The authorities have returned to the discussion of the sales tax - with the introduction of new cash registers it will become easy to administer, six federal officials told Vedomosti. Sales tax can become an alternative to raising the VAT rate in a tax maneuver (the Ministry of Finance proposes to reduce the insurance premium to 22% and increase VAT to 22%), three of them say. There is still time for discussion, one in three indicates, all tax decisions will be made after May 2018.
The idea is being discussed within the economic bloc, the official knows, and has not yet been submitted to the government level. This is not about the classic sales tax, but about the trade tax, explains another official: this will allow you not to highlight it in the check and not to increase the price by the amount of the tax. And yet there will be no contradiction with the decision of the Constitutional Court, he emphasizes.
The collection cannot be more than 2–3%, the official suggests: the higher will be the withdrawal into the shadows. The idea is being discussed only in conjunction with the refusal to increase the VAT during a tax maneuver, he is convinced that the trade tax is the best alternative to raising the VAT. The increase in the VAT rate increases the burden on everyone, diverts working capital, and the collection will only affect retail, he argues.
There is also an idea to transfer part of the collection to the municipal budget, another official knows: municipalities will be interested in installing new retail cash registers. But it is possible to decide on this only if there is 95% confidence in the work of cash registers, the main administration tool, he points out.
The Ministry of Finance does not comment on changes in the tax system until a unified government position on this issue is developed, the ministry's press service said.
In accordance with the established procedure, the Ministry of Economic Development did not receive such ideas, said his representative.
Reducing the rate of insurance premium during a maneuver is a separate topic, says one of the interlocutors of Vedomosti. If you introduce a sales tax, then the contribution can be reduced, but not so radically, notes another: in any case, this is a redistribution of the load.
From July 2017, new cash registers will be mandatory for those who already use cash registers, and from July 2018 - for those who are not currently required to have a cash register.
A separate question is whether it will be possible to establish administration, the official says: the scandal with the lack of fiscal memory showed that it is not so easy even to re-equip the existing stores. A shortage of technical equipment (cash registers themselves and fiscal accumulators) was observed in the regions, errors were recorded in the operation of new equipment, said Dmitry Sazonov, head of the monitoring group on the use of cash registers of the entrepreneurial platform (quoted by Interfax).
If the regions are given a new tax, it will be possible to centralize most of the income tax to the federal budget, the official argues: now, out of 20% of income tax, 17% remains for the region, the new breakdown may be 10% for the center and the region. Regions will be able to receive additional revenues: the trade tax will be much more stable than income tax, he continues: the federal budget will be able to reduce transfers, the system will become more balanced. As a result, you can get two maneuvers at once - tax and budget, concludes the source of Vedomosti.
The collection format is good for two reasons: firstly, it is already in the Tax Code, and secondly, it allows you to bypass the decision of the Constitutional Court, the official explains. On January 14, 2003, the Constitutional Court ruled that levying sales tax on the value of goods purchased by individual entrepreneurs was contrary to the Constitution.
Sales tax can be collected, it's not about administration, but in principle: this is wrong and contrary to the spirit of the law - two turnover taxes at the same time, you have to choose either VAT or sales tax, a high-ranking official said. "It is better to raise VAT," he is sure, "it is going well, understandable honest money with added value." The basis for taxes is different, another official points out: there is the concept of retail sales, this will be the basis for collection.
VAT will still guarantee more reliable receipts, the former official warns. In addition, different regions will have different levels of sales tax collection and Moscow and St. cash registers, the interlocutor of Vedomosti is worried, and the cash system has not been fully tested. If the cash registers do not show efficiency, it will turn out that a lot of money was spent just like that, so in any case it is necessary to develop this mechanism and make it effective, argues a federal official.
The introduction of a sales tax in the current conditions at a rate of 2 to 5% would give 0.3-0.8% of GDP (in 2015), it follows from the calculations of the Gaidar Institute, and Moscow would receive 15.6% of all revenues, Moscow region - 6.3%, Krasnodar Territory and St. Petersburg - 4.2% each, 20 regions with the largest retail turnover would receive 63% of all fees.
The very fact that the authorities have learned to administer the cash desk cannot serve as a sufficient condition for such a collection, in fact, it duplicates VAT, says Alexander Deryugin, senior researcher at the RANEPA budget policy research laboratory. It is possible to give money to the regions, for example, through the centralization of insurance premiums for the non-working population (0.8% of GDP), he points out, if taxing consumption, it is better to do this through VAT, because such a tax already exists.
Both the increase in VAT and the introduction of the sales tax are inflationary, points out Alexandra Suslina from the Economic Expert Group, that is, their increase can hit consumers' pockets. The Ministry of Finance estimated the contribution to inflation from the increase in VAT by 4 percentage points at 2 pp. The increase in the tax burden will automatically lead to a comparable increase in retail prices, says an employee of one of the largest retailers. Another retailer agrees with him.
