii Ha 1,022
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Ha ,ll;onrocpo"tiH.hiH nep:ao)l;, BhiXO,ll;.SI:rn;MH 3a paMKH nnaHoBoro nep:ao)l;a, ,ll;JI.SI
· MH)l;eKCai.J.MM C.blp.b.SI M MaTepManOB MCnon.o3yeTC.SI MH)l;eKC U.eH npOM3BO,ll;MTeneH:
Ha npO,ll;YKU.MIO MalilMHOCTPOeHM.SI ( «IlpOM3BO,ll;CTBO MalilMH M o6opy,ll;OBaHM.SI,
3JieKTP006opy,ll;OBaHM.SI, TpaHcnopTH.hiX cpe,ll;CTB (38.9+DL+DM)» );
2) Ha noKynH.hle norrycpa6pMKaT.DI, nOKYIIH.hie KOMnJieKT)'lOIII;He H3)l;enM.SI,
MCnOJI.h3yeM.Die B npOM3BO,ll;CTBe:
- Ha O"tlepe,ll;HOH cpHHaHCOB.hiH ro)l; M nnaHOB.hiH nepHO,ll;:
a) OTe"tJeCTBeHHOrO npOH3BO,ll;CTBa CTOHMOCT.hlO MeHee 25 MJIH. py6rreif3
' 4
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11
)];e5!TeJlbHOCTM, :& KOTOpOM)' OTHOCMTC5l npOM3BO,ll;CTBO Ka:>K,ll;OrO KOHKpeTHOrO
nonycpa6pMKaTa, noKynHOrO KOMnJieKTYIOli(ero M3)];eJIH5l ( «IlpOM3BO,ll;CTBO MaiiiMH
M o6opy,ll;OBaHM51, 3JieKTpoo6opy,ll;OBaHM51, rpaHcnopTHbiX cpe,ll;CTB (38.9+DL+DM)1»,
«IlpOM3BO,ll;CTBO XMMMqecKoe, pe3MHOBbiX M nJiaCTMaCCOBbiX M3)];eJIM:H: (DG+DH)»,
«06pa60TKa ,ll;peBeCMHbi M npOM3BO,ll;CTBO M3,[1;eJIMH 113 ,ll;epeBa (DD)» M ,ll;pyrMe );
6) f]:JUI npO,ll;yK.QMM, 3aKynaeMOH no MMnOpTy, pa3Mep MH~eKCa.QMM
onpe~eJI5IeTC5l KaK MH,[I;eKC M3MeHeHM51 HOMMHaJibHOrO 06MeHHOrO Kypca
,ll;OJinapa ClllA, JMHO)KeHHbiH Ha 1 ,022.
Ha )];onrocpoqHbiH nepMO.ll:, BbiXO,ll;5lli(MH 3a paMKM nnaHoBoro rrepMo)];a,
MCnOJib3yeTC5l MH)];eKC .QeH npOM3BO~MTeJieH Ha npO,ll;yK.QMIO MalllliHOCTpOeHM51
( «IlpoM3BO,ll;CTBO ManiMH 11 o6opy,ll;OBaHM51, 3neKrpoo6opy,ll;oBaHM51, TPaHcrropTHbiX
cpe,ll;CTB (38.9+DL+DM)»);
3) MH,ll;eKCbl .QeH npOM3BO~MTene:H: (l1IJ)l) Ha ,ll;OnrocpoqHbiM rrepMO~
onpe~eJI5IIOTC5l JMHO)KeHMeM COOTBeTCTBYIOli(MX MH,ll;eKCOB-,[I;e<l>JI5ITOpOB
Ha K03cpcpH.QMeHTbi nepeBO,ll;a MH)];eKCOB-~ecpJUITOpOB B ill1)1 no COOTBeTCTBJIOli(MM
BM~aM 3KOHOMJ1qecKOM )];e51TeJibHOCTM.
Ko3cpcpH.QMeHTbi nepeBO,ll;a ,n;oBO,ll;5ITC5l MMHMCTepcTBOM 3KOHOMWiecKoro
p8.3BMTM5l PoccMHCKOH <l>e,ll;epa.u;MM ,ll;O CBe)];eHM51 rocy,ll;apcTBeHHbiX 3aKa3qMKOB
B nop5I,ll;Ke, onpe,ll;eneHHOM no,n;nyHKTOM 4 nyHKTa 5 HacT05lli(ero Ilop5I,ll;Ka;
4) Ha TOnnMBO - C yqeTOM ,ll;OJIH Ka)K,ll;OrO BM,ll;a TOnJIMBa B 3aTpaTaX
Ha TOnJIHBO:
- ,ll;JUI ra3a npHpO,ll;HOrO - MH,D;eKC perynMpyeMbiX OnTOBbiX .QeH Ha ra3
npHpo,n;HbiH ,n;JUI norpe6MTene:H:, MCKJIIOqa5J: HaceneHMe;
_.:. ,ll;JUI HecpTenpO,ll;yKTCm, yrn5l M TOpcpa, ,ll;JUI npoqMX BM,ll;OB KOTeJibHO-neqHoro
TorrnMBa - MH,ll;eKCbi .u;eH npMo6peTeHM51, paccqMTbiBaeMbie no rrpaBMna.M cornacHo
npMJIO)KeHMIO NQ 3 K . HacT05lli(eMy IlopH,n;Ky, c Mcnonb30BaHHeM MH~eKca .u;eH
npoM3BO,ll;MTene:H: ,ll;JUI ,ll;aHHoro pecypca;
5) Ha 3HeprMIO C yqeTOM ,ll;OJIM BM,ll;OB 3HeprOHOCMTeneH B 3arpaTaX
1 ,lJ;aHHbiH CBOt(HbiH lllit(eKC MO)I(eT 6biTb pa3arpenrpoBaH Ha OTt(eJibHble BHAbl 3KOHOMWieCKOH t(eHTeJibHOCTH
