In every region of our country there are programs that provide various subsidies, compensation, benefits and other types of assistance. What forms of government support for entrepreneurs exist and how to use them? We will talk about this in our article.
Today, the most popular small business assistance programs are:
- subsidy for starting a business for the unemployed;
- business development subsidy for start-up entrepreneurs;
- guarantee under credit and leasing agreements;
- compensation for part of the interest on loans;
- reimbursement of part of the costs under the leasing agreement;
- issuing loans at reduced rates;
- reimbursement of expenses for participation in exhibitions and fairs;
- tax benefits for new and existing entrepreneurs.
Let's consider all these types of government support in more detail.
Subsidy for starting a business for the unemployed
If you are unemployed and want to try your hand at business, a subsidy from the employment center in the amount of 58,800 rubles can help you at first. This type of government assistance is provided to unemployed citizens free of charge. In order to receive a subsidy, you need to contact the employment service at your place of registration, register for unemployment, write and defend a business plan. Some employment centers will additionally require you to undergo a short training in the basics of entrepreneurship and psychological testing.
It is best if your future business has a social orientation and you create one or more jobs. For example, you will start making folk art products. Business ideas related to the production or sale of alcohol, opening a pawn shop, or network marketing are not accepted for consideration. After defending your business plan before the commission and if it is approved, you enter into an agreement with the employment center to receive a subsidy. Please note that you should register an individual entrepreneur or LLC only after concluding an agreement. It is necessary to follow this procedure, since the contract is concluded with you as an unemployed person, and not as an entrepreneur or legal entity.
The costs of registration are also reimbursed by the state. Reimbursement is transferred upon receipt, that is, you must pay for registration at your own expense, and then provide payment documents to the employment center.
The subsidy amount may increase if you hire one or more unemployed people who are also registered with this employment center (+58,800 for each hired employee). This program is valid for individual entrepreneurs only.
Within three months of receiving the grant, you must certify that the funds have been spent in accordance with the approved business plan. If your business “lasts” less than a year, the money will have to be returned to the state.
Subsidy for start-up entrepreneurs
You can get a more significant amount for business development - 300,000 rubles (500,000 rubles for Moscow entrepreneurs). In order for you to be provided with such a subsidy, at least a year must pass from the moment of registration of your individual entrepreneur or LLC. Money is issued after defending a business project, but on co-financing terms, that is, you invest 50-70% of your own funds, and the state compensates for the rest of your costs for business development. The subsidy can be spent on purchasing equipment, equipping workplaces, purchasing raw materials, and paying rent. Another condition for providing a subsidy is that your company does not have debts on taxes and insurance premiums. Non-repayable loans are most often issued to entrepreneurs who carry out socially important activities - engaged in consumer services, work in the field of education, healthcare, etc. You will need to account in detail for the public funds spent. You can find out all the details from local governments or business support funds in your region.
Guarantee for loan and leasing agreements
In almost every region there are guarantee funds that can become guarantors when an entrepreneur applies for a loan or enters into an agreement with a leasing company. Such a guarantee is an additional advantage when obtaining a loan. For the service, the fund will have to pay 1.5-2% of the guarantee amount, which, as a rule, is 30-70% of the loan amount.
How to use the guarantee fund:
- Find out the requirements for borrowers on the fund’s website or by phone.
- If you meet them, then check which banks are the fund’s partners. Select the bank where you would like to take out a loan.
- When contacting the bank, indicate that you would like the guarantee fund to act as your guarantor.
- If your loan application is approved by the bank, then together with the bank you need to prepare documents and an application to the guarantee fund.
- If the fund's decision is positive, a tripartite guarantee agreement is drawn up.
- You receive a loan and pay for the services of the guarantee fund.
The guarantee fund must be located in the same region in which your business is registered.
Compensation for part of interest on loans
If you took out a loan for business development from one of the Russian banks, you can compensate part of the interest on the loan at the expense of the state. The amount of the subsidy depends on the current refinancing rate and the size of the loan. This type of support is valid in almost all regions and applies to most types of activities.
Reimbursement of part of the costs under the leasing agreement
Another popular type of assistance from the state to small businesses is compensation for part of payments under leasing agreements. If you lease production equipment or vehicles, then you have the opportunity to return part of the funds. The maximum amount differs depending on the region: for example, in Moscow it is up to 5 million rubles. You can find out all the details in the small business development department or entrepreneurship support funds in your region.
