Tax and non-tax budget revenues 2017-2018

The New Year is a new period in the life of the country, which will bring us not only special events in the personal life of each person, but will also cause the introduction of a number of important changes regarding the tax system. How will tax rates change in 2018?

Government structures have identified several targeted strategies for the development of the tax system. One of the most likely concepts to be applied is “22/22”. It means the following:

• indirect tax rates will increase;
• On the contrary, insurance premium rates will decrease.

The first group includes fees such as value added tax, for example.

Other options are also possible, in which the change will affect not only rates, but also the number of introduced tax levies. Let's take a closer look at what the citizens of our country have to prepare for.

Tax rates in 2021

Transport tax

There will be no changes in this area, which is undoubtedly one of the most important, tax collection. Transport tax will continue to be mandatory for those citizens who own vehicles. This category includes not only passenger cars, but also:

• motor transport;
• trucks;
• buses;
• pneumatic transport;
• tracked transport;
• snowmobiles;
• watercraft;
• aircraft;
• other types of vehicles.

Regular contributions will continue to be collected in the established manner that is familiar to Russians. Regional government representatives will continue to monitor the implementation of this transport obligation.

As for rates: drivers can exhale, since there are no plans to increase tariffs, despite the protracted economic crisis and the general aggravated situation in the country. However, there will be no reduction either.

So let's rejoice in the absence of change

In view of the difficult economic events we mentioned earlier, it is not possible to completely abandon the transport tax in the conditions of today's Russian realities. According to statistics, transport fees fill the state budget with approximately 146 billion Russian rubles.

However, there will be some changes regarding the timing of payments. Thus, companies that have the organizational form of a legal entity will receive an obligation to pay the tax contribution before the first day of February 2021. In addition, they will also have to immediately transfer the advance payment for the subsequent reporting period to the state balance sheet.

Individuals, that is, ordinary citizens and individual entrepreneurs, will have to transfer funds using the details received from the tax service before the first of December next year. Let us remind you that in 2021 the payment deadline remained the first day of October. This means that vehicle owners will have much more time to accumulate the funds due for payment.

The tax rate will continue to be calculated according to the three main characteristics of the vehicle owned by the citizen. These include:

• the year the vehicle was produced at the plant;
• period of use of a specific vehicle;
• engine power (for cars it is measured in so-called horsepower).

Please note that, as before, the coefficient for calculating the amount of the fee will be differentiated according to each subject of the Russian Federation. In other words, different rates will apply in the regions, therefore, it will have to be clarified specifically for any city individually.

Those who decide to change their place of residence should be especially careful. As you move, your rate will also change.

Video - How much more expensive will it be to maintain cars in 2018?

Property tax in the coming 2018

There will be many major changes in the property tax area in the coming year. First of all, this will happen due to the transition to assessing the value of housing based on cadastral value. We remind you that previously the assessment was made on the basis of the inventory value, which, compared to the market price of housing, was underestimated. This eased the burden of taxpayers, allowing them to pay feasible fees to the treasury. However, now the tax base for calculating deductions will be the cadastral value of the property, which is as close as possible to the market price of the property.

Property tax is one of the main fees in the Russian Federation

So that you understand how this will affect the amount of tax deduction, let’s give a simple example: if you previously paid, for example, about 600 rubles to the treasury, now you will have to pay 6,000 thousand! Of course, the amounts will not necessarily correspond to the values ​​we have named, and will not necessarily be rounded, however, the increase in the amount of tax collection will indeed be very, very noticeable.

The reform currently being carried out regarding the transfer to cadastral value will lead to the fact that the tax amount will range from 0.1% of the cost of housing to 2%. The period given for renewal is five full years. The formation of a set of cadastral values ​​of taxpayers' real estate located in Russia will be based on independent assessments given by an expert commission.

Let's go through the list of property tax payers. They are the owners:

• construction projects that are not fully constructed and are intended to be residential;
• places for storing vehicles, that is, garages or places in specially designated parking areas;
• premises in apartment buildings, which include both the apartments themselves and only their parts - rooms;
• erected complex buildings, inside of which at least one room will be residential;
• buildings of a domestic nature, the area of ​​which will be no more than 50 square meters, used for gardening or dacha work located on a land plot.

Property owners will be required to provide the Federal Tax Service with complete and truthful information regarding the real estate they own for verification. If this obligation is not fulfilled, then tax specialists will rightfully impose monetary sanctions in the form of a fine, the amount of which will be at least 20% of the actual amount of the tax collection. This rule only applies to property that is not included in the tax notice.

As for the benefits associated with the property tax, they remain the same and no changes are expected in 2021.

