What can be cooked from squid: quick and tasty

In Russian and European tax practice, there is the concept of indirect taxes. The essence of such taxes is that it is not a specific, clearly established amount, but which is included in the cost of the goods and is actually paid by the buyer. The main obligation of the seller in this case is to transfer funds to the state budget of the Russian Federation.

Do I have to pay taxes on the sale of goods and services

We are talking about value added tax (the so-called) and, the establishment of which is regulated by the following regulatory legal acts:

Tax Code of the Russian Federation;
Resolution of the Government of the Russian Federation "On the forms and rules for filling out (maintaining) documents used for" (No. 1137 of December 26, 2011);
Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7;
Federal Law No. 248 dated July 23, 2013;
Civil Code of the Russian Federation.

Payment of this tax is possible both for wholesale and retail trade. The following are exempt from the obligation to pay VAT:

the total revenue of which from the sale of goods and services for the last three months is less than 2 million rubles;
organizations involved;
companies either using a simplified taxation system;
business running on;

In addition, in the process of selling goods and services, the following taxes may be paid:

The implementation of goods and services in 1C 8.3: examples with postings can be found in this video:

Special types of products

Consider the features of taxation of sales of certain types of products by individual entrepreneurs and companies.

Petrol

Did you know that almost half of the price of gasoline, which is set at a filling station, is various taxes and fees? So, when selling gasoline, the owners of gas stations are obliged to transfer the following taxes to the state budget:

(about 15%). The amount of excise tax is set in a fixed form by orders of the Government of the Russian Federation, therefore, it is impossible to clearly deduce the percentage of excise duty in the total price of gasoline;
... The tax is calculated according to a special formula and amounts to approximately 3.6-3.7 rubles per 1 liter of gasoline (approximately 10-15% of the cost of gasoline at a gas station).

The importance of paying this fee lies in the fact that gasoline emissions are harmful to the environment, and one of the important functions of the state is to monitor the state of the environment as much as possible and maximize the living conditions for people.

Products from ebay and other online stores

Until early 2017, there were no taxes on online sales. On December 12, 2016, the President of the Russian Federation instructed a special commission to develop rules for trading via the Internet, the essence of which is in the following points:

the introduction of taxation of purchases through foreign online stores;
introduction of additional customs duties when importing goods delivered from abroad.

All these payments should practically fall on the shoulders of Russians, who actively use American and European platforms for online shopping. The draft decision did not provide for the introduction of such taxation for Russian online stores. The main goal: to create artificial price competition with Western resources and increase the popularity of Russian online stores.

The amount of VAT will have to be 18% of the value of the goods, and may reach 30% of the price of the goods.

This video is dedicated to the sale of goods or services via the Internet:

Antique

In the process of selling antiques, there are several possible points to consider:

if the goods were sold at the same price as purchased, then the tax is not paid to the state budget. To do this, the seller must have evidence in the form of checks, invoices, sales contracts, etc.;
when selling an antique product through a store (antique shop), the organization - the seller will withhold and transfer personal income tax in the amount of 13% of the value of the goods;
there is a possibility of using up to 250,000 rubles.

According to the norms of article 86.2 of the Tax Code of the Russian Federation, in the case of notarization of transactions for the sale and purchase of antique property, the notary must inform the Federal Tax Service about such a transaction. This is the only case in which the tax authorities will know about the transaction by anyone.

If the goods are sold through a store, then the personal income tax is transferred to the tax office by the store's accountant. If, for example, an oral or written contract is concluded between two individuals directly, then the seller transfers the funds to the Federal Tax Service (if necessary).

Technique

Technique is the property of a certain owner. The rules of taxation for the sale of property for individuals are established by the norms of Art. 217 and 220 of the Tax Code of the Russian Federation. from income from the sale of their own property based on the rules of the taxation system in which they operate, and the level of depreciation of the goods.

For individuals, the following rules apply:

exemption from personal income tax when selling goods that have been owned by the owner for more than 3 years (confirmation - receipts, contracts with the store);
Personal income tax at a rate of 13% paid when selling a product for more than 250,000 rubles, or if the costs associated with its acquisition are less than the amount of income from the sale (documented by checks, contracts, etc.).