Issuing loans at reduced rates
In many regions of the Russian Federation, there are microfinance programs for small businesses that enable entrepreneurs to receive loans and short-term loans on preferential terms. As a rule, the loan amount ranges from 10 thousand to 1 million rubles for a period of 1-3 years. The interest rate varies from 8 to 10%. Certain regions provide loans at a lower rate of 5% to entrepreneurs who work in the manufacturing or agricultural sector, provide household services, that is, engage in socially significant activities. In some cases, you can get a larger amount - up to 5 million for a longer period - up to 5 years.
To obtain a loan, contact the entrepreneurship support fund in your region. There you will be told what requirements the borrower must meet, what documents and possibly collateral are required to obtain a loan. Based on the documents provided and the collateral, the fund’s specialists will make a decision on issuing or refusing to issue a loan.
Reimbursement of expenses for participation in exhibitions and fairs
This type of state support for small businesses will allow you to reduce the costs of participating in exhibitions and fairs, that is, take advantage of the opportunity to present your product to a wide audience, find clients and partners, and exchange experiences. The state can pay two-thirds of your participation in such events - rental and delivery of equipment, registration fee. Travel, accommodation and food costs are not reimbursed. The subsidy is provided once during the current financial year. The subsidy amount is from 25,000 to 300,000 rubles, depending on the region.
Tax benefits for new and existing entrepreneurs
From January 1, 2015 to December 31, 2020, regions have the right to set a zero tax rate for first-time registered individual entrepreneurs for 2 years. This applies to imputation and patent entrepreneurs who work in the production, social, household or scientific spheres. For example, in 2016, “tax holidays” are in effect in Bryansk, Voronezh, Kostroma, Kursk, Lipetsk, Moscow, Omsk, Tula and many other regions.
Also, since 2016, as anti-crisis measures to support small businesses, in some regions there have been reduced tax rates for entrepreneurs on the simplified tax system - from 1% and UTII - from 7.5%.
Other forms of government support for small businesses
In all regions of our country, training and advanced training is provided for small businesses, which includes a variety of trainings, seminars, and conferences. Professional accountants, lawyers and other specialists will advise you on any questions that inevitably arise for both beginners and those who have already been doing business for more than one year. These services are provided free of charge.
How can I find out about support measures in my city?
You will find a detailed description of support measures in the SME Business Navigator - a free resource for entrepreneurs. Here you can find a database of all state and municipal organizations that provide support to small and medium-sized businesses in your region.
If after reading the article you still have any questions, ask them in the comments.
Recent amendments to tax legislation suggest a complete reform of this area.
This is required by the difficult economic situation in the country and the desire to increase budget revenues. The government is taking the path of tightening the collection of mandatory payments and raising tax rates. And here the easiest way is to “squeeze” property owners.
Payment rules for legal entities and individuals
Property tax is the responsibility of the regions. In 2019, before December 1, payments are made for the period 2018.
Individuals
You will have to pay tax to any person, who owns the real estate specified in Article 401 of the Tax Code.
Accrual base The cadastral valuation according to the Unified State Register is recognized (Article 403, Chapter 32). Legal ways to reduce the payment amount must be taken into account.
Legal entities
Organizations and businesses of all forms also pay taxes. All the main points of this are reflected in Chapter 30 of the Tax Code.
In order for real estate to come to the attention of tax authorities, all that is required is two conditions:
But method of property ownership An enterprise has much more than a citizen, starting with the usual property and ending with options that are sometimes incomprehensible to the average person:
- temporary possession/disposal;
- trust management, concession;
- and others.
In general, the tax system for legal entities is much more complex than the “civil” rules. Until now, many properties of legal owners are subject to taxes based on the average annual assessment.
The cadastre is applicable for the following property:
- administrative and management complexes, commercial buildings;
- non-residential premises used for offices, catering or consumer services;
- real estate of foreign enterprises operating in the Russian Federation without representative offices;
- non-balance-sheet residential premises (the same service housing, for example).
Tax rate property payments from the cadastral calculation are under the jurisdiction of local authorities, which determine the exact value of the rate, according to Art. 380.
Changes in the legislative framework on this issue
Loud changes identified Federal Law No. 284 dated 10/04/14 on the addition of Chapter 32 “Property tax for individuals” to the Tax Code. In accordance with paragraph 1 of Article 402, inventory assessment for calculating real estate replaced by cadastral value object. In fact, we can talk about a completely new property tax.