According to one of the interlocutors of the publication, the NSP cannot be more than 2-3%. Otherwise, the business will go into the shadows. He noted that the idea is being considered only in connection with the refusal to increase VAT in a tax maneuver: the increase in value added tax will increase the tax burden on everyone, and only retail trade will feel the sales tax.
Of two evils
Sales tax in Russia was introduced twice. At first, it operated in 1991, but was canceled in 1992. Then the tax appeared in 1998, the decision on the amount of the EPT was made by the regional authorities. In 2004, the Constitutional Court of the Russian Federation declared the regional tax unconstitutional and canceled it. The maximum EPT rate was 5%.
The last time the question of returning the NSP was raised three years ago. Then the media wrote that the idea was supported by President Vladimir Putin. The likelihood that a sales tax will be introduced in Russia was estimated by sources from the presidential administration at 90%. At that time, the government also discussed an increase in the VAT, and they were ready to abandon it in the event of the revival of the NRS.
VAT is seen as a potentially more profitable item: Russia has the 12th highest rate in the world. VAT revenues are a key source of revenue for the RF budget. A 2% increase in value added tax would bring the state treasury 0.5 trillion rubles. Due to sales tax, regional budgets could attract up to 200 billion rubles a year, as calculated in September 2014 in the Ministry of Finance.The introduction of a sales tax will provide revenue specifically to regional budgets. VAT goes to the federal treasury and then to the constituent entities in the form of subsidies. Today, the number of recipient regions exceeds the number of donor regions. This means that in the amount of money, the needy subjects can receive much less than they deduct. Thus, the introduction of a sales tax will help regional authorities to independently solve local problems. However, at the same time, there is a high probability that retail prices will increase by more than 3%.
It should be noted that an increase in tax rates and the introduction of new taxes does not always lead to an increase in budget revenues, but most often provokes a rise in prices and slows down the development of retail trade. The fact is that tax innovations are always shifted onto the shoulders of ordinary consumers, and this does not stimulate them to buy more.
“From our point of view, such initiatives are more or less equally beneficial for the growth of tax revenues, but disastrous for consumers and the economy as a whole. VAT is the most collected tax, and any increase in it will immediately lead to an increase in prices, and in reality it will not be the 1.5-2% that the Ministry of Finance says, but 5-8%. It's simple: companies will not only include a new tax in prices, but also the likely extinction of consumer demand.
As for the sales tax maneuver, there is one definite plus: it will only hit the retail sector, while VAT would affect all industries at once. There are additional advantages: it does not provide for deductions, it is easier to control its payment. Indeed, in the case of VAT, companies, especially small businesses, can always “forget” to punch a check. In the case of sales tax, such a situation is not possible, ”says Chief Analyst of the International Financial Center Stanislav Soldatov.
07.06.18
Russian President Vladimir Putin considers the introduction of a differentiated personal income tax rate and sales tax inappropriate. According to the Russian president, a progressive tax scale leads to tax evasion. Sales tax, in his opinion, will lead to an increase in inflation, which will put pressure on the economy and citizens. “As you know, many propose to change the personal income tax. Including political parties that are in opposition, but are represented in parliament .... 1 96125.05.18
Sales tax will not be revived in Russia, said First Deputy Prime Minister Anton Siluanov. 1 09224.04.18
Sales tax was abolished in the country in 2004. But, according to media reports, it can be returned in order to compensate for government spending on medicine, education and infrastructure. 1 3 11311.12.17
Vedomosti, citing federal officials, reports that the authorities have returned to a long-standing idea - a sales tax. It is being discussed as a replacement for another tax - on the movable property of organizations, the exemption for which has been canceled at the federal level. Entrepreneurs call it "the tax on modernization" and are actively seeking its cancellation, in particular, through an appeal to the first deputy chairman of the government, Igor Shuvalov, the newspaper writes. Abolish the tax on the "engine" ... 1 1 72525.04.17
The Ministry of Finance proposes to implement the tax maneuver "22/22", while the introduction of a sales tax is excessive, the head of the Department of Tax and Customs Policy of the Ministry of Finance Alexei Sazanov told reporters. “The Ministry of Finance proposed to introduce a tax maneuver - a decrease in insurance premiums and an increase in VAT,” Sazanov said. "Introducing a sales tax is, in our opinion, redundant." The tax maneuver proposed by the Ministry of Finance suggests an increase ... 48821.03.17
The Ministry of Finance is not discussing the idea of returning the sales tax, which, according to the media, could be introduced in 2019. Deputy Finance Minister Ilya Trunin told reporters about this. However, the possibility of using these online cash registers for tax purposes is now being considered. For example, an existing sales tax may be linked to the revenue of businesses. "We have a trade tax that is levied on natural indicators - the area of the trading floor and so on ... 68021.03.17
