On June 5, right before the first plenary meeting of the new warehouse of the 7th meeting, the Ministry of Finance posted on its website the project “Basic directions of tax policy for 2017. and planned for 2018-2018.” (behind the text “Basic Directions...”), adding for clarification “(directions to the Order of the Russian Federation and the State Duma of Federal Laws of the Russian Federation).”

I have familiarized myself with this document and present to you the main vichavki s new, what is the main concern about the transfer of the authorities of the future to the 3rd fate. I will conduct a full analysis of the “Main Directions...” tomorrow.

A list of specific proposals for the implementation of the tax policy for 2017 and for the planning period 2018-2019.

It is planned to introduce a requirement for physical persons, which will be required on an individual basis for the hiring of certain types of services by other physical persons (cleaning, housekeeping, tutoring, supervision of children, the sick and the elderly), but not IP possibility and information about their assigned activities PDF version until the end of 2018.
Comment : Surprisingly, it seemed to me that the emergence from the shadows of self-employed hulks is being transferred on a larger scale, not only to those physical features that “give services to other physical persons.”
Individual entrepreneurs on UTII and PSN deny the right to taxation up to 18 thousand. rub. in connection with the online cash register system.
Comment: Moreover, the taxable health service is required, as I understand, in the amount of the taxable salary, then. You can use the cash register to change the amount of the tax, due payment to the budget. This is the kind of tax benefit that has not been seen in our tax system for a long time.
The deflator coefficient for UTII should be set three steps ahead. It is recommended to work regularly on a legislative basis.
It is necessary to carry out an analysis of all non-tax payments before identifying payments of a tax nature, with the coming placements of these payments according to the Tax Code of the Russian Federation.
Comment : It turns out that the Ministry of Finance knows that there are no tricky quasi-payments, which are called “non-taxes”, but in reality they are taxes. I, in addition, behind the plans of the Government of the Russian Federation, announced on January 1, 2016. (“anti-crisis plan for the Government”), the government’s draft law on “non-compliant payments” may already be submitted to the State Duma. It’s time to write to a woman, then. 2 months before the implementation of the intended?
In connection with the income tax, the rules for transferring the surplus on Mayday will be changed: the provision of “carrying forward the surplus by 10 rocks” will be affected, and a standard will be established for 30% of the transfer of the profit for more than one river.
The recovery of revenues from the federal budget will increase by 1 hundredth point, then. Based on a 20% tax rate on profits, the federal budget will be overinsuranced at 3% (at the rate of 2%), and in the regional budgets – 17% (at the rate of 18%).
It is proposed to send additional tax payments from the tax to the income for paid taxes, which create external infrastructure facilities in the Far East Region;
In 2017 The government intends to analyze the effectiveness of supplying consolidated groups of payable taxes (CPT) and, in the future, to limit the amount of change in the tax base of the payable tax base to the amount of the cash flow, collected by the cash flow participants of the group, in a size that does not exceed 30% based on the income of profit-making participants.
Behind the PDF in the “Basic Directions...” there is a single proposition, which in most minds is obvious - it is recognized that the income of pensioners does not support the taxation that is apparently planned in the 1st quarter. 2017 one-time payment.
When purchasing goods from foreign online stores, the maximum permissible limit is established after analyzing the evidence of the submission of content to foreign customers.
It is proposed to establish a mechanism for returning PDV to foreigners and paying them during their temporary stay in Russia.
The invoice documents have new indications in connection with the preparation of the process of quenching of goods within the framework of the EAEU, which ensures the possibility of “through-and-through” identification of imported goods at the time of their entry into the territory ЄАЭС before sale by a separate seller.
In both cases, it is planned to increase excise duties on wine (for certain reasons);
It is planned to introduce an independent excise tax on electronic cigarettes; Excise taxes on Tyutun products will be indexed by 10%.
It is planned to increase the excise tax on Tyutyun products by 30%, as the division is stingy with reserves until the end of life (they know about the upcoming increase in excise taxes).
For motor gasoline that does not correspond to class 5, and straight-run gasoline for the period from 2017. until 2019 It is planned to keep the excise tax rate at the same level as in 2016. - then, as stated in the new version of the article. 193 pcs reduction for 2017 excise tax rates.
Excise taxes on motor gasoline class 5, on diesel fuel and on middle distillates in 2017. it is planned to move; In the coming years, their movements will also be transferred.
It is planned to pay for food in order to pay the tax for the main food supply in order to avoid shortages on the owners of land plots, on which such shortages have been raised.
Penalties on taxes will be increased from 1/300 to 1/180 of the Central Bank refinancing rate.