The corresponding amendments to the legislation took effect on 01/01/15. That year became an experimental platform for testing new provisions. Payments for the 2015 tax period, calculated according to the cadastral principle, were received by the owners in 2016.
To level out citizens' dissatisfaction and a softer transition to a tough scheme, the “pleasure” of rising taxes was extended over time until 2020:
- in the next 5 years, rates will increase by 20% every year;
- reduction factors are applied;
- regions are connected in stages, depending on the economic feasibility of the reforms (that is, the solvency of the population and the number of budget “holes”).
The main directions of Federal Law No. 335, adopted last November, surprised us with the number of changes that affected property taxes. A rather unpleasant surprise for many was taxation for categories of persons acting as UNIT payers from January 1, 2018. The rule remains in effect in 2019. If until this moment the transfer was mandatory for organizations operating under the general deduction regime, USTV, simplified tax system and according to the patent form, now the innovations have also affected producers of agricultural goods.
While for organizations the tax has become mandatory only on property objects subject to cadastral value, for those who belong to the category of VAT payer, it has been introduced for absolutely all forms of property, both movable and immovable.
Starting this year, the tax burden will increase not only in the area of VAT, but also in the introduction of budget allocations for all fixed assets that are not directly related to the agricultural sector.
In addition, the new law regulates that individuals will now deduct 0.1% of the cadastral value of real estate.
Rates
The following quantities are defined:
| Property valuation (rubles) | Tax (%) |
|---|---|
| Up to 10,000,000 | 0,1 |
| From 10,000,000 to 20,000,000 | 0,15 |
| From 20,000,000 to 50,000,000 | 0,25 |
| From 50,000,000 to 300,000,000 | 0,35 |
| From 300,000,000 | 3 |
| garages/parking spaces | 0,1 |
| private unfinished construction | 0,3 |
| other real estate | 0,5 |
According to the plan, the hardships of the new system will be felt first of all by the owners of expensive luxury real estate. The increase for owners of middle-class and economy buildings is not as significant.
So it is considered. However, the first price level has the widest range of people's social affiliation. A family can live in a three-room apartment, and a businessman who is not demanding of conditions can live in a one-room apartment.
Please note that the rates shown in the table are basic for the regions. Local legislative authorities have the right to change them.
As before, this year rates have been increased mainly for owners of expensive real estate; other categories of homeowners have been virtually unaffected by the increase.
Types of real estate
Before changes We all paid tax for four categories of “real estate”:
Since in recent years completely new forms of ownership have emerged in the ownership of citizens, the usual list replenished with the following property (Article 401):
- parking spaces;
- dachas and similar buildings on the site;
- unfinished objects;
- unified real estate complex (UNK) - includes several buildings, united technologically and by location into one system by the owner’s title documents (Article 133.1 of the Civil Code of the Russian Federation).
Regions of application
For citizens
Currently, most regions have switched to the new tax scheme - 61 subjects.
Reform process happened like this:
- Since 2015, the scheme has been launched as a “pilot” project in 28 regions of the country. The list of “pioneers” was opened by Buryatia, Ingushetia, republic. Komi, Trans-Baikal Territory, Udmurtia, Tatarstan, Moscow and some other regions of the country with an acceptable quality of life for the population.
- The following year, cadastre taxes began to be collected in another 21 regions. In 2017, reforms came to the Orenburg region, Adygea, Karelia, the Astrakhan, Murmansk, Oryol and Tambov regions, the Jewish region and the Chukotka Autonomy.
- In 2019, the program is active in 57 regions of the Russian Federation. The list includes a number of large industrial areas where the quality of life of the population is an order of magnitude higher.
For legal owners
Here the changes are not so rapid: the regions are in no hurry to apply legislative innovations.
Cadastral value for administrative facilities, shopping and business centers by tax period applies as follows:
- 2015 – 29 regions were introduced;
- 2016 – 19 entities connected;
- 2017 – 8 localities were added to the list;
- 2018 - the list of federal subjects where changes adopted at the legislative level have entered into force and are actively being applied is 64 regions, which is 2.5 times more than in 2015.
Providing benefits and deductions
There is a “drop of honey” in the “ointment” - the initiators of the new tax scheme retained the applied tax preferences.
Taxpayers are still given the opportunity to reduce tax expenses, or even not pay at all.
