the New service is available on the official website of the Department nalog.ru. There you can choose a category: for example, an individual entrepreneur (sole trader) or a company that is not registered as individual entrepreneurs to report their income, especially the activities and number of employees.
Siluanov said the exorbitant tax burden on labour
depending on these parameters, the system will offer a suitable tax regime. Among them, the simplified tax system (from 1 July it is planned to transfer to the USN on the line at which tax will calculate the tax yourself, without the declarations, on the basis of data obtained from the online box office), patent (allows you to pay taxes instead of the traditional fixed percentage of the potential annual income), the tax on professional income (applies for self-employed upon registration in the mobile application), shared mode. For each there is a brief overview and the order of the transition.
to Prepare a “tax calculator” FNS instructed the Chairman of the government of the Russian Federation Mikhail Mishustin in connection with the cancellation of “vmenenki” from 1 January 2021. “We need to conduct more active outreach campaign to explain how to switch to other modes. And to make the tax calculator that the entrepreneur could see what is more profitable,” – said the head of the government at the meeting with representatives of small and medium-sized businesses.
“Vmenenku” is very popular among entrepreneurs, but to extend her “life” after 2020 is not planned
imputed income involves the payment of the tax with actual income, but imputed established by the state (the Tax code) for a particular type of business. Rate by decision of the local indomains can range from 7.5 to 15%. Special regime came in 2002, when it was required to withdraw from the shadows those activities that could not be contained. During this time he became the second most popular spetsrezhimom after the simplified tax system. They are 200 thousand legal entities and about 1.8 million individual entrepreneurs. At the same time, once almost all companies and individual entrepreneurs passed online cash with automatic data transmission to tax authorities, it became clear that some players with billions in turnover to use the “vmenenku” to reduce tax payments. According to statistics FNS, the average size of the imputed income of the companies working on the “vmenenku” is not more than 450 thousand rubles a year, and the revenues – more than 12 million roubles, that is 26 times more.
FNS will develop online services work with taxpayers
Taxation of “imputed income” is typical of developing the tax system, says Mikhail Orlov, partner, KPMG in Russia and the CIS. The main problem currently is the inability of levying a fair tax, based on financial-economic indicators of the business. In the early stages of formation of tax system of the state is appropriate, but with the improvement of tax control from such taxes should be given up, points of the eagles.
however, the refusal UTII government poses serious questions: what to get small business instead and how to keep it from returning into the shadows, the expert said. Today attracts entrepreneurs, in the mode imputed income primarily easy-tax, low compared to the General regime of the tax burden and the low level of administrative costs. “Comparable preferences for business has USN. But it should be finalized, IOba more organizations and individual entrepreneurs would be able to switch to this mode, – says Orlov. – This requires to raise the threshold for revenue and to adjust the law enforcement practice of tax authorities, which often see abuse in the fact that one person owns two or more organizations that are on the USN. In this tax provide crushing business, which is not always so.”