First of all, I will briefly summarize the main provisions of this document, and then I would like to get to the point.

Even this whole story is based on a document known in the middle of the rock, and also from its appearance on the beginning of the story suggests some thoughts. And I want to see only so much in front of us project , try to analyze the situation after all. about it.

1) Tax policy in our region is more special than ever okay, which are especially related to the formalized provisions of this and other documents, which are called “documents” of regulations that are necessary and obligatory in the Budget Code of the Russian Federation (clause 2 of Article 172 of the Budget Code of the Russian Federation).
It's a pity, that's not the case. There was no document in us about the direct taxation policy, but the policy was still the same, so the document about the policy and the policy itself are found in parallel realities, which sometimes change, and sometimes don’t. And to clarify the fate of the election, the Ministry of Finance will not “hurry” so as not to “impose” its position on the new deputies, which will bring little peace of mind.
Moreover, Vlada herself regularly lowers the meaning of “Main Directions...”. For example, in 2015, in the main directions of the tax policy for 2016 and 2017-2018. (appeared on the website of the Ministry of Finance on July 27, 2015) nothing was said about the transfer of the function of collecting insurance deposits from extra-budgetary funds to the tax authorities. And in the present day, without any current developments and without looking back at the “Basic Directions 2015”, this idea was announced, the city had drafts of relevant legislative acts, and already 3 years ago the President signed the entire package of laws From which drive. The axis of your “main directions”.

2) Awareness of the “long-term” project of “Basic Directives” shows that we have not yet realized anything particularly new from donations. Moreover, it is almost 100% likely that they would have been otherwise voiced by the local officials of the fiscal departments in their opinion, or as if otherwise leaked out at the press.
It can be said that earlier, in the “basic directions”, it was possible to glean some new, fresh, previously unvoiced ideas and propositions, then this time the Basic Directions is not a creative act, but an act of creation, then. “implicit” is the earlier expression of an idea or a proposition.
Although it goes without saying that the “newness of the new” is neither good nor bad.
And on the one hand, no one particularly disagrees, the sphere of donations has accumulated a lot of problems that are trying to extract its greatest height, and the conservation of this process will only strengthen the situation. Even if the rejection of necessary decisions has the same negative meaning as the acceptance of mercy decisions.
On the other hand, the “overthrow of reformism”, the attempt to “destroy the government”, and being on the streets of the new “subsidized kingdom of justice and happiness”, will also bring nothing good, because The evils of a decent and larger working system do not yet promise us that they will become richer.
I’m not saying that any new reform will inevitably introduce elements of chaos, confusion, mischief, “transitional periods” and so on. Stan is quiet, who saw after the crisis of 2008 and 2014-2015. business
Moreover, even if the tax system is still incompatible with other shortcomings, tax reforms most often lead to the replacement of some incomplete tax systems with others of the same kind, and sometimes even worse.
And another “plus” is that “Basic Directions...” does not interfere with innovation. If you want the situation to be “negotiated”, you can no longer vote.
It seems to me that the tax policy cannot be revived and viewed side by side with the budgetary, financial and economic policy in the region as a whole. Tax policy is just one of the warehouses, so even if a drastic “reform” of the tax system may be subject to changes in economic and financial policy, it is obvious that such a policy is not in front of the authorities in the near future . A part cannot develop more beautifully as a whole, so it’s also not an option to count on the tax policy of miracles of reorganization economically. about it.

