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среда, 29 ноября 2017 г.

Five problems in the tax sphere that interfere with business

Within the framework of the XIII All-Russian Tax Forum of the RF CCI, 8 thematic sections were held for 2 days, in which over a thousand people participated. Representatives of business, ministries and departments, legislators and experts worked today at the plenary session of the forum. The event was held by Vadim Chubarov, vice-president of the Russian Chamber of Commerce and Industry.


Five problems in the tax sphere, which, in the opinion of business, need to be resolved, was named in his speech by the President of the RF CCI Sergey Katyrin.

First. According to the RF Ministry of Finance, the level of tax burden on business is about 32 percent. The Chamber estimates that the level of fiscal burden in Russia is higher. In addition to taxes and fees, the business must pay the so-called mandatory non-tax payments, which are not taken into account when calculating the total burden on the business.


The RF CCI conducted a business questionnaire. Thus, 55 percent of respondents rated the level of tax burden as high, 45 as average. At the same time, 43 percent of respondents noted that the level of the tax burden increased, and 49 percent that the tax conditions did not change. As a rule, business associates the growth of the tax burden with the cancellation of certain benefits, as well as increased taxes on land and real estate due to overstating the cadastral value of taxable items. This is an all-Russian problem, which must be systematically solved, stressed Sergey Katyrin.

The second. One of the main issues of 2017 became tax incentives. The Chamber considers it necessary to calculate the possible macroeconomic effect before deciding whether to cancel or introduce them. In practice, tax privileges and preferences are arbitrarily abolished or introduced, avoiding broad public discussion.

The decisions to abolish or introduce tax incentives should be more balanced and economically justified. Thus, the business positively assesses the possibility of applying an investment tax deduction for corporate income tax, which allows you to deduct the cost of new equipment from the tax. But with the tax on movable property of organizations the situation is ambiguous. The enterprise spent significant funds on updating the equipment, counting on the benefits, but the decision to introduce it is passed to the regions. Regions, counting on additional revenues, do not hurry to provide the privilege. We will get the growth of tariffs and prices, investment projects will be slowed down, and even stopped, the RF CCI President noted.

Third. It is necessary in the near future to complete the work on the systematization and legal regulation of non-tax payments in the Russian Federation. The draft law "On the Regulation of Compulsory Payments of Legal Entities and Individual Entrepreneurs", submitted to the Government for consideration, takes into account the key proposals of the Chamber.

The State Legal Department of the President of the Russian Federation in the conclusion of the bill outlined the conceptual notes: directly in the bill, it is necessary to provide an exhaustive list of non-tax payments, establish rules for the calculation of individual payments, more specifically determine the list of rights and obligations of payers and payment administrators, etc. In other words, the law on non-tax payments should become a kind of "non-tax code". The Chamber, Sergey Katyrin said, generally supports this approach and is ready to participate in the finalization of the bill, considering that the President of the Russian Federation is instructed to submit it to the State Duma until December 15 this year.

Fourth. Amendments to the Tax Code of the Russian Federation introduced criteria for obtaining unreasonable tax benefits by taxpayers. In the final version of Law No. 163-FZ, it was possible to abandon the formal approach to the identification of such benefits. The original version entrusted entrepreneurs with uncharacteristic duties to verify their counterparties, and in case the taxpayer did not show "due diligence", he could be charged with a duty to answer the chain for counterparties.

Now the main criterion for establishing the legality of operations is the reality of the transaction. However, the law lacks important guarantees for taxpayers, such as the presumption of good faith, the concept of the actual economic meaning of transactions,

Fifth. Within the framework of the questionnaire, the Chamber asked business representatives a number of questions regarding the quality of tax administration. Almost half of the respondents noted that the conditions for interaction with the tax authorities have improved. This, first of all, is connected with the fact that the Federal Tax Service of Russia actively promotes electronic services that allow simplifying relations with taxpayers. Almost 90 percent of respondents did not appeal to the court on tax disputes - this indicates a reduction in violations by the business and a pre-trial settlement of disputes.

However, noted the head of the RF CCI, taxpayers still have a number of proposals for improving the mechanisms of interaction with tax authorities. So, business is worried by the rapid growth in the number and volume of information and documents requested from the taxpayer in electronic form. "Electronic communication" "should simplify the interaction with the tax authorities. But in the requests there is still no clear indication of the necessary documents, a so-called "solid" request is made. In fact, the process is no different from when the same amount of documents was transmitted in paper form by mail or courier. This problem must be solved, stressed Sergey Katyrin.

The report of the head of the Federal Tax Service Mikhail Mishustin was listened with interest.

Creating the best tax administration practices would be impossible without the support of the business community, he said, and expressed appreciation to the RF CCI and business for active participation in the reform of cash registers. The first stage of this reform is completed, the head of the Federal Tax Service said. 477 thousand taxpayers work in a new way (this is almost 1.5 million cash registers), nine forms of cash reporting that existed earlier were completely liquidated for them.

Another digital project of the Federal Tax Service of Russia is a system for marking goods. Chipping the furs gave excellent results. In the summer the system of marking of goods was launched, which will help to fight against counterfeiting and with overstating of prices.

An important element of non-contact control is the ASK VAT system. And if in 2016 148 thousand taxpayers clarified their obligations on the requirements of the system, then in the current - only 90 thousand. The number of fictitious companies declined by more than 2 times. Not only does the collection of taxes increase, but preferences are created for law-abiding business - the terms of VAT refund are reduced from three to two months, the mechanism of tax surety works, which also accelerates the tax refund.

This year, a project was launched to curb illegal VAT refund schemes for the export of grain and oilseeds. In the third quarter, the amount of VAT refund decreased by more than 2 times, and this is with export growth of 20 percent.

The number of complaints related to disputing the results of on-site tax audits has decreased by 10.5 percent since the beginning of the year.

There is a positive trend in tax revenues, Mikhail Mishustin said: over 10 months of the year, the consolidated budget of the Russian Federation received more than 14 trillion rubles (an increase of 19 percent). The receipt of insurance premiums increased by 8.6 percent and amounted to 4.6 trillion rubles.

Mikhail Mishustin told about a number of other areas of work of his service ..

The plenary session was also made by the Chairman of the Expert Council of the State Duma Committee on Budget and Taxes, KPMG partner Mikhail Orlov, the head of the RF CCI Working Group on Tax Risk Management, the Chairman of the Board of Directors of ACG Gradient Alfa Pavel Gagarin, the Auditor of the Accounts Chamber of the Russian Federation Sergey Shtogrin , Deputy Head of the RF CCI Working Group on Electronic Document Management, Deputy General Director of LLC "Takskom" Vasily Zudin, Managing Partner of Pepeliaev Group Sergey Pepelyaev, Executive Director torus of the Russian Union of Taxpayers Artem Kiryanov.

Participants of the plenary session also discussed the results of the work of the thematic sections.

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