Municipal fees from entrepreneurs. The draft law on fees from entrepreneurs

"You do not need to" horrify "the business," "We support small businesses," "We must reduce the burden on enterprises." Many remember these words from the President and Prime Minister of our country. Business sighed calmly. No sooner said than done. Legislators conferred and decided to "help" individual entrepreneurs. How exactly? An additional tax, which will be called "municipal fee from entrepreneurs." Let's talk about this in more detail.

To whom does Russia live well?

So you want to remember the famous businessman, the owner of one of the major networks Pyaterochka: "Please do not help us. Do not ever think about us. Your help ruins us. " The words seem to be fair, if you disassemble the bill on the municipal fee from entrepreneurs.

"Are the rich crying too?" Or another "complaint of fate"? "Bourgeois" again unhappy? But do not rush to conclusions. The law will affect everyone. The only one to whom it is profitable is the local authorities. After all, the fees from entrepreneurs want to be introduced at the municipal level.

Excessive panic or harsh reality

While you can observe the "pilot" option. Municipal fees from entrepreneurs since 2015 have been introduced only in three cities of federal significance - Moscow, St. Petersburg, Sevastopol. An amendment to the Tax Code was introduced. In other regions it is proposed to introduce separate federal laws. But what is dangerous in the new amendments? How is the draft law on fees from entrepreneurs bad? The situation is actually more serious than it looks at first glance:

1. The law will affect almost 2/3 of all entrepreneurs. Such a revolutionary amendment, dealing with almost all business in the country, has never been in the modern history of Russia. More large-scale transformations are only the overthrow of the class of "bourgeois" in 1917 and, conversely, the emergence of entrepreneurs (co-operators) in times of perestroika.
2. More than half of hairdressers, canteens, photo shops, tire shops will close. Already, many IP in these areas are thinking about "folding." This will affect everyone. Nobody will cut for 200-250 rubles in many small towns now, if you have to pay 240,000 rubles a year. Up to 1 million 200 thousand rubles. And this is only municipal fees from entrepreneurs. The remaining taxes and mandatory payments (for profit, personal income tax, in the FSS, in the FIU, etc.) do not go anywhere. In other words, this is an entirely new additional fee, which repeatedly worsens the situation of almost 15 million entrepreneurs. And this is not counting ordinary workers.

Who gets "under attack"

According to federal politicians and deputies, millions of levies from entrepreneurs will supplement the budgets of the regions. This is undeniably so. With this thesis you can not argue. But did the federal officials think about the fact that municipal fees from entrepreneurs would seriously undermine small businesses? And I would like to recall by analogy the tax embarrassments of the Bolsheviks after the revolution, when it was necessary to hand over the cows and milk, and meat. The fact that the drill would have to be put under the knife did not bother anyone. The result of such a fiscal policy is hunger, poverty and unemployment. What will happen this time, nobody undertakes to predict.

But who falls under the hard fiscal "blow"? New amendments will concern four spheres of business:

1. Catering.
2. Transportation of goods and passengers ("Plato" and mandatory registration of IP for taxi drivers, apparently, are not enough for "dekulakization").
3. Trade.
4. Paid services to the population.

How many entrepreneurs will pay municipalities quarterly

Depending on the type of activity and scope of the enterprise, the following fees are expected:

• Trade through fixed-line retail facilities that do not have their own halls, as well as stores that have trade halls of up to 50 square meters. M., - 60 thousand rubles. Under this category are various "shops" for the sale of phones, corn, jewelry. Entering the supermarket, you can see somewhere in the corner of a small pavilion. Some of them even do not reach such a profit.
• Trade with halls of more than 50 square meters. M. - 6 thousand rubles. For the square. The collection will be from 300 thousand and more. If, for example, your electronics store has an area of 51 square meters. M, then we advise it to "cut" by 1 square. M. You will lose seats a bit, but you will save money seriously. Collection in this case will be 60 thousand rubles. Instead of 306 thousand rubles.
• Trade from the warehouse - 6 thousand rubles. For 1 square. For example, through an online store.
• Catering facilities that do not have a service hall, as well as a hall with an area of up to 50 square meters. M, - 60 thousand rubles. Larek with shawarma also falls under this category.
• Catering services with a customer service hall of more than 50 square meters. M. - 6 thousand rubles. For 1 square. M.
• Transportation of goods. Carrying capacity up to 3.5 tons - 60 thousand rubles., 3.5-5 tons - 100 thousand rubles., 5-10 tons - 150 thousand rubles. Over 10 tons - 300 thousand rubles.
• Transportation of passengers. Up to 5 seats - 60 thousand rubles., 5-8 places - 100 thousand rubles., 8-16 places - 150 thousand rubles. More than 16 seats - 300 thousand rubles.
• Dry cleaning and laundry services - 300 thousand rubles.

