Legislative innovations for private business

Trading fee in Moscow

This bill was condemned for a long time and many did not believe that it would be adopted, believing that it would be too much a burden for most retailers. However, the law will enter into force on July 1. The inevitability of what happened reduced interest in the law: so far, everyone is dealing with current problems, of which there are many. The introduction of an additional tax in Moscow (as well as St. Petersburg and Sevastopol) allowed amendments to the federal Tax Code adopted at the end of December last year. The object of trade will be taxed, so if you just have an online store, the tax burden will not increase. Entrepreneurs on the patent taxation system and agricultural tax payers were immediately exempted from the trade tax. The government expects an additional 1,2 billion rubles from the new tax measure. According to the head of the Department of Economic Policy and Development of Moscow, Maxim Reshetnikov, that this is a penny: after all, the retail turnover of capital trade is about 4 trillion rubles.

The amount of the fee will depend on the object of trade and its location. Most will have to pay for trade in the center. For shops and pavilions with a sales area of ​​up to 50 square meters, the collection will be from 21 to 000 rubles per quarter, depending on the Moscow region, and for each additional square meter you will have to pay 60 rubles.

The value of the trade patent was taken as the basis for determining the trade fee rate. This fee will be levied on a quarterly basis, in addition, it will be credited to the regional part of the income tax. “If the size of the income tax for an entrepreneur is 100 rubles, and the trade tax is 10 rubles, then he will pay 90 rubles on account of the income tax and 10 rubles in the trade tax. I repeat, nothing will change for conscientious entrepreneurs, ”said Reshetnikov.

Total VAT control

The head of the Federal Tax Service of Russia Mikhail Mishustin said at the end of the year that the tax authorities are transferring to 100% control over all operations that are subject to VAT. The Tax Code has already been brought in line with the new requirements and introduces the obligation for companies to submit VAT returns exclusively electronically. Buy and sell books are no exception. This year it will contain information from the purchase and sales books. In a word, all information about each transaction (including the seller, the amount and VAT) will immediately appear at the tax authorities. Thus, they will correlate this information between buyers and suppliers in order to get rid of gray schemes. As Mikhail Mishustin emphasized in his speech, there are no similar systems in foreign tax administrations today. The deadlines for submitting the declaration and payment of VAT from January 1, 2015, they are "shifted". The declaration must be submitted no later than the 25th day of the month that follows the reporting quarter, and tax must be paid no later than the 25th day of the month.

Tax holidays

On January 1 of this year, the Draft Law on Tax Holidays for Individual Entrepreneurs came into force. As stated in the explanatory note to the law, it "will facilitate the involvement in the economy of individuals who are currently carrying out unofficial business activities."

Now regional authorities can exempt entrepreneurs on a simplified system and patent from tax. . Activities will be specified separately by local law. Just getting into this list is not enough: it is necessary that the income from this business bring at least 70% of the total turnover. Businesses registered again will not be provided with vacations.

The establishment of vacations is entirely the responsibility of the regions. Subjects are entitled to establish restrictions on the application of preferential tax rates, including in the form of the maximum income of individual entrepreneurs and the average number of employees. Experts believe that not all regions in the current economic situation will decide on the introduction of tax holidays. Since 2015, lawmakers increased the tax rate on the income of an individual who received dividends from 9% to 13%. For all payments this year, tax is calculated at a new rate, even if you are reaping the benefits of good work last year.

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Control over foreign companies and controlling persons

On January 1, 2015, the Tax Code of the Russian Federation introduced a new chapter “Controlled Foreign Companies and Controlling Persons”. The provisions of this chapter are related, in particular, to the establishment of control over profits received in offshore companies. Legislators have provided that the profits of a foreign company should be taken into account when calculating the tax base of the controlling person. Also, for the controlling persons, liability was provided. It can occur, in particular, in the following cases:

The increase in the minimum wage

Every year, legislators raise the minimum wage (minimum wage) - this is the amount less than which an employee cannot be paid if he works full time. In early December last year, the president signed a decree on increasing the minimum wage, in 2015 across the country it is 5 rubles. Regional authorities set their own minimum: it is usually higher. In Moscow, for example, since 965 the minimum wage is 2015 rubles, and from April 14 it will rise to 500 rubles.

Cancellation of land tax reports

Now the tax independently calculates the tax amount for individual entrepreneurs on the basis of data from Rosreestr. A notification will arrive by mail with the amount to be paid and information about its calculation. This means that one formality will be less. However, the amendment will enter into force in 2015, and for 2014 it will still be necessary to report in the old way.