To reduce the burden on small businesses White house proposes to give entrepreneurs the opportunity to return to the simplified taxation system after they left her because of the growth in revenue and headcount. In the business community that a new transition mode from the simplified to the common system of taxation called in demand, but the government’s proposed construction — is not effective enough.The government intends to mitigate for small business conditions entered the transition period between the simplified and General tax systems. Recall now the SMEs, whose incomes do not exceed 150 million rubles per year, and the number of employees — 100 people may apply the “simplified tax system” instead of many taxes to pay one — at the rate of 6% of income 15% of income minus expenses. In case of exceeding these thresholds, the right to preferential treatment is lost and the company transferred to the General regime of taxation with a concomitant increase in accountability and fiscal burden.In February, the state Duma adopted the bill on the transition, which aims to mitigate the severity of such a transition. With annual revenues of up to RUB 200 million, and the average number of employees to 130 employees in these companies will be a special “simplified taxation” higher stakes: 8% of revenue or 20% of the profit. In this edition of first reading it was not quite clear what will happen to such the company further.Now the government has proposed amendments to the second reading of the draft. As explained yesterday at the Cabinet meeting, Prime Minister Mikhail Mishustin, “to enhance the effect” from the use of new measures. According to him, it is proposed to give small and medium businesses “the opportunity to start the next calendar year with a clean slate” and to continue to pay 6% or 15% respectively.As explained “Kommersant” in the Ministry of economy, after the rate increase to 8% and 20% due to temporary revenue growth and headcount of the company will be able to return to the standard 6% or 15% — if you again will meet the criteria of “simplified taxation”. According to the Department, such a mechanism could be demanded 22 thousand organizations. As suggested by the Ministry of economy, the enactment of the transitional regime will stimulate small business growth, but in the future for taxpayers lost the right to “uproschenku”, “it is necessary to create conditions for a gradual increase in the fiscal burden on the common system of taxation.”Automatic translation to a common system of taxation interfere with the business there were, for example, after receiving a major contract, despite the fact that in the future indicators of the company back to the former. The initiative “Support of Russia” on the transition of the economy and Finance Ministry was supported in 2016, but actively in the discussion of power is back at work on the business support measures in the period toarenavirus restrictions.Now in the business associations consider government amendments are inadequate. Deputy head of the Department of legislative activities of TPP Alexander Selivanov indicates that the companies are not ready to transition to the General regime and to preserve the benefits resort to unfair practices — the fragmentation of the company. “On this track, but these companies appear mainly due to the lack of smooth transition between STS and founded,” he explains. According to experts, the transitional regime would operate on the basis of a simplified system with a gradual increase in the rate as revenue growth. The overall system provides for growth and the administrative burden (increased reporting requirements, the transition to electronic document management, etc.).Agree with him the head of “OPORA Russia” Alexander Kalinin. He considers that the transitional regime must act, for companies not ready for growth of the administrative burden. Also, the new regime should retain current USN reduction of taxable base for VAT by the deduction of insurance premiums. Members of the new regime could be a company with revenues between 300 million to 4 billion. while increasing the ceiling for inclusion in the STS to 300 million rubles. and the number of SME — up to RUB 4 billion (currently 150 million, and 2 billion rubles).The expansion of the number of users of “simplified taxation” may be appropriate on the background of a decline in business volumes due to “coronaries”. According to the monitoring data of the Center for strategic research (CSR), 22% of companies DOS allow the transition to the “simplified taxation.” More than half of public companies and about a third of companies in the field of energy and resources and construction and real estate, plus two-thirds of respondents individual entrepreneurs. “Readiness for return to the USN reported a decrease in revenue, decrease in number of employees and the necessary funds”,— says head of tax policy CSR Levon Hayrapetyan. Entrepreneurs, such a maneuver will help to support the weakened business, however, the departure of even 10% of companies with the General tax regime budget, experts estimate, can lose 250 billion rubles per year.Diana Galieva, Eugene Kryuchkov
