the Conciliatory commission on the budget project - 97, worked all last week, differed enviable inconstancy: practically at each session committee-men came back to earlier already considered questions and reconsidered the decisions approved on day earlier. However the most scandalous offer of the commission - about introduction 1,5 - the percentage tax to operations with cash currency - will be hardly cancelled: at it too many imperious admirers.
head of the government Victor Tchernomyrdin was going to demand the report on an expenditure of public funds yesterday at session of the tax Time extreme commission from the Minister of Defence and the Minister of Agriculture. As check of the Ministry of Finance, these structures along with Federal food corporation more others has shown used budget money. That have answered guilty and that was still discussed at the second session VCHK, till now (when the material in number surrendered) it is not known: the commission was superconfidential - in a boardroom did not start up even a photo - and television cameramen, time of the beginning of session VCHK disappeared, and a briefing following the results of session it was not supposed.
the Conciliatory commission: “ Here is how, anybody also did not expect! “
the Conciliatory commission on the budget project for 1997 which structure included representatives of the government and two chambers of parliament, was engaged all the week long in compromise search. After a deviation the State Duma of the project of the budget - 97 and a package of tax bills accompanying it the commission more others discussed, of course, tax problems - only offers on cancellation of tax privileges was typed more than two tens.
first of all it is necessary to note, possibly, unsystematic character, even if not some stupidity of work of the Conciliatory commission. Quite often at sessions the questions which do not have any relation to the federal budget, as, for example, problems of payment of surtax (arriving almost completely in regions) were discussed. So, it was told, in particular, about the taxation of deposits under contributions, about “ unfair loans “ about possibility of an exception of the mechanism of the insurance as channel of evasion from the taxation and to that similar.
nevertheless decisions nevertheless have been accepted. And sometimes even the scandalous. It is a question first of all of introduction since January, 1st, 1997 of gathering from operations on purchase and sale of cash foreign currency at a rate of 1,5 % from the operation sum (the offer of deputy Kulika). The tax will mention all - both citizens, and the enterprise.
as it is paradoxical, almost all committee-men have unanimously approved new gathering. Possibly, big role the sum which, by estimations of the deputy and the government, should bring to treasury new pobor, - 7,9 trln roubles has thus played. Gathering on operation from HARD CURRENCY became alternative to the offer sounding earlier to assess banks at a rate of 1 % at import with them on territory of the Russian Federation of foreign currency.
the decision on other new tax not so pretentiously and unexpectedly, but also is rather notable for owners of securities. The conciliatory commission has suggested to enter since 1997 into Russia new gathering - “ the tax to operations with securities “ the income received from the state securities, and also securities of subjects of Federation and local governments will be assessed which. It is offered to establish the rate of the tax at a rate of 15 %, and the tax to take every time when it is paid “ the percentage coupon income “. By commission calculations, this innovation will bring to treasury more than 20 trln roubles.
as to terms of introduction of the new tax, that, according to the Minister of Finance, vitse - a premiere of the government Alexander Livshits, “ will not impose this tax backdating “: It of it “ will not admit “. Also he has noticed that this tax is supposed to be raised only from those state securities which will be already released in 1997.
the destiny of other tax offers is that.
the government has agreed to refuse some tax amendments with which account the budget project the next year was developed and to which majority tax bearers have already reconciled. For example, the Ministry of Finance more does not insist on carrying out of tax amnesty in 1996 or on cancellation of privileges for the enterprises of invalids and culture establishments. Will not be next year on two points (from 13 % the profit tax rate is lowered to 11 %) also federal.
the Commission has supported the amendment of the cabinet providing cancellation of a tax privilege at formation of reserve funds in joint-stock companies. Differently, now the means directed to funds reserve and similar to destination, will be assessed with the profit tax in accordance with general practice. However lgotirovanie the means directed on financing of capital investments while have left, but in the truncated variant: the enterprises of production of goods can use a privilege only.
