The proponents of the “condemned” by the authorities to the abolition of the single tax on imputed income (UTII) has undertaken probably the last attempt to save a group of senators and deputies of the state Duma has made yesterday to the Senate a bill to extend the action of this preferential treatment for small businesses for another three years — until January 1, 2024. In April the government asked the “big four” of the business unions, but then received a refusal: the authorities are convinced that the imputed income is often used for tax evasion. Negative opinion of the government have received and submitted to the state Duma a bill.Introduced are on vacation the state Duma the bill signed by the group, consisting of nine senators (led by Pavel Tarakanov) and two deputies (Olga Savastianova and Dennis Kravchenko). They propose to extend the validity regime of unified tax on imputed income until 2024.Explain that adopted in 2012 the law already by 2018, “vmenenku” was to replace the other tax regimes. It urged the Ministry of Finance, who believed that imputed income is often used as a business for tax planning and for hiding the real income. This tax is payable on imputed entrepreneurs fixed income, so their actual performance values are not — this approach was chosen during the formation of the tax system, when the turnover of small companies, it was still difficult to control. For the most part imputed income is used in the retail trade and public catering — and mostly individual entrepreneurs. In crisis 2014-2015 a talk about that in the changed circumstances the abolition of UTII is too serious a blow to the business, it was decided to retain preferential treatment to 2021.New “cavigny” crisis 2020 back to life talks about the appeal of PT. In late April, the chamber of Commerce, “Support of Russia” “Business Russia” and RSPP in the letter to Prime Minister Mikhail Mishustin asked to extend the operation of the regime until 2024. However, the Finance Ministry, the economy Ministry and the government in General, considered such an extension unnecessary. Speaking on July 22 in the state Duma, Mikhail Mishustin on the figures explained why UTII harmful to the budget system. He said that in 2019 2.2 million companies using another mode — the simplified system of taxation paid in taxes to 422 billion roubles, and about the same number of users of PT (about 2 million) — a total of 65 billion “Total cumulative average tax burden of the company, who currently works at 0.8%. They’re underpaid in the regional budgets”,— said the Prime Minister MPs.The authors introduced in the state Duma of the bill point out that as of January 1, 2020 mode UTII used 2 million of the 6 million SMEs — providing pomimo himself, the employment of 6 million workers. “The abolition of UTII would, according to most expert estimates, the growth of the tax burden from 1.5 to 10 times. After the additional cost of purchasing equipment (online cash, marking of the goods) and to maintain accountability this will significantly reduce the profitability of small businesses, which will lead to numerous layoffs of employees and closure of business, the growth of prices”,— stated in the explanatory note to the draft.Made by Parliament, the bill has already received the conclusion of the government — and it is negative. The white house notes that UTII is outdated — this mode was introduced “in the absence of control over the actual income of taxpayers for certain types of entrepreneurial activity”. “Given the current level of tax administration, including by requiring the mandatory application of cash registers in settlements with buyers of goods (works, services), the problem of obtaining information about the real income of taxpayers resolved,”— said in the conclusion. The government recalls that small businesses will be able to choose other preferential treatment — including a simplified taxation system.In the “b” letter, Deputy Finance Minister Alexei Sazanov in the government said a little more. “Also note that during the transition to the imputed income is not taken into account the annual amount of revenue taxpayers — hence, this special tax regime, in practice, used not only by representatives of small and medium business”,— underlined in the letter.Vadim Visloguzov