Animals

Article 137 of the Civil Code of the Russian Federation states that animals are the same objects of property rights as other movable, immovable things and objects. Accordingly, the same taxation rules should be applied to animals as to other property.

Irregular activities related to the sale of animals provide for the following tax rules:

Personal income tax is not paid if the amount of income from the sale of animals is less than 250,000 rubles;
the sale of an animal is not taxed if it was owned by the owner for more than 3 years;
property tax deduction in the amount of expenses for the purchase of an animal is applied as an alternative in the amount of up to 250 thousand rubles.

Building materials

The sale of building materials in the Russian Federation can be carried out exclusively by legal entities or individual entrepreneurs. According to the norms of the letter of the Ministry of Finance of the Russian Federation on September 17, 2010 N 03-11-11 / 246, it is recommended to use it in the case of the sale of building materials.

Sales tax is an indirect payment levied on the buyer. Usually it is expressed as a percentage of the value of the goods, which the seller is obliged to deduct to the budget, but the costs of paying it as a result are borne by the final consumer. Sales tax is a popular tool of fiscal services in many countries of the world. Sales tax is not necessarily charged on all goods sold. Often, certain goods are subject to taxation, and some of their groups - socially significant - are exempt from this tax.

In most countries, sales tax is levied on the buyer, not the seller; the latter's task is to transfer the amount received to the budget. In many countries, sales of not only goods but also services are taxed. Since sales tax is levied only on the final consumer, intermediaries may not pay it, for this they must provide a certificate of resale of a product or service, or prove that the purchased goods were included in the newly created product that was sold.

Value added taxation and sales

In the past, sales tax was the most popular type of indirect taxation. But with the passage of time and the improvement of the fiscal authorities, the value added tax has become very popular, which is, in a certain way, an amended and improved version of the sales tax. At the moment, the process of gradual transition of the countries of the world to taxation of value added, rather than the gross amount of goods sold, continues.

About twenty percent of all tax revenue in the world comes from value added tax. At the same time, some countries continue to adhere to their traditions in the field of taxation and do not seek to abolish the sales tax. The most famous and prominent example is the US tax system. In this country, the positions of traditionalists are still strong, who are opposed to many changes. Therefore, the tax system of this country retains some archaic features.

Assessment of the impact of sales tax on the economy and its feasibility

Economic studies from the Organization for Economic Cooperation and Development argue that taxation on the sale of goods and services is among the taxes least harmful to the economy and economic growth. The experts of the organization came to this conclusion after studying many different types of taxes and the practice of their application.

According to many researchers, this type of taxation is outdated, since it does not imply differential taxation of persons with different income levels. The taxation scale for all categories of the population turns out to be the same. However, taxation on sales is a very efficient and easy way, causing the least harm to the economy so that it can be easily abandoned.

Many countries are trying to compensate for the inability to approach differently groups of the population with different income levels when paying this percentage to the treasury, by abolishing its collection when selling a number of goods that are attributed to the most popular people. This means, first of all:

clothes,
medicines,
rent of social housing.

It is these goods that account for most of the consumption of low-income groups of the population. But the car no longer belongs to the group of social goods.

It does not matter how the payment for the goods was made - in cash or by bank transfer. Sales tax will be charged in any case. Even with payment in kind in goods or labor, or when other property is involved in payment, a sales tax is expected to be paid. However, almost all such transactions are not registered and therefore remain in the shadow of the tax authorities, and, accordingly, sales tax from them is not paid in practice.

History of sales tax in Russia

For the first time, sales tax has been levied in Russia since 1991. Then it was introduced back in the USSR. The tax rate was equal to five percent, and the procedure for its collection was determined by federal legislation. But after the introduction of the sales tax, the USSR did not last long and collapsed at the end of the same year. In independent Russia, as early as January 1, 1992, they adopted their own tax system, in which sales tax was not provided.