3) As follows from the “Basic Provisions...” the thirsty advancement of officials and the introduction of new taxes until 2018. Vlad has no plans. Perhaps this is the main idea of documents.
Thus, the main thesis of the tax policy of the President of the Russian Federation was voiced by him on the cob of 2014. - “taxes cannot be raised”, is forfeited for the time being. Looking at the fact that the State Duma has a larger constitution than the pro-presidential party, we can assume that the legislator of the 2016-2018 r.p. If we don’t work, we will inevitably pay off the tax system that we can now.

4) The equal replacement of “Basic Directives...” with the election program of the party “United Russia” (div.) can mean that the party gains from the remaining donations practically did not have any impact (acknowledging this fate) on the election laziness of tax policy at the onset of 3 years. Once upon a time, the positions of the ruling party and the Ministry of Finance have become closer to the self-employed citizens, and it is important here to respond to who is the first to the Ministry of Finance. having drunk The idea of United Russia, or “United Russia”, was submitted to the Ministry of Finance and included in the party program.

Once upon a time, I could hardly marvel that the Order and the State would promote the project “Basic Directions...”, because Any propositions (and there are many of them) are of great importance in assessing the future prospects for the development of the state’s tax policy.

Subatkova policy— all these powers have a right to give and give. The plan for the expansion of the tax sphere, which is being implemented by the state, is expanded by the Ministry of Finance of Russia (paragraph 5 of Article 165 of the Budget Code of the Russian Federation).

Substance policy of the state for 2018-2020

The main directions of the state’s tax policy for 2018 and the planned period of 2019-2020 can be seen in the project “Main directions of the budgetary, tax and tax policy for the 2018 period and for the planned period of 2019 and 2020”, for example found on the official website of the Ministry of Finance of the Russian Federation 03.10 .2017.

This draft document declares:

non-movement of the tax revenue level for heavy tax payers;
completion of the work from the systematization of the rules for the establishment and collection of non-compliant payments;

materials:

The shortening of the shadow sector of the economy as a result of the change in the administration of income taxes for the economy:
- complete consolidation of the various trading networks of online cash registers, which will ensure the online transfer of data to the FNP servers;
- integration of information systems and risk management systems of subsidiary and minor bodies;
- creation of a system of cross-quilting of goods from the stage of staged processing until the implementation of the final agreement and the launch of a pilot project for the successful implementation of this project in the territory of the EAEU;
- progressive expansion of quilting systems (EDAIS, labeling) and other product groups;
- integration of information arrays of state budgetary funds and filing services;
- the launch of a unified state register of records of public assets and the creation of a federal register of information about the population;
- automatic exchange of filing information to prevent fraud in payment of taxes from low-tax jurisdictions;
payment of investment tax due to income tax (effective from 01/01/2018);
inclusion in the warehouse of hopeless borgs, in order to change the tax base from the income tax, the borrot of the giant, called bankrupt (from 01/01/2018).
an expanded number of special provisions, which may have the right to establish a 0% MDV rate when exporting for a sign of foreign purchase of goods that are exported, as a mental confirmation of health protection;
the establishment of a zero MDV rate for the hour of sale of services for domestic transportation of passengers and baggage, as a point of assignment and for the administration of repayments in the territory of the Kaliningrad region (effective from 01/01/2018);
clarification of the rules for checking the mitigation limit when goods are imported by individuals;
recognition by supply agents of the maximum permissible limit for buyers of several types of goods (products and outputs of color metals, secondary aluminum alloys, gray hides) (as of 01.01.2018);
the application of the vicious regime of the unified rural tax (UDSN) for the recognition of UISP payers by PDV payers (under the law “On making changes to part one and another of the Tax Code of the Russian Federation and other legislative acts of the Russian Federation" dated November 27, 2017 No. 335-F since 01/01/2019, the stagnation of the Unified Agricultural Service does not result in the maximum permissible value);
the exchange of several non-russian objects (their underground areas), so that some individual entrepreneurs can assign PSN for this type of activity, such as renting out residential and non-residential premises;
clarification of the types of activities that may be subject to UTII and PSN;
consolidation of the criteria for self-employed citizens who are required to pay the PDF until 01/01/2019;