Instead of increasing the VAT to 22%, a sales tax may be introduced from 2019, Gazeta.Ru reports, citing a source in the government. Last week, the Ministry of Finance proposed to raise the VAT rate, while reducing the rate of insurance premiums from 30 to 22%. If the proposal to raise the VAT does not pass, an alternative is possible - the introduction of an additional trade tax at the regional and municipal levels. The tax rate is not yet known, the newspaper specifies, ... 2 1 35203.02.17
In a letter dated December 26, 2016 No. 03-07-14 / 77994, the Ministry of Finance considered an appeal with a proposal to replace VAT and income tax with a turnover tax (sales tax). The issue of the expediency of introducing a sales tax, including the possibility of its introduction in certain constituent entities of the Russian Federation, was considered in 2013 as part of the activities of the expert group on the development of the tax system, created on behalf of the Prime Minister of the Russian Federation with the participation of ... 66903.02.17
Letter dated December 26, 2016 N 03-07-14 / 77994 1 03523.11.16
President of the National Association of Distance Selling (NADT), which unites 17 Russian and international companies operating in the logistics market, including eBay, DPD, Pony Express, PickPoint, Hermes, Boxberry, Alexander Ivanov sent a letter to Deputy Prime Minister Arkady Dvorkovich, in which warns of the negative consequences of the introduction of VAT for international online trading platforms. This was reported by Kommersant. The president... 54415.10.14
Russia will face an economic recession and a reduction in budget revenues, if the government does not refuse to increase the tax burden on business from 2015, warns the Russian Union of Industrialists and Entrepreneurs, Prime Minister Dmitry Medvedev. But this can still be avoided. 1 09722.09.14
Together with the budget for the next three years, the government approved a number of tax changes. Some of them came as a surprise to entrepreneurs. 2 4 64519.09.14
The introduction of a sales tax at the level of 3% in the first year can replenish the own revenues of regional budgets by an average of 2.5%, says the mini-study "Sales tax cannot solve the problem of the budget deficit", prepared by the rating agency Expert RA (RAEX ). At the current level of public debt of the subjects, this will not solve the problem of their budget deficit. At the same time, the new tax will help slow down the development of the economy as a whole. By... 1 02818.09.14
The draft budget of the Russian Federation for 2015-2017 does not take into account the introduction of a sales tax, Russian Finance Minister Anton Siluanov told reporters following a government meeting. Thus, the government decided to abandon the introduction of this tax in 2015. "We did not consider sales tax as a tool to increase tax revenues of the constituent entities of the Russian Federation. We decided to go the other way - we seriously helped Moscow and the Moscow region financially ... 1 39718.09.14
The Russian government has so far decided not to submit a bill on sales tax (NSP) to the State Duma, said the head of the committee on budget and taxes, Andrei Makarov, at a meeting of this committee on Thursday. "As of today, the government's decision is not to pay this tax," he said. He noted that the deputies support this decision. “We were totally against the sales tax,” he said. According to the Ministry of Finance, the introduction of sales tax, ... 1 00918.09.14
In anticipation of the government's decision on the sales tax, the HSE Development Center assessed the macroeconomic consequences of its introduction, as well as the discussed increase in VAT and personal income tax rates. According to calculations, a return to the tax abolished ten years ago could reduce economic growth by 0.2-0.4 percentage points (pp) in the next two years, increase inflation by 0.5 pp and reduce real disposable income. incomes of the population by 0.8 pp. Conclusion of experts: tax increases should be postponed until better times, and if rates are increased, then it should be done with respect to the income tax that fills regional budgets. 1 57215.09.14
For several months now, the Russian authorities have been discussing the possibility of allowing the regions to introduce sales tax in the amount of 3% to 5%. It was not ruled out that this innovation could start working as early as 2015. 1 10112.09.14
The Russian government has not yet made a choice between the introduction of a sales tax and an increase in VAT, Deputy Prime Minister Arkady Dvorkovich told Interfax. However, he did not rule out that both of these proposals would eventually be rejected. By the end of September, the government intends to decide whether to introduce a new tax or increase the VAT rate, Prime Minister Dmitry Medvedev said in an interview with Vedomosti the other day. He stressed that any decision will have its own ... 6 1 99711.09.14
Russian President Vladimir Putin has decided to introduce a sales tax, Vedomosti reports, citing federal officials and an employee of the presidential administration. According to two interlocutors of the edition in federal departments, the final decision on the introduction of sales tax will be made by the government. The newspaper's source in the presidential administration said that the sales tax will be introduced with a 90% probability, and the VAT will definitely not be increased. ... 11 4 02710.09.14
The leadership of the Northern capital refuses to introduce it, calling it premature. 1 2 36909.09.14
Earlier, Russian Prime Minister Dmitry Medvedev said in an interview with Vedomosti that the government has not yet resolved the issue of introducing a sales tax in the regions or raising VAT. Sales tax existed in Russia until 2003 and was canceled due to low efficiency. 1 12009.09.14
