In the Russian legislation, there have been some changes that affected the income tax on salaries. The changes should come into force in 2012, and, mainly, they will lead to the fact that individuals will pay more. If previously the income tax was 13% and did not depend on its size, now the situation may slightly change. A stable rate eliminated the need to underestimate the real size of their salaries, which was convenient for everyone.
Since salary income tax is the main type of tax collection in the state, any, even the slightest changes can significantly affect the entire system as a whole. The collection of this type of tax in Russia is regulated by article 207 of the Tax Code of the Russian Federation, there are additional concepts - the object of taxation, is regulated by article 209 of the Tax Code of the Russian Federation, and the tax base is always determined, which includes all incomes of a person.
The tax system in the Russian Federation over the past 10 years has managed to reach a certain level at which we can talk about performance and stability. This is important both for doing business and for the citizens of the country themselves. However, now changes are expected, which have been discussed for a long time, and for which, perhaps, the time has come.
Changes in tax law
From 2012, the Tax Service will take into account the so-called annual size of a citizen’s income. If the amount received will exceed 512 thousand rubles, then the income size from the salary will be charged in the amount of 23%. In this case, it turns out that the monthly salary of an individual should be about 42-43 thousand rubles, and tax payments in this case will amount to 9.8 thousand rubles.
The new reform has both its supporters and its opponents. Such changes never affect unambiguously good or unambiguously bad on the rating of the current government. Tax changes in Russia also entail a lot of controversy, which is still associated with multinationality and a large differentiation of the population in relation to each other.
Pros and Cons of Reform
Increased deductions from salaries should increase budget revenues. This is the main goal of all innovations of this kind. This is, first of all, the government says about it: solving a number of problems in a relatively mild way due to the rich and wealthy sections of the population.
However, there are opponents of this point of view who say that the income tax on wages gives no more than 4% of revenues to the Russian budget, therefore, such a measure will not be sufficiently effective.
Another disadvantage is the stratification in salary levels in different regions of Russia. In some cases, this stratification has become very significant. First of all, this applies to cities such as Moscow and St. Petersburg, where a significant part of the population will fall under the new law.
Now the average Moscow salary is about 40 thousand rubles. This may well lead to the fact that citizens will try to hide their official salary if possible. On the one hand, the decrease in average earnings in the region will begin, but at the same time, official tax deductions from salaries will be noticeably lower.
In any case, it will be necessary to work out this system so that it functions efficiently, and the income tax on salaries is levied in accordance with the established rules. With average salary growth over time, also more residents will fall into the category of increased payments. Even in Moscow, the average salary is only 3 thousand rubles less than the raised one. In other regions, the situation is different, but with an increase in wages over several years, average indicators will also change. It will be possible to talk about the effectiveness of this law only in a few years, when the system will work in full force, and all the main pros and cons will be discovered.