When selling real estate, citizens of the Russian Federation are required to make a payment in the amount of 13% of the cost of the apartment, however, only if they have not waited for the minimum period of ownership required by law:

• all residential properties purchased before 2021 are subject to a tenure period of 36 months, that is, three whole years;
• if the property was purchased after 2021, then this period will be 5 years.

Note! The countdown period is based on the date of registration of the object in the unified state real estate register. Consequently, the day specified in the contract is not taken into account.

As for prices, previously, in the contract, citizens could indicate the cost of housing much lower than it actually is. To avoid fraud associated with this possibility, the government took measures and decided: the officially indicated price cannot be less than 70% of the cadastral price of the property. Even if a different figure is specified in the contract, you will still have to pay the tax fee at a coefficient of 0.7 from the real estate title being sold.

There is an assumption that the government will decide to cancel the benefits associated with the period of ownership in 2021 completely, and the tax will have to be paid in any case, however, there is no real evidence of this fact yet.

The taxation of property of various organizations in 2021 will also undergo dramatic changes. The fact is that the conversion to cadastral value will be relevant not only for residential properties, but also for commercial premises. This means that not only their price will increase, but also the rent for premises. Now government structures have set themselves a very clear task: to fill the state registers of non-residential real estate. As for benefits for legal entities, the decision on their application in each individual region will be considered directly by local administrative authorities.

Benefits for legal entities are considered by local administrative authorities

General taxation system: concept, regulations, available types of activities

The procedure for taxation of LLCs and individual entrepreneurs in Russia is based on the provisions of the Tax Code. The Russian taxation system provides for a fairly wide range of both taxation options in general and tax benefits. Choosing the most favorable tax regime is important when starting any business.

To choose a convenient method of taxation, the legislation suggests the use of special tax regimes:

• taxation system for agricultural producers (UST);
• simplified taxation system (STS);
• taxation system in the form of a single tax on imputed income for certain types of activities (UTII);
• patent tax system (PTS).

There are several taxation systems in the Russian Federation: the choice is up to the entrepreneur

Special tax regimes make it possible to avoid paying certain taxes or obtain a special procedure for determining certain elements of taxation, but at the same time they oblige the taxpayer to comply with certain conditions for doing business.

In addition to special tax regimes in the Russian Federation, there is OSNO, which is not a tax regime as such. This system simply involves paying all tax payments required by law.

It is assumed by default that an LLC or individual entrepreneur applies OSNO if, during state registration, the choice of one of the special tax regimes was not declared. Also, by default, all individual entrepreneurs and LLCs that have lost the right to the special tax regimes they previously used are considered to have switched to OSNO.

Important: any business has the right to operate on OSNO; this regime is not subject to the restrictions on areas of activity, number of personnel, level of income received, etc. provided for special regimes.

The Tax Code provides for three levels of taxes - federal, regional and local (Articles 13, 14 and 15 of the Code).

The differences between taxes at different levels are as follows:

• territory in which tax is required to be paid,
• budgets to which the tax is sent.

The application of OSNO provides for the calculation and payment of basic taxes:

• value added tax (VAT);
• property tax;
• corporate income tax (except for individual entrepreneurs);
• personal income tax (NDFL).

When is it beneficial to use OSNO

It will be beneficial for you to work using OSNO in the following cases:

• Most of your buyers and customers use OSNO, so they benefit from receiving “input” VAT;
• your business has a high share of imports (you can claim the VAT paid as a deduction);
• the main part of your business is wholesale trade;
• your company has income tax benefits (you provide educational, medical services, etc.).

Video: tax optimization on OSNO

The procedure for switching to OSNO in 2021

Let us consider the procedure for the transition of individual entrepreneurs and LLCs under individual special regimes.

Transition from simplified tax system to OSNO

The reason may be the initiative of an economic entity, or it may be a forced transition due to a violation of working conditions in a special regime.

The established Art. 346.13 Tax Code of the Russian Federation transition period:

1. Transition at the initiative of an LLC or individual entrepreneur - transition from January 1 of the year following the year of use of the simplified tax system. It is impossible to change the regime at your own discretion during the year (tax period) in which you use the simplified tax system (clauses 3, 6 of article 346.13 of the Tax Code of the Russian Federation).
2. If a situation arises when an LLC or individual entrepreneur no longer meets the criteria for which the simplified tax system can be used, - from the 1st day of the quarter (reporting period) in which there was a violation of the criteria for the use of the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation) .