brisk discussion was caused by the offer of the State Duma on restoration of the customs duties for oil and gas export. In April of this year the government has unilaterally cancelled these duties, hoping to compensate losses by means of a number of measures, including gathering introductions for swapping, transfer and having poured oil. However to make it it was not possible. Committee-men long could not come to the common decision about it. However as a result nevertheless have decided that introduction of the customs duties is inexpedient.
the commission has rejected the government offer to cancel tax privileges for housing construction. Thus, at erection of habitation for needy levels of population if it on 40 % and more than percent are financed from means of local budgets and the state off-budget funds, on - former the value-added tax (20 %) will not be raised. Though it hardly as - that will essentially affect the prices of the secondary market of habitation.
also it decided not to change an order of collection of the tax to the added cost (it was supposed to establish uniform for all a method of payment of the VAT on a method “ invoices “ actually providing payment of the VAT in process of goods shipment, instead of in process of receipt of money for the account). So in 1997 of a method “ invoices “ most likely will not be.
all tax privileges are kept (on profits and the VAT) to small enterprises, together with the enterprises of invalids, truth, is made fairly decided to finish more precisely the law formulation.
On five percentage points - from 20 % to 25 % - will raise a duty on gasoline. In 35 % the government has refused prospective figure independently. Deputies of the State Duma also have insisted on fixing of the internal rate of the excise on oil at 55 thousand roubles level for ton (earlier this rate was 72 thousand roubles for ton). As it is paradoxical sounds in the general context of accepted decisions, decrease in a duty assumes to compensate the government growth of its collecting.
Besides, at commission session the decision to cancel in 1997 gathering for oil swapping on pipelines (3,8 rbl. for swapping of 1 ton of raw materials on 1 km) was accepted.
the Government, according to the deputy minister of the finance Sergey Shatalov, now solves how to help tax debtors to pay off with the budget. Among other variants granting possibility " is considered also; discounts on fines and penalties “.
to Conduct from VCHK
the Ministry of Finance last week has published results of target check of some the ministries and departments about target and an effective utilisation of public funds. It is as a result established that more than two and a half trillions roubles of budgetary funds are spent not to destination.
according to the deputy minister of the finance Vladimir Petrov, among most “ caused a stir “ the Minister of Defence, Federal food corporation, Ministry of Agriculture and Food Production and the Vologda branch of Federal migratory service. The given checks are transferred in VCHK and will be considered at the nearest session. As Victor Tchernomyrdin, " has noted; who and when has stolen, on VCHK and we will understand “.
the Prime minister - the minister also has supported restoration in the ministries and departments of own control structures which will watch correctness of use of budgetary funds and timely transfer of taxes (similar services not so long ago have been abolished). It is necessary to work more vigorously, members of the cabinet should watch more attentively execution of tax obligations by the enterprises of the branches, the prime minister has noted. “ the train has already gone, and all of us in platform are trampled down, and the Ministry of Economics in general hangs on a footboard “ - he has told at last.
Since November, 1st, 1996 the Russian customs has entered control “ behind dates of performance and cost equation of barter contracts “. Special control over barter is entered on the basis of the presidential decree “ About state regulation of the foreign trade barter transactions “.
According to a new order, dates of performance of obligations under the barter contract will be limited now 180 days. That is the businessman should put to Russia the goods got on barter not later than 6 months from the moment of export from the country of the cargo intended for an exchange. In case of non-observance of terms the Russian participant of the barter transaction will be involved in administrative responsibility.
the customs will watch also that cost of the barter goods was equivalent to the cost of the cargo taken out from Russia specified in the contract.
earlier equivalence of a barter exchange was not supervised, and barter as supervising and financial bodies repeatedly complained, was one of favourite channels of export of the capital of the country.
It is supposed that in the near future the customs will enter special “ the passport of the foreign trade barter transaction “ without which registration barter operation will be considered as the illegal. While control over barter will be carried out on the basis of the given cargo customs declarations.
the Government plans the tax code in the end of it is the beginning of the next year to submit for consideration the State Dumas last three parts of the Tax code, the deputy minister of the finance Sergey Shatalov has declared last week.
as he said, special (the second, the third and the fourth) the parts of the code devoted “ to concrete taxes “ are now discussed in the governmental commission on tax laws perfection.