giving the ability to the tax agent to inform the PDF tax payer about the impossibility of withdrawing the tax both in writing and through other electronic services;
removal of the age limit for a disabled person of the 1st or 2nd group, who is in the care of a father (adopter, nurse, guardian) for the purpose of maintaining the supply drainage from the PDF;
clarification of the types of activities, in which case payers on the SSP have the right to negotiate lower rates for insurance contributions;
clarification of the procedure for recognizing payment documents for calculating the maximum permissible income when selling a part of the statutory capital; exit from the warehouse of the partnership participants; sale (redemption) of valuable papers;
provision of benefits from PDP to organizations that implement investment projects in the Far East region;
continuation of the increased MAP rate for the production of naphtha;
change in the order of identification of indicators, which will be used during the expansion of the PDP with gas injection;
streamlining the procedure for calculating excise taxes, clarifying the identification marks of middle distillates;
saving excise tax rates for 2018-2019 without changes (except for gasoline and diesel fuel) and indexing excise tax rates for 2020;
The establishment of a differential approach to the determination of the size of the government fee for issuing a license for the sale of alcohol is important for the purpose of promoting activity.

Petroleum and petroleum companies are currently implementing a new tax system - the income tax (IDC). It is transferred that it will be expanded on the canvas of the object, which includes both new and mature origins. The tax base from this tax is transferred to establish rozrunkovy income from the production of carbohydrate milk for the recovery of actual operating and capital costs from the development of plots above. And the tax rate is considered to be more than 50%.

Main directions of the tax policy for 2018

Well, why should we look forward to the state in 2018:

Improved tax administration.
Creation of the code of non-compliant payments.
The reduction of federal benefits and transfers is again important before the introduction of benefits to the regional (local level).
Changes to the tax legislation, which covers either the categories of paid taxes, or the operations of various types of taxes.

The government's tax policy is continuing its course, and it has been confirmed in the future.

Pouches

The Ministry of Finance of Russia publishes a tax policy on its website well before the beginning of the year - a transfer of visits that are planned to be made in the nearest river. She looks at plans and upcoming 2 fates. However, the draft tax policy for 2018-2020 has not been published on the website of the Ministry of Finance of the Russian Federation until 03.10.2017 and has not yet been praised by the Order of the Russian Federation. With the help of the tax policy of the Russian Ministry of Finance, the following main tasks are being sought: to create a tax transfer, to balance the federal and regional budgets, to shorten the shadow sector of the economy. Partially, the plans of the Ministry of Finance of the Russian Federation have already been implemented at the highest levels, and the Tax Code of the Russian Federation has made significant changes, and all approaches are being fragmented. The Ministry of Finance of Russia will be deprived of plans or will be implemented by changing the legislation on taxes and fees, it will show.

The tax policy of the Russian Federation for 2017-2019 will become the basis for the renewal of the domestic economy, adopted by the Ministry of Finance. Representatives of the department say that the overall desire for business will be lost without significant changes. In this case, officials will continue to discuss the format of the tax reform, as they began 2018, just before 2019 started.

Let's look at the reasons for the increase in taxes in 2018-2019, and also how this can impact the living standards of Russians.

Tax policy of the Russian Federation: prospects for the development of small businesses for 2017-2019

Vaughn makes low changes to the administration of special tax regimes and obligatory tax payments. In addition, representatives of the Ministry of Finance made adjustments to strengthen the reporting authority and control. Innovations that speed up the pace of economic growth mean order.