The fate of the sales tax will be decided by President Vladimir Putin. The supporters and opponents of the introduction of the new tax failed to agree on the government's platform. On Monday, at the government commission on legislative activity, the issue of introducing a sales tax was raised, although this issue was not on the agenda, a source close to the two participants in the meeting told RBC. The bill was presented without the consent of others ... 4 2 10805.09.14
If the government introduces NRS, the Bank of Russia will be forced to tighten monetary policy in order to avoid sharp surges in inflation. 1 18604.09.14
The Russian Union of Industrialists and Entrepreneurs (RSPP) is categorically against the introduction of a sales tax. This was stated by the executive vice president of the Russian Union of Industrialists and Entrepreneurs Alexander Murychev at the XII International Banking Forum in Sochi. “We - the Union of Industrialists and Entrepreneurs - are categorically against the introduction of a sales tax. I think we will remove this topic together with the Ministry of Finance and the Ministry of Economic Development. This cannot be done ", -... 96629.08.14
Moscow officials at a closed meeting with representatives of small and medium-sized businesses offered them a radical tax reform, three sources in public organizations told RBC. According to them, it was presented by the head of the Moscow department of economic policy, Maxim Reshetnikov, as a system that saves small businesses from imposing a new sales tax. Yesterday, the department of economic policy answered RBC's questions promptly ... 2 13925.08.14
The refund of sales tax (EPT) will lead to an increase in retail prices, the Kommersant newspaper reports, citing Natalya Kolupaeva, senior analyst at Raiffeisenbank. Prices may rise by at least 3%, says Anton Panteleev, a spokesman for M.Video. M.Video calculated that if the sales tax had been in effect in 2013, the company's fiscal burden would have doubled compared to the previous year. In this case, the cumulative tax ... 91121.08.14
The new sales tax will increase revenues to the consolidated budgets of the constituent entities of the Russian Federation by 200 billion rubles a year, said First Deputy Minister of Finance of the Russian Federation Leonid Gornin. "We must find additional financial tax sources that will increase the level of budgetary provision of each constituent entity of the country, - he said. - In order to increase the level of balance of budgets." According to Gornin, it is assumed that ... 1 1 24921.08.14
The unified information disclosure portal contains the text of the draft law, which is supposed to introduce sales tax. The public comment will last 60 days. A new chapter 30.1 of the Tax Code will be devoted to the new tax. Sales tax will be regional, which will be reflected in article 14 of the Tax Code. Organizations and individual entrepreneurs will be taxpayers if they sell goods (works, services) in the territory of the constituent entity of the Russian Federation in which the specified ... 10 6 18320.08.14
The Russian government may reconsider its decision, already approved by Russian President Vladimir Putin, and abandon the idea of introducing a sales tax, Vedomosti writes on Wednesday, citing federal officials. The decision to introduce the tax was made by the President at a meeting in early August. As the participants of that meeting said, the financial and economic bloc of the government immediately criticized the idea and continues to consider it unsuccessful, trying to find a solution ... 1 04520.08.14
Big business tried to prove that the introduction of a sales tax in the structure that is now being discussed in the government will not allow achieving the stated goal - to solve the problem of regional budget deficits. The RUIE is preparing to send its comments on the bill to the government. The Ministry of Economic Development supports business objections. In total, the RUIE has eight comments on the bill sent last week to the government ... 1 64915.08.14
A sales tax refund can drive up the prices of many products. But, according to experts, in the current economic situation, this is the best solution. Otherwise, it will be necessary to cut salaries of state employees and stop indexing pensions. 8 2 11013.08.14
The Ministry of Finance has submitted to the government a bill on supplementing the Tax Code of the Russian Federation with a new chapter "Sales Tax", the Ministry of Finance told RBC. Regions will have the right to introduce it starting January 1, 2015. Earlier today, the Interfax-AFI agency announced the introduction of a document into the government, which was not coordinated with the Ministry of Economic Development and the Ministry of Justice, citing its source in the financial and economic block of the government, familiar with the text of the document. A source... 2 19211.08.14
At the end of July, a source in the financial and economic bloc of the Russian government told RIA Novosti that the authorities had decided to give the regions the right to introduce a 3 percent sales tax, the regions will be able to introduce it by 2018. 1 1 35505.08.14
The head of the Moscow department for economic policy and development, Maxim Reshetnikov, said that he considers it promising to grant the regions the right to introduce sales tax. Earlier, the Ministry of Finance of the Russian Federation came up with an initiative to return the tax that was canceled in 2004 - the department has prepared a draft law, which has already been sent for approval. "Sales tax can be strong, stable and independent of either external market conditions or ... 1 1 30604.08.14
