the Ministry of Finance of Russia has suggested to put new tax experiment - within the limits of all Russia. However thus experiment will mention only the tiniest business - with number of the personnel no more than 5 - 10 persons. Besides, it will be especially voluntary - play with the state the one who will want it can only.
experiment Consists in introduction of the uniform tax to the income instead of all basic taxes which usual tax bearers pay today, and granting of the right by it to keep account in the one and only book.
why and what for
Offers on introduction of the uniform tax instead of set of the existing are distributed already very much for a long time. Really, apparently, it is rather simple: it is much easier to tax bearer to count and pay one tax, rather than some tens.
However tax bearers happen different. At one the gross revenue indicator, at others - profits, at the third - goods turnover is high. The diversification of taxes allows more or to distribute less in regular intervals tax burdens between the companies operating in various kinds of business. If impose the tax counted from any one indicator, one part of tax bearers can to facilitate in many respects the position - but at the expense of another.
nevertheless in small scales it is possible. Chief executives of the Nizhniy Novgorod region and Shahovsky area of Moscow Region have suggested to impose the uniform tax to the small-scale business companies to territories of their regions as experiment.
the Ministry of Finance has considered these offers reasonable. And that is why. For the smallest companies it is rather inconvenient to trace confused enough and constantly changing Russian tax laws. Accounting conducting under the general standards, representation in tax departments of a great number of various inquiries and tax calculations also is rather labour-consuming. As a result the tiniest companies should enter into staff of corresponding experts.
thus services of the competent expert are rather expensive, and to employ not skilled person who has ended only “ high-speed “ accounting courses, manages even more expensively (though it is found out, as a rule, after tax checks). As a result small-scale business sustains excessive losses from - behind the “ malosti “.
Besides, if tax departments met representatives of small enterprises less often, rather than now, at them enough time would be liberated to be engaged large (and “ perspective “ in the plan donachislenija taxes and collecting of penalties) the companies.
having taken into consideration these arguments, and also a reason that replacement of numerous payments with the uniform tax practically would exclude possibility of lawful evasion from payment of taxes, the Ministry of Finance has suggested not to be limited to two regions and to enter experiment simultaneously in all Russia.
therefore the Ministry of Finance left in the government with the offer to bring in parliament the bill “ About the simplified system of the taxation and the account for subjects of small business “.
Who can pay “ uproshchenno “
For today the bill still so “ crude “ that its acceptance is as it stands almost excluded. However the concept of simplification of the legislation for those who not in a condition to understand its complexities, for certain will be pleasant to members of parliament. Therefore all basic postulates of the project most likely will remain in definitive edition.
Pass to payment of the uniform tax the enterprises with insignificant number of workers can only. For the companies of sphere of production of goods the maximum number of the personnel is established in 10 persons, and in spheres of retail trade, consumer services of the population and rendering of services - to 5 persons.
such figures, most likely, are established from absolutely explainable and, perhaps, defensible care. However firms with such quantity of the personnel initially are almost impractical. Therefore by law consideration in parliament it is possible to expect quite a corrective amendment towards increase in number of workers of the enterprise of small-scale business.
it is necessary to notice that composers of the document repeat positions of many other Russian tax laws and stipulate that in calculation undertake and working under turnkey contracts and other contracts grazhdansko - legal character.
about conflict of notions “ the worker “ and “ The contract grazhdansko - legal character “ it was written already much. Such formulations have been brought in the legislation when turnkey contracts named any contracts with workers. For example, contracts " consisted; podrjada “ on which “ the contractor “ incurred duties to work on a post, for example, the bookkeeper. Meanwhile such contract under any conditions is labour. The state instead of giving appropriate qualification to such contracts at carrying out of checks, has preferred to put in the legislation a legal nonsense. The companies concluding the valid contracts podrjada - on realisation of single works as a result suffered.
the decision concerning an order of definition of number of the personnel is not accepted yet. Most likely the same variant that is established today under the taxes counted by the accruing result will be accepted. The right of use of the simplified system will be defined backdating. However, it is not absolutely clear that to do, if it will appear that at the tax bearer of such right was not. The exit can be found in an establishment of the huge penalty - differently to force the companies to keep necessary number it will be almost impossible.