B pa3pe3e OKB3,ll; (noapa3aenbi, Knaccbi) npH HaJIWIHH aocTaTO'IHbiX peTpocneKTHBHbiX cTaTHcTwrecKHX aaHmix
0 llpOH3BOt(CTBe H peaJIH3al(HH npOJlyKI.(HH no fOCyJlapcTBeHHOMY 060pOHHOMY 3aKa3y, OTHOCHMbiX K 3THM BHt(aM
aeHTeJibHOCTH (CTPYKTYPa l(eH H 3aTPaT, B TOM 'IHCJie MaTepHaJibHbiX 3aTPaT no BH)laM RCnOJib3yeMLIX pecypCOB
B pa3pe3e HOMeHKJiaTYPbi npOrH03a l(eHOBbiX HH)leKCOB) ,lliDI HHt(eKCal(HH l(eH TipOJlyKI.(RH no rocy)lapCTBeHHOMY
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RH)leKCbl t(OBO)lHTCll t(O CBet(eHHH <lJeaepaJibHbiX opraHOB HCnOJIHHTeJibHOH BJiaCTH, focyaapcTBeHHOH KOpnopal(HI-1
no aTOMHOH 3HeprHH «PocaTOM» - rocyaapcTBeHHLIX 3aKa:3'1HKOB B nopHaKe, YKa3aHHOM B noanyHKTe 2 nyHKTa 2.2. HaCTOl!J..Uero IlopHaKa. 2
Ecmt RMnOpTHall npoayKUHH npH06peTaeTCll B OnTOBO-p03HWIHOM 3BeHe, TO aaHHOe npaBRJIO RH.ll,eKCaUHH
pacnpOCTPaHHeTCll Ha RMnOpT.HY:IO COCTaBJilllOI..UYIO B KOHe'IHOH l(eHe (UeHe npH06peTeHHH). ToprOBO-'rpaHcnOpTHall
HaUeHKa RHt(eKCHpyeTCll Ha I1Ill.J; (B COOTBeTCTBHH C npaBHJIOM, npHBen:eHHbiM B npH.HO)I(eHHH N'!l 3 HactOllll(ero
Iloplln:Ka).
12
Ha3Hepnno:
- HH)J;eKc u;eH Ha 3neKrp03Heprmo Ha po3HHqHoM poiHKe .n;IDI rrorpe6wTenei1,
HCKmoqrur HaCeneHHe, - B Cn~ae noKynKH 3ileKrp03HeprHH Ha p03HHqHOM pbiHKe;
- HH,ll;eKC u;eH Ha 3ileKTp03Hepnno Ha OnTOBOM pbiHKe - B cnyqae nOKYIIKH
3ileKrp03HeprHH Ha OnTOBOM poiHKe;
- HH,ll;eKc -perynwpyeMbiX Tapmpos Ha TennOBYJO 3Heprmo - rrpw noKyrrKe
TennOBOH 3HeprHH.
B c~ae OTCYTCTBHH B03MO~HOCTH onpe.n;eneHHH 3arpaT pa3~enoHO
Ha TenilOBYJO H 3ileKTpHqeCKYJO 3HeprHIO HCnOilo3yeTC51 HH)J;eKC u;eH
npOH3BO,ll;HTenei1 no BH,ll;y 3KOHOMwqecKOH .n;e.siTeilbHOCTH «llpOH3BO,ll;CTBO, nepe.n;aqa
11 pacnpe.n;eneHwe 3neKTp03Heprww, ra3a, napa 11 rop51qe:H: BO,ll;bi ( 40)»;
6) Ha BO)J;y - HH~eKC pery.n:wpyeMbiX TapH<pOB Ha BO,ll;OCHa6)1(eH:He
H BO,ll;OOTBe)J;eHHe, a npH ero OTCYTCTBHH - HH)J;eKC norpe6HTeilbCK:HX IJ;eH (illll.J)
3a npe.n;oi.n;yiiJ;w:H: ro.n;;
7) Ha rpaHCnOpTHbie paCXO~bi, BXO,ll;HJ.l(He B COCTaB CTaTeH 3arpaT
«TpaHCnOpTH0-3arOTOBHTeilbHble paCXO,ll;bi», « Y cnyrH . CTOpOHHHX opraHH3aiJ;:HH
npOH3BO,ll;CTBeHHOrO xapaKTepa», - C ~eTOM ,ll;OilH BH,ll;OB T_PaHCnOpTa B 3arpaTaX
Ha ycnyrw opraHH3au;w:H: rpaHcnopTa:
Ha MarHCTJ)ailbHbiH ~ene3HO,ll;OpO~HbiH rpaHcnopT - HH)J;eKC TapwQ:>oB
Ha )l(ene3Ho.n;opo~Hbie nepeB03KH rpy3oB B perynwpyeMoM ceKTope;
Ha npoqwe BH,ll;bl rpaHcnopTa -- HH)J;eKC IJ;eH IIpOH3BO,ll;HTeneH Ha ycnyrH
tpy30BOrO rpaHcnopTa C HCKiliOqeHHeM Tpy6onpoBO~HOrO.
Ha .n;onrocpoqHbiH nepwo.n;, BbiXO,ll;HJ.l(HH 3a paMKH nnaHosoro rrepwo.n;a,
HH)J;eKc u;eH npoH3BO,ll;HTene:H: Ha ycnyrw rpy3osoro rpaHcnopTa onpe.n;eiDieTC51 nyTeM
YMHO)I(eHHH HH,ll;eKca-.n;ecpiDITOpa Ha rpy30BOH rpaHcnopT Ha K03<jlcpHIJ;HeHT
nepeso.n;a HH)J;eKCOB-,ll;ecpiDITOpOB B HH)J;eKCbi IJ;eH IIpOH3BO,ll;HTene:H: (ML.(Il).
