Income tax on wages and basic tax deductions from 2012

In the Russian legislation there have been some changes that affected the income tax on wages. Changes should come into force in 2012, and, mainly, they will lead to the fact that individuals will pay more. If earlier the income tax was 13% and did not depend on its size, now the situation may change somewhat. Stable rate eliminated the need to understate the real size of their wages, which was convenient for everyone.

Since personal income tax is the main type of tax collection in the state, any, even the smallest, changes can have a significant impact on the whole system. The collection of this type of taxes in Russia is regulated by Article 207 of the Tax Code of the Russian Federation, there are additional concepts - the object of taxation, regulated by Article 209 of the Tax Code of the Russian Federation, and the tax base is also determined, which includes all incomes of the person.

The tax system in the Russian Federation over the past 10 years has managed to reach a certain level, under which one can talk about efficiency and stability. This is important both for doing business and for the citizens of the country. However, now changes are expected, which have been mentioned for a long time, and for which, perhaps, the time has come.

Changes in tax legislation

Since 2012, the Tax Service will take into account the so-called annual income of a citizen. If the amount received is more than 512 thousand rubles, the income amount from the salary will be charged at a rate of 23%. In this case, it turns out that the monthly salary of an individual should be about 42-43 thousand rubles, and the tax payments in this case will amount to 9.8 thousand rubles.

The new reform has both its supporters and its opponents. Such changes never affect uniquely well or unequivocally bad on the rating of the current authorities. Tax changes in Russia also involve quite a lot of disputes, which are still connected with multinationality and a large differentiation of the population in relation to each other.

Pros and cons of reform

Increased deductions from the salary should increase revenues to the budget. This is the main goal of all innovations of this kind. This is, in the first place, the government says: the solution of a number of problems in a relatively mild way at the expense of rich and prosperous strata of the population.

However, there are opponents of this point of view, which suggest that the income tax on wages does not give more than 4% of revenues to the Russian budget, and therefore such a measure will not be sufficiently effective.

Another disadvantage is the stratification in salary levels in various regions of Russia. In some cases, this separation has become very significant. First of all, this concerns cities such as Moscow and St. Petersburg, where a significant part of the population will fall under the new law.

Now the average Moscow salary is about 40 thousand rubles. This may well lead to the fact that citizens will try to hide their official salary if possible. On the one hand, the average earnings in the region will begin to decrease, but at the same time official tax deductions from wages will be noticeably lower.

In any case, it will be necessary to work through this system so that it functions effectively, and the income tax from the salary is collected according to established rules. With an average increase in salaries over time, more people will also fall into the category of higher payments. Even in Moscow, the average salary is only 3 thousand rubles less than increased. In other regions, the situation is different, but with an increase in salaries for several years, the average indicators will also change. Talk about the effectiveness of this law will be possible only in a few years, when the system will work in full force, and will find all the main pluses and minuses.