The public organization "Support of Russia" proposes to reform the tax system for small businesses. The letter with this content was sent to the Minister of Finance of the Russian Federation Anton Siluanov by the president of the association Alexander Kalinin, TASS reports.

The agency emphasizes that the representative of "Support of Russia" confirmed the authenticity of the letter. The proposals are related to the fact that in 2021 the abolition of the single tax on imputed income (UTII) is planned.

According to the business association, UTII remains popular among entrepreneurs - it is adhered to by more than 2 million taxpayers, including 1.8 million individual entrepreneurs and more than 261 thousand legal entities.

For them, he suggests a preferential rate of 15%, and local authorities can reduce it to 7.5%. Moreover, insurance premiums are deducted from the total amount. The UTII is charged not from the income that was received, but from the imputed, that is, potentially possible for a certain activity. Other characteristics also affect the amount: room space, number of employees and vehicles.

According to the law, UTII can be executed by entrepreneurs engaged in the following types of businesses: retail, catering, domestic and veterinary services, as well as repair, maintenance and washing of cars and motorcycles, distribution and placement of advertisements, rental of retail space or land, provision of temporary accommodation, transportation of passengers and goods, as well as parking.

Speaking about UTII, Siluanov previously noted that when paying taxes based on the area of ​​the trading floor, and not revenue, "often there is simply tax evasion." In this regard, the government decided not to renew it after 2020, he explained.

“Because through the UTII, we see that there is a significant tax evasion,” the minister added.

Three sentences

Kalinin believes that in connection with the abolition of UTII, it is worth making other taxes more attractive. For example, the simplified tax system (STS). To make it more accessible, the “Support of Russia” proposed increasing the income threshold to 300 million rubles - now only those whose incomes are below 150 million rubles can count on it.

The STS rate, if the entrepreneur decides to pay it on income, is 6%, but regions can reduce it to 1%. If the businessman decides to pay income tax, the spread will be from 5 to 15%, depending on the decision of the authorities of the constituent entities of the Russian Federation.

The second proposal from Kalinin relates to the patent system of taxation. So, according to him, those who choose this option now can not provide advertising services and retail trade if the area of ​​their hall is from 50 to 150 square meters. m

In this system, the maximum rate is 6%, and the minimum rate can be set at even 0% for those entrepreneurs who first registered and are engaged in industrial, social or scientific work, or who are engaged in the field of household services.

The chapter "Support of Russia" offers to provide the opportunity to use this system to everyone who can receive UTII. Kalinin also called for the removal of insurance premiums from the patent system, as was done in the single tax on imputed income.

Kalinin's third proposal concerns a system of benefits. According to him, the current borders between medium and large businesses were established more than three years ago - this is the number of employees up to 250 people and an annual income of 2 billion rubles. He believes that it is advisable to increase these criteria to 500 employees and 4 billion rubles of income.

This will allow the business, which was previously considered large, to receive privileges for the average - loans at a rate of less than 8.5%, quotas for participation in public procurement, state guarantees and sureties, preferences for residents of industrial and industrial parks.

  • AGN "Moscow"

However, economist, teacher of the Russian Presidential Academy of National Economy and Public Administration under the President of Russia Vladislav Ginko believes that at the moment there are enough opportunities in the country to take advantage of tax benefits.

“We already have one of the best preferential tax systems. We also have priority development areas, where there are completely unique conditions, we have special conditions for certain types of business, ”he told RT.

Ginko emphasized that such changes could shift the burden of taxation from business to ordinary citizens.

“The question is who we want to shift the burden of taxes on. Shifting from business to citizens, I now do not consider it appropriate. We have increased the VAT rate, we have made a reform of the pension system. That is, further on, all the same, business needs to understand that in terms of finances it is a key source for the implementation of national projects, ”the expert said.

The economist believes that the business association seeks to improve the investment climate, but it is worth concentrating on other areas.

“The proposal of the“ Support of Russia ”can be taken as the wish of the business to better develop the investment climate. You need to understand that the best development of the investment climate, including, means that the business should take more responsibility and leave more money inside the economy, ”the analyst concluded.

Reform for the self-employed

Earlier, on October 4, the Federation Council proposed starting in 2020 to extend the self-employed taxation system to all of Russia. Now only residents of Moscow, Moscow region, Kaluga region and Tatarstan have the opportunity to take shape in this way.

“Given that more than 200 thousand people have registered as self-employed and the special tax on professional income as a whole has paid off, we suggest extending it to all regions next year,” said Federation Council Speaker Valentina Matvienko, noting that the experiment “has a good result".

Recall that if a citizen works without wage laborers or rents out housing, and his income, not including his salary, is not higher than 2.4 million rubles a year, he can become self-employed. This allows you to pay taxes in the amount of only 4% if it works with individuals and 6% if with companies. This opportunity appeared on January 1, 2019 and only for four pilot regions.

Siluanov, speaking about the conditions for the spread of this opportunity to the whole of Russia, noted that a certain list of professions should be drawn up, whose carriers can switch to this scheme.

“This list of professions should be fixed. In this case, we will be ready to extend this mechanism to the subjects of the Russian Federation, ”he said.