“There is no need to“ nightmare ”a business”, “We will support small business”, “We must reduce the burden on enterprises”. Many people remember these words from the president and prime minister of our country. The business sighed calmly. No sooner said than done. Legislators consulted and decided to "help" individual entrepreneurs. How exactly? An additional tax, which will be called the "municipal tax on entrepreneurs." We will tell you more about this.
Who should live well in Russia?
One would like to recall the famous entrepreneur, the owner of one of the major Pyaterochka networks: “Please, we don’t need to help us. Don’t think about us at all. Your help is ruining us. ”
The words seem fair, if you analyze the bill on the municipal gathering of entrepreneurs.
“Are the rich crying too?” Or another “complaint about fate”? Are the "bourgeois" unhappy again? But do not rush to conclusions. The law will affect everyone. The only one to whom it is beneficial is the local authorities.
After all, they want to introduce fees from entrepreneurs at the municipal level.
Excessive panic or harsh reality
So far, you can observe the "pilot" option. Since 2015, municipal fees from entrepreneurs have been introduced in only three cities of federal significance - Moscow, St. Petersburg, and Sevastopol. An amendment to the Tax Code has been introduced. In other regions, it is proposed to introduce separate federal laws. But what is dangerous in the new amendments? Why is the entrepreneur fees bill bad? The situation is actually more serious than it looks at first glance:
- The law will affect almost 2/3 of all entrepreneurs. Such a revolutionary amendment, concerning almost all business in the country, has never been in the modern history of Russia. More extensive transformations are only the overthrow of the “bourgeois” class in 1917 and, conversely, the emergence of entrepreneurs (cooperators) during perestroika.
- More than half of hairdressers, canteens, photo shops, tire shops will close. Already, many entrepreneurs in these areas are thinking about “folding”. It will affect everyone. No one will cut for 200-250 rubles, as in many small cities now, if you have to pay between 240 thousand rubles a year. up to 1 million 200 thousand rubles. And this is only municipal fees from entrepreneurs. The remaining taxes and mandatory payments (for profit, personal income tax, in the FSS, in the FIU, etc.) do not go anywhere. In other words, this is a completely new additional fee, which many times worsens the situation of almost 15 million entrepreneurs. And this is not counting ordinary workers.
Who gets hit
According to federal politicians and deputies, millions of fees from entrepreneurs will replenish the budgets of the regions. This is undeniably true. You cannot argue with this thesis. But did federal officials think that municipal fees from entrepreneurs would seriously undermine small businesses? One would like by analogy to recall the tax embarrassment of the Bolsheviks after the revolution, when it was necessary to hand over milk and meat from a cow. The fact that he would have to put the burenka under the knife did not bother anyone. The result of such fiscal policies is hunger, poverty and unemployment. What will happen this time, no one undertakes to predict.
But who falls under the hard fiscal “blow”? The new amendments will affect four areas of business:
- Catering.
- Transportation of goods and passengers ("Plato" and the obligatory registration of SP for taxi drivers, apparently, are not enough for "dispossession").
- Trade.
- Paid services to the population.
How much will entrepreneurs pay to municipalities quarterly
The following fees are expected depending on the type of activity and scope of the enterprise:
- Trade through objects of a stationary trading network that do not have their own halls, as well as stores that have trading halls up to 50 square meters. m. - 60 thousand rubles. Various “shops” selling telephones, corn, and jewelry fall into this category. Entering the supermarket, you can see somewhere in the corner a small pavilion. Some of them do not even reach such a profit.
- Trading with halls of over 50 sq. M. m. - 6 thousand rubles. per sq. m. The collection will be from 300 thousand or more. If, for example, your electronics store has an area of 51 square meters. m, then we advise him to "cut" on 1 square. m. Lose a little space, but save seriously. The fee in this case will be 60 thousand rubles. instead of 306 thousand rubles.
- Trade from the warehouse - 6 thousand rubles. for 1 square. m. For example, through an online store.
- Public catering facilities that do not have a service hall, as well as a hall with an area of up to 50 square meters. m - 60 thousand rubles. Shawarma stall also falls into this category.