In 1998, this type of taxation was introduced in Russia for the second time. This time it was made regional, that is, the proceeds from it went to local and regional budgets. At the same time, the subjects of the federation were allowed to determine the rate of this taxation themselves or to refuse to levy it altogether, but the rate could not exceed five percent. Most regions, experiencing an acute shortage of funds for social security and other local needs, have set the maximum rate of this taxation. Forty percent of the collection on this tax went to regional budgets and 60 percent to local budgets.

A large list of socially significant goods and services not subject to this tax was approved. First of all, this category of goods included:

Basic food products.
Clothing.
Medicines.
Prostheses.
Housing and communal services and renting a house, providing housing, selling an apartment, land plots and other operations involving real estate,
Transportation of passengers in public urban transport and road, rail, river and sea transportation of passengers by intercity transport.

Also, services provided by credit institutions, insurance companies, non-state PFs, lawyers and others were not taxed.

Most regions introduced the collection of funds for the sale of goods and services in 1998 and 1999. In 2002, the Tax Code of the Russian Federation was adopted, the 27th chapter of which subsequently regulated the collection of this percentage to the treasury. However, already at the time of the adoption of the Tax Code, it was known that this type of taxation would be levied only for the next two years. Since January 1, 2004, no sales tax has been levied on the territory of the Russian Federation.

The possibility of tax refund for the sale of goods and services

In mid-August 2014, the Ministry of Finance developed a project to introduce a sales tax. The project was submitted to the Government of the Russian Federation for consideration. According to this project, the regions would have the right to introduce such taxation at a rate of up to 3%. According to the Minister of Finance Anton Siluanov, the introduction of this collection of funds would raise the revenues of regional budgets by up to 200 billion rubles.

The principal decision to grant the Russian regions to introduce a sales tax (EPT) in the amount of up to 3% was made at a meeting with the head of state on Wednesday, a source in the financial and economic block of the government told Interfax. The Ministry of Economic Development and the Ministry of Finance objected to the introduction of a sales tax, proposing an alternative - to increase the VAT from 2015 by 2 pp - to 20%. This decision was supported, in particular, by the presidential aide Andrey Belousov... The president supported the sales tax, two federal officials and an official from the government's financial and economic bloc told Vedomosti.

Meanwhile, just yesterday the Deputy Prime Minister Dmitry Kozak assured that in Russia there is no political decision on the introduction of new taxes and, most likely, they will not be introduced. According to him, all federal authorities and regional authorities would like to receive more money to finance certain events, but they must make decisions based on the capabilities of the country's economy, so as not to discourage further economic development.

The Ministry of Finance has many arguments against the NRS. First Deputy Minister of Finance Tatiana Nesterenko recently voiced two main ones. Firstly, the sales tax is less profitable for the budget: according to officials, in the next three years it will bring 195 billion, 211 billion and 230 billion rubles, respectively, and an increase in VAT by 2 pp - about 500 billion rubles in 2015 alone ... Secondly, the Ministry of Finance expects problems with the collection of this tax. The NSP was introduced in the early 90s and in the 2000s, and then its collection rate was very low - about 30%. True, now the indicator may be higher, since the share of large stores and chains in the turnover has increased to 22%, but will not exceed 50%, the Center for Macroeconomic Research (CMR) of Sberbank calculated. According to analysts' calculations, the introduction of a sales tax at the level of 3% can give the budget a maximum of 350 billion rubles (assuming 50%), at least 150 billion (if only large retail chains pay the tax in full). The revenues from the increase in VAT (at two rates - from 10% to 12% and from 18% to 20%) will amount to 375 billion rubles, while the tax collection is estimated by the government at 94%, experts from the Center for International Relations note.

The advantage of the NRS is that it is credited to the regional budget, since the increase in taxes is aimed at saving the regions (due to the implementation of presidential decrees and the fall in income tax on profits, their deficits are growing strongly). However, the large scale of tax evasion will not allow solving the problem of regional budgets, experts from the Center for International Relations of Sberbank are sure. The winners are those regions that have high indicators in terms of the share of retail turnover generated by retail chains. According to forecasts, St. Petersburg (share - 53%), Leningrad Region (41%), Moscow Region (33%), as well as Altai and Kamchatka Territory - in all regions at the end of 2013 there was a budget surplus. And in the problematic North Caucasian Federal District and Yakutia, this figure is below 10%. The tax will help only the Altai Territory, Adygea and Tatarstan: they have a relatively high rate, and there is a budget deficit. But the deficit is small, and the effect of the VAT increase would be the same for their budgets.