Ko3<P<Pwu;:weHTbi nepeso.n;a .n;oBOMTCH MliHHCTepcTBOM 3KOHOMwqecKoro pa3BHTHH
Poccw:H:cKo:H: <l>e.n;epau;:w:w .n;o cse.n;eHHH rocy.n;apcTBeHHbiX 3aKa3qHKOB B rropH.n;Ke,
onpe.n;eneHHOM no.n;nyHKTOM 4 nyHKTa 5 HaCTOHJ.l(ero IIopH.n;Ka;
8) Ha pa60Tbi H ycnyrH CTOpOHH:HX opraH:H3aiJ;:HH IIpOH3BO,ll;CTBeHHOrO
xapaKTepa, KpoMe ~TeHHbiX paHee B cocTaBe rpaHcnopTHbiX pacxo.n;os, c yqeTOM
,ll;OileH ycnyr CTOpOHHHX opraHH3aiJ;HH, BXO,ll;HJ.l(HX B COCTaB 3aTpaT no ~aHHOH
CTaTbe.
CocTaB 3arpaT Ha pa6oTbi 11 ycnyrw cTopOHH:HX opraHH3au;:w:H: :w noKa3aTen:w
.n;n51 wx HH.n;eKcaQHH npwse.n;eHbi B npwno~eHHH N2 4 K HaCT05IJ.l(eMy IIopH.n;Ky.
llpH OTCyTCTBHH HH<l>opMaiJ;HH 0 3arpaTaX, np:HXO)J;HJ.l(:HXCH Ha OT~eilbHbie
13
BH,Il,hl pa6oT H -ycnyr CTOpOHHHX opraHH3a:U:HH, HH,IJ,eKC no ,IJ,aHHOll CTaTne
onpe,IJ,emleTC5I no <PopMyne 0,5 x IDTI..I; + 0,5 x illJ,I1 (C+D+E).
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HH,IJ,eKca-,IJ,ecp1I5ITOpa Ha COOTBeTCTByiOru;HH K03<l><l>HU:HeHT nepeBO,IJ,a B HH,IJ,eKChl :o;eH
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pa3BHTH.H PoccHiicKoli <l>e,IJ,epa:o;HH ,IJ,O CBe,IJ,eHIDI rocy,IJ,apcTBeHHniX 3aKa3qHKOB
B nop.H,IJ,Ke, onpe,IJ,eJieHHOM no,IJ,nyHKTOM 4 rryHKTa 5 HaCTO.Hru;ero IJop.H,IJ,Ka;
9) Ha onnazy Tpy,IJ,a, BKJIK)qaeMYIQ B cpOH,IJ, 3apa60THOH nJiaToi\ - HH,IJ,eKC
noTPe6HTeJinCKHX :o:eH (l1IIT(), YMHO)I(eHHhiH Ha peanoHYIO 3apa6oTH)'lO nnaTy
(HH,IJ,eKC H3MeHeHIDI).
CTaTnH 3aTpaT, onpe,IJ,eJI5IeMble KOTJIOBhiM MeTO,IJ,OM H COCTO.Hru;He 113
HeCKOJihKHX CTaTell 3aTPaT, nOJIHOCThlO HJIH qacT:H:qHO He3aBHCHMnie OT 06oeMOB
npOH3BO,IJ,CTBa: «3aTpaTbl Ha no,IJ,rOTOBKY H OCBOeHHe npOH3BO,IJ,CTBa», B TOM qHCJie ·
«3aTPaThi Ha no,IJ,rOTOBKY H OCBOeHJ1e HOBhiX npOH3BO,IJ,CTB, :o;eXOB H arperaTOB
(IiyCKOBnie paCXO,IJ,bi)» H «3aTPaTni Ha no,IJ,rOTOBKY M OCBOeHHe HOBhiX BM,IJ,OB
npO,IJ,yKU:MM H HOBhiX TeXHOJIOr:H:qeCKHX npo:o;ecCOB»; «Cne:o;MaJihHbie 3aTPaTni»;
«06ru:errpoH3BO,IJ,CTBeHHnie 3aTPaTni»; «06ru:exo3.HHCTBeHHnie 3aTpaToi»; «ilpoqMe
IIpOH3BO,IJ,CTBeHHnie 3aTPaThl», peKOMeH,IJ,yeTC5I pa3arperHpOBaTn ITO .CTaTn5IM 3aTpaT
c rrocrre,IJ,yiOru;eii MX MH,IJ,eKca:o:Meii~
IJepeqeHn MCIIOJin3yeMbiX IIOKa3aTeJiell rrporH03a COU:MaJibH0-3KOHOMHqecKOrO
pa3BHTM.H PoccMiicKoii <I>e,IJ,epa:o;MM Ha otiepe,IJ,HOH <l>MHaHCOBhiH ro,IJ, M rrrraHOBhiH
rrepHO,IJ, M rrporH03a ,IJ,OJirocpoqHoro COU:MaJihH0-3KOHOM:H:qeCKOrO pa3BMTIDI
PoccHHCKoii <l>e,IJ,epa:o;MM ,IJ,JI.H MH,IJ,eKca:o:MM cTaTeii KaJinKYAAU:HM ( cTaTeli 3aTPaT)
rrpHBe,IJ,eH B rrpHJIO)I(eHMM NQ 5 K HacTo.Hru:eMY I1op.H,IJ,Ky.
AHanorMqHhiM o6pa3oM rrporH03HpyiOTCR CTaTnM 3aTpaT
«BHeiipOH3BO,IJ,CTBeHHble paCXO,IJ,hi». IJpH OTCYTCTBMM MH<l>opMa:O:MM 0 ,IJ,eTaJIH3a:O:MM
3aTPaT K ,IJ,aHHhiM pacxo,IJ,aM rrpHMeH.HeTc.H MH,IJ,eKc IIOTPe6MTeJinCKHX :o;eH (l1Ill.D.