You can automatically lose the right to the simplified tax system as a result (clause 4 of article 346.13 of the Tax Code of the Russian Federation):

• receiving total income exceeding the income limit established for the simplified tax system;
• making an entry in the Unified State Register of Legal Entities about the branch (subclause 1, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• conducting an inappropriate type of activity, for example, providing personnel services under an outstaffing agreement (subclauses 2–7, clause 3, article 346.12 of the Tax Code of the Russian Federation)
• increasing the share of legal entities in the authorized capital over 25% (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• full-time staff of more than 100 people (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• exceeding the limit on the cost of fixed assets established for the simplified tax system (subclause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation).

If you are making a transition from the simplified tax system, then you are required to notify the Federal Tax Service about the start of work on OSNO. You can use notification form 26.2–3 (Order of the Federal Tax Service of the Russian Federation dated November 2, 2012 No. ММВ-7–3/ [email protected] ).

Important: the method of sending the notification must provide you with confirmation that it was sent (for example, by registered mail with a list of attachments and notification).

From the notification procedure for the transition it follows that a response from the Federal Tax Service is not required.

When making the transition to OSNO, it is necessary to bring the accounting policy for tax purposes and current accounting documentation into conformity with OSNO, in particular, select the income accounting method for income tax (cash or accrual method) and determine in what period transactions are subject to accounting (clause 2 Article 346.25 of the Tax Code of the Russian Federation).

Transfer from UTII

Reasons for switching to OSNO:

• on a voluntary basis;
• in connection with the abolition of the UTII regime in the municipality in relation to specific activities (clause 2 of Article 346.26 of the Tax Code of the Russian Federation);
• in connection with a violation of the conditions for applying UTII: termination of the activity in respect of which UTII was applied;
• violation of restrictions on physical indicators (for example, the area of ​​the sales floor in a retail store exceeded 150 sq. m) (Clause 2 of Article 346.26 of the Tax Code of the Russian Federation);
• the beginning of business activity within the framework of a simple partnership agreement or a property trust management agreement (clause 2.1 of Article 346.26 of the Tax Code of the Russian Federation);
• violation of the conditions for applying UTII in terms of the number of employees (the staff now exceeds 100 people)
• violation of restrictions on the structure of the authorized capital (the share of participation of legal entities exceeded 25%).

If the working conditions for UTII are violated, the right to a special regime is considered lost by the Federal Tax Service from the beginning of the quarter when the violations were committed.

Important: verification of compliance of the authorized capital structure with UTII requirements should be carried out at the end of the quarter. If the violation is eliminated by the end of the quarter, the right to UTII remains (letter of the Ministry of Finance of Russia dated July 24, 2013 No. 03–11–06/3/29239).

An application to switch to OSNO must be submitted at least 5 working days later:

• from the moment of termination of the activity in respect of which the organization applied UTII;
• from the last day of the month of the tax period in which the restrictions on the number of employees or on the structure of the authorized capital were violated.

If the last of these days is a day off, it is permissible to submit an application on the next working day (clause 7 of Article 6.1 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 11, 2012 No. 03-11-06/3/70).

If the deadline for submitting the application is missed, you will need to pay UTII by the end of the month the application was submitted.

If there was a violation of the limit on the number of staff or the structure of the authorized capital, the right to UTII will be lost on the last day of the previous quarter (clause 6 of Article 6.1 of the Tax Code of the Russian Federation).

Voluntarily switching to OSNO without changing the type of activity is allowed only from the beginning of the calendar year (clause 1 of Article 346.28 of the Tax Code of the Russian Federation).

If a taxpayer terminates an activity for which he applied the UTII regime, he has the right to switch to OSNO from the next day after the termination of this type of activity (clause 3 of Article 346.28 of the Tax Code of the Russian Federation).

If a taxpayer has ceased activities on UTII due to the abolition of a special regime for this type of activity by a municipality, he can switch to OSNO from the beginning of the quarter in which UTII for this activity was cancelled.

The specifics of forming the tax base for the transition period from UTII to OSNO are not regulated by the Tax Code of the Russian Federation. Therefore, recognize income and expenses according to the rules of Chapter 25 of the Tax Code of the Russian Federation, focusing on the chosen method of accounting for income (cash or accrual method).

Taxation of individual entrepreneurs in 2021

The Ministry of Finance of the Russian Federation has developed a number of changes in the field of taxation for another category of the population, represented by individual entrepreneurs.

For those who have chosen a simplified taxation system, a maximum annual limit on incoming income has been introduced. It should be noted that the limit is very acceptable: it is 150 million units of Russian currency. According to statements by representatives of government agencies, the required limit will be valid directly from 2021 to 2021, that is, its relevance will last two years. The rates for the tax collections under consideration all remained the same, but the authorities of the regions of the Russian Federation, as before, received the right to reduce their value.