The Ministry of Finance of the Russian Federation prepared and sent to the departments for approval a draft law on the introduction of sales tax by regions (EPT). The text, according to Kommersant, almost completely coincides with the text of the Tax Code (TC) chapter on this tax, canceled ten years ago. In the new edition, only the rate has been changed - 3% on the price of goods and services instead of the previous 5% - and the rule that the tax is not levied on non-cash purchases of citizens has been removed. The formal approach of the Ministry of Finance to writing the draft may indicate that the department wanted to habitually use the idea in disputes about how to balance the budget, but met with unexpected support. 4 3 59701.08.14
On the eve it became known that after a meeting with the President of the Russian Federation, a fundamental decision was made to give the regions the right to introduce a 3% sales tax; regions will be able to introduce it until 2018. 1 72801.08.14
The Russian authorities have recently discussed the possibility of allowing the regions to introduce a sales tax. The subject of discussion was both the tax rate (from 3% to 5%) and the timing of its introduction (the option was discussed to introduce a tax already from 2015 or after 2018). 1 43629.07.14
This estimate is contained in the forecast of the Center for Macroeconomic Research of Sberbank. “We estimate the maximum one-time jump in the general level of prices, provided that all regions impose a tax of 2.1%,” cites the opinion of ITAR-TASS experts. At the same time, the introduction of such a tax simultaneously with the acceleration of inflation will lead to a decrease in the volume of retail sales by a maximum of 1%, which in turn will reduce GDP by 0.5 percentage points. “The introduction of a new ... 84525.07.14
The Russian authorities are now discussing the possibility of allowing the regions to introduce a sales tax in the amount of 3% to 5%. Finance Minister Anton Siluanov did not rule out that this innovation could start working as early as 2015. 92324.07.14
The government is ready to abandon the idea of introducing a sales tax (in the amount of 3%) from next year and replace it with a 2 percentage point increase already from 2015. VAT (from 18% to 20%). Two federal officials told Vedomosti about this. This option, recall, is an alternative to the previously proposed one: in 2015 it was proposed to introduce a 3% sales tax, and after 2018 - to increase personal income tax and VAT to 15% and 20%, respectively. Interlocutors ... 4 5 14918.07.14
OPORA Rossii was the first of the business organizations to react to the statements of the Ministry of Finance about the possible introduction of a sales tax and the abolition of the threshold for contributions to the Mandatory Health Insurance Fund. Only an increase in contributions to the MHIF will increase the burden on small businesses by 37 billion rubles, businessmen complain. Experts disagreed in assessing the correctness of such a forecast. In July, the Ministry of Finance announced an increase in the tax burden on business for several ... 1 1 61516.07.14
The authorities will not keep within the forecast plans for inflation not only this, but also next year, experts conclude on the basis of the latest government initiatives. Only the introduction of a sales tax and an increase in tariffs for Russian Railways can add 2-3% to price increases. This year the inflation rate will exceed the central bank's target of 5%. According to the forecast of the HSE Development Center, this year inflation will be 6%, which coincides with the forecasted values ... 3 13 66115.07.14
The Russian authorities are discussing the possibility of allowing the regions to introduce a sales tax, the head of the Ministry of Finance Anton Siluanov did not rule out that this innovation could start working as early as 2015. The maximum level of the tax rate is considered from 3% to 5%. 1 40914.07.14
The addition to inflation from the introduction of sales tax, according to the Minister of Finance of the Russian Federation Anton Siluanov, will not exceed 1%. At the same time, he promises a rise in wages that will outstrip the rise in prices. 1 1 10211.07.14
The introduction in Russia of a regional sales tax and an increase in contributions to the MHIF from 2015. - almost a resolved issue. The instruction to work out these issues was signed by the President of Russia, two government officials told RBC. One of them claims that there is still no final decision, the other that the corresponding bill is already being prepared for the autumn session. The President did not express his opinion on this issue until the idea was worked out ... 7 3 48109.07.14
The decisions, which have now been agreed, relate to the water tax, payments for forest resources and a number of other aspects, the Deputy Minister of Economic Development said. 78708.07.14
The budget requires sacrifices: new taxes, higher rates on old ones, clever and straightforward savings. And the finance minister has to invent more and more dubious moves, so as not to speak directly: expenditure obligations are unaffordable. 1 80804.07.14
The introduction of a sales tax in the regions could accelerate inflation in Russia by about 1 percentage point. This was stated by the Deputy Minister of Economic Development of the Russian Federation Andrei Klepach, RIA Novosti reports. At the same time, he expressed doubt that most of the constituent entities of the Russian Federation would set the maximum sales tax rate. Recall that according to the forecasts of the Ministry of Economic Development, the growth of Russia's GDP in 2014 may turn out to be two times higher than the forecast level. ... 2 1 96904.07.14
As a result of the introduction of a three percent sales tax, regional budgets can receive up to 200 billion rubles in annual additional income. 18 18 79101.07.14
According to the head of the Ministry of Finance, the implementation of such an initiative will bring about 200 billion rubles to the budget. 7 1 86330.09.13
