To reduce the rate of the uniform tax the regional authorities have used the right only in seven regions
In 2009 have acquired the right to reduce the rate of the uniform tax applied at simplified system of the taxation (simplified tax system) from 15 % to 5 %. It concerns only those businessmen whom taxes from net profit " pay; incomes a minus expenses “. While to facilitate life to representatives of small and average business have dared only in seven regions.
After the government has given on a payoff to subjects of Federation independently to establish the differentiated tax rate in a range from 5 to 15 percent, the first have legalised this right in the Kemerovo and Pskov areas. The tax rate in both regions will decrease to 5 %. However, in coal region - provided that businessmen receive not less than 80 % of the income of production realisation by 25 kinds of economic activities. The priority on charge of a tax privilege is given agriculture and building industry, hire of household products and manufacture of cosmetic means.
In the Lipetsk region and Jamalo - Nenets autonomous region a legislature has lowered tax loading for the “ kids “ on 10 %. According to the assistant to the head of administration of the Lipetsk region Vyacheslav ShCheglevatyh, on visible losses for the power budget have gone meaningly: “ This money remains with the enterprises and will give the chance to them to spend technical re-equipment, to expand assortment of the goods and services, if necessary - to be reorientated. But the most important thing - at the small and average enterprises workplaces and where - that will be created also additional " will remain;. And it means that the budget will not lose taxes. The tax innovation covers all without an exception of 4400 enterprises of small and average business and the individual businessmen applying in the field of the simplified tax system. As a result, under forecasts of experts, quantity of the tax bearers who have chosen “ a simplified tax system “ can increase twice. Hence, the general decrease in tax burden for small and average business this year will make in region about 400 million roubles.
In Yakutia and the Rostov region too have reduced tax loading - truth, only to 10 %. Local authorities have not wanted to alter the budget and to reduce and without that thawing in the face of revenues? Most likely, legislators have decided that radical reduction of the tax rate of a problem will not solve, as the branch enterprises bringing basic share VRP, all the same are not entered in as much as possible admissible level of the income of the tax bearer on a simplified tax system - 26,8 million roubles. Whereas, according to experts, for the industrial and building enterprises an optimum threshold for simplified tax system use should be 70 - 90 million roubles.
it is visible, therefore in Yakutia from it almazno - a diamond complex have decided to support small-scale business, having lowered tax burden only on 5 %. Under our data, the question price - less than 200 million roubles at the budget more than 60 billion. It is possible to consider a step of the Yakut authorities to use of tax tools far-sighted, considering that in region cherish ambitious idea - to finish by 2012 quantity of the small in sphere small and average business to 40 % from all able-bodied population of republic.
Under the same rate will pay the tax and “ uproshchenshchiki “ the Rostov region, with 15 the rate of uniform tax UNS is here too lowered to 10 percent. For area this tax was let not the basic, but nevertheless notable article of the local budget. According to UFNS across the Rostov region, under the simplified tax system in the consolidated budget of area for 11 months 2008 (the data for a year is still generalised) has arrived about 692 million roubles. Counting possible consequences from decrease in the tax rate, on Don expect that in 2009 the budget will not be counted about 216 million. To compensate this shortage in area it is necessary at the expense of reduction of an account part of the budget. The main thing that waited by the power from rate decrease under the simplified tax system, - small-scale business rescue as that.
- But for us the main thing - to give chance to businessmen, especially to small-scale business, - the head of committee of economic policy of Legislative Assembly of the Rostov region Alexander Entin speaks. - In the conditions of crisis only small-scale business can quickly react to occurring changes, therefore we should help it, give the chance for fast maneuver in the market. Crisis on time coincides with two all-Russian tendencies, and without that complicating life to the businessman: recently there is an increase of cost of the earth, the rent grows. Our problem in this situation - to soften consequences of these processes. We and to municipalities now recommend to lower accordingly rates of local taxes, in particular, the made tax which while try to take on a maximum. I think, they should hear this our council as we have heard the recommendation of the head of the government of the Russian Federation about decrease “ simplified tax system “. Which - where on area it already had time to make, for example in Volgodonsk have lowered the rate twice.
local businessmen in the majority yet in a course of what fights boil round the sizes of rates of taxes which they should pay. Many of them have learnt about five-percentage “ a gift “ the authorities from journalists “ RBG “. And Sergey Lavrinenko which firm works in sphere of information technology, has learnt about decrease in the rate of the tax from the bookkeeper. The saved percent, on its opinion, weather at the enterprise seriously will not change: for 5 percent the new project not to start, it will not be possible to extend.
While to speak about any growth of enterprise activity in reply to decrease in tax burden in regions do not hurry up. Here and in the Smolensk region, news about the decision of the authorities to five percent whence has more recently come to reduce “ a simplified tax system “ hope that these measures will help the local enterprises to remain any time afloat - already more than hundred firms declared intention to be curtailed. Whether this will help “ fire “ a measure to regions and whether businessmen will notice economy of five percent, it will be clear only at summarising of quarter, that is in April and what then will be a financial climate in the country, nobody undertakes to predict.
Vladislav Korochkin, the vice-president of the All-Russian public organisation of small and average business “ the SUPPORT of Russia “:
- It is not necessary to wait for that local authorities will start to reduce the rate of the uniform tax of the simplified tax system in large quantities. It will be heavy to majority of regions to be reconstructed, after all then it is necessary seriously sekvestirovat programs, thus that deficiency of budgetary funds is felt in all. Only the most far-sighted subjects are capable of such step.
And, notice, it is far not the most safe territories the first have decided to legalise reduction of the tax rate. If in Kemerovo rates have flown lower, and in Novosibirsk are not present, shortly it is possible to expect, as business can move to Kuzbas if will feel there for itself the big benefit. And competitive advantages after unified social tax decrease are obvious - in region business more actively will start to develop.