HopMHpoBaHMe o6ru;errpoH3BO,IJ,CTBeHHI>IX, o6ru:exo3.HHCTBeHHhiX, rrpoqMx
IIpOH3BO,IJ,CTBeHHhiX 3aTpaT ,IJ,JI5I yqeTa ~X B KaJinKYJI5IU:MM ,IJ,OJI)I(HO ocyru;eCTBJI.HThC5I
B COOTBeTCTBMM C yqeTHOH IIOJIMTMKOH rrpe,Il,IIpiDITIDI, MCXO,I1,5I M3 <Pe,IJ,epannHbiX
M OTPacrreBniX cTaH,IJ,apToB, orrpe,IJ,erreHHhiX rryHKTOM 2 cTaTnM 8 <l>e,IJ,epannHoro
3aKoHa OT 6 ~eKa6p.H 2011 r. NQ 402-<I>3 «0 6yxranTepcKOM yqeTe» (Co6paHMe
1 KpOMe .llOTIOJIHJITeJibHOH 3apa60THOH nnaTbl OCHOBHhiX npOI13BO.llCTBeHHbiX pa60ql1X, KOTOpaJI OTHOCHTCJI Ha
ce6eCTOHMOCTh rrpO.llYKIDII1 TIO HOpMaTHBY K OCHOBHOH 3apa60THOH TIJiaTe OCHOBHhiX TipOH3BO.D:CTBeHHhiX pa6oql1X,
cornacosaHHOMY c JaKaJqHKOM.
14
3aKoHo,IJ:aTenhCTBa PoccHH.cKoH. <l>e,IJ:epa:o;HH, 2011, N~ 50, CT. 7344; 2013; N~ 26,
CT. 3207; N~ 27, CT. 3477; N~ 30, CT. 4084; N~ 44, CT. 5631; N~ 51, CT. 6677;
N~ 52, CT. 6990; 2014, N~ 45, CT. 6154). IIpH 3TOM cne;zyeT ;ntHThiBaTh o6oeMhi
nOCTaBKH, onpe,IJ:eJieHHbie rocy,IJ:apCTBeHHhiM o6opOHHhiM 3aKa30M HJIH KOHTPaKTOM.
7. Onpe,IJ:eneHHe rrporH03HhiX :o;eH, HaqanhHOH (MaKCHManhHo:H) :o;eHbi
rocy,IJ:apCTBeHHO_ro KOHTPaKTa (KOHTPaKTa) Ha nocTaBKY TOBapoB (:o;eHhi e,IJ:HHHIJ;hi
Toaapa), :o;eHhi rocy,IJ:apcTBeHHoro KOHTPaKTa, 3aKJIIOqaeMoro c e,IJ:HHCTBeHHhiM
nOCTaB.IIJ;HKOM (HCnOJIHHTeneM, nO,IJ:p.H~HKOM), rryTeM HH,IJ:eKCaQHH 3lleMeHTOB/
CTaTeH 3a'Tp'l.T peKOMeH,IJ:yeTC.H K HCnOJih30BaHHIO Ha CJie,IJ:YIQ.IIJ;He BH,IJ:bl npO,z:J:yK:o;HH
(TOBaphi, pa60Thi, ycnyrH) ,IJ:JI.H BCeX BH,IJ:OB QeH (cpHKCHpOBaHHhiX,
OpHeHTHpOBOqHhiX, B03Me.IIJ;aiOIIUfX H3,IJ:ep)I(KH):
He HMeiO.IIJ;eH pOCCHHCKHX aHanoroa1' 2;
Ha KOMITJieKTyiO.IIJ;He H3,IJ:enH.H, CTOHMOCTblO ·ca.bnrre
25 MJIH.
rroKynHI>Ie
py6neH.3
'4
, · B nepeqHH rrpO,JzyKIJ;HH, ITOCTaBn.HeMOH -
no rocy,IJ:apCTBeHHOMY o6opOHHOMY 3aKa3y, Ha KOTOpyiO pacrrpOCTPaH.HeTC.H
rocy,IJ:apCTBeHHOe perynHpOBaHHe :o;eH5;
Ha HayqHO-HCCJie,IJ:OBaTeJibCKHe H OIThiTHO-KOHCTPYKTOpCKHe pa60Thi ,IJ:JI.H
YKa3aHHOH rrpo,IJ:yK:o;HH.
PerneHHe o MeTo,IJ:ax cpopMHpoaaHH.H H nporH03HpoaaHH.H :o;eHhi ( HH,IJ:eKca:o;HeH.
3aTpaT HJIH HH,IJ:eKca:o;HeH :o;eHbi) Ha npO,z:J:yKIJ;HIO, nOCTaBJI.HeM)'lO ITO
rocy,IJ:apCTBeHHOMY o6opOHHOMY 3aKa3y, I1pHHHMaeTC.H rocy,IJ:apCTBeHHhiM
3aKa3qHKOM C ;nteTOM rrpe,IJ:JIO)I(eHHH rOJIOBHOrO HCITOJIHHTeJI.H ( HCnOnHHTeJI.H ),
oTpacneBhiM opraHoM.