It is supposed that in the beginning of December the government will consider special parts then will present them to the State Duma. According to one of the basic developers of the code of Sergey Shatalov, from - for dimensions of documents it is required to members of parliament on consideration and considering of the project not less half a year. So anyway the code will be entered not earlier than 1998.
At the same time the deputy minister of the finance has expressed hope that the general part of the code devoted to legal bases of the taxation, being now in the Duma, can be accepted next year. “ Certainly, thus it is necessary to make some withdrawals of it or to postpone some positions before introduction in action of other parts “.
Acceptance of the first, general part of the code, will allow, according to Sergey Shatalov, in many respects to eliminate instability and unpredictability of present tax laws, and also to reduce with 150 to 30 total number of taxes. Blasphemous taxes from a gain will be cancelled and rigidity of sanctions for tax offences is lowered.
Besides, it is supposed to refuse payment of advance payments, that is to pay taxes upon. (It is necessary to notice that concept about advance payments at the authorities rather original. For example, according to the code, the profit tax is paid quarterly, thus that it is the annual tax. )
the Code also provides consolidation of payment of taxes of the parent and affiliated companies. The similar scheme will allow to lower the sum of tax obligations of the enterprises considerably. It is simultaneously planned to reduce considerably number of tax privileges, and in the long term in general to refuse them.
“ Is not present “ to taxes - backdating
Minekomiki, the Ministry of Finance and financially - budgetary committee of the State Duma have prepared changes in the law “ About bases of tax system in the Russian Federation “ the first deputy of the Minister of Economics Vladimir Panskov at conference " has informed last Wednesday; Foreign investments into the Russian economy “.
the amendments Prepared by financial structures forbid introduction “ new specifications on payment of taxes backdating “. According to Vladimir Panskova, the interdiction will not extend only on the amendments improving a condition of tax bearers.
Despite all importance of this decision, not absolutely clearly, what for it was required to introduce it in addition in the basic tax law: after all according to the Russian Constitution similar games with terms of payment and rules of collection of taxes are forbidden for a long time.
the simplified system of the taxation in Moscow
past week deputies of the Moscow municipal duma could not overcome imposed by the mayor of the veto on the law “ About an order of the taxation of incomes of subjects of the small business applying simplified system of the taxation, the account and the reporting “. Thus, the law on the simplified system of the taxation will start to operate since January, 1st, 1997 and in edition of the mayor.
we Will remind that it is a question of the bill defining an order of use and application of simplified system of the taxation for small-scale business, discussed by the Moscow authorities already about half a year (in the first reading the municipal duma has accepted it in July of this year).
the project Offered by the mayor assumes more difficult “ the simplified system of the taxation “ rather than offered by city parliament. So, if members of parliament suggested to establish one object of the taxation (the cumulative income) and two rates of the uniform tax - preferential (10 %) and the general (20 %) the governmental variant contains already two tax bases and five rates.
nevertheless the law as much as possible simplifies an order of the taxation of small-scale business. In particular, it is offered to replace all operating taxes with the unique payment, the payment for the patent will not be raised from legal bodies also at reception of the right to using the simplified system of the taxation.
Rates of the uniform tax depend on object of the taxation and a kind of activity of the enterprise, preferential rates are established for priority kinds of activity. Object of the taxation can be either the cumulative income, or a total gain???. So, if a share of the cumulative income in a total gain of the enterprise less than 40 % and it is engaged in priority kinds of activity, the rate of the uniform tax will make 3,67 % from a gain. The organisations which are carrying out other kinds of activity, will pay on 3 % more (6,67 %).
the Preferential rate of the tax can use, if the gain from priority kinds of activity makes not less than 70 % from a total gain.
at increase of a share of the cumulative income in a total gain already cumulative income will be assessed with the uniform tax: 16 % (at a dale of the cumulative income in a total gain from 40 % to 45 %), 18 % (from 45 % to 50 %), 20 % (more than 50 %).