Categories of beneficiaries
Article 407 of the Tax Code defines the circle of persons completely released from property payments.
On the list of beneficiaries:
- all categories;
- disabled children;
- citizens affected by radiation after various accidents at civilian facilities;
- persons who took part in thermonuclear tests of special risk;
- liquidators of nuclear accidents at military facilities;
- family members of military personnel killed in service;
- representatives of creative professions in relation to objects used directly in such activities;
- an individual - for outbuildings up to 50 square meters, located on garden plots, under individual housing construction.
The state suppresses attempts to re-register real estate to a beneficiary. Therefore exceptions provided for one object each type of real estate at the owner's choice. If he does not do this, the Federal Tax Service will help make a decision, but not in favor of the beneficiary.
Thus, you can avoid paying for a house, apartment and garage at the same time, but you won’t be able to avoid paying for two apartments at once.
Tax deductions
Anyone can reduce taxes by reducing the taxable area.
Deductions are provided for these types of real estate (in sq. meters):
- rooms – 10;
- apartments – 20;
- private house – 50.
These are all-Russian norms. Municipalities and authorities of cities with federal status have the right to increase deductions.
In practice, the procedure is carried out by deducting the cadastral assessment for the preferential area from the total assessment. Sometimes applying deductions results in a negative value. The owner can rejoice: the tax base is considered equal to zero, and he will not have to pay anything.
Calculation procedure
The cadastral value is established by the subject using Law 135 “On Valuation Activities”.
Periodicity revision:
You can find out the current price on the Rosreestr portal through the help section. You can also contact the tax service. But for this you will need the cadastral number of the property.
The owner is not required to calculate the tax on his apartment himself. For him the tax office will do this and will notify you with the appropriate receipt. However, due to recent changes, it is better to know in advance the amount to be budgeted.
Tax calculation according to the new scheme is carried out using the formula:
H = (H1*SK – H2*SI) *K + H2*SI
- N – total payment amount;
- N1 – cadastral valuation of real estate;
- SC – cadastre rate;
- H2 – inventory value;
- SI – inventory tax rate;
- K – coefficient.
Reduction factors: 2016 – 0.2; 2017 – 0.4; 2018 – 0.6; 2019 – 0.8. Owners agree to pay 100 percent according to the cadastre no reduction by 2020, after which the payment is calculated as the multiplication of the cadastral value by the rate minus the tax deduction.
Algorithm calculations:
- determine the amount of tax from the cadastre;
- We calculate the inventory payment;
- determine the difference between these indicators;
- multiply the resulting result by the reduction factor;
- inventory tax is added to the total.
Example
Let's consider the transfer in 2019 for the period 2018.
Data object:
Let's define tax base cost: 2,500,000 * 50 / 30 = 1,500,000 rubles. The cadastral tax is 1,500 rubles (1,500,000 * 0.1 / 100), the inventory payment is 250 rubles (250,000 * 0.1 / 100).
As a result the owner will pay 450 rubles: (1500 – 250) * 0.2 + 250.
The procedure for challenging appraisal actions
Raises a lot of questions cadastral valuation. Often the figure is significantly overestimated.
This is especially true for houses built in the 60s and 70s. Morally and physically, these buildings are outdated: depreciation exceeds half of their real value. But the state system has a different opinion: the house, it turns out, is still valuable. In practice, it is not realistic to sell a house for that kind of money, but the tax is impressive. Inconsistencies are also typical for “younger” objects.
Therefore, the logical question is: is it possible to challenge the cadastral valuation of real estate if it is overstated? The law provides such an opportunity, but you will have to be persistent.
Provided two ways:
- filing a claim with the courts;
- commission resolution of disputes in the local branch of Rosreestr. You can familiarize yourself with the procedure for challenging on the departmental website.
Another possible situation is errors in accrual payment. But they can be detected by a person who is aware of the tax calculation procedure and his rights to apply benefits.
Restore justice not difficult:
- a written claim is sent to the Federal Tax Service department at the place of registration or through the personal account of the tax portal. The appeal must list errors in the calculations and indicate the grounds for providing benefits (if any). The claim ends with a demand for a refund of the overpayment;
- representatives of the department are required to give a written response;
- If you disagree with a negative decision or if the appeal is ignored, you need to go to court.
Taxes are paid, rights are defended
When introducing a cadastral property tax scheme, the initiators refer to international experience. However, in Russian conditions, the main share of payments will fall on citizens with low/average incomes. Remember, no one will exempt you from tax, but any owner can approach the issue wisely.