8. IIpH nporH03HpoaaHHH HH,IJ:eKca:o;HH no,IJ:ne)l(aT:
1) nyTeM HH,IJ:eKCaQHH QeHbi - HCXO,IJ:HM QeHa, B KaqecTBe KOTOpOH
CJIY)I(HT:
a) <PaKTifqeCKM :o;eHa rrpO,z:J:yK:o;HH ( TOBapa, pa60Thi, ycnyrH) B ycnOBH.HX
6a30BOrO ro,IJ:a (6a30BhiM .HBJI.HeTC.H ro,IJ:, 3a KOTOpbiH HMeiOTC.H OTqeTHbie nOKa3aTeJIH
B cpe,IJ:HeM 3a ITOJIHhiH ro,IJ:) no cpaKTifqeCKHM ( O~eTHhiM) ,IJ:aHHhiM B cpe,IJ:HeM 3a ro,IJ:;
1BKJIIOqaa paKeTHO-KOCMH'IeCKYJO Texmn<y H o6'beKTLI KOCMH'IeCKOH HHIPpaCTPYKTYPLI. . 2 3a HCKJUOqeHHeM npOAYKU:HH, Ha KOTopy!O npeeycMaTpHBaeTCR cepHHHM llOCTaBKa DpOAYKU:HH, npOH3BOACTBO, peaJIH3au;HR WHJIH nocTaBKa KOTOpOH ocyr:u;eCTBJUIJIHCh paHee Ha ycJIOBHHX, aHaJIOfH'IHLIX nJiaHHpyeMLIM (no o6'beMy, yCJIOBHRM noCTaBKH). 3 )l:aHHM CTOHMOCTh e)!(efOAHO HHtJ,eKcHpyeTCR B Haqane Ka:>KtJ,OfO cnet~.yror:u;ero fOtJ,a Ha HHAeKC u;eH npOH3BOAHTeJieH Ha npOAYKu;HIO MaumHOCTPOeHHR («I1pOH3BOACTBO MaiiiHH H o6opyAOBaHHR, :meKTP006opyt~.osaHHR, TPaHcnopTHLIX cpet~.CTB (38.9+DL+DM)») 3a npeALitJ.YIIIHH rot~.. 4
PeiiieHHe o MHHHMaJILHOM pa3Mepe npHHHMaeTca c yqeTOM cneu;HIPHKH OTPaCJIH s nopl!AKe, yKa3aHHOM B nyHKTe 7 HacToaiiiero IlopaaKa. · 5
IlepeqeHL npoayKu;HH no rocyt~.apcTseHHoMy o6opoHHoMy 3aKa3y, Ha KOTopyro pacnpocTPaHRe-rca rocyAapcTBeHHoe perynHposaHHe u;eH (3a HCKJUOqeHHeM aaepHoro opy)!(eHHoro KOMDJieKca), yTsep:>Kt~.eH pacnopa)!(eHHeM IlpasHTem.cTBa PoccHHCKOH <I>eaepauHH OT 14 HIOHR 2013r. N2 976-p. ·
15
6) ~eHa amwora, B TOM "G:Hcrre aHarrora no paHee 3aKJIIO"G:eHHOMY KOHTpaKTy,
B cny-qae eCJIH ypoBeHb peHTa6eJibHOCTH He npeBbiiiJaeT ycTaHOBJieHHbiX
nocTaHOBJieHHeM ITpaBHTeJibCTBa PoccHiicKoii <l>e,n:epal.I,HH OT 4 H05!6p.sr 2006 r.
NQ 656 «06 yTBep:>K,n:eHHH ITpaBHJI onpe,n:erreHH5I Ha"G:arrbHOH (MaKCHMarrhHo:H:) u.eHbi ·
rocy,n:apCTBeHHOfO KOHrpaKTa, a TaK:>Ke l.I,eHbi rocy,n:apCTBeHHQfO KOHTpaKTa,
3aKJIIO"IIaeMoro c e,n:HHCTBeHHbiM nocTaB:r.u;HKOM (no,n:pH,n:"IIHKOM, HCIIOJIHMTeneM)»
orpaHH"G:eHHH.
B crry-qae Mo,n:HcpHKa~H:H cepHHHbiX H3,n:errHii ,n:rrH cpopMHpOBaHH5I Mcxo,n:HbiX.
l.I,eH, B TOM "G:HCJie Ha OCHOBe l.I,eH aHaJIOfOB, l.I,errecoo6pa3HO HCnOJib30BaTb MeTO,ll;
napaMeTpH"G:eCKOfO l.I,eH006pa30BaHH5I (ycTaHOBJieHHe l.I,eH Ha rrapaMerpH"G:eCKHH p5I,ll;
TOBapoB B COOTBeTCTBHH C cpopMaJIH30BaHHOH MO)l;eJibiO 3aBHCHMOCTM l.I,eHbi
OT 3Ha"G:eHHH OCHOBHbiX IIOTpe6HTeJibCKHX napaMeTpOB 3THX H3)l;eJIHH);
B) pac"IIeTHa5I · u.eHa, ccpopM:HpoBaHHa5I no cTaTb5lM ( 3JieMeHTaM) 3aTpaT
H npH6biJIH, . onpe,n:erreHHOH B COOTBeTCTBHH C nOCTaHOBJieHHeM IJpaBMTeJibCTBa
PoccMiicKo:H <l>e,n:epa~HH OT 4 H05!6p5I 2006 r. NQ 656 «06 yTBep:>K,n:eHHH ITpaBMJI
onpe,n:erreHH5I HaqarrbHOH (MaKCHMaJibHOH) l.I,eHbi rocy,n:apCTBeHHOfO KOHTpaKTa,
a TaK:>Ke ~eHbi rocy,n:apCTBeHHOfO KOHTpaKTa, 3aKJIIOqaeMOf0 C e,n:HHCTBeHHblM
nocTaBIIJ;HKOM (iiO,ll;p5I,ll;"G:HKOM, HCIIOJIHHTeJieM)» B l.I,eHax 6a30B0f0 ro,n:a, a npH
OTCYTCTBHH nocrre,n:HHX - B u.eHax TeKY:r.u;ero ro,n:a HJIH nocrre,n:Hero ro,n:a BbmycKa,
npHBe,n:eHHbiX B ~eHbi 6a3oBoro ro,n:a (rryTeM nH,n:eKcau.HH 3arpaT).
B crryqae oTcyTCTBH5I Heo6xo,n:HMbiX ,n:aHHbiX ,n:rrH cpopMHpoBaHH5l pacL£eTHoii
~eHbi, ,ll;JI5l o~eHKH OT)l;eJibHbiX 3JieMeHTOB/CTaTeH 3aTpaT MO)I(eT npHMeH5ITbC5l MeTO,ll;
3KCnepTHOH Ol.I,eHKH, B TOM qHcJie Ha OCHOBe aHaJIH3a ,n:aHHbiX aHaJIOfH"l!HbiX
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ccpopMHpOBaHHbie B l.I,eHaX 6a30BOf0 ro,n:a, a IIpH OTCYTCTBHH riOCJie)l;HHX - B l.I,eHax
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3aKa30M HJIH KOHTpaKTOM.