- Catering services with a visitor service area of over 50 square meters. m. - 6 thousand rubles. for 1 square. m
- Transportation of goods. Carrying capacity up to 3.5 tons - 60 thousand rubles., 3.5-5 tons - 100 thousand rubles., 5-10 tons - 150 thousand rubles. Over 10 tons - 300 thousand rubles.
- Carriage of passengers. Up to 5 places - 60 thousand rubles., 5-8 places - 100 thousand rubles., 8-16 places - 150 thousand rubles. More than 16 places - 300 thousand rubles.
- Dry cleaning and laundry services - 300 thousand rubles.
As you can see from the list, the numbers are pretty impressive.
Catering facilities: from 6 thousand rubles per sq. M. m per quarter
If there is no dining room, the entrepreneur has an ordinary stall, then the fee will be 60 thousand rubles. Now many pavilions and outlets suffer losses. Rospotrebnadzor, fire services - taxes "skating rink" are passed by entrepreneurs. An additional fee of 240 thousand rubles will simply ruin such institutions.
It is not clear with various vending machines for the delivery of food, coffee, chocolate and other things. Do they fall under the collection? This amount automatically “blows” such devices.
Paid services
The bill on fees from entrepreneurs implies the category of “paid services”. Most business areas actually fall under it:
- Commercial medical clinics.
- Private schools.
- Law schools.
- Photography shop.
- Beauty salons, hairdressers, etc.
It is estimated that the collection will amount to 1.2 million rubles per year. And this is not counting the remaining fees and taxes (deductions to the Pension Fund, Social Insurance Fund, etc.). This amount is simply sky-high for most small firms. Entrepreneurs are shocked by such a bill. Instead of investing in expansion of production, many will give money to the state.
“With this money we can improve the fleet and make transportation comfortable. One annual fee from the bus takes the amount equal to this vehicle, ”the transportation organizers say. It is difficult to disagree with them.
In addition, almost half of those who come under the "expropriation", but it is difficult to call it otherwise, will not be able to give a fee in favor of local administrations.
The law will create offshore
Federal authorities propose establishing municipal fees for entrepreneurs by introducing basic tax rates. But, most likely, local authorities will adjust the regional coefficient. Something similar is happening with the transport tax. Local authorities of some regions (for example, the Khanty-Mansi Autonomous Area) introduced a regional coefficient for vehicles with a capacity of up to 200 liters. s., equal to zero. That is, they actually make an offshore region for taxes in the country. Anyone can register in the region with a zero coefficient and not pay transport tax.
Perhaps something similar will happen with fees in favor of municipalities. The federal authorities began preparations for the introduction of municipal fees from entrepreneurs on January 1, 2015 in three cities (Sevastopol, Moscow, St. Petersburg). In both capitals, the standard of living and solvency of the population are higher than, for example, in Tolyatti, where the average salary in the region is 20 thousand rubles. Many citizens in this city cannot afford a haircut for 1 thousand rubles.
Hence the conclusion - a regional lowering or increasing coefficient is simply necessary. But then the question arises of what budget to pay. At the place of registration of the legal entity or the actual location of the enterprise? For example, trade from a warehouse. It is possible to “establish” a warehouse in Chukotka and send goods throughout Russia with a delivery service. It will be cheaper in case of decreasing ratios in this region. In general, there is no clarity so far.
New tax or not
The fee to local budgets is actually a tax, because the amendments relate to the Tax Code of the Russian Federation. Hence the conclusion that it can be paid to the budget at the place of registration, regardless of the geography of the branches. You can create an IP anywhere in Russia at the place of residence of an individual entrepreneur. And, as you know, you can register in any region. It is enough to buy the “ruins” of housing in the countryside for 30 thousand rubles, and you are the owner.
Total
Replenishing local budgets is, of course, a good thing. But not by such methods. This fee with such high rates without lowering regional coefficients will kill small businesses in small and medium-sized cities and villages.
The sum of a million is enormous for some. On the other hand, regional coefficients will create offshore “oases” in some entities. In general, wait and see.