Right now, the tax policy is aimed at the development of small and medium-sized businesses, whose representatives are aware of significant difficulties after the economic crisis. Persons who provide all types of services (including cleaning and tutoring) are subject to payment of the PDF until the end of 2018.

Also, as part of the support for small businesses, the tax on UTII was transferred along with the expenses for adding cash registers to the new system. This will allow you to quickly spend your money by switching to online cash registers. In addition, coupon income for bonds will be collected from taxes.

Vlada expanded the income limits that allow you to switch to the simplified tax system. To switch to a simplified system, the enterprise’s total income for 9 months cannot exceed 112.5 million rubles. (Previously this show reached 90 million). In addition, the income of individual entrepreneurs on the simplified tax system cannot exceed 150 million rubles. (Previously 120 million). As a result, more entrepreneurs will be able to quickly benefit from special tax regimes.

The government intends to bring the minimum wage and subsistence level to a level that will lead to an increase in the number of employees. In this case, the owner proposes to fix the IP contributions for himself in order to reduce the pressure on small business.

In addition to stimulating the development of small businesses, changes in the tax policy will help reduce the imbalance in the budgetary sector.

Redistributed budgets and other changes

Representatives of the Ministry of Finance are proposing to change the division of taxes on income between the federal and regional budgets, which will bring to a balance between income and subsidies. Officials also plan to limit the possibility of transferring surpluses that were taken away from the advance periods.

Previously, regional budgets lost 18% of their profits, and another 2% was transferred to the federal budget. Representatives of the Ministry of Finance planned to change the proportion to the government's treasury, which would result in a loss of less than 17% in the regions.

The tax policy for 2017-2019 introduces changes within the framework of the VAT. The Ministry of Finance will develop a special mechanism that will allow transferring part of the maximum allowance to foreigners. In this case, taxes on goods purchased during temporary travel on the territory of the Russian Federation are often compensated. In addition, as of 2018, officials plan to collect MDV from foreign goods that are sold in the Russian Federation through Internet Maidans.

Representatives of the Ministry of Finance are discussing a concession maneuver that would allow for a change in the insurance contribution for the rate of increase in the maximum permissible value. This will inevitably reduce the competitive position of domestic exporters, which will become an additional driver of economic growth.

Russia's tax policy on the term appears to convey encouragement to companies that are engaged in the development of new genera. In such situations, the Ministry of Finance proposes to introduce a new system of support, as a way to stimulate the rational development of super-corruption.

The tax policy has fixed a shift in excise taxes, which will allow for a significant increase in budgetary needs. In this case, officials plan to double the excise tax on wine and make electronic cigarettes an excisable product. The indexation of excise taxes on Tyutun products for 2018-2019 is planned at 10%. Also, the excise tax on gasoline class 5 will increase. In the current year, this figure will increase by 537 rubles/ton, and up to 10,637 rubles. In 2019, the excise tax will increase to 11,062 rubles.

The renewed positive dynamics of the naphtha market allows the Ministry of Finance to increase the income flow to naphtha companies. The tax policy for 2017-2019 will amend the regulation of the PDAP, which will lead to an increase in the income of representatives of the country.

“We are going to form the foundation for further economic growth,” representatives of the Ministry of Finance say. Experts say that large-scale reforms will be needed for the growing domestic economy.

Drivers are looking for growth

The proximity of the presidential elections does not allow the Ministry of Finance to proceed to the transfer of taxes, experts say. Whose spending of the federal budget will continue to squeeze out revenues, which will disrupt the order of additional funding.

The development of the Russian economy is keeping the dynamics of the nafta market low, which is being lost by the main official of the economy. A new decline in naphtha prices could become the cause of a major economic crisis, which would make the price much more difficult.

The transition to a new budgetary rule will help reduce the cyclical nature of the domestic economy, respect officials. Income from oil exports will go directly to replenishing reserves. As a result, budget expenditures are planned based on oil prices at around 40 dollars per barrel, which will help to increase the stability of the Russian economy.