I1pH MHOrocryrreHL£aTOM cpopMHpOBaHHH ~eHbi KOHTpaKTa B03MO)I(H0
16
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nporH03HpoBaHHH u;eH Ha npo,n;yxu;mo, nOCTaBJI.sieMyro no rocy,n;apcTBeHHOMY
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3KOHOMH'lJeCKOrO paJBHTHH PoccHiicKoii <lle,LJ;epaUHH1
Ha oqepe,LJ;Hoii ci»HHaHcOBhiH ro,LJ; H
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(ycJiyrH) KOMDaHHH HH'i»pacTpyKrypHOrO CCKJ'Opa
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1 IloKa:JaTemr rrporH03a couH.anhH0-3KQHOMH'!ecKoro pa:3BH.TIDI PoccwikKoif <De,nepauH.w, o,no6peHHoro IIpaBHTeJihCTBOM PoccwH:cKoif <l>e,nepaUH.w, npe,ncTasneHl>I Ha oqmuwanhHOM caH:Te MH.H3KOHOMpa:3BH.TIDI PoccHH. http://www.econcmy.gov.ru B pa3,nene «MaKp03KOHOMH.Ka». 2 IJpH.BO,!lHTCH oueHKa Ha TeKyiUH.if fO,!l, IIpOfH03 Ha O'lepe,n~o~ tPH.HaHCOBhiH fO,!l 11 nJiaHOBblH nepH.O.ll:, a TaiOKe noKa3aTeJIH. 3a TpH. ro,na, npe,nrnecTBYJOIUHX TeKyiUeMy.
2
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napa H rop.~~:qeu so,nbi ( 40)
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. 11pOH3BOJJ:CTBO fOTOBbiX MeTaJxJIHqecKHX H3,neJIHH (28)
11pOH3BOJJ:CTBO XHMHqeCKOe, pe3HHOBbiX H nJiaCTMaCCOBbiX H3,neJIHH
(DG + DH) -
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TPaHcnopTHbiX cpe,ncTB (38.9 + DL + DM)1
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K pacrrpOCTj)aHeHmo. YlH,neKC npHMeHHeTC» ,nJIH ITOD,paJD,eJIOB «DK», «DL», «DM» B COOTBeTCTBHM C ·
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22 06IQeX03.RHCTBeHHbie JaTpaTLI B COOTBeTCTBHH c pa3AenoM N!1 5.6 HacToHmero npHnO)KeHHj{
23 Ilpoque npOH3BO)J,CTBeHHbie JaTpaTbl 0,5 X I1IIl.l; + 0,5 X l11.J;I1 (C+D+El
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2.3
2.4
2.5
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5
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1.1
1.1.1
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. 1.1.2 ODJiaTa TPYAa2
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1.2
2
2.1
2.2
2.3
2.4
2.5
3
3.1
3.2
3aTpaThi Ha npHo6peTeHHe npas Ha pe3yJihTaThi
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TeXHOJIOfH'leCKOfO DpOIIecca HX HlfOTOBJieHHB
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Ha npoeKTHposaHHe,
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(HH,[(eKC H3MeHeHHH)
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cTpaxosaHHe OT cpoHAa onnaTbi TPYAa pa6o'IHX, B cooTBeTCTBHH c ,[(eHCTB)'lOI.I.J;HM
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Ha LlODOllHHTenbH)'lO 3·apaOOTH)'lO nnaTy OCHOBHbiX· np0113BOL{CTBeHHb!X pa60'IHX onpeL{emiiOTCll DO HOpMaTHBY
K OCHOBHOH 3apa60THOH nnaTe OCHOBHb!X DpOH3BOL{CTBeHHbiX pa60'!I1X, COrnacoBaHHOMY C 3aKa3lJ:HKOM.
6
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n/n1 Co~ep~fanue cTaTeii JaTpaT cpe~uecpo'IHbiii ~onrocpoiJHbiii
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4 ITepennauupooKa Qexoo, nepecTanoBKa u uana~Ka o6opy~ooannH
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5 · HlrOTOBJieuue onbiTnoro o6pa1o;a (onbiTHoii napTnn) uoooro HJ~ennH
5.1 3arpaTbi Ha H3fOTOBJieHHe OnbiTHOfO o6pa3Qa
(onbiTHOH napTHH) HOBOfO H3}J;eJIH51, npHHHMaeMbie no
QeXOBOH ce6eCTOHMOCTH 3a BbiqeroM B03BpaTHOH
qaCTH MaTepHaJibHbiX QeHHOCTeH no QeHe HX
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5.3 CTpaxoabie B3HOCbi Ha o6H3aTeJibHoe COQHaJibHOe
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5.5
5.6
6
6.1
6.2
6.3
6.4
6.5
7
7.1
7.2
7
Co,ll;ep"'auue cTaTeii JaTpaT
6) ApyrHMH BH,ll;aMM TpaHCI10pTa
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2
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HCllbiTaHIDI
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CTOHMOCTL ycnyr Ha HcnLITaHHH
B cooTBeTCTBHH c llYHKTOM 6 llopH~Ka ~eKe u;eH :Ha 3JieKTp03Hepntio Ha
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Ha o6H3aTeJibHoe coQHaJILHoe B cooTBeTCTBHH c ,l(eHCTB)'IOII..(HM
cTpaxoaaHHe 3aKOHO~aTeJihCTBOM
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Ha AOIIOJIHHTeJibHyro 3apa60THYJO· rrnary OCHOBHbiX llpOH3BOACTBeHHbiX pa6oqHX orrpe.n:enHIOTCH ITO HOpMaTHBY
K OCHOBHOH 3apa60THOH IIJiaTe OCHOBHbTX llpOH3BOACTBeHHbiX pa6oqHX, COrJiaCOBaHHOMY C 3aKa:JqHKOM. 3 flOKaJibHbiH KOA, B TOM qHcne AJIH ueneH IIpHMeHeHHH HaCTOHIUero fiopH.D:Ka 6e3 yqeTa HHQ>opMaUHH, orpaHwqeHHOH
K pacnpOCTJlaHeHHIO. l1H.n:eKC npHMeHHeTCJI .ll:JIH IIOApa3.D:eJIOB «DK», «DL», «DM» B COOTBeTCTBHH
C 06mepOCCHHCKHM KJiaCCHQ>HKaTOpOM BHAOB 3KOHOMW~e'CKOH .n:eHTeJibHOCTH. 4 ,[Vul IIOKa3aTeneH .n:onrocpoqHOrO TlpOrH03a COIIHaJibH0-3KOHOMWieCKOf0 pa3BHTHH POCCHHCKOH <l>et:~epaiiHH I1QIJ paccqHTbiBaeTCJ! KaK HHAeKC-AeQ>nJITOp, )'MHO)f(eHHhiH Ha KOppeKTHpYJOIUHH K03Q>Q>HIIHeHT, yKa3aHHhiH
a npwno)f(eHHH N2 2 K HaCTOJIIUeMy IlopH.n:Ky. 5 l1H.n:eKCaiiHH IIO,llJie)l<aT 3aTJlaTbl Ha OCHOBHYIQ 3apa60THYJO IIJiaTy OCHOBHbiX npOH3BOACTBeHHbiX pa6oqwx, 3aTJlaTbl
Ha li:OIIOJIHHTeJlbHYJO 3apa60THYIO nnary OCHOBHblX rrpOH3BO,llCTBeHHbiX pa6oqHX orrpe)lemiiOTCH IIO HOpManrny
K OCHOBHOH 3apa60THOH IIJiaTe OCHOBHhiX rrpOH3BOl{CTBeHHhiX pa60'!HX. COrJiaCOBaHHOMy C 3aKa3'1HKOM.
