Draft Laws on the Tax Regime for Self-Employed Adopted in the First Reading
OREANDA-NEWS The State Duma adopted in the first reading a package of bills aimed at establishing a tax regime for self-employed citizens of the Russian Federation. The package of documents was initiated by a group of deputies of the State Duma and members of the Federation Council headed by the Chairman of the lower house Committee on budget and taxes Andrei Makarov.
A special tax regime for self-employed Russian citizens will be introduced as an experiment. Such a regime can be used by citizens of the Russian Federation who receive income from activities and do not have an employer and do not attract employees under employment contracts.
The first tax on professional income will be paid by individuals and individual entrepreneurs (IE) who work in Moscow, Moscow and Kaluga regions, and in Tatarstan. Their income should not exceed 2.4 million rubles per year.
It is expected that the experiment will take 10 years: it will start on January 1, 2019 and will last until the end of 2028. The authors of bills offer self-employed to register as a taxpayer without a visit to the tax authority using the free mobile application "My tax". Data from this application will be automatically transferred to the tax authorities. Self-employed people are offered to pay a tax of 4% on income received from the sale of goods and services for other individuals. If we are talking about the sale of goods and services for legal entities and individual entrepreneurs, the tax rate will be 6%.
The participants of the experiment are exempt from income tax and value added tax. In addition, tax payers for self-employed are entitled to pay insurance contributions for compulsory pension insurance on a voluntary basis, with a limit on the maximum amount of such contributions.
The documents also provide benefits for companies that will use the goods or services of self-employed. Thus, when determining the tax base for the calculation of corporate income tax, it is proposed not to take into account the costs associated with the acquisition of goods and services from self-employed. These rules will also apply to organizations and individual entrepreneurs who pay a single agricultural tax, as well as pay taxes on the simplified tax system.
The need for changes arose based on the proportion of Russians of working age and working age: out of 82 million people who are in working age, work and pay insurance premiums or have contributions from employers 52 million, 30 million people are outside this system. According to statistical estimates, about 15 million of them are engaged in business activities, but do not enter into any relations with the state and remain in the "shadow", Makarov said in an interview with journalists before the plenary session.