In addition to tax reform, by launching pension reform, it may reduce the burden on the federal budget. Under this order, you can change the legal taxation for salaries, wages, and other compensators.

Changes in state tax structures in 2019

The tax reform has already faced many risks, and Russians have come to face such a situation in the country. Let's take a look at the changes that will be significant in 2019:

an increase in the MPE rate from 18% to 20%, which had a negative impact on small businesses;
Increase in rates of fixed insurance for funds - PF and FFOMS;
It is planned to increase rates on UTII (Unified Tax on Supplies of Income);
It is planned to increase excise taxes;
Pension age extensions: for women up to 60 years of age, for men – up to 65 years;
Submit taxes for camps and support for children;
A tax system for self-employed people who live in the Moscow and Kaluz regions, as well as in Tatarstan;
Introduction of an environmentally friendly feed, aimed at protecting excess media from the release of waste into the atmosphere and water, from the disposal and accumulation of toxic waste;
Apply Tourist tax is a resort tax, implemented as a pilot project in the Altai, Stavropol, Krasnodar Territories and the Republic of Crimea (in other regions - a tax from foreign tourists up to 2% per stay for 202 0 roku).

Watch the video with information about the tax policy for 2017-2019:

Submission guidelines for 2017 – 2019 (Yermakova G.)

Date of publication of the article: 11/14/2016

Stability, clarity and transferability of the supply chain are the things that a business needs in order for it to “live” and develop calmly. In order for the business not to be “in the dark”, the power is locked up. Therefore, the decision was praised for three reasons to put a barrier on increasing the tax burden on the economy. Prote, considering the difficult economic situation in the region, which has caused the rise in budget deficit, it is of particular interest to formulate the main direct tax policy for the 2017 period and the planning period of 2018 and 2019, the disintegration of the Ministry of Finance foreign For now there is no project at all, but you can create new songs on this base.

It should be noted that the confirmation of the main directions of the tax policy has already become a good tradition. Although, in essence, this document is not a normative act, it is on this basis that projects of similar changes are divided, which are immediately prescribed in the Tax Code. Therefore, we must directly encourage the subjects of government to adjust their business plans.
What do you mean? The main directions of the tax policy were taken into account - the State Duma’s first consideration of the budget for the Chergovyi River (three Rivers). Why did everything go, as it seems, not according to plan - the Ministry of Finance sent to the Order and published the draft of the Main Directions just at the beginning of the year 2016. Such a trick may be due to low reasons. It’s possible that officials simply didn’t get around to it, so they were forced to create laws, including taxes. Before that, preparations were underway for the elections to Derzhdumi. Well, let’s face it, the main directions of the tax policy for 2016 and for the planning period of 2017 and 2018 clearly stated the prevention of any increase in tax pressure on the economy. Therefore, it is clear that officials will need more time to find out the sources of “tax” income without increasing the tax pressure on business.
It is necessary to say that the problem of shortage of funds in the budget is becoming more serious - the reserves, with the help of which the country is tempting to retire from taking social responsibility, unfortunately, are not bottomless. You can increase the supply of taxes to the budget in a variety of ways - increase tax rates, strengthen control over the payment of taxes, etc. etc. Nowadays, they often began to talk about those who, in the minds of “freezing” the growth of tax revenues, would ensure an increase in tax revenues to the budget, perhaps for less than the cost of paying taxes. The main directives of the tax policy may be in response to the question: why won’t we have to pay taxes... for taxes?
We will skip the assessment of the current tax policy, and let’s move on to the next step – to the main goals of the tax policy that are planned for implementation in 2017. and the planning period 2018 and 2019.