Innovations for 2019
On January 1, 2019, a law signed by the President of the Russian Federation came into force, which now adjusts the mechanism for calculating tax based on cadastral value (property tax, land tax).
The coefficient of 0.8 is canceled, that is, the coefficient will reach a value of 0.6 and will not increase. The changes also introduce a 10% limit on the increase in the amount of tax payable for the previous year; in addition, they exclude the possibility of recalculating the tax “retroactively” if the adjustment does not lead to a reduction in payment.
Since 2019, if the taxpayer was able to prove that the cadastral value was calculated incorrectly, then the law obliges the use of the changed cadastral value when calculating the tax at the moment when the erroneous value began to be applied.
The annual increase in the amount of property tax calculated based on cadastral value is now limited to 10%.
For information on the new rules for paying fees for real estate, watch the following video:
An organization registered in Moscow owns an administrative building, for which property tax is calculated based on the cadastral value. Until July 31, 2016, the company had the status of a small business entity (extract from the database of small and medium-sized businesses in Moscow). Since August 1, 2016, the organization has not been included in the Unified Register of Small and Medium-Sized Enterprises. Does she have the right to apply a property tax benefit in 2016 in accordance with paragraph 1 of Art. 4.1 of the Law of Moscow dated November 5, 2003 No. 64?
Clause 1 of Art. 4.1 of the Moscow Law No. 64 dated November 5, 2003 “On the property tax of organizations” (hereinafter referred to as Law No. 64) provides for a benefit in respect of real estate objects, the tax base for which is determined as their cadastral value. To obtain it, in particular, it is necessary that the organization be a small business entity. Law No. 64 does not indicate that in order to receive benefits, an organization must be included in the register of small and medium-sized businesses (hereinafter referred to as the register).
The concept of small and medium-sized businesses is given in Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as Law No. 209-FZ). These include companies that meet the conditions of Part 1.1 of this article.
As of January 1, 2016, some of these terms have changed. In particular, this concerns restrictions on numbers and income. The numerical values themselves remained the same: no more than 100 people and no more than 800 million rubles. However, if earlier the average number of employees per year and revenue from the sale of goods (work, services) excluding VAT were compared with them, now - the average number and income determined in the manner established by the legislation of the Russian Federation on taxes and fees and summed up for all tax regimes (clause 2, 3, part 1.1, article 4 of Law No. 209-FZ).
From July 1, 2016, a new art. 4.1 of Law No. 209-FZ. She found that now companies that meet the criteria of Part 1.1 of Art. 4 of Law No. 209-FZ, are included in the register maintained by the Federal Tax Service of Russia. In accordance with Part 4 of Art. 4.1 of Law No. 209-FZ, when entering organizations into the register, indicators of the average number of employees and income for the previous calendar year are taken. Information is entered annually on August 10 of the current calendar year based on data available to the Federal Tax Service of Russia as of July 1 of the current calendar year (clause 1, part 5, article 4.1 of Law No. 209-FZ). In a letter dated August 23, 2016 No. SA-4-14/15480, the Federal Tax Service of Russia explained that data for 2015 was used to create the register. Therefore, if in 2015 the average headcount and (or) income of a company exceeded the established limits, it will be added to the register is not included because it does not meet the criteria for a small business entity.
Thus, the organization needs to check its data on the average headcount and income for 2015 for compliance with the criteria of Part 1.1 of Art. 4 of Law No. 209-FZ. And if it turns out that they exceed the established limits, the company does not have the right to apply the property tax benefit in 2016.
Before you understand what benefits you can count on, you need to make sure that the business meets the criteria by which it can be classified as an SME.
Small business in 2019 - determination criteria
Income limits for SMEs are set at.
To understand whether a company meets the criteria for a small business or not, you need to take into account not only sales revenue (criterion before August 1, 2016), but all income from business activities.
In 2019, small companies are those that, firstly, fit within the income limit of 800 million rubles. and in terms of the number of personnel of 100 people, and secondly, they comply with the requirements for the share of participation of other companies in the authorized capital: for government entities, public and religious organizations and foundations - no more than 25% in total; for ordinary legal entities, including foreign ones, no more than 49% in total; There are no restrictions for legal entities that are themselves small and medium-sized businesses.