the passed Moscow law conflicts to the corresponding federal law on which basis it, actually, and is created. According to the federal document, the patent should stand out for a payment, and its cost - to be paid by parts quarterly. Differently, the payment for the patent is original advance payment of the uniform tax in the city budget.
interestBut that in the absence of a payment for the patent (as it is provided by the Moscow law) there is a legal way of leaving from payment of taxes. For example, the legal body free of charge takes out the patent, works two months (within one quarter) then it is closed. Thus, certainly, does not pay any taxes as they are brought quarterly. Thus hardly even restriction of an annual total gain in 100 thousand minimum salaries can exclude occurrence of firms - a something ephemeral, wishing to play on absence of a payment for the patent. After all to spend the necessary volume of operations, it is possible to register and some small enterprises.
individual businessmen according to the Moscow law are not released from a payment for the patent, however this payment has rather symbolical character - 12, 24 and 48 minimum payments (0,9 million roubles; 1,8 million roubles; 3,6 million roubles) accordingly in the first, second and third year of use of the simplified system. The next years the sum remains invariable - 48 minima.
if the individual businessman will refuse application of the simplified system before the expiration of three-year term it should pay some kind of the penalty - a difference between size of cost of the patent in the third year for all period of activity and the sum paid for the same period. Thus for calculation the size of the minimum payment operating at the moment of filing of application about refusal is accepted.
deputies of Moscow City Council consider that the governmental variant considerably will increase tax loading by small enterprises. By their calculations, intermediary small firms and small retail business will receive maloobjasnimye tax advantages before other tax bearers.
banks and taxes
last week the Association of the Russian banks (ARB) has addressed to Vitaly Artjuhovu, the head of the State tax service of Russia, and has asked to understand with definition “ Executions of tax obligations “ and, accordingly, with responsibility and sanctions for a delay of execution of these obligations. A problem in the one who answers - bank or the tax bearer, - if means from the account of the tax bearer are written off, but in the budget have not arrived.
as informs ARB, some tax inspections of Moscow Region consider that taxes are paid, if the payer has in due time handed over payment orders, and means have not arrived in treasury because of banks. These sums then are collected from banks in a judicial order as got as a result of illegal actions (law item 14 “ About bases of tax system in the Russian Federation “) .
Representatives ARB consider that it is wrongful, though recognise that the situation when the bank has not carried out actual transfer of payments in the budget or off-budget funds, is a delay of payments (without dependence from the fact of write-off of means from the account of the tax bearer).
However, according to bankers, the bank can bear for such infringements before the state only administrative responsibility - fines should be raised from it (item 15 of the law of the Russian Federation “ About bases of tax system in the Russian Federation “; 0,3 % per every day of delay). Besides, as relations between the client and bank are grazhdansko - legal, the tax bearer has the right to involve bank in liability of infringement of settlement operations as it and is provided by the Civil code.
In general the current legislation actually does not define, since which moment the duty on payment of taxes and other obligatory payments is considered executed and who particularly bears responsibility for its default. This problem has found the permission in judiciary practice of arbitration courts. According to the information letter of presidium of the Supreme Arbitration Court of the Russian Federation “ About responsibility of tax bearers and banks for nepostuplenie in the budget of taxes “ from April, 4th, 1996, the tax obligation admits executed from the moment of transfer of means for corresponding profitable accounts of the budget.
in this connection the arbitration court orders to distinguish cases of collecting of shortages under taxes and cases of application of responsibility in the form of a fine for a delay of their transfer. So, if the tax bearer in the presence of money resources on the account has in due time presented to bank properly issued payment order on transfer of tax payments, responsibility in the form of a fine for a payment delay can bear only bank. At the same time, if the sums of tax payments of the budget actually have not arrived, the tax department has the right to extinguish a shortage at the expense of collecting of means from the tax bearer from other sources. So, tax bearers, trace passage of means to the banks!