"Mali" amendments

It is noticeable that officials have begun to move away from efforts aimed at stimulating the activities of small and medium-sized businesses. This part has three directions.
1. Legalization of self-employed people.
Our first plan is to bring self-employed individuals, rather than individual entrepreneurs, out of the shadows. We talk about tutors, personalities, who privately hire servants for a fee to clean apartments, look after children, the sick and the elderly, prepare injuries, etc. In general, it is stated that such private individuals will be asked to inform about their employment. And as a “gift,” the income they receive from their activities will be increased by submitting to PDF until the end of 2018.
The President of the region, Volodymyr Putin, spoke about the need to legalize self-employed citizens at a meeting for the strategic development of priority projects, which took place at the end of the spring of 2016. True, the head of state spoke about a wider package of bonuses for self-employed people who are legalized. Putin urged them to release not only from contributions, but also from contributions - “so that they could calmly return to the normal rhythm of legal work and so that it would not be burdensome for them.” And the Ministry of Economic Development previously informed that it plans to release private owners in the form of taxes on three rocks, and not two.
2. "Kasov" health care.
Officials are preparing another subsidy incentive for the “culprits” and individual entrepreneurs to stagnate the PSN. On the right is that the Law was issued on June 3, 2016. N 290-ФЗ ввів for them ob'yazok 1 linya 2018 r. go to the online cash register. Obviously, since this category of paid payments is due to the stagnation of cash registers, they cannot protect these “stuck” accounts - modernize and refine them. They simply have nothing, they will have to buy the online cash register for a new gamble. In this case, neither “me” nor PSP do not give tax payers the opportunity to recover their expenses when subsidized. In order to compensate for these expenses, it is necessary to register in the Tax Code a "cash" recovery - the right to change the amount of the calculated sum to the special regime of a single tax for the amount of deposits for the addition of an online cash register for the mind and registration with the tax authorities. The size of such a drain will be surrounded by an upper bar - 18,000 rubles.
I need to say that the Ministry of Finance has already drafted a final bill. Moreover, it is also established that the right to the “cash register” of UTII payers and individual entrepreneurs is not due to the fact that the online cash register was registered in 2018. Officials decided not to stimulate the pre-Stroy transition to stagnation of the “stuck” cash registers.
Before speaking, it is not turned off, so the functionality of the online cash register will be reduced. With this method, the Ministry of Finance will immediately apply for grants from the federal budget to the producers of such CCPs.
3. "Changes" coefficient-deflator.
The last step towards stimulating the development of small businesses will again be available to UTII payers. The Ministry of Finance is proposing to change the mechanism for establishing the value of the deflator coefficient K1, which is determined within the framework of UTII, so that the “exchangers” can predict the growth of their tax revenue three years in advance.
It is significant that a bill has already been posted on the website of draft normative acts, which establishes the “provisions” of coefficient K1 for 2017. size 1,891, as of 2018 – 1.982, and for 2019 – 2.063.
Guess what, in 2016 “deliveries” of K1 did not make any progress due to the difficult economic situation in the region and were lost at the level of 2015. - 1.798.

Non-taxable payments will become... taxable

It’s no secret that the fiscal pressure on business is not limited by tax collections. In order to reduce the administrative burden on the company and individual entrepreneurs, it is necessary to conduct an analysis of all non-compliant payments in order to identify payments that may be of a tax nature, with the upcoming transfer of the legal regulation of such payments to the Tax Code.
This part has already completed its first installment – insurance contributions from 1st September 2017. “register” directly with the Codex.

"Pributkov" castlings

The project has laid down the main directions of the tax policy; changes in part of the organization’s income are intended to ensure the balance of the budgets of the subjects of the Russian Federation. For companies, this will result in the fact that the accumulations of past rocks will be written off longer - the 10-point exchange rate for the transfer of the accumulations is planned to be cut off, otherwise... if a new exchange is installed - it will be possible to allow accumulations in size no more than w 30 hundred square meters from the feed base of the flow ) ) period, uninsurable without resolving the transfer of surpluses from past fates.
In addition, in order to save the tax rate on income of 20 hundreds of people, it is proposed to change the current ratio of tax rates between the federal and regional budgets. The federal part of the contribution to the warehouse is 3 hundred, and the regional part - 18. In this way, additional income to the federal budget will be directly directed to support the least secure regions.