Each case will be considered individually

The funds received as a pension for each individual entrepreneur in 2018 will amount to a little more than 24 thousand Russian rubles. They will have to be paid to the state without fail. For medical insurance, the payment amount will be 5 thousand units of Russian currency.

Now government structures are working to consider a legislative project that involves exempting the entrepreneurial layer of the population from payments directly related to the minimum wage (minimum wage), which increases annually. However, the application of the required bill will be largely disadvantageous for people building their own businesses, so its adoption will most likely not take place.

What taxes does an individual entrepreneur pay on the simplified tax system?

The article will be useful to those who are just thinking about starting a business, as well as citizens who are afraid to work legally for fear of exorbitant tax fees.

Individual entrepreneur taxes 2021

The Ministry of Finance has also prepared innovations for individual entrepreneurs: from 2021, the maximum income limit for people running their own business, according to the simplified taxation system (STS), will be equal to 150 million annually. This fixed rate will last until 2021. Tax rates have remained unchanged, but today Russian regions can set reduced duty rates on an individual basis. Each individual entrepreneur will have to pay just over 24,000 rubles for pension contributions in 2021, and contributions for health insurance will amount to about 5,000 rubles. At the same time, a bill is under consideration that could theoretically exempt entrepreneurs from deductions based on the regularly growing minimum wage indicator. A large number of private traders today oppose this practice, because it turns out to be completely unprofitable for the owner of his business.

Land tax in 2021

The cost of land plots in the coming year will also be assessed according to the cadastral characteristics. To do this, it is necessary to estimate the market value of the site. Unfortunately, there is an opinion among taxpayers that the cost assessment by bureaucrats is often biasedly inflated. The price is determined by the cadastral chamber and its specialists. Their decision regarding the determination of the price of the plot can only be challenged in court. However, there is a real danger of losing and incurring losses associated with paying for the costs associated with the trial.

The amount of payment due to the state in 2021 will increase by as much as 20%, and its growth will continue immediately until 2020. The main argument of government structures in favor of such an increase is the assumption that the filling of regional budgets, increased through transfer to cadastral value, will have a very positive effect on the development of the infrastructure of each residential locality.

By the way, this filling will increase approximately 6-8 times

Experimental holiday tax in 2018

According to a new government decree, 2021 will be the year the launch of an experimental tax levy - the so-called holiday tax. Its introduction will be carried out in the four most popular resort areas of the Russian Federation today.

Table 1. Popular resort areas in Russia

It is to these warm and sunny areas of the country that Russian citizens flock during the hot summer and early autumn months. It should be noted that their patriotism is truly admirable: not only has it been very expensive to vacation in their homeland for a long time, now they will have to pay an additional tax fee.

That’s right, payments for vacation will be made by tourists coming from:

• other regions of Russia;
• foreign countries.

Many Russian citizens consider this newly introduced fee a return to the past. The thing is that it already existed in our country, during its Soviet existence. It came into force in December 1991 and was then repealed in 2004.

However, the resort fee is a unit of global practice. It is also used in such developed countries as:

• Germany;
• Spain;
• Italy;
• France;
• as well as from other leaders of domestic tourism.

The tax will be imposed on all tourists who visit the above resort areas of the country. The category of beneficiaries will include all its traditional representatives, that is:

• minor citizens;
• military veterans;
• students studying in higher educational institutions;
• people with disabilities;
• other similar categories.

The amount of the tax fee for vacation has not yet been determined, however, the amount of deduction is expected to be 100 rubles for one day of stay in an official accommodation facility. By the way, it is possible that rates will vary depending on the season. In addition, their education will be influenced by such nuances of citizens’ travel as:

• purpose of arrival;
• the significance of the area where the tourist is vacationing;
• other, not yet indicated nuances.

One of the most important problems regarding the application of the required tax levy is that it is necessary to remove from the “shadow” such tourist accommodation facilities as guest houses that are not officially registered, beds for private citizens, for example, old people living on pensions. Finding such places to stay overnight in a resort town is easy.

To do this, you just need to ask the locals and they will definitely show you the way

The ongoing experiment causes mixed feelings among taxpayers. On the one hand, the practice is global, which means it takes place. On the other hand, vacationing in your homeland has long become impossibly expensive. And if this price is now added to the need to pay several thousand rubles per family for a standard vacation period, most likely citizens will move to their dachas or go abroad.

Tax system for LLC on OSNO

LLCs operating under the general taxation system are required to pay all taxes provided for by the Tax Code of the Russian Federation.