Since August 1, 2016, it has been operating using reporting data. This resource can be accessed on the Federal Tax Service website. The register allows you to verify the availability and correctness of the entered data about a specific business. To use it, just enter the INN, OGRN, OGRNIP, company name or full name of the individual entrepreneur.
Why does the registry matter? Because the presence of information about the enterprise in it guarantees the possibility of receiving certain benefits that are entitled to small businesses. Therefore, if the register does not contain information about your business or you find out that the information that is available is incorrect, do not be lazy to send an application and provide the correct information.
Tax holidays
For the first time registered individual entrepreneurs can “go” in 2019 to. This support measure arose in a timely manner, right at the height of the economic crisis - from January 1, 2015. Tax holidays, according to officials, should become an incentive to start a business against the backdrop of an unstable situation in the economy.
On the eve of 2019, the president signed, according to which the moratorium on routine inspections of small businesses is extended for another two years - until December 31, 2020. Checks cannot be avoided only by those who work in areas where a risk-based approach has been introduced, and by legal entities and individual entrepreneurs whose licenses have already been taken away or suspended, or if a resolution imposing an administrative penalty for a gross violation of the Code of Administrative Offenses of the Russian Federation previously came into force or disqualification or administrative suspension of activities took place.
An entrepreneur has the right to submit an application to the control (supervision) body to exclude himself from the annual inspection plan if he finds himself in the plan and considers this inspection illegal. A decision on the application is made within 10 days from the date of receipt. If a positive decision is made, the test is canceled and removed from the plan. To search for planned inspections, it is better for entrepreneurs to use the consolidated plan for inspections of business entities for 2019 on the official website of the Prosecutor General's Office of the Russian Federation.
Regional tax incentives
Local authorities have the right to introduce such benefits in 2019. Therefore, it is better to find out the most accurate information on the regional websites of business support centers. The easiest way is to use the search in the “Support for SMEs in the regions” section on the Federal Portal of Small and Medium Enterprises. Specify your region and you will automatically be taken to the “local” SME portal.
Subsidies
Small businesses can apply for subsidies from the state. The cases when it is provided are listed in. The same document contains a list of documents required to receive money.
It is better to clarify the conditions and procedure for receiving a subsidy on the regional websites of administrations, centers for development and support of entrepreneurship and other government agencies related to entrepreneurship problems. For example, on the website of the Department of Science, Industrial Policy and Entrepreneurship of the city of Moscow you can find information on subsidies for both beginning entrepreneurs (from the moment of registration of a legal entity, individual entrepreneur - no more than two years) and for more experienced businessmen.
Thus, a Moscow entrepreneur can count on compensation for leasing payments, compensation for interest on loans, compensation for the costs of purchasing equipment, etc. The Department’s website outlines the conditions, procedure, and even provides forms for the necessary documents.
Personnel records
Procurement
The auction winner receives the right to a preferential lease, but subject to the restoration of the property at his own expense. Rate 1 rub. per sq.m. per year begins to operate after completion of the reconstruction of the facility and fulfillment of the program requirements.
It is also important to note that since July 3, 2018, it has been in force, which expands property support for small and medium-sized businesses. This law establishes an indefinite right to purchase leased state and municipal property and the possibility of using land plots when providing property support to SMEs.
In accordance with the Tax Code of the Russian Federation, small enterprises can apply the following special tax regimes:
- taxation system for agricultural producers (unified agricultural tax) (Chapter 26.1 of the Tax Code of the Russian Federation);
- simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation);
- taxation system in the form of a single tax on imputed income for certain types of activities (Chapter 26.3 of the Tax Code of the Russian Federation).
In addition, for the property tax of organizations and transport tax classified as regional taxes, the laws of the constituent entities of the Russian Federation may provide for tax benefits and grounds for their use (Article 372, Article 356 of the Tax Code of the Russian Federation). And regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) can establish tax benefits, the grounds and procedure for their application for land tax (Article 387 of the Tax Code of the Russian Federation, Letters of the Federal Tax Service of the Russian Federation dated February 17, 2017. No. BS-4-21/2664@, Ministry of Finance of the Russian Federation dated May 25, 2016 No. 03-01-11/29777).
Benefits for payers on the simplified tax system
Small enterprises have the right to switch to the simplified tax system from January 1, 2017, if based on the results of nine months of 2016, income did not exceed 59.8 million rubles.
Small enterprises notify the tax authority of the transition to the simplified tax system no later than December 31 of the calendar year preceding the calendar year from which they switch to this regime.