PDV innovations

The part of the PDV in the Main Directions contains three propositions. First of all, it is planned to introduce a mechanism called “tax free”. The essence of this lies in the fact that foreign tourists, who were in need of liveable goods during their temporary stay on the territory of our region, will be deposited with their VAT authorities. It is reported that the MDV rate will be zero for any export of these goods beyond the interstate territory of the EAEU.
In another way, it is planned to expand the flow of obligatory requisites of the invoice, which is what ZED participants create. On the right, what concerns the work on the preparation of goods about the mechanism of quenching of goods within the framework of the EAEU. It ensures the possibility of “sharp” identification of imported goods from the moment of its importation into the territory of the EAEU until the moment of sale by the local seller, assigning it unique classifications sign (number of the declaration of goods, serial number of the product in the declaration of goods, name of the product and its classification). ZED ЄАЭС, number of units of goods and ін.). These identifiers will be given a special place in the invoice boxes.
Well, let’s say, thirdly: starting from 2018 – 2019. The Ministry of Finance may intend to collect maximum permissible value from goods that are imported and which Russians buy through foreign websites. How this is to be determined has not yet been clarified. It’s possible that everything will be left behind as 2017 ends. the process of compiling PDV from the content that is implemented in the Russian Federation by foreign Internet platforms.

Improved tax administration

We are interested in everything, in addition to everything else, to stimulate and immediately pay taxes and contributions. This means that the amount of penalties for late payment of taxes will be increased from one three hundred to one hundred and eightieth refinancing rate to the Bank of Russia. Then the tax foam may grow twice as long.
In the future, the problem of paying taxes by third parties will arise. This is due to the fact that, due to the fact that the tax is paid by the third party, the taxes are paid by the third party, the obligation to pay the tax is respected by the Vikonanoi - with the help of what is called vitikayuchy. The Ministry of Finance, perhaps, praised what is more important, so that the taxes are spent on the budget, rather than the one who overtaxed the taxes for the payer. In connection with this, it is necessary to make changes to the Tax Code, which “do not transfer the binding obligation to pay taxes, fees, insurance deposits and characteristics of the individual that contribute to the payment of such payments.”

Optimization of subsoil pumps

It seems that with the help of the supplementary benefits, the situation is approaching its logical conclusion. For several years now, the Ministry of Finance has been talking about the need to take an inventory of the benefits and ineffectiveness of them. І in the Main Directions it was announced how the tax payments will be optimized. It is necessary to collect the tax bills established on the federal level behind regional and local taxes, and transfer the additional payments to the regional and local level separately. This will happen step by step. To begin with, all pills should be divided into three categories based on the term, the length of which they will be obligatory for delivery throughout the entire territory of the Russian Federation (five rocks, three rocks and rivers). After the end of the specified term, the further share of these benefits depends on regional and local authorities.
Change your focus and benefit from federal taxes - from the PDF and from the income tax. It is proposed to introduce the rule of “two keys”, by which the benefit will be given only once a valid decision has been adopted by the law of the subject of the Russian Federation.

Other changes

On which basis the transferred tax changes will not be based. The protest directly appeared even more overdone. Let's talk about the significance of the increase in excise tax rates. We are not convinced that we intend to turn on electronic cigarettes before the transfer of excisable goods. We have been told over and over again that the increase in tax and alcohol excise taxes is not aimed so much at replenishing the budget, but at improving the health of the nation. Nowadays, electronic cigarettes cannot be removed and, in theory, the stench is at least harmless to health. Alas, I don’t want to “push” under the Tyutun excise taxes.
It’s important to see the proposals to the Ministry of Finance in advance of the new contributions from Physosib. Officials plan to obtain a tax on the property of capital development, which has been placed on the cadastral register, but the rights have not been registered. However, according to strict legislation, taxes are not paid for such objects, since it is unclear who pays whom. The Ministry of Finance advocates the “extreme” recognition of the owner of the land plot on which the developed object is assigned.