The tax law on special tax regimes in the Russian Federation has been adopted

18.06.2012 On the 15th of June the Federation Council adopted a law about amendments to the Tax Code, according to which the order of application of existing special tax regimes will change and the provisions of the patent system of taxation will be provided in a separate chapter.

The object-matter of the Federal Law (№ 499566-5 «On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation") is to promote small business development by improving preferential forms of taxation.

So, it clarifies definitions of business activities and physical performance in terms of the tax system in the form Unified tax on imputed income of individual entrepreneurs (UTII). On January 1, 2013 the application of the special tax regime will be voluntary.

Also, it provides the right of taxpayers to reduce the amount of tax on contributions, paid by employers under voluntary personal insurance agreements, concluded in favor of employees in the event of temporary disability. The limit value of income, allowing the use of simplified tax system, is set at 45 million rubles, while limiting its use - in the60 million rubles.

The most significant amendments relate to a unified tax system of entrepreneurs on the basis of patent, which is now in a separated form of special tax regimes.

Instead of one article 346.25.1 Tax Code, introduced a whole chapter 26.5 “The patent system of taxation” The new special tax regime is designed for individual entrepreneurs, the average number of employees who do not exceed 15 people. According to the existing unified tax system on the basis of patent, it allowed not more than 5 employees.

Expert’s opinion

Last year, Ukraine has passed this way, which now remains to be Russia. As usual "in one’s own way."

At the time, the introduction of similar tax regimes of small businesses and the adoption of patents – fundamentally lifted the problem of criminal cash funds.

Every company, which needed relatively small funds to pay illegal salaries and bribes regulatory authorities "merge" to "entrepreneurs on the patent" "non-cash payment, and they, in turn, cashed it for a small percentage. Thus, a large number of variegated cashed offices remained out of work. A large switched to the large turnovers and, of course, under the control of "shepherds and watchmen." Well, that was easier to control.

After the change of power in Ukraine, the idea that ordinary private businesses that are cash means are - first of all, the most important sponsors of the corruption among honest firefighters, tax and other substances, and secondly, not controlled, because of cashing and use them full according to the laws of Ukraine, after payment of all compulsory contributions.

Irregularity! Now taxpayers of unified tax system and patent in Ukraine are “cut”.

Conversion centers raised their heads in anticipation of fresh orders. And Ukraine meanwhile dropped a worldwide ranking of Doing Business in 2012 from 149 to 152 line out of 183 possible.

At the same time Russia rose in the same ranking from 124 to 120 place.

And there is hope that the Federal Law of Russian Federation № 499566-5 «On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" will improve the business environment in the country and will provide additional opportunities for the development of small and medium-sized businesses in Russia.

One small businessman who earns enough money, supports at least himself, his family and helps parents. That, of course, reduces the social burden on the budget and, more importantly, the social tension in society.

Russia begins to go by this way. We hope that it will avoid the mistakes and temptations.

On the basis: http://www.nalog.ru/

Yaroslav Lomakin ( Managing Partner of Honest & Bright Company Ltd )