Opor Rossii believes that the introduction of a sales tax is fraught with cascade taxation: since it is impossible to identify the “end consumer”, the components subject to EPT will be taxed again as part of a product made from these components. In addition, small businesses using special tax regimes will have to keep records of revenue and use cash registers, which are additional costs. Thus, the indicated values will be collected from taxpayers, mostly from retail trade. " It is not possible to talk about exact figures, since sales tax can be at different production cycles, and also passed on to the end consumer.", - pointed out the president of" Opora " Alexander Brechalov in letters to Deputy Prime Minister Igor Shuvalov and Presidential Aide Andrey Belousov. The effect on the budget system of the introduction of the new tax is questionable, confirmed by the head of the Center for Expertise and Analytics of Entrepreneurship Problems "Opora Rossii" Ivan Efremenkov. « For objective reasons, the main retail turnover occurs in three constituent entities of the Federation - Moscow, Moscow Region, St. Petersburg. This means that most of the tax will be levied in these regions. Thus, the introduction of sales tax will not lead to a fair distribution of additional tax revenues between the constituent entities of the Russian Federation.", - he comments.

Recall: sales tax is not the only tax idea of the authorities: along with it, an increase in contributions to the MHIF is being prepared (payment of the current contribution of 5.1% from the entire wage fund, and not up to a certain threshold). And after the presidential elections in 2018, it is possible to increase the VAT and personal income tax by 2 p.p. to 15% and 20%, respectively. If all these initiatives are implemented, the tax burden in Russia will grow by 1.7% of GDP, under the conditions of 2013 it would have amounted to 37.5%, he calculated Andrey Chernyavsky from the Development Center of the Higher School of Economics. In addition, the authorities of the Russian Federation discussed the issue of spending the resources of the Reserve Fund as an alternative to increasing the tax burden. The Ministry of Finance is categorically against - such a mechanism will not help for long, and unpopular decisions in tax policy will still have to be made, said First Deputy Finance Minister Tatyana Nesterenko. Member of the Tax Committee "Opora Rossii" Mikhail Orlov I am sure that business will strongly oppose any tax hike and will respond by raising prices and layoffs. " At the same time, it should be understood that spending the Reserve Fund on current tasks gives only a temporary respite. If there is an urgent need to solve immediate problems, you can resort to reserves. But they tend to end, so in the long term it is necessary to consider only taxes as a source of replenishment of the budget, - he explained to Expert Online. - In an amicable way, it is necessary to audit budget expenditure obligations and find ways to reduce them».

The increase in the tax burden from the introduction of the sales tax is estimated by the experts of the Center for International Relations at 0.26% of GDP, from the increase in VAT - 0.58%. However, the overall effect on the economy will be more painful with the introduction of a sales tax, they warn. With a 2 percentage point increase in VAT, the price jump would not have exceeded 1.7%, and with the introduction of a sales tax - a maximum of 2.1%. The tax will affect primarily consumers - manufacturers will simply increase prices, I am sure the executive director of the Association of Retail Companies Andrey Karpov. « With huge turnovers, the profitability of the business of retail chains is low - about 5-7%, so they will have no choice but to shift the additional burden onto the shoulders of consumers - he explained to "Expert Online" ... - And to replenish regional budgets, it is necessary to more actively identify the sectors of the economy that work in the shadow».

