Tax holidays for small businesses

The tax system of our state, like any other, is rather complicated. And it provides not only to collect money, but also to provide temporary relief for small economic entities. This mechanism of interaction is known as a tax holiday for small business owners. What is he like? How was it legislated? For how long? And what are its features?

What is a tax holiday for a small business?

What are they? Under tax holidays understand certain advantages for business, according to which it is not taxed. This mechanism is implemented to support the private sector, which produces goods in limited quantities.

Legislative design

Legislative tax holidays for small businesses were formalized by federal law number 477-FZ. It says that from 10.01.2015 and until 2020, a newly registered individual entrepreneur can use them. It should also be said that the law on tax holidays is not mandatory on the territory of the entire Russian Federation. It states that local authorities can introduce them on their territory. A list of areas and objects where tax holidays were entered is at the end of the article. The conditions for using them are as follows:

1. An individual entrepreneur must be registered for the first time in his life. From this it can be concluded that simply closing your business, and then again it will not open.

2. Only three areas of work are eligible for benefits:

• Scientific . Implementation of activities that involve the development of new designs, tools or products.
• Social . This includes enterprises that operate in the public sphere.
• Production . Under this direction, activities are carried out, as a result of which the finished products, raw materials or semi-finished products are obtained.

3. An individual entrepreneur will receive at least 70% of his income from activities that fall under the tax holidays.

Areas of application of tax holidays

As already mentioned, tax holidays for small businesses can only be launched in three directions. In the very law they are written in very general terms. Specificize each activity regional laws, where it is prescribed that falls under these benefits. Also, in connection with these features, it turns out that in practice there are significant differences between different regions, where various kinds of entrepreneurial activity are subject to preferential taxation. And tax holidays for PIs vary or will vary depending on the region. This is a rather unpleasant side of this innovation.

Features that have a period of tax relief

A zero percent rate is valid from 2015 to 2020. But it is not enough to know about this, it is necessary to take into account several practical features:

1. A new entrepreneur who opened an IP can get a vacation time of one or two tax periods. Therefore, it is necessary to draw a disappointing conclusion: the period of exemption from taxes can not exceed two years. In this case, the tax period is not always equal to one year. So, if the exemption was given to the enterprise, which will be registered in March 2016, it will not operate for 365 days, but until the end of 2016.
2. Important is not only the moment of registration of the enterprise, but also the time when the regional law was adopted.
3. How much tax holidays for small business will operate, local authorities decide, which are limited by certain limits. Minimum - one period, a maximum of two.

Where does the tax holidays for business already work?

Now let's move on to the most interesting. The legislation itself does not introduce tax holidays for small businesses on the territory of the Russian Federation. Therefore, only regions can activate them. At the moment they operate on the territory of:

1. Chelyabinsk region.
2. Khanty-Mansi Autonomous Area.
3. Vladimir region.

As you can see, it is not very dense. Also in a number of regions, proposals have been made for the adoption of the law. It:

1. Arhangelsk region;
2. Moscow;
3. Moscow region;
4. Republic of Bashkortostan;
5. Yamal-Nenets Autonomous District;
6. Krasnodar region;
7. Penza region;
8. Sverdlovsk region;
9. Saratov region;
10. Stavropol region;
11. Primorsky Krai;
12. Tver region.

Here the situation is better, but there are several differences across the regions. So, in Primorsky Krai only "simplified" is considered, but there are no words about privileges on patents. However, there are only standard classifications of activities that fall within the scope of the laws. Therefore, for comparison, consider what is offered in Moscow. In this city, for individual entrepreneurs , a minimum of restrictions has been created, with the maximum coverage of various activities. From this point of view, the tax holidays for IP in the territory of Moscow look very attractive.

International practice

And what is going on in this area with our neighbors or in countries far abroad? It should be said that the Russian Federation one of the last introduced the concept of tax holidays. So, in Ukraine for several years there are wide advantages for the information technology sector. And in such countries as Norway, USA, France, Germany and some others, this mechanism is already an integral part of the functioning of the economy, through which conditions are created for development in certain industries. It makes it possible to ensure the ease of doing business in the event of crisis phenomena, and also stimulates the population to open new IP (and in the future, perhaps, big organizations like companies, enterprises or even corporations). Therefore, it is not surprising that you can see the use of tax holidays very often. In some sectors of the economy, state subsidies are also carried out together with them (the study of the state of agriculture in France deserves attention). But we, because of the difficult economic situation, are still far away.

Conclusion

As you can see, tax incentives are a very useful tool that begins to be applied in our state. Therefore, if there is a desire to do your own business on a small scale, it is worth studying the aspects of individual entrepreneurship in more detail, and then move forward to your goal. Indeed, given the constantly decreasing reserves of the state, it is logical to assume that this broad gesture can be canceled after a few years.