13
8 llJo6peTaTeJibCTBO B pa .. BOHaJIH3aTOPCTBO
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9.2 I13HOC cneQo}J.e)I(}J.bl, cneQo6ysH 11 HH}J.I1BH.U.YaJibHbiX
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9.3 CTOI1MOCTb MhiJia 11 .u.pyrwx MOIOIUWX H
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14
5.6. HoMeHKJiarypa o6m;exoJHiicTBeuuhlx JaTpaT1
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3.2.1 - peMOHTHblMH H .[(pyrHMH l.(eXaMH opraHH3al.(HH l1l.U1 no MalliHHOCTPOeHHIO
3.2.2 - 06CJI~HBaiOl.J..lHMH npOH3BO,[(CTBaMH H X03RHCTBaMH (3 8.9+DL+DM)3•4
oprami:3aQHH
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N2 4 K HaCTOSII.l.leMY IIopSI.AKY
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HHblX aHaJIOfH'IHbiX CJI}')K6 B opraHH3aQIDIX,
OCYl.J..leCTBJISIIOI.l.lHX CBOIO ,[(e.SITeJibHOCTb BaXTOBbiM cnoco60M
HJIH pa60TaiOl.J..lHX B noJieBblX (3KCne,[(Hl.(HOHHbiX) VCJIOBIDIX
4 CoAepJKanue annapaTa ynpaoneuuu oprauu3aQueii u IIpu oTCYTCTBHH CTPYKTYPLI no
npoqero o6IQexo3aiicToeuuoro nepcouana <PopMyne: :Him x PeanbHasi
3apa6oTH<UI nnaTa (HH.[(eKc
H3MeHeHHSI)
4.1 OnnaTa TPY.Aa annapaTa ynpasneHIDI opraHH3aQuei1,
pa60'IHX, 3aHRThiX CO,[(ep)f(aHHeM H 3KCnnyaTaU,HeH 3,[(aHHH H :Him x PeanbHaR 3apa6oTHaSI
coopy)f(eHHH, o6cny)f(HBaHHeM o6opy.AoBaHIDI TIJiaTa (HH.[(eKC H3MeHeHHSI)
o6r.u,eX03SIHCTBeHHOfO Ha3Ha'leHIDI
4.2 Ci'paxoBLie B3H0Cbl Ha o6SI3aTeJibHOe COI.(HaJibHOe
CTPaxOBaHHe oT OCHOBHOH H ,[(OnonHHTenhHOH 3apa6oTHOH B cooTBeTCTBHH c ,[(eHcTB)'lOUIHM
nnaTbi annapaTa ynpasneHIDI opraHH3aU,HH H npoqero 3aKOHO,[(aTeJibCTBOM
06l.J..leX03SIHCTBeHHOfO nepCOHaJia
1 B cooTBeTCTBHH c npHJIO)f(eHHeM N!! 6 K npHKa3Y N!! 200. 2
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B3BeiiieHHOe no )lOJie Ka)f()l0f0 TOBapa (npO.IlYKUWH, ycnyr). 3 ,lVui TIOKa3aTeJiei1 )lOJifOCpO'IHOfO nporH03a COUHaJibH0-3KOHOMH'IeCKOf0 pa3BHTHH Pocc:HHCKOH ct>e)lepaUHW l1I.J;TI paCC'IHTb!BaeTCH KaK HH)leKC-)lecjJJIHTOp,- YMHO)f(eHlfDIH Ha KOppeKTHp)'JOIIIHM Ko3cjJcjJWU}feHT, yKa3aHHbiH
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C 06mepOCCWHCKHM KJiaCCH!jJHKaTOpOM BH)lOB 3KOHOMH'IeCKOH )lellTeJibHOCTH.
