New tax regime for micro-enterprises on the simplified tax system. Benefits, possible problems.
For small businesses, the Russian authorities have decided to introduce a new tax regime. The purpose of this innovation is to make the taxation system more transparent and to withdraw even more enterprises from the "gray" sector of the economy, thereby increasing tax collection. However, experts say that not everyone will benefit from this regime, in addition, it can create new problems.
An experiment on its implementation will begin in 2022, the bill is being developed by the Federal Tax Service, but so far it has not officially confirmed this project. Information about the new regime for small businesses appeared in the media and so far only unofficial sources confirm their veracity.
What is the essence of the proposals: legal entities and individual entrepreneurs on a simplified taxation system will be completely exempted from paying contributions to pension, social and medical insurance both for themselves and for employees, by increasing the tax rate. If the object of taxation "income" is chosen, the rate will increase from 6% to 8%, that is, by 2%, if "income minus expenses" - from 15% to 20%, that is, immediately by 5%.
To apply the new regime, there will be certain requirements for the amount of revenue and types of activity, but these limits have not yet been established. In addition, the regions, apparently, will be deprived of the right to establish tax incentives for simplification in the new regime. In the bill
It also provides for a reduction in the administrative burden: reporting under the new regime is completely canceled, the Federal Tax Service will request the necessary information from banks and receive it from cash registers. Based on these data, the tax authorities will have to independently calculate taxes.
It turns out if relatively large enterprises with a large staff of employees can save on administrative costs (no need to keep tax and accounting records) and contributions. At the same time, sole proprietors without employees will be taxed by 2%, now they pay 6% and receive benefits on the payment of contributions (they are already included in the tax). The savings of companies with a small number of personnel and insignificant costs for the wage fund also seem doubtful.
In addition, experts fear the consequences of a complete abolition of reporting, as this innovation also implies the absence of direct interaction with the tax authorities. In the event of a dispute over charges, it will be more difficult for taxpayers to justify their position, and errors in the calculations of employees of the Federal Tax Service are found everywhere.
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