During the Sochi-2013 investment forum, Deputy Prime Minister Arkady Dvorkovich came up with an unexpected initiative: to equalize VAT and personal income tax (PIT) after 2015, that is, to reduce VAT to 15% from the current 18% and increase PIT from 13 up to 15%. “We need to calculate, think over, but in any case, this decision cannot be made earlier than 2015, although it would be nice: 2015 and taxes of 15%,” A. Dvorkovich said. According to him, rates are needed ... 10 1 85523.05.13
Officials have finally decided not to abandon VAT in favor of sales tax. This was officially confirmed to journalists by Sergei Shatalov, Deputy Minister of Finance of Russia. So for now, everything remains the same. According to the Deputy Minister, such a castling would dramatically change the tax system of the country. Moreover, the government considered such a measure ineffective. By the way, the head of the Cabinet of Ministers Dmitry Medvedev spoke about this earlier. Also, how ... 2 80607.05.13
The US Senate has approved a law on taxation of sales in online stores, which will equalize the tax burden for online and offline retailers, reports MarketWatch. Now the bill will be submitted to the lower house of Congress, where Republicans are in the lead, many of whom oppose such an innovation. Until now, American online retailers have added sales tax to the order price if the customer was in that ... 84401.03.13
Deputy Minister of Economic Development of the Russian Federation Andrei Klepach, speaking today at the Winter Grain Conference in Belokurikha, said that he did not see an opportunity to reduce the tax burden in the country, Finmarket reports. "I do not think that our tax burden will decrease. To be honest, it will even increase," he said. The agency recalls that Klepach has repeatedly expressed his point of view regarding the possibility of increasing the tax ... 92116.01.13
“At the last meeting of the Prime Minister in December, experts professionally proved the inability to completely replace one tax with another. they are both an additional source of income and a powerful tool for regional competition, but this is a solution for the next ... 80226.12.12
The government has opposed the replacement of VAT by sales tax (EPT), Prime Minister Dmitry Medvedev said yesterday, RBC daily reported. "The collective opinion is not," he said, noting that VAT is a more progressive tax. The prime minister warned that the discussion is not over at this point: the expert group will continue to study the issue in order to understand what such a reform might result in in a few years. Recall that the discussion on the return of the EPT ... 5 1 79821.12.12
The Ministry of Finance of the Russian Federation does not support the proposal of the Ministry of Economic Development (MED) to introduce a sales tax in addition to value added tax (VAT) in some regions. This was announced today by Deputy Finance Minister Sergei Shatalov. 67520.12.12
Sales tax can raise prices for goods and services, said Deputy Minister of Economic Development Sergei Belyakov, writes Rossiyskaya Gazeta. Recall that on the eve of the head of the Ministry of Economic Development Andrei Belousov said that his department is against replacing VAT with a sales tax (EPT), but does not rule out the option that in some regions the second tax can be introduced in parallel with the first. Later, Deputy Minister Sergei Belyakov explained to reporters that with the introduction ... 68019.12.12
The Ministry of Economic Development of the Russian Federation opposes the replacement of VAT with a sales tax, but at the same time does not exclude the introduction of a sales tax in addition to VAT in some constituent entities of the Russian Federation. This was announced by the head of the Ministry of Economic Development Andrei Belousov, writes RBC. He noted that this practice is used in different countries and has already been used in Russia. "As an additional tax, it (sales tax) is possible, but the feasibility of its introduction will be ... 67310.12.12
This was announced by the Minister of Finance of the Russian Federation Anton Siluanov at a meeting of the confidants of the President of the Russian Federation Vladimir Putin with the leadership of the Kremlin administration, members of the Cabinet of Ministers and parliamentarians, RIA Novosti writes. "Our tax service will now build a whole system that prevents the illegal refund of value added tax," he said. Answering a question from one of the meeting participants about the advisability of canceling VAT and replacing ... 2 1 48105.12.12
The abolition or reduction of VAT is necessary for a technological breakthrough in the industry of the Russian Federation, Deputy Minister of Economic Development Sergei Belyakov told reporters on Wednesday in Moscow. The ministry is now working on the order of the Prime Minister of the Russian Federation on the possible issue of abolishing VAT and introducing a sales tax, assessing "positive and negative effects," S. Belyakov said. "The experience of other countries, such as Japan, suggests that ... 79804.12.12
Russian Prime Minister Dmitry Medvedev proposed to return to the discussion of which tax is "more useful", writes RBC. At a meeting with members of the Russian Union of Industrialists and Entrepreneurs, he noted that when discussing this issue, "the VAT always had an influential adversary in the person of the Ministry of Finance," who "always had serious arguments." Medvedev believes that it is time to discuss this topic again. Later, Deputy Finance Minister of the Russian Federation Sergey Shatalov told reporters that the Russian government would discuss ... 1 1 65406.11.12
Deputy Finance Minister Sergei Shatalov told reporters that the next step is the government's decision to change the taxation of the oil and gas industry, RIA Novosti reports. 84701.10.12
