The Ministry of Finance has prepared the project of amendments in the Tax code for prevention of crushing of the companies
Constant claims of business for the Ministry of Finance concerning VAT decrease, seemingly, have forced officials on - new to consider the problem reforming of taxes. Before to be engaged in concrete rates and taxes, in the Ministry of Finance have decided to take to begin with measures on evasion from payment of taxes. The first and, perhaps, most effective of them - prevention of crushing of business.
this Scheme, we will note, it is applied by almost all large Russian enterprises just for the purpose of evasion from payment of taxes. Large business starts to be split up for smaller offices to apply the simplified system of the taxation so, and less to pay taxes. The scheme looks so: the company shares on slightly small, falling under application of a special mode of the taxation, reducing thus the obligations. The Ministry of Finance has, seemingly, decided to finish this phenomenon, having suggested to enter restrictions for large business to apply the simplified system of the taxation, RIA " reports; News “.
By the way, all restrictions are accurately registered in the Most tax code. In particular, it is told in the document, to acquire the right to the simplified system of the taxation that organisation which has no branches and representations can only, number in it should not exceed 100 persons, and residual cost of the basic means and non-material actives should make no more than 100 million roubles. Spetsrezhim does not extend, for example, on banks, the insurance companies, pawnshops, and also the organisations in which the share for participation of other companies makes more than 25 percent. It is told about it and in “ the Basic directions of a tax policy on 2009 - 2011 “.
But all it - in the theory. On a field of the Russian practice crushing of the companies occurs pretty often. Share to meet the listed requirements counting on payment of the uniform tax which replaces at once three: the tax to property, to profit and the uniform social tax. From the last at use of the similar scheme of the enterprise payments in the Pension fund pay only. According to the Ministry of Finance, for 2002 - 2007 quantity of the tax bearers, which steels to apply such modes, has increased with 2 to 3,7 million. From them one million is necessary on the organisation.
So, as to the document. In it it is offered to add the list of restrictions and to define number, the income, cost of actives and the basic means as a group on those organisations on which founders and a business sort coincide. Thus, if suddenly two or more organisations have same founders, and also other restrictions from the list they cannot work further under the simplified scheme of the taxation coincide.
the Enterprises will not suffer from it, consider in the Ministry of Finance. Transition to large tax modes occurs now quite easy while small enterprises suffer with these modes from - for necessities to conduct bulky accounting, make comments on sources in department. Therefore also the decision on specification of criteria on identification of subjects of enterprise activity that at use spetsrezhimov small enterprises would receive benefit was accepted.
we Will notice that this document, can put for some time an end in dispute concerning decrease in the rate of the VAT against which the Ministry of Finance acts. Why? Yes because crushing of the enterprises directly conducts to formation of the transfer prices with which the government tries to struggle any more the first year and from - for which it is necessary to pay the notorious VAT on all chain of the intermediaries formed at crushing of the company. But it at the best as the budget all - taki will receive the tax. At worst the intermediary who included in the transaction and has become by the centre of profit, disappears, without having paid taxes. Transfer pricing is and trade in losses. When, for example, two companies, one of which it is unprofitable, and another is profitable, make the transaction in such a manner that the profitable has losses, and at unprofitable accordingly - profit and so on.
From here, consider in the Ministry of Finance, and misunderstanding concerning the tax to the added cost is born. By the way, until recently the international financial organisations opposed decrease in the rate of this tax, motivating it with that it is the tax second for gathering in the budget. Moreover, what share of the added cost, a total sum of the VAT which is paid by the tax bearer in the budget and the supplier was, remains the same sum received from buyers of production. There is also one more important factor. Decrease in the rate of the VAT for a hand first of all to foreigners as the import goods in that case will get additional competitive advantages that in turn will generate problems at domestic commodity producers.
But while there are only offers and continuation of tax discussions. In August questions of change of rates of some taxes will be considered on the government. That fact that the head of the Ministry of Finance remained Alexey Kudrin, says that the destiny of taxes regarding decrease in rates will dare with a scratch. On hands at Kudrin is powerful enough “ trumps “ - on how many and from what tax the treasury replenishes. So, before where - that to cut down, it is necessary whence - to add that.
Special tax modes include system of the uniform tax to the made income (ENVD), the simplified system of the taxation and the uniform agricultural tax. Spetsrezhimy provide more simple and less zatratnuju system of payment of taxes as the part of taxes is replaced with one.