As can be seen from the list, the figures are quite impressive.

Catering facilities: from 6 thousand rubles per square. M per quarter

If there is no canteen, the entrepreneur has an ordinary stall, then the fee will be 60 thousand rubles. Now many pavilions and outlets suffer losses. Rospotrebnadzor, fire services - taxes "skating rink" are held by entrepreneurs. An additional fee of 240 thousand rubles will simply ruin such establishments.

It is not clear with the various machines for the delivery of food, coffee, chocolate and other. Are they under collection? This amount automatically "demolishes" such devices.

Paid services

The draft law on fees for entrepreneurs implies a category of "paid services". Under it actually falls the majority of business areas:

• Commercial medical clinics.
• Private schools.
• Law schools.
• A photo studio.
• Beauty salons, hairdressers, etc.

It is assumed that the fee will be up to 1.2 million rubles a year. And this is not counting other fees and taxes (deductions to the Pension Fund, Social Insurance Fund, etc.). This amount is simply sky-high for most small firms. Entrepreneurs are shocked by such a bill. Instead of investing in expanding production, many will give money to the state.

"With this money we can improve the fleet and make transportation comfortable. One annual fee from the bus takes an amount equal to this vehicle, "said the organizers of the transportation. It is difficult to disagree with them.

In addition, almost half of those who fall under the "expropriation", and in other words it is difficult to call it, will not be able to pay the fee in favor of local administrations.

The law will create offshore

The federal authorities propose to establish municipal fees from entrepreneurs, introducing basic tax rates. But, most likely, local authorities will adjust the regional coefficient. Something like this happens with the transport tax. The local authorities of some regions (for example, the Khanty-Mansi Autonomous District) introduced a regional coefficient for vehicles with a capacity of up to 200 liters. With., Equal to zero. That is, they actually make an offshore region for taxes in the country. Anyone can register in the region with a zero rate and not pay a transport tax.

Probably, something similar will be and with gathering in favor of municipalities. The federal authorities have begun preparations for the introduction of municipal fees from entrepreneurs since January 1, 2015 in three cities (Sevastopol, Moscow, St. Petersburg). In both capitals, the standard of living and solvency of the population is higher than, for example, in Togliatti, where the average wage is around 20,000 rubles. Many citizens in this city can not afford a haircut for 1,000 rubles.

Hence, the conclusion is that a regional decreasing or increasing coefficient is simply necessary. But then the question arises as to which budget to pay. At the place of registration of a legal entity or the actual location of the enterprise? For example, trading from a warehouse. It is possible to "establish" a warehouse in Chukotka and with the delivery service to ship goods throughout Russia. It will be cheaper in case of lowering coefficients in this region. In general, until there is no clarity.

New tax or not

Collecting in local budgets is actually a tax, because Amendments concern the Tax Code of the Russian Federation. Hence the conclusion that it can be paid to the budget at the place of registration, regardless of the geography of the branches. Create IP can be anywhere in Russia at the place of residence of an individual entrepreneur. As you know, you can register in any region. It is enough to buy the "ruins" of a housing stock in rural areas for 30 thousand rubles, and you are the owner.

The result

Replenishment of local budgets is, of course, a good thing. But not by such methods. This fee with such high rates without decreasing regional coefficients will kill small businesses in small and medium-sized cities and villages. The sum of a million for some is simply enormous. On the other hand, regional coefficients will create offshore "oases" in some entities. In general, we will wait and see.