The Russian government will later return to considering the possibility of replacing value added tax (VAT) with a sales tax, said Russian Deputy Prime Minister Arkady Dvorkovich, writes PRIME. "There are ideas on how to replace VAT with sales tax, these ideas are being worked out. I think we will enter a new round of discussion in about six months, in order to prepare all the materials and justifying calculations. If we see the feasibility, and there will be few risks, ... 2 1 75110.07.12
The RF Ministry of Finance is against the introduction of a sales tax. Sergei Razgulin, Deputy Director of the Tax and Customs Tariff Policy Department of the Ministry, told about this, RIA Novosti reports. According to him, the introduction of a sales tax may lead to increased inflation and other negative consequences. A little earlier, the head of the Federation of Independent Trade Unions of Russia Mikhail Shmakov at a meeting of the Russian tripartite commission on ... 2 1 52126.06.12
In Japan, the lower house of parliament has approved a bill proposed by Prime Minister Yoshihiko Noda to double the 5 percent sales tax, Bloomberg reported. The bill sparked serious controversy, which led to an intensification of the split in the leadership of the ruling party. According to the bill, the sales tax will be increased to 8% in April 2014 and to 10% in October 2015. The goal of raising ... 68715.02.12
Today is the deadline for the execution of Vladimir Putin's order to develop a tax maneuver. As it became known to RBC daily, the issues of fiscal reshuffle will be raised today and at a closed meeting with Dmitry Medvedev with the participation of First Deputy Prime Minister Igor Shuvalov in Gorki. However, experts agree that key decisions on the tax maneuver (largely related to the modernization of the VAT) are unlikely to be made before the presidential elections. ... 1 65530.01.12
The government is discussing the possibility of increasing the value added tax (VAT) as one of the options for a tax solution that "stabilizes" the fiscal system of the Russian Federation. On Friday, on the sidelines of the session of the World Economic Forum in Davos, First Deputy Prime Minister Igor Shuvalov admitted it. The decision to increase VAT above 18% was not made, but its goal was determined - to provide resources for financing infrastructure projects. She... 1 20926.12.11
A number of Russian governors propose to partially replace the value added tax (VAT) with a turnover tax, transferring the latter to the regional level. The Ministry of Finance and the Ministry of Economic Development of Russia spoke out against, noting that turnover taxes are characterized by low collection rates and have a depressing effect on business. Governor of the Astrakhan Region Alexander Zhilkin, speaking at a meeting of the State Council in the Kremlin on Monday, said that ... 1 564
Sales tax will not be revived in Russia, said First Deputy Prime Minister Anton Siluanov
Anton Siluanov (Photo: Vladislav Shatilo / RBC)
The government will not impose sales tax. This was stated by First Deputy Prime Minister and Finance Minister Anton Siluanov at the session "Will budgetary and tax policies become factors of economic growth?" within the framework of SPIEF-2018.
“No,” the head of the financial and economic block of the government replied to the question of the head of the State Duma Committee on Budget and Taxes Andrei Makarov, whether a sales tax will be introduced in Russia.
Sales tax is an indirect tax actually levied on buyers when purchasing goods and services. There have already been periods in the history of Russia when such a tax was in effect - in the late 1980s and 1990s, the sales tax was abolished in 2004. Until 2004, sales tax, which was set by the regions within 5%, was paid by companies selling goods to citizens: the amount of the tax was included in the final price of the goods. At the same time, sales tax coexisted with VAT.
The First Deputy Prime Minister reaffirmed that he is in favor of keeping the personal income tax rate unchanged. Now it is 13%. “We propose not to change the situation with income tax,” Siluanov said. “The final decision will be made by the government,” he said.
In addition, answering Makarov's question about revising the preferential 10 percent VAT rate applicable to socially significant goods, food and children's products, Siluanov stressed: "We, as the Ministry of Finance, as an economic block, are against additional taxation on baby food."
"Finishing" taxes
The government is now "polishing" proposals on the tax system, Siluanov. “There will be changes that we will fix for the next six years. There will be changes, on the one hand, and tax cuts ... such complex taxes in the form of direct taxes. There will be changes in other parts as well, ”said the First Deputy Prime Minister.
For example, the government will speed up and facilitate VAT refunds for companies, Siluanov promised. “We will speed up VAT refunds and lower the threshold for companies that can benefit from accelerated VAT refunds. Today the threshold is 7 billion rubles, we will lower it to 2-3 billion rubles, we will reduce the time for conducting a desk audit to reduce VAT, ”the minister said.
Companies can count on a tax refund when they purchase an item with VAT included. Now the Tax Code gives an organization the right to an accelerated method of VAT refunds if it has paid at least 7 billion rubles. VAT, excise, income tax and mineral extraction tax in aggregate for the previous three years.
In December 2016, President Vladimir Putin commissioned the “tinkering” of the tax system. The media reported that the government discussed such measures as the introduction of a sales tax, personal income tax from 13 to 15%, a reduction in the rate of insurance premiums from 30 to 22% with a simultaneous increase in VAT from 18 to 22%.