If the object of taxation is income, the tax rate is 6%.
At the same time, the laws of the constituent entities of the Russian Federation can establish tax rates ranging from 1 to 6% depending on the categories of taxpayers.
If the object of taxation is income reduced by the amount of expenses, the tax rate is 15%. At the same time, the laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15% depending on the categories of taxpayers.
In most constituent entities of the Russian Federation, there are reduced rates of “simplified” tax for the taxable object “income reduced by the amount of expenses.”
In order to take advantage of the reduced “simplified” tax rate, an organization must register in this preferential region and create a separate division at the place where the organization actually operates.
A common condition for applying a preferential rate of “simplified” tax is that the taxpayer conducts a priority type of activity for the region.
For example, by Law of the Chelyabinsk Region dated April 30, 2009 No. 418-ZO, a reduced tax rate of 10% is established for organizations and individual entrepreneurs carrying out the following types of activities:
- manufacturing industries (except for the production of excisable goods);
- production of folk arts and crafts;
- construction of buildings and structures;
- innovation activities (activities in the field of scientific research and development);
- agriculture, fishing, fish farming;
- health, education and social service provision;
- housing and communal services provided to the population;
- services for organizing domestic tourism, physical culture and sports.
At the same time, the share of income from these types of activities during the reporting (tax) period must be at least 70% of the total income from the sale of goods, work, and services (Article 2 of the Law of the Chelyabinsk Region dated April 30, 2009 No. 418-ZO) .
Today, in a number of regions, a reduced rate can be applied by all categories of “simplified” workers, regardless of the type of activity they carry out, the presence of tax arrears and other conditions (for example, Law of the Tyumen Region dated November 21, 2014 No. 92).
The laws of the constituent entities of the Russian Federation can establish tax rates ranging from 1 to 6% depending on the categories of taxpayers. And in the cases provided for in paragraphs 3 and 4 of Article 346.20 of the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation may establish a tax rate of 0% (Article 2 of Law No. 232-FZ).
Thus, by the Laws of the Republic of Crimea and the federal city of Sevastopol, the tax rate can be reduced in the territories of the corresponding constituent entities of the Russian Federation for all or certain categories of taxpayers in the following order (clause 3 of Article 346.20 of the Tax Code of the Russian Federation):
- for the period 2015-2016. the tax rate can be reduced to 0;
- for the period 2017-2021 the tax rate can be reduced to 3% if the object of taxation is income reduced by the amount of expenses. At the same time, tax rates can be set depending on the categories of taxpayers and types of business activities (Clause 1, Article 2 of Law No. 232-FZ).
Individual entrepreneurs applying the simplified tax system with the taxable object “income” from January 1, 2015, have the right to apply a 0 rate, provided that the relevant law is adopted by the constituent entities of the Russian Federation.
In order to take advantage of the benefit, an individual entrepreneur must fulfill a number of conditions:
- entrepreneurial activity must be carried out in the production, social and (or) scientific spheres, as well as in the field of consumer services;
- The individual entrepreneur was registered for the first time and registered with the Federal Tax Service after the relevant law of the constituent entity of the Russian Federation came into force.
FOR EXAMPLE
An individual entrepreneur with the object of taxation “income” was registered in the city of Pyshma in December 2015. The Law of the Sverdlovsk Region dated March 20, 2015 No. 21-OZ, which entered into force on March 23, 2015, established a tax rate of 0% for first-time registered taxpayers - individual entrepreneurs carrying out one or more of the following types of business activities included in the class “Production of food products”, “Production of textiles”, “Production of clothing”, in the group “Production of soft drinks; production of mineral waters and other bottled drinking waters” in accordance with federal legislation establishing the classification of types of economic activities, etc.
Thus, an individual entrepreneur has the right to a tax holiday (that is, to apply a 0% rate) when carrying out one of the 31 types of activities listed in the Law of the Sverdlovsk Region.
Benefits for UTII payers
For UTII payers, the single tax rate is set at 15% of the amount of imputed income (clause 1 of Article 246.31 of the Tax Code of the Russian Federation).
From January 1, 2016, regions were given the opportunity to reduce the single tax rate from 15 to 7.5% (clause 2 of Article 346.31 of the Tax Code of the Russian Federation). Such favorable changes are provided for by Law No. 232-FZ. Favorable changes from January 1, 2017 occurred in the calculation of UTII itself.
