Petersburg deputies against superprofit
the Local law imposing in territory of Petersburg the uniform tax to the made income, has been accepted almost one year ago (before operated only federal). To work it has begun with the beginning of current year, and all this time there were conversations on necessity to reduce factors applied in it (it businessmen achieved), and also to exclude from it some kinds of activity (a government position). The decision of the authorities to deduce from - under the law about “ vmenenke “ the public catering enterprises has called the greatest disputes.
- the comparative calculations of incomes carried out by the independent auditor company and the tax payments received on system ENVD and traditional system of the taxation for cafe and restaurants, have shown that at ENVD the enterprise receives superprofits, and its owner can have the personal income to a half-million of roubles in a quarter, - vice-president KERPPiT Sergey Zimin explains a position of the government. - and it even in the event that the maximum area of a hall - 150 square metres and the minimum turn - 3 million roubles a quarter. If the enterprises work on traditional system of the taxation (the general or simplified) as was last year profitability makes them 13 - 15 percent. That is quite comparable to profitableness level in sphere of trade and household services of the majority of small enterprises.
it is natural, the city authorities are stirred not with quantity of money in pockets of owners of restaurants, and that at application of system of the uniform tax to the made income in public catering the budget will receive less the essential sums. By some calculations, budget losses would make an order of 78 percent to level of 2003.
That though a little to sweeten a pill, the government has suggested to deduce a public catering from - under law actions about ENVD only since July, 1st, 2004. After all differently at recalculation of payments according to traditional system it would be necessary for enterprise to pay in addition in the budget the smallest a half-million of roubles of taxes. We will remind: according to article 346 point 2. 26 NK the Russian Federation the taxation system is applied by the uniform tax to the made income concerning six kinds of enterprise activity. At this list there is also a public catering. However the right to establish concrete kinds of activity which will fall under “ vmenenku “ It is given subjects of Federation. Public catering has been registered in the law of St.-Petersburg on introduction ENVD. Moreover, the maximum area of a hall to 150 square metres (the federal standard) instead of 75 square metres offered originally has been increased. Now the situation has changed. In Petersburg now more than 4,5 thousand organisations of public catering in which works more than 100 thousand persons. For last year the number of the enterprises has increased on two hundreds. “ seats “ now became just so much, how much it is necessary under the Russian specifications (40 places on one thousand inhabitants). Especially sharply, on hundred fifty, the cafe number has increased. And most of all the cafe and restaurants opens in city centre where they occupy the small space, but bring in the considerable income. It is clear that just such enterprises get under the uniform tax to the made income, and so, deduct in the budget of less money, than could.
Deputies have approved at last of the amendment to the law in the second reading. Now factors of base profitableness depending on kinds of enterprise activity are established next size: habitation repair - 0,9; a dry-cleaner and services of laundries - 0,6; repair and tailoring of sewing and knitted products - 0,6, the shops realising bakery, dairy production and baby food, diabetic production and the goods of children`s assortment - 0,5. Besides, the preferential factor is entered on rendering of veterinary services - 0,7. That is here on concessions the government has gone. But the possibility public catering to get under ENVD has lost. It is necessary, truth, still the third reading, but hardly it will essentially change something.
By the way...
On trade enterprises by results of checks penal sanctions are inflicted on the sum of 9,4 million roubles - concerning application kontrolno - cash registers. According to KERPPiT, for two spring months 3622 enterprises have been checked up. Trade rules were broken in 1395 cases. Basically did not observe rules melkoroznichnye the enterprise - stalls and small shops, and also consumer services establishments: about half of all infringements it is necessary on them. On areas on the first place on infringements there were Kalininsky, Frunze, Vyborg areas.