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Gogoleva M.A.
Candidate ofpedagogic sciences, Assistant professor
Malikova E. post graduate student
The Institute of Service and Business (branch) of Don State Technical
University, Shachty OPTIMIZATION OF TAX POLICY FOR SMALL BUSINESS
The share of small and medium-sized businesses in Russia's GDP is small -about 21-22%, while in the US the figure is 50%, in China it is more than 60%. According to a survey conducted in 2013, the question of what businesses expect from the state 79% of businessmen said that the tax cuts [3]. However, in the Russian Tax Code there is not even the concept of "small and medium businesses".
Despite the shortcomings in the existing tax system to date, we have done a lot of work on its formation. Reduced tax rates, the possibility of the application of special tax regimes for small and medium-sized enterprises, in 2007 the Law "The development of small and medium enterprises in the Russian Federation" was adopted - all these create conditions for the development of business in Russia [2].
Before analyzing the tax system for small and medium-sized businesses and highlighting the main directions of reforming, we will define what is meant by it.
It is possible to consider the tax system of any country in three perspectives:
- As a set of taxes, duties and other charges payable in the different budget levels (federal, regional and local) and extra-budgetary funds.
- As a set of laws, decrees, regulating tax relations.
- The system of state institutions, implementing a tax policy of the
state.
Describing the Russian tax system, we will define it as a system of taxes and duties, other aspects will be relegated to second place.
Alongside with the general tax regime provided for by the legislation of the Russian Federation on taxes and fees, there are different from the general tax system tax regimes, the use of which exempts taxpayers from the payment of a number of federal, state or local taxes and fees. The need for a special tax regime for small business is, on the one hand, the support and development of small businesses; on the other hand there is social justice, that is, the redistribution of income between large and small businesses, compensation to the last-mentioned of increased risk management, restrictions on access to financial resources.
At the present stage to increase the activity of entrepreneurial activity of citizens and small businesses Tax Code defines five types of special tax regimes, providing some of the benefits of taxpayers compared with others. These include:
- tax system for agricultural producers (unified agricultural tax);
- simplified taxation system;
- uniform tax on imputed income;
- patent system of taxation.
The simplified tax system for organizations involves replacing the income tax of organizations (20%), property tax (2.2%) and VAT (18%, 10% and 0%), and for the private entrepreneur - income tax persons (basic rate of 13%) and the tax on personal property (0.1%, 0.3%, 0.5%), payment of the single tax: 6% (if taxable income is selected) or 15% (if the object of taxation are the revenues minus expenses).
The tax rate in the second case may be different in some subjects, for example, in the Rostov region, it is 10%.
In accordance with item3 of Art. 346.12 of the Tax Code, banks, insurance companies, pawnshops, organizations with branches and representative offices, companies with an average workforce of more than 100 people, and others cannot use the simplified tax system. In addition, an organization or an individual entrepreneur loses the right to use the simplified tax system, if the results of the tax period, the gross income exceeds 60 million rubles. Accordingly the conditions of application of the simplified tax system cannot be met by big business and the volume of potential gross revenue - medium businesses. In addition, special tax regimes according to the legislation of the Russian Federation, may not always apply, even small businesses with substantial revenue to 400 million rubles per year, only micro with an annual income of up to 60 million rubles.
Such restrictions exist in other special tax regimes. For payers of the uniform tax on imputed income (UTII) can be organizations and individual entrepreneurs engaged in certain activities, such as the provision of domestic and veterinary services, services for the repair and cleaning of vehicles, the transportation of passengers (with no more than 20 vehicles), retail trade in the area of no more than 150 sq. m., the provision of catering services, with no more than the same area of the room, and others. In the exercise of such activities UTII application is mandatory. There are no restrictions on income and there is no need in them under these conditions. The object of taxation is an imputed income, i.e., potential possibilities of the gross income of the taxpayer, calculated on the basis of basic profitability, the number of physical indicators and ratios. This tax treatment is widely used by small businesses, particularly individual entrepreneurs.
Accordingly, some small businesses and medium-sized enterprises use common tax system provided for the payment of all taxes and duties under the law.
A prerequisite for the development of small and medium-sized businesses in Russia, in our opinion, is to reduce the tax burden for entrepreneurs. The main directions of reform that reduce the tax burden are the following.
Firstly, we consider it possible in the Tax Code to define the concepts of "small business" and "medium-sized business". In addition, to link at the legislative level the status of the business and the ability to apply the taxation system.
Secondly, to increase the maximum volume of its annual revenue in the
simplified tax system to 400 million rubles, this will apply this treatment to all small businesses.
At last, to reduce the tax burden of medium-sized businesses, in our view, it makes sense to use the experience of other developed countries, where there are no special tax regimes, but for SMEs provided for reduced rates of major taxes (mainly income tax and VAT ) [4].
At the heart of special tax regimes for certain categories of taxpayers are principles of simplification of taxation, reducing the number of taxes imposed by the applicable tax laws, and the replacement of most of the tax payments to the uniform tax in one form or another.
Excessive tax burden impedes synergies, innovation, and the formation of cluster initiatives and, as a consequence, leads to a reduction in the revenue part of the budgets of all levels and the possible growth of the shadow economy, since most small businesses do not keep the official financial statements [5].
The optimal structure of payments corresponding to the mandatory condition must be established: the totality seized from taxpayers in tax payments must not be below a certain minimum level that allows to implement fully the social functions of the state; at the same time it should not be too heavy a tax burden for taxpayers and undermine their interests. Modernization of taxation of small businesses seen, on the one hand, as a response to reported cases of illegal (criminal) avoidance of small businesses from taxes and fees in full, and on the other - as a condition for the formation and development of entrepreneurship in the modern Russia.
Literature:
1. Tax Code of the Russian Federation (Ed. By 04.06.2015). Parts one and two: the text as amended. and add. on 05.01.2015, the - M .: Eksmo, 2015. - 784 p.
2. Federal Law of 24.07.2007 № 209-FZ (ed. By 12.28.2013) "The development of small and medium-sized businesses in the Russian Federation".
3. Small and Medium Business in Russia: the development of systemic problems and their solutions [electronic resource] URL: http://www.mspbank.ru/files/2013/03/15/ macroprezentacija.pdf (date of treatment 02.05.2015).
4. Alagaeva K.Y. Review and reform of the system of taxation of small and medium-sized businesses in Russia. New technologies. 2014. № 3. p. 33-39.
5. Buleshova N.Y. Problems of formation of small business in Russia. Actual problems of science: the abbot and IT as a research center. 2014. № 17. p. 13-21.