Table: main taxes for LLCs on the general taxation system

In addition to the main taxes, OSNO LLCs pay other types of tax payments provided for by the Tax Code of the Russian Federation, depending on the specifics of their activities:

• excise taxes (Chapter 22 of the Tax Code of the Russian Federation) - activities related to the production of alcoholic beverages, cigarettes, gasoline and other excisable products;
• water tax (Chapter 25.2 of the Tax Code of the Russian Federation) - withdrawal of water from water sources or use of water areas of water bodies;
• land tax (Chapter 31 of the Tax Code of the Russian Federation) - the presence of LLC ownership of real estate objects or land plots;
• transport tax (Chapter 28 of the Tax Code of the Russian Federation) - the presence of vehicles in the ownership of the LLC.

The LLC also pays insurance premiums for its staff of employees in accordance with Chapter 34 of the Tax Code

Personal income tax in the coming year of the yellow dog

The budget is filled with the help of tax levies, which are paid by residents of our country, as well as individual businesses and organizations. Each collection brings a certain amount of money into the state treasury. According to the degree of budget filling, personal income tax is one of the most important and abundant.

Changes in personal income tax are still only predicted

The standard rate for personal income tax (personal income tax for short) is 13%. The levy applies to any income received by citizens. Please note that income does not necessarily mean only cash receipts. Property objects are also considered income, so you often have to pay money to the treasury upon receipt.

The rumors circulating around personal income tax in 2021 are disappointing. Citizens began to sound the alarm, because they say that income tax collection will rise by several percent. This concern is justified primarily by the fact that in the conditions of not increasing wages, as well as the ever-increasing prices of housing and communal services, the rising cost of food, clothing, medicine and other goods, another significant piece will be taken away from the monthly payment received at the main place of employment .

They say that until elections are held in the country, no changes will be announced, since the tax increase will have a very negative impact on the image of the government. However, after that we can expect some changes.

As representatives of government agencies say, increasing the tax rate on personal income is a necessary measure, since in times of crisis the country needs money circulation. Despite the unpopularity of such a measure, it will have to be accepted.

However, by the end of 2021, residents of our country will most likely begin to be charged at an increased rate. Thus, the Ministry of Finance of the Russian Federation states that raising it by 2% from the current value will ensure the flow of an additional half a trillion Russian rubles into the state treasury per year.

It should be noted that the 13% rate is not the only relevant rate for tax collection on the income of an individual. In addition to this, the following tariffs also apply.

1. 30% is paid by citizens who do not have resident status in relation to our country. Having the required status means staying on the territory of Russia for at least 183 days in a consecutive 12 month period. Please note that this period has nothing to do with the calendar year; the year will be calculated from consecutive monthly periods.
2. The personal income tax paid when receiving a prize in a promotion or event of a similar nature also increases compared to our usual rate of 13%, and becomes equal to 35%. Read about this in our special article.

Citizens are especially concerned about payments related to wages. Thus, a significant portion of 13% was taken away from the salary received at work each month, which then went to the state.

To make it clearer, let's give an example. Imagine that the salary at your workplace is 30 thousand rubles. Now every month you will not receive the specified amount in your hands, but only 87% of it. To get the tax amount, you need to multiply the salary by a rate of 13%. As a result, we receive 3 thousand 900 rubles. The amount is not small, especially considering that the situation in the country, as we have already mentioned, is difficult.

In addition, since the tax scale is the same for everyone, it turns out that the wealthy layer of the country’s population and the unsecured, even socially unprotected, pay the same. As a result, the first group live as before, and this is good, but the second group is on the verge of poverty.

However, the development of progressive differentiation of rates depending on the wealth of each individual citizen is a prospect so vague that it is not even seriously discussed at government meetings. So we cannot expect any relief from the tax burden of citizens in the area of ​​personal income tax.

Preliminary forecasts indicate that the personal income tax rate will be raised to 15%, paid from the income received by each citizen. At the same time, it is also possible to reduce other tax fees, which will indirectly affect the welfare of taxpayers.

There is also a possibility that residents of the Russian Federation will have the opportunity to apply a minimum tax deduction when assessing personal income tax. Its size will be equal to the subsistence minimum.

However, most likely, only socially vulnerable categories of the population will be able to obtain the right to use

In addition, a bill has been submitted for consideration that proposes to exempt citizens whose wages are less than 15 Russian rubles from paying personal income tax in full. He also calls for increasing the rate for those citizens who have so-called incomes above the norm.