The jump in prices will lead to a drop in retail sales. In the scenario with an increase in VAT by 0.8%, this would result in a deduction of 0.3-0.4 p.p. from GDP growth, and with the introduction of a sales tax by 1%, a deduction from GDP growth would be 0.5 p.p. ., assessed by experts of the Center for International Studies. If the tax were introduced this year, it would lead to zero economic growth. Deputy Head of the Department of Corporate Governance of the Higher School of Management, RANEPA Lyudmila Dukanich notes that attempts to replenish the budget by increasing the tax burden are not always crowned with success. " Of course, this will have a positive effect on regional budgets, which will be able to collect EPT. But this burden will fall on the same object as VAT, which is not welcome in the theory of taxation, and in world practice, a combination of these taxes is very rare. It is clear that business will shift this oppression onto the shoulders of consumers, and since the incomes of the population have hardly grown lately, this will negatively affect the economy.", - she explained" Expert Online " .

reference

Sales tax first appeared in the last years of the USSR in 1991 and was abolished in Russia in 1992. In 1998 it was reintroduced as a regional tax with a maximum rate of 5%. Since 2004, it was canceled by the decision of the Constitutional Court (including due to difficulties in determining the object of taxation). The introduction of a sales tax was discussed in December 2012 by Prime Minister Dmitry Medvedev, his first deputy Igor Shuvalov and then Minister of Economic Development, and now presidential aide Andrei Belousov. The latter said that in some regions it is possible to levy both VAT and sales tax.

07.06.18
Russian President Vladimir Putin considers the introduction of a differentiated personal income tax rate and sales tax inappropriate. According to the Russian president, a progressive tax scale leads to tax evasion. Sales tax, in his opinion, will lead to an increase in inflation, which will put pressure on the economy and citizens. “As you know, many propose to change the personal income tax. Including political parties that are in opposition, but are represented in parliament .... 1 964
25.05.18
Sales tax will not be revived in Russia, said First Deputy Prime Minister Anton Siluanov. 1 099
24.04.18
Sales tax was abolished in the country in 2004. But, according to media reports, it can be returned in order to compensate for government spending on medicine, education and infrastructure. 1 3 130
11.12.17
Vedomosti, citing federal officials, reports that the authorities have returned to a long-standing idea - a sales tax. It is being discussed as a replacement for another tax - on the movable property of organizations, the exemption for which has been canceled at the federal level. Entrepreneurs call it "a tax on modernization" and are actively seeking its cancellation, in particular, through an appeal to the first deputy chairman of the government, Igor Shuvalov, the newspaper writes. Abolish the tax on the "engine" ... 1 1 735
25.04.17
The Ministry of Finance proposes to implement the tax maneuver "22/22", while the introduction of a sales tax is excessive, the head of the Department of Tax and Customs Policy of the Ministry of Finance Alexei Sazanov told reporters. “The Ministry of Finance proposed to introduce a tax maneuver - a decrease in insurance premiums and an increase in VAT,” Sazanov said. "Introducing a sales tax is, in our opinion, redundant." The tax maneuver proposed by the Ministry of Finance suggests an increase ... 494
21.03.17
The Ministry of Finance is not discussing the idea of returning the sales tax, which, according to the media, could be introduced in 2019. Deputy Finance Minister Ilya Trunin told reporters about this. However, the possibility of using these online cash registers for tax purposes is now being considered. For example, an existing sales tax may be linked to the revenue of businesses. "We have a trade tax that is levied on natural indicators - the area of the trading floor and so on ... 685
21.03.17
Instead of raising the VAT to 22%, a sales tax may be introduced from 2019, Gazeta.Ru reports, citing a source in the government. Last week, the Ministry of Finance proposed to raise the VAT rate, while reducing the rate of insurance premiums from 30 to 22%. If the proposal to raise the VAT does not pass, an alternative is possible - the introduction of an additional trade tax at the regional and municipal levels. The tax rate is not yet known, the newspaper specifies, ... 2 1 354
03.02.17
In a letter dated December 26, 2016 No. 03-07-14 / 77994, the Ministry of Finance considered an appeal with a proposal to replace VAT and income tax with a turnover tax (sales tax). The issue of the expediency of introducing a sales tax, including the possibility of its introduction in certain constituent entities of the Russian Federation, was considered in 2013 as part of the activities of the expert group on the development of the tax system, created on behalf of the Prime Minister of the Russian Federation with the participation of ... 671
03.02.17
Letter dated December 26, 2016 N 03-07-14 / 77994 1 042

