Municipal fees from entrepreneurs. Bill on fees from entrepreneurs

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

“No need to “nightmare” business”, “Support small business”, “We must reduce the burden on enterprises”. Many remember these words from the President and Prime Minister of our country. Business breathed a sigh of relief. No sooner said than done. Legislators consulted and decided to "help" individual entrepreneurs. How exactly? An additional tax, which will be called the "municipal fee from entrepreneurs." We will tell you more about this.

Who lives well in Russia?

I just want to remember a well-known entrepreneur, the owner of one of the large Pyaterochka chains: “Please don't help us. Don't think about us at all. Your help is ruining us.”

The words seem fair when you look at the bill on the municipal fee from entrepreneurs.

"Do the rich also cry?" Or another "complaint about fate"? "Bourgeois" again dissatisfied? But there is no need to rush to conclusions. The law applies to everyone. The only one who benefits from it is the local authorities.

After all, they want to introduce fees from entrepreneurs at the municipal level.

Excessive panic or harsh reality

While you can watch the "pilot" version. Since 2015, municipal fees from entrepreneurs have been introduced only in three cities of federal significance - Moscow, St. Petersburg, Sevastopol. An amendment has been introduced to the Tax Code. In other regions it is supposed to be introduced by separate federal laws. But what is dangerous in the new amendments? Why is the Entrepreneurs Fee Bill 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, concerning almost all business in the country, has never been in the recent history of Russia. More large-scale transformations are only the overthrow of the "bourgeois" class in 1917 and, conversely, the emergence of entrepreneurs (cooperators) during perestroika.
2. More than half of hairdressers, canteens, photo studios, tire shops will close. Already, many individual entrepreneurs in these areas are thinking about "winding down". This will affect everyone. No one will cut their hair for 200-250 rubles, as in many small towns now, if you have to pay from 240 thousand rubles a year. up to 1 million 200 thousand rubles. And these are only municipal fees from entrepreneurs. Other taxes and mandatorypayments (for profit, personal income tax, to the Social Insurance Fund, to the Pension Fund, etc.) do not go anywhere. In other words, this is a completely new surcharge that worsens the situation of almost 15 million entrepreneurs many times over. And that's not counting ordinary workers.

Who gets "hit"

According to federal politicians and deputies, millions of fees from entrepreneurs will replenish the budgets of the regions. This is undeniably so. You can't argue with this thesis. But have federal officials considered that municipal levies on entrepreneurs would seriously undermine small businesses? One would like, by analogy, to recall the tax embarrassment of the Bolsheviks after the revolution, when it was necessary to hand over both milk and meat from a cow. The fact that the cow would have to be put under the knife did not bother anyone. The result of such fiscal policy is hunger, poverty and unemployment. What will happen this time, no one undertakes to predict.

But who gets hit by a hard fiscal "hit"? The new amendments will affect four areas of business:

1. Food service.
2. Transportation of goods and passengers ("Platon" and the mandatory registration of individual entrepreneurs for taxi drivers, apparently, are not enough for "dispossession").
3. Trade.
4. Paid services to the population.

How much will entrepreneurs pay municipalities quarterly

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

• Trading through objects of a stationary trading network that do not have their own halls, as well asstores with sales areas up to 50 sq. m., - 60 thousand rubles. This category includes various "shops" selling phones, corn, jewelry. Entering the supermarket, you can see a small pavilion somewhere in the corner. Some of them do not even reach such profits.
• Trade with halls over 50 sq. m. - 6 thousand rubles. per sq. m. The collection will be from 300 thousand or more. If, for example, your 51 sq. m, we advise you to "cut" it by 1 sq. m. You will lose a little space, but save seriously. The fee in this case will be 60 thousand rubles. instead of 306 thousand rubles.
• Trade from a warehouse - 6 thousand rubles. for 1 sq. m. For example, through an online store.
• Catering facilities that do not have a service hall, as well as with a hall area of up to 50 sq. m - 60 thousand rubles. The shawarma stall also falls into this category.
• Food service with over 50 sq. m. - 6 thousand rubles. for 1 sq. m.
• Transportation of goods. Load 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 places - 60 thousand rubles, 5-8 places - 100 thousand rubles, 8-16 places - 150 thousand rubles. More than 16 places - 300 thousand rubles.
• Dry cleaning and laundry services - 300 thousand rubles.

As you can see from the list, the numbers are quite impressive.

Facilities: from 6 thousand rubles per sq. m. m per quarter

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

It is not clear with various vending machines for food, coffee, chocolates and other things. Are they subject to collection? Such an amount automatically "demolishes" such devices.

Paid services

The Entrepreneurs Fee Bill implies the category of “paid services”. Most business areas actually fall under it:

• Commercial medical clinics.
• Private schools.
• Law Schools.
• Photo shop.
• 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 (contributions to the Pension Fund, the 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 tothis vehicle,” say the organizers of the transportation. It's hard to disagree with them.

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

The law will create offshores

Federal authorities propose to establish municipal fees from entrepreneurs, introducing basic tax rates. But, most likely, local authorities will adjust the regional coefficient. Something similar happens with the transport tax. Local authorities in some regions (for example, the Khanty-Mansi Autonomous Okrug) have introduced a regional coefficient for vehicles with a capacity of up to 200 hp. s., 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 coefficient and not pay transport tax.

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

Hence the conclusion - a regional reduction or increase factor is simply necessary. But then the question arises as to what 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. Can“set up” a warehouse in Chukotka and send goods all over Russia with a delivery service. It will be cheaper in case of reducing coefficients in this region. In general, there is no clarity yet.

New tax or not

Collection to local budgets is actually a tax, because The 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 branches. You can create an IP anywhere in Russia at the place of residence of an individual entrepreneur. And, as you know, you can register in any region. It is enough to buy the "ruins" of housing stock in the countryside for 30 thousand rubles, and you are the owner.

Result

Replenishment of local budgets is, of course, a good thing. But not in these ways. This levy at such high rates without regional reduction factors will kill small businesses in small and medium-sized towns and villages.

A million is simply huge for some. On the other hand, regional coefficients will create offshore "oases" in some subjects. In general, we'll wait and see.