Thus, the amount of UTII can be reduced by the amount of transferred insurance premiums, payment of sick leave benefits for the first 3 days and payments based on voluntary personal insurance contracts in favor of employees.
This amendment was introduced by Federal Law No. 178-FZ of June 2, 2016 in clause 1, clause 2 of Art. 346.32 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated February 20, 2017 No. 03-11-06/3/9409). Until January 1, 2017, the amount of UTII could be reduced by up to 50% only by insurance premiums paid for employees.
Benefits for payers applying a patent
Payment for the cost of a patent is made in the following order (clause 2 of Article 346.51 of the Tax Code of the Russian Federation):
- if the validity period of the patent is less than six months - in the amount of the full amount of tax no later than the expiration date of the patent;
- if the patent validity period is from 6 to 12 months;
- in the amount of 1/3 of the tax amount no later than ninety calendar days after the patent came into effect;
- in the amount of 2/3 of the tax amount no later than the expiration date of the patent.
PSN is applied by individual entrepreneurs along with other taxation regimes in relation to the types of activities provided for in paragraph 2 of Art. 346.43 Tax Code of the Russian Federation. For example, in relation to:
- public catering services provided through public catering facilities that do not have a customer service area;
- services for slaughter, transportation, distillation, grazing;
- production of leather and leather products;
- production of dairy products;
- production of bakery and flour confectionery products;
- services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
- repair of computers and communications equipment.
The laws of the constituent entities of the Russian Federation may establish a tax rate of 0% for taxpayers - individual entrepreneurs registered for the first time after the entry into force of the preferential laws of the constituent entities of the Russian Federation (clause 3 of Article 346.50 of the Tax Code of the Russian Federation). At the same time, the activities of the individual entrepreneur must be carried out in a certain area: production, scientific, social, and the share of profit received from the implementation of this activity must be at least 70% of the total total income.
For example, the Law of the Republic of Bashkortostan dated April 28, 2015 No. 221-z provides for tax holidays for individual entrepreneurs on a patent for the period from May 11, 2015 to December 31, 2020. Tax holidays are also provided for individual entrepreneurs registered in Moscow and carrying out certain types of activities in the period from March 25, 2015 to December 31, 2020 (Moscow Law of March 18, 2015 No. 10)
Property tax benefits
Small businesses that use the simplified tax system and UTII are recognized as payers of property tax, the tax base for which is determined based on the cadastral value.
In relation to property, the tax base for which is determined in accordance with Article 375 of the Tax Code of the Russian Federation as the average annual value (Article 375 of the Tax Code of the Russian Federation), these taxpayers are still exempt from paying property tax.
Organizations that pay the Unified Agricultural Tax are completely exempt from paying property tax (clause 3 of Article 346.1 of the Tax Code of the Russian Federation).
Small businesses using UTII and the simplified tax system are exempt from the obligation to pay corporate property tax in the following cases:
- if a subject of the Russian Federation has not adopted a regional law within the framework of Article 378.2 of the Tax Code of the Russian Federation;
- real estate objects specified in paragraphs 1 and 2 of Article 378.2 of the Tax Code of the Russian Federation are not included in the List of real estate objects taxed at cadastral value in accordance with the law of the corresponding subject of the Russian Federation on tax (Letter of the Ministry of Finance of the Russian Federation dated March 19, 2015 No. 03-11-03/3/14786).
FOR EXAMPLE
Article 4.1 of the Moscow Law of November 5, 2003 No. 64 “On Organizational Property Tax” stipulates that the tax base is reduced by the cadastral value of 300 square meters. m of area of real estate per taxpayer in relation to one object at the taxpayer’s choice, while simultaneously meeting the following conditions:
- the taxpayer-organization is a small business entity;
- the taxpayer-organization is registered with the tax authorities for at least three calendar years preceding the tax period in which the tax base is subject to reduction;
- for the previous tax period, the average number of taxpayer employees was at least 10 people and the amount of revenue from the sale of goods (work, services) per employee was at least 2 million rubles.
In addition, according to the laws of some constituent entities of the Russian Federation, a tax based on cadastral value may be imposed on company-owned residential buildings and premises that are not included on the balance sheet as part of fixed assets (Letters of the Ministry of Finance of the Russian Federation dated 02/06/2017 No. 03-05-05-01/ 6118, dated January 26, 2016, No. 03-05-05-01/2969).
Loading...