More precisely, this project will presumably be implemented as follows:

• those citizens whose income is from 180,000 to 2,400,000 rubles will have to pay a tax fee of 13%;
• for people whose income will range from 2,400,000 to 100,000,000, they will make payments to the treasury in the amount of 30% of the income received, as well as make a fixed annual payment, the amount of which is 289,000;
• those persons who receive an annual income of more than 100 million rubles will be required to make payments to the treasury for personal income tax, the amount of which will be 29,600,000 units of national currency, in addition, they will have to deduct 70 from that part of the income, which exceeded the 100 million limit.

Domestic experts predict that such active changes related to personal income tax will only lead to citizens starting to look for legal and illegal loopholes to hide funds. The shadow sector of the economy, which is currently very large, may grow even more, which will not improve, but will only worsen the Russian economic crisis.

Personal income tax

Personal income tax. This is the main tax. We all know about him, he is well known. In our country it is 13%. It is paid on any income. Be it working in an organization, teaching, renting or selling real estate or a vehicle, winning the lottery, and so on. Yes, yes, Zhora, “I came in a couple of times just to broadcast” is also taxable.

So in order to pay you 50,000 rubles, the company adds 5,600 rubles on top. So much for your fancy hat. Let's move on.

Corporate income tax

Legal entities pay income tax to the state treasury at a fixed rate, which currently amounts to 20% of the funds received by them. Let us remember that profit is not income, that is, the proceeds of an enterprise, but money earned, from which all production costs have been subtracted.

Let's give an example. You run a store where you sell vegetables and herbs that you grow yourself. Let’s assume your revenue for a certain tax period amounted to 50 thousand rubles. In the process of arranging greenhouses and growing vegetables, as well as for the purchase of packaging and other necessary production expenses, you previously paid about 25 thousand rubles. To calculate the taxable base (profit), you need to subtract expenses from revenues. We will receive: 50-25 = 25 thousand - the net profit of your vegetable shop.

The changes regarding the income tax did not affect the rate itself, but the distribution of the proceeds collected from the taxpayer. Now the federal budget gets 3% of the amount received, while the remaining 17% goes to the regional treasury.

Corporate income tax 2018

In addition, in 2021, local authorities received the right to independently differentiate rates in each individual situation. In the new year, everything will remain the same, however, representatives of some categories of taxpayers will have the opportunity to work at a minimum rate. Previously it was 13.5%, now it is 12.5%.

Corporate income tax plays a major role, however, in some specialized taxation regimes it is not deducted to the treasury, since they require simplified accounting. Let's talk about this in detail in a special article.

Hidden taxes

Further - more, when you spend your earned money, you yourself, without noticing it, contribute to the payment of regular taxes to the budget. We are talking primarily about VAT (value added tax). Yes, formally it is not you who pay the tax, but the seller or manufacturer, but they, of course, include it in the final cost of the product, work or service. Therefore, in the end, the burden of paying the tax falls on the end consumers - you and me.

The usual VAT rate is 20%, you probably remember that quite recently it was 18%, but what stability can there be without increasing taxes.

For a number of goods the rate is less than 10%, for example, for bread, milk, vegetables and fruits, and medicines. To at least roughly estimate the tax burden, let’s average the rate to 15%.

We have 16,500 rubles left, we have already given 53% to the state, but we have only just begun.

What about other taxes imposed on organizations, which they include in the cost of their products, which we then buy. For example, income tax is 20%, almost all large companies pay it.

Or, for example, you came to the store to buy fish. Have you ever thought that its price includes a fee for the use of aquatic biological resources, which was paid by the company involved in the fishing.

Value added tax next year

Changes in tax legislation also affected the fee, the payer of which is companies selling any product. Despite the fact that they are responsible for paying value added tax, indirectly the entire burden falls on the shoulders of tax payers. The fact is that the products on which additional costs are imposed are purchased by ordinary citizens. Knowing this, companies selling goods include in the cost of products not only their own surcharge, but also the amount of tax due.

Let's take a closer look at how and who will be affected by the VAT innovations.

The most stunning news regarding the changes in this area is that as 2021 approaches, some purchasers will be forced to play the role of tax agents.

This applies primarily to goods represented by scrap metal, that is, to:

• used aluminum and other metals with their alloys;
• non-ferrous and ferrous metal waste;
• raw skins of skinned animals.

All of the listed types of goods in our country were previously exempt from paying the required tax fee, however, now the person purchasing them is obliged to calculate value added tax. However, this rule does not apply to ordinary individuals, but to individual and legal entities that acquire the above names.