15
N!! HanMenooauue XapaKTepncTHKa u co~ep)Kauue Ha Ha
- cpe~necpo<tHLiii ~OJirocpO<tHbiH n/n
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HJIH noJiesoe JJ;OBOJibCTBHe B npeJJ;eJiax HOpM, yrsep~aeMbiX ~ BHyrpeHHHM pacnop.SIAHTeJibHbiM JJ;OKyMeHTOM no
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no oxpaue ( COOTBeTCTBeHHO JJ;OJie 3aTpaT Ha
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6.1 0CHOBHaH H JJ;OnOJIHHTeJibHaH 3apa6oTHaH OJiaTa nepcOHaJia I1:IIT( x PeaJibHaH lapa6oTHaH sax:repcKo.H, no:>KapHOH, BOeHH3HpOBaHHOH H c:ropo:>Keso.H
OJiaTa (HH,n;eKC H3MeHeHHH) oxpaHbi
6.2 CTpaXOBhie B3HOCbi Ha o6H3a:reJihHOe COQHaJibHOe B coo:rseTCTBHH c JJ;e.Hc:rByiOI.l.(HM
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2• 3
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CHrHaJIH3aQHH, npOTHBODO:>KapHbiX ycTpOHCTB,
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7 HcnLITanuu, 3aTpaTbi . Ha HCDbiTaHM.SI JJ;JIH
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B3BellleHHOe ITO ,llOJie KIDKJJ;OfO TOBapa (rrpO.llYKUHH, ycnyr). 2 ,lVul rroKaJaTeneii .uonrocpo'!Horo rrporHoJa couHaJihH0·3KOHOMH'lecKoro pa3BHTIDI Poccm'kKOH <I>e.uepauHH HIJ,D
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16
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no H3fOTOBJieHHIO MO)J.eJieH H o6paJ.~OB, BKJIIO'IaiO~HX
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2
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9.4 BbmJiaTbi asTopcKoro B03Harpa:lK)J.eHH51 H306peraTeJIHM H
pa~OHaJIH3aTopaM, )J.eHe:>KHI:.Ie BbiiiJiaTbl 3a CO)J.eHCTBHe B MIIIJ, H306peTaTeJibCTBe H pa~HOHaJIH3aTOQ_CTBe
10 Oxpaua Tpy~a CBO)J.HblH ( cpe)J.HeB3BeilleHHbiH1)
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6e3onacHOCTH ycJIOBHH '!IlYJJ.a
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10.2 3all{HTHbiX npHcnoco6neHHH, HX peMOHT, CTHpKa, 'IHCTKa
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10.3 )J.OBOJibCTBeHHbie MIIlJ, Ha TOBapbl cpe)J.CTB
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10.5 CoJJ.ep)KaHHe H peMoHT KOHJJ.H~HOHepos ID.(I1 no MaillHHOC:rpOeHHIO
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B3HOCOB Ha o6H3aTeJihHoe CO~HaJibHOe CTIJaxOBaHHe ), B cooTBeTCTBHH c JJ.ei1cTBYJOliUIM
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3aKOHOJJ.aTeJibCTBOM PoccHi1cKoi1 <l>eJJ.epa~HH
1 Cpe.uues3semenHbiH HH,UeKc npe.ncTasmieT co6oif cpe.nnee cooTHomenHe no KOp3HHe TosapoB (npo.nyKQHH, ycnyr), B3Bemeuuoe no .none Ka)l(.noro Tosapa (npo.nyKQHR, ycnyr). 2 ,[{ml noKa3aTeneif .uonrocpot.tnoro npoqm3a cOQHaJibH0-3KOHOMJrlt{ecKoro pa3BHTIDr PoccHifcKoif Cl>e.uepai..IHH l1I...I;TI pacct.ti1TbiBaeTCH KaK 11H)J.eKC-JJ.e$JIHTOp, )'MHO)I(eHHbiH Ha · KOppeKTHP)'IOllii1H K03$$111..1HeHT, yKa3aHHbiH B npHJIO)I(eHHH N~ 2 K·HaCTOHllieMy flop».nKy. 3 JlOKaJibHbiH KOJJ., B TOM "111CJie MH QeJieH npHMeHeHJI.H HaCTO»mero flopH.UKa 6e3 yqeTa 11H$OpMa~l1, orpaHW!eHHOH K pacnpocrpaHeHHJO. HHJJ.eKc npliMenJieTCJI .Umi no.upa3.nenos «DK», «DL», «DM» B cooTeercTBHH C 06mepOCCHifcKI1M KnaCCH$11KaTOpOM BH)J.OB 3KOHOMJrlt{eCKOH .lleJITeJibHOCTI1.
17 --
Ha Ha ''.N'!!'· HauMenosauue • ~apaKTepHCTHKaHCOJJ:ep~aHHe cpeJJ:necpoquLrii JJ:OJirocpo•rnLrii
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npe.n.enax CTpaXOBhiX Tapmpos, npe.n.ycMOTpeHHhiX
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11.4 PacxO.D.hi Ha !OpH.LJ.H'-IeCKMe, HH<jJOpMaQMOHHbie,
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(KanMTaJlhHb!e BJlO)KeHM.11)1
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11 YHH'-ITO)KeHHe 3KOJIOfMl.feCKH onaCHbiX OTXO.D.OB N!! 4 K HaCTO.Illl.(eMy Ilop.ll.D.KY
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(KanHTaJlbHbie BJlQ)KeHH.11)1
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nnaThl 3a 3eMeJlbHbie y'-laCTKH, HCnOilh3yeMbie .LJ.Il.ll 06beKTOB ~ COU,HaJlhHOH ccj)epbl)
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ycTaHOBJleHHbiX JIHMHTOB cornacHo BHY'fpeHHeMy IlnaTHbie ycnyr11
pacnop.ll.D.HTeJlbHOMY .D.OKYMeHTy no npe.n.npH.IlTMIO .C MCKJl!O'-IeHHeM )l(l(X ( opraHH3aQHM) no cornacosaHHIO c 3aKa3'-IHKOM
11.15 OT'-!HCileHM.Il opraHH3aQHH, 3KCMyaTHp)'lOII.(MX oco6o
pa.n.HaQHOHHO onaCHbie 11 .ll.D.epHO onaCHbie npOM3BO.D.CTBa 11
06beKThl, .li.Jl.ll <jlopMHpOBaHH.Il pe3epBOB, B COOTBeTCTBHH C HIT~ 3aKoHo.n.aTeJibCTBOM PoccHH"CKOH ci>e.n.epaQMH 11 B nop.ll.D.Ke,
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1 YIH.neKc-.ne<jlmnop. 2 nonnyHKT 33 nyHKTa I CTaTbl1 264 HaJiorosoro KO.lleKca PoccHi1cKOH c:I>e.nepatum (Co6paHHC 3aKOHO.llaTeJihCTBa Pocc11ikKOH Ci>eLtepaUHH, 2000, N!! 32, CT. 3340; 2002, N!! 22, CT. 2026). .