There is one more problem - how to define business sphere in which the company is occupied. The usual variant - on a dale of the received gain Here is offered. However if at an establishment of the status of small enterprise the kind of activity simply bringing the greatest share of a gain for transition to the simplified system it is necessary to ensure not less than 70 % of a gain from a corresponding kind of activity undertakes.
however though about it in the project also it is not told, it is quite obvious that if in the company less than five persons, it has the right to simplification anyway.
however there is one exception. Besides the companies, not satisfying to criteria of number, transition to the simplified system is directly forbidden the firms occupied with manufacture podaktsiznoj of production.
how many it is necessary to pay
the payers who have Passed to simplified system as it is supposed, will pay the tax to the income under two rates - in the federal budget and in the budget of corresponding region.
the federal rate are planned to establish at level of 10 %. The tax rate on which it will be enlisted in budgets of regions, regions should establish. Thus its limiting size - 20 %.
Thus, on the mechanism of an establishment of rates, and on their size, the new tax is rather close to the profit tax. However there is one important difference - the taxable base will be defined differently than under the profit tax.
In the first if the assessed profit is defined as the sum of profit on production realisation (works, services), profits on realisation of the property which is not a product of activity of the company, and profit from vnerealizatsionnyh operations the assessed income will include only the first component.
Certainly, it in favour of the small-scale business companies. However at definition of the assessed income they can zachest not all the expenses connected with its reception.
cost of the used raw materials, materials, fuel, working costs, operating repair, expenses on rent of industrial premises and vehicles, the sums of the VAT paid to suppliers (hence, and spetsnaloga), and also payments in off-budget funds, duties and licence gathering Will be set off in income reduction only.
all the rest it is necessary to pay for the net profit account. However if expenses on payment have not been included in structure of the expenses reducing the assessed income, obviously meaningly many other articles of expenses can be included in the list further. For example, payment of transport services rendered by the third parties without which hardly it is possible to manage.
however under any conditions to pay the uniform tax it will appear more favourably, than to pay all. Only VAT with spetsnalogom carry away today about a gain quarter. And is also the profit tax, on the available housing maintenance, on users of highways, on property, on payment above permitted standard, on acquisition of cars, and also taxes to incomes of securities and from individual share in other enterprises etc. Disappear. Here it is necessary to give a maximum of 30 % - and that including a part of expenses.
some taxes and tax collections nevertheless it is necessary to pay. These are taxes at customs, the state tax, licence gathering, and also obligatory payments in all off-budget funds.
By the way, privileges under the tax it is not provided. Though regions, on the force of the law about bases of tax system, have the right to establish privileges independently - in a part enlisted in their budgets.
how to pass to the simplified system
For payment of the uniform tax it is necessary to receive “ the patent “ in tax department - after he will establish conformity of the tax bearer to requirements shown to it.
patent delivery can be refused, if the tax bearer has the delayed debts under taxes and other obligatory payments, or in due time has not handed over calculations under taxes and buhotchetnost for the previous accounting period. To pass to the simplified system it will be possible since any quarter - provided that the statement for it will be submitted not later than 15 numbers of month previous selected quarter.
How to pay the tax and to report
As it strange sounds, in the project payment by tax bearers of advance payments under the tax is provided. Everyone should pay the sum of the tax estimated proceeding from prospective profit for quarter prior to the beginning of a quarter.
final settlement is carried out not later than 15 numbers of month following quarter. Thus, as well as at the profit tax payment, the paid extra difference should be corrected under the Central Bank rate.
humour of a situation that the mode of advancing of the budget even is more severe, rather than under the profit tax - advance payments are paid not by three equal shares within a quarter, and completely and at once. Thus to do so it is offered to the enterprises, much smaller, rather than the small enterprises released from payment of advance payments under the profit tax.
bill Position, less others capable to cause enthusiasm, are an installation about the right of bodies of the representative power of regions to enter an order of definition of size of the tax a settlement way. Calculation will be made on indicators “ typical tax bearers - representatives “ (proceeding from the sum of incomes on one square metre of a floor space, on one working, and other similar indicators).
Abundantly clear that trade can be conducted by the goods with various degree of profitability, the goods providing again - taki various incomes can be made. If this norm passes, the regional authorities can manage with the tax bearers flattered on a new tax mode as will want.
It is supposed what to refuse payment of taxes on the simplified system will be as easily, as well as to pass to it. It also can be made from the beginning of any quarter with the prevention not less than for 15 days.
All account at the simplified system will keep within one book - the book of the account of incomes and expenses which should be carried with itself in tax inspection quarterly.