In addition, some intermediary companies are excluded from the list of tax agents. These include:

• telecom operators, the list of which is listed in the Federal Law on the Russian payment system;
• subjects of the national payment system.

There are three main rates for value added tax:

• the standard rate is 18% of the markup on the product;
• if the transaction performed is excluded from the list of those subject to 18% taxation, then the rate will be 10%;
• in all other cases the rate will be 0%.

The requested tariffs remain the same and continue to apply.

In addition, from the first of January of the next year, tax payers forever lose the right to receive a deduction in the form of input VAT on those categories of goods that were purchased using public funds.

As for operations carried out for the sale of re-exported goods, in 2021 the rate on them is reduced to zero. However, only on the condition that the goods have already undergone all customs procedures specified by law.

In addition, a much larger number of people have acquired the right to receive VAT at a zero rate. It will also be possible to waive the zero rate for the required tax levy on exports in the coming 2021.

Changes in tax legislation will affect all Russian citizens

Blog about taxes by Vladimir Turov

Hello friends.

So, let’s return to the Ministry of Finance project “Main directions of budget, tax and customs tariff policy for 2021 and for the planning period of 2021 and 2021,” which I began to analyze in the previous article. The document was worked out very well, I’m not being sarcastic.

What does the Ministry of Finance plan to do regarding businessmen and taxes in 2021? The agency is going to equalize tax conditions for domestic and foreign online trading operators. “Preventing the sale of substitute goods (surrogates) for diesel fuel without paying excise taxes.” This is a big, big market for how our businessmen evade excise taxes. But, if you, dear officials, can cope with this and at the same time make sure that people are not thrown out onto the street, and hundreds of Russian companies do not go bankrupt, I am all for it. But let's not forget to review and calculate the economics of survival. According to my modest, modest calculations, if all Russian businessmen are now legalized, approximately 20-25% of companies will close immediately, instantly. The question is: will the economy benefit or lose from this? The economy as a whole will lose. Therefore, let's use common sense.

Point No. 4: “Suppression of abuses using the single agricultural tax regime (USAT)”.

I watched an absolutely wonderful video of farmers signing the charter. I recently advised a businessman on the results of signing this charter. He is a big trader. He signed a paper in which he undertook to no longer engage in cash transactions... This businessman switched to a simplified system so that grain could be bought without VAT and sold without VAT. The maximum limit on the simplified system is 150 million rubles. You know, every month he opened two new companies... I told him: “Brother, new rules have come out, now they will close you down on a different basis. It turns out that from 12 to 25 simplified companies pass through you and all of them cost 150 million. You understand, according to the new rules, the tax authorities will unite you into a single whole and charge you additional VAT and income tax?” He grabbed his head. Without cashing out, he cannot survive, he is ruined. It is a fact. Now he can’t work on the classics. Because, thanks to cashing out, he was taken for a soft spot, the criminal article is shining... He switched to a simplified law and it seems that according to the law he can have 25 companies, but according to the new rules of Article 54.1 of the Tax Code of the Russian Federation, which was introduced by No. 163-FZ and the corresponding letters of the Federal Tax Service of Russia , the tax authorities will again take him for a soft spot. Because this is a fragmentation of the business. Question: how can he survive? Should he create conditions for himself, or maybe the state will take care of this?

The state took care. Here is a whole list of measures. By the way, many of the measures that the Ministry of Finance has developed are very, very reasonable. Therefore, gentlemen, agricultural producers and traders, if you are interested, look in detail at point No. 4 “Suppression of abuses using the single agricultural tax (USAT) regime.” Read what measures will be taken against the Unified Agricultural Tax and traders, many of which are very reasonable. Many thanks to the Ministry of Finance.

Point No. 5 “Suppression of abuses associated with the use of tax benefits in the form of exemption from VAT on the sale of scrap and waste of ferrous and non-ferrous metals”.

“Recognition of buyers of certain types of goods (scrap and waste of ferrous and non-ferrous metals, secondary aluminum alloys, raw hides) as tax agents and imposing on them the obligation to pay VAT to the budget in order to suppress illegal compensation schemes and VAT evasion.” It is a masterpiece".

I translate into Russian. Of course, this is just an experiment for now. By the way, the Ministry of Finance wrote in its letter that the bill has already been developed. What I will now translate into Russian comes into force on January 1, 2021. An innovation for those who work with scrap ferrous and non-ferrous metals, secondary aluminum alloys, raw materials, hides (perhaps this list will be expanded). When you buy something like this from your supplier, your seller, you will pay VAT directly to the budget. Thus, cashing out disappears.