This Law, in accordance with the Tax Code of the Russian Federation and Part 1 of Article 20 of the Law of the Russian Federation of December 27, 1991, No. 2118-1 "On the Basics of the Tax System in the Russian Federation" establishes the sales tax rate, the procedure and terms for tax payment, the procedure for approving the form reporting on this tax. Article 1. Tax rate The tax rate is set at 5 percent. Article 2. Procedure and timing of tax payment, reporting 1. When selling goods (works, services), the taxpayer includes the amount of tax in the price presented to the buyer (customer) for these goods (works, services). 2. The date of operations for the sale of goods (works, services), recognized as an object of taxation, is the day when funds for the goods (works, services) sold are received on accounts in bank institutions or the day the proceeds are received at the cashier's office, and in the case of transfer of goods (works, services) services) to the buyer in exchange for other goods (work, services) - the day of transfer of goods (work, services). 3. The amounts of advance and other payments received on account of the forthcoming supply of goods, performance of work, provision of services are not subject to sales tax. In the future, when selling previously paid goods (works, services), sales tax is calculated in accordance with the generally established procedure. 4. When the buyer (customer) returns the goods purchased with sales tax, within the framework of the refusal of the parties to execute the contract of sale provided for by the Civil Code of the Russian Federation, or if the seller retains ownership of the goods until the moment of its sale to third parties, the data previously reflected on the accounts of the accounting of operations for the sale of products and the amounts of sales tax, must be clarified by making corrective entries to the corresponding accounting accounts. 5. The tax is payable at the place of operations for the sale of goods (works, services) subject to taxation in accordance with the Tax Code of the Russian Federation. 6. In the event that, according to the terms of the commission agreement (agency agreement, agency agreement), the actual sale of goods (works, services) to buyers is made by the commission agent (attorney, agent) and the money for the goods (work, services) sold goes to the cashier (to the settlement account) of the commission agent (attorney, agent), the obligation to pay tax and transfer it to the budget rests with the commission agent (attorney, agent), who in this case is recognized as a tax agent. In this case, the amount of tax is calculated based on the full price of goods (works, services), including the commission agent's (attorney, agent) remuneration. The principal (principal, principal), upon receipt of proceeds from the commission agent (attorney, agent), does not pay sales tax if this tax is paid by the commission agent (attorney, agent). In the case when, according to the terms of the commission agreement (agency agreement, agency agreement), the actual sale of goods (works, services) to buyers is made by the commission agent (attorney, agent), and the money for the goods (work, services) sold goes to the cashier (to the current account ) of the principal (principal, principal), the tax is paid to the budget by the principal (principal, principal). In this case, the amount of tax is calculated by the principal (principal, principal) based on the full price of the goods. 7. The amount of tax is determined by payers on the basis of accounting and reporting independently in accordance with the provisions of the Tax Code of the Russian Federation and this Law. 8. Taxpayers, no later than the 20th day of the month following the expired tax period, must submit to the tax authorities at the place of their registration a tax declaration in the form approved in accordance with the provisions of Article 3 of this Law. 9. Tax payment is made based on the results of each tax period based on the cost of goods (works, services) sold to individuals for the expired tax period no later than the 20th day of the month following the expired tax period. 10. The amount of sales tax is credited to budgets in accordance with the legislation of the Russian Federation. Article 3. Mandatory details of a tax declaration and the procedure for approving its form 1. A tax declaration must contain the following mandatory details: - the tax period for which the tax declaration is submitted; - the name of the tax authority to which the tax return is submitted and its code; - code of the reason for registration of the taxpayer; - the name of the taxpayer, the taxpayer identification number (TIN), his address, the address of the permanent executive body and the contact phone number; - the cost of goods (works, services) sold to individuals without sales tax, including those subject to sales tax, not subject to sales tax, as well as the cost of sales taxable goods (works, services) sold in other constituent entities of the Russian Federation ; - tax rate; - the amount of tax payable to the respective budgets. The tax return is signed by the head and chief accountant of the taxpayer organization, an individual taxpayer entrepreneur, or an authorized representative of the taxpayer. 2. Approval of the form of the tax return and the procedure for filling it out is the responsibility of. , in addition to the mandatory details named in this article, may establish additional details of the tax declaration. Article 4. Liability of payers and control of tax authorities 1. A taxpayer shall be liable for violation of this Law in accordance with the legislation of the Russian Federation. 2. Control over the payment of tax to the budget is carried out by tax authorities in accordance with their competence. Article 5. Legislative acts that have become invalid To consider as invalid: - The law of the city of Moscow dated March 17, 1999 No. 14 "On sales tax"; - Law of the City of Moscow of May 19, 1999 No. 15 "On the Enactment of the Law of the City of Moscow of March 17, 1999 No. 14" On Sales Tax "; -" On Amendments and Additions to Article 2 of the Law of the City of Moscow of March 17, 1999 year No. 14 "On sales tax"; - "On Amending Article 3 of the Law of the City of Moscow of March 17, 1999 No. 14" On Sales Tax. " Yu.M. Luzhkov Moscow, Moscow City Duma on November 9, 2001 No. 57