The State Duma Adopted a Law on Taxation of Self-Employed People
OREANDA-NEWS The State Duma adopted in the third reading a package of laws on taxation of self - employed-the so-called tax on professional income. The initiative to adopt these documents came from a group of deputies of the state Duma and members of the Federation Council headed by the Chairman of the Committee of the lower house of Parliament on budget and taxes Andrei Makarov.
A special tax regime for self-employed Russians is being introduced as an experiment. It will be able to take advantage of citizens who receive income from their activities, but do not have an employer and do not attract employees under employment contracts. It is assumed that the first to pay taxes under the new rules will be able to individuals and individual entrepreneurs in Moscow and Moscow region, Kaluga region and Tatarstan. We will focus, in particular, on citizens working through the Internet, the income of self-employed should not be more than 2.4 million rubles a year.
The experiment will take ten years - from January 1, 2019 to the end of 2028. There is a ban on increasing tax rates or reducing the maximum amount of income within 10 years of the experiment. The authors of the package of laws offer self-employed to register as taxpayers using the free mobile application "My tax", the data from which will be automatically transferred to the tax authorities.
Self-employed persons are given the opportunity to pay a tax of 4% of the income received from the sale of goods and services to individuals. If we are talking about the sale of goods and services to legal entities and individual entrepreneurs, the tax rate will be 6%. When registering on the tax portal, 10 thousand rubles will be credited to the account of the self - employed-this money is registered in the documents as a tax deduction.
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 (IE) who pay a single agricultural tax, as well as pay taxes on the simplified tax system.