What did a businessman do before when working on the “classic”? He paid money to the cashing office, sent it away, allegedly bought something from this “gray” company. Set VAT to be deducted or refunded, thus removing value added tax. At seminars, by the way, I say bluntly that this is a robbery of the budget. But I also say that many businessmen simply will not survive without this, they will go bankrupt.

So, gentlemen businessmen, the good news is that from January 1, a federal law comes into force, according to which certain categories, before buying something from a supplier, will have to pay VAT directly to the budget. This is written in paragraph No. 5.

I recommend that you study this “masterpiece” document yourself.

Clause No. 8 “Suppression of abuses associated with the use of the patent tax system”.

What a beauty... If a person has the right to work on a patent to reduce his tax liability, is this now an abuse? I quote: “...to minimize taxation for this type of business activity such as leasing (renting) residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership. It is proposed to limit the total number of such objects (total area of ​​objects) in respect of which an individual entrepreneur can apply the patent taxation system, as well as to clarify the types of business activities in respect of which the taxation system in the form of a single tax on imputed income and the patent taxation system can be applied.”

It turns out that they are again going to adjust Chapter 26.3, Chapter 26.5 of the Tax Code of the Russian Federation. Gentlemen, officials, do you have enough mechanisms? You can set such coefficients by regional laws that without additional federal laws you can kill anyone.

I consult with real businesses every day. For example, the city of Moscow. Yes, in Moscow now, when leasing assets or real estate, it is many times more profitable to use the patent system than, say, a simplified 6%. Okay, let's take the Moscow region. Same. I personally calculated it on myself. The difference is 8 thousand rubles per year. Okay, let's take Makhachkala. I advised a businessman who has many, many different areas. Patent system of taxation when leasing real estate. It’s easier to work with the simplified 6%.

Why are you going into this area? Enough with the administration and cooking. The regions will figure it out themselves. This is a regional prerogative. Why change the Tax Code again, once again? You're already fed up with these changes.

Imagine a family. You are a man (surely men came up with these sentences). You come home and your wife changes the rules every day.

I'll give an example for fun. When I say that every day you, officials, introduce from 15 to 50 regulatory acts that change the life of a businessman, I am not pulling this out of thin air. I am subscribed to the following sections of legislation in the ConsultantPlus system: basics of public administration, labor and employment, finance and taxes, banking... Since January 1, 2021, more than half a million Russian businessmen have had their accounts blocked in order to combat the financing of terrorism and laundering of proceeds from crime. by... I have a question: are you saying that half a million Russian companies finance terrorists?

How many regulations were issued today? 15. Not enough. In the spring, officials released 50 pieces a day. Yesterday there were 13. Usually 30-50. Fine. 13 normative legal acts and draft laws yesterday and 15 today – how’s that? I am categorically against abuses, but I am also in favor of ensuring that the legislation does not change for decades, so that we at least have time to get used to it a little...

Let's return to the Ministry of Finance project "Main directions of budget, tax and customs tariff policy for 2021 and for the planning period of 2021 and 2021." So, they will involve the self-employed in the formal economy. That is, for the self-employed to pay taxes with us. They will create equal competitive conditions in the market for retail sales of alcoholic products. The procedure for calculating excise taxes will be improved in order to strengthen control over the circulation of ethyl alcohol and alcohol-containing products.

If you think that all these improvements are aimed at relaxation, no, they are aimed at establishing order by tightening things up. They will clarify the types of business activities for which UTII, the patent taxation system and reduced insurance premium rates for payers on the simplified taxation system may be applied in connection with the introduction of OKVED-2. It’s a good idea, the most important thing is that it doesn’t go towards the negative side. Indeed, OKVED-2 has been introduced and it is necessary to restore order in this area so that there is no confusion. But I really hope that the benefits that we had until 2023 will continue.

Next, colleagues, a separate section: “ Tax policy measures aimed at facilitating administration and reducing administrative costs ”... I talked about the bad. And I will tell you about the good things in the next article. We will figure out what administrative costs will be reduced to make our lives easier.

Thank you, dear colleagues. I hope this article has been helpful to you.

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Vladimir Turov

Head of legal practice, practicing and leading specialist in tax planning, building individual tax schemes and holdings, optimizing financial flows.

Let's sum it up

Tax rates in 2021, like other nuances in the field of tax legal relations, will undergo serious changes. For some segments of the population they will seem too harsh, others, perhaps, on the contrary, will be happy with their introduction. Only one thing can be said for sure: in order to obtain accurate data on government decisions made regarding the taxation system and their smallest details, it is necessary to wait until the coming year. Let's hope it brings only good things.

Review: Major changes to tax legislation in 2018