23.11.16
President of the National Association of Distance Selling (NADT), which unites 17 Russian and international companies operating in the logistics market, including eBay, DPD, Pony Express, PickPoint, Hermes, Boxberry, Alexander Ivanov sent a letter to Deputy Prime Minister Arkady Dvorkovich, in which warns of the negative consequences of the introduction of VAT for international online trading platforms. This was reported by Kommersant. The president... 546
15.10.14
Russia will face an economic recession and a reduction in budget revenues, if the government does not refuse to increase the tax burden on business from 2015, warns the Russian Union of Industrialists and Entrepreneurs, Prime Minister Dmitry Medvedev. But this can still be avoided. 1 099
22.09.14
Together with the budget for the next three years, the government approved a number of tax changes. Some of them came as a surprise to entrepreneurs. 2 4 652
19.09.14
The introduction of a sales tax at the level of 3% in the first year can replenish the own revenues of regional budgets by an average of 2.5%, says the mini-study "Sales tax cannot solve the problem of the budget deficit", prepared by the rating agency Expert RA (RAEX ). At the current level of public debt of the subjects, this will not solve the problem of their budget deficit. At the same time, the new tax will help slow down the development of the economy as a whole. By... 1 029

18.09.14
The draft budget of the Russian Federation for 2015-2017 does not take into account the introduction of a sales tax, Russian Finance Minister Anton Siluanov told reporters following a government meeting. Thus, the government decided to abandon the introduction of this tax in 2015. "We did not consider sales tax as a tool to increase tax revenues of the constituent entities of the Russian Federation. We decided to go the other way - we seriously helped Moscow and the Moscow region financially ... 1 400

18.09.14
The Russian government has so far decided not to submit a bill on sales tax (NSP) to the State Duma, said the head of the committee on budget and taxes, Andrei Makarov, at a meeting of this committee on Thursday. "As of today, the government's decision is not to pay this tax," he said. He noted that the deputies support this decision. “We were totally against the sales tax,” he said. According to the Ministry of Finance, the introduction of sales tax, ... 1 016
18.09.14
In anticipation of the government's decision on the sales tax, the HSE Development Center assessed the macroeconomic consequences of its introduction, as well as the discussed increase in VAT and personal income tax rates. According to calculations, a return to the tax canceled ten years ago could reduce economic growth by 0.2-0.4 percentage points (pp) in the next two years, increase inflation by 0.5 pp and reduce real disposable income. incomes of the population by 0.8 pp. Conclusion of experts: tax increases should be postponed until better times, and if rates are increased, then it should be done with respect to the income tax that fills regional budgets. 1 575
15.09.14
For several months now, the Russian authorities have been discussing the possibility of allowing the regions to introduce sales tax in the amount of 3% to 5%. It was not ruled out that this innovation could start working as early as 2015. 1 106

12.09.14
The Russian government has not yet made a choice between the introduction of a sales tax and an increase in VAT, Deputy Prime Minister Arkady Dvorkovich told Interfax. However, he did not rule out that both of these proposals would eventually be rejected. By the end of September, the government intends to decide whether to introduce a new tax or increase the VAT rate, Prime Minister Dmitry Medvedev said in an interview with Vedomosti the other day. He stressed that any decision will have its own ... 6 2 001
11.09.14
Russian President Vladimir Putin has decided to introduce a sales tax, Vedomosti reports, citing federal officials and an employee of the presidential administration. According to two interlocutors of the edition in federal departments, the final decision on the introduction of sales tax will be made by the government. The newspaper's source in the presidential administration said that the sales tax will be introduced with a 90% probability, and the VAT will definitely not be increased. ... 11 4 032
10.09.14
The leadership of the Northern capital refuses to introduce it, calling it premature. 1 2 379
09.09.14
Earlier, Russian Prime Minister Dmitry Medvedev said in an interview with Vedomosti that the government has not yet resolved the issue of introducing a sales tax in the regions or raising VAT. Sales tax existed in Russia until 2003 and was canceled due to low efficiency. 1 126
09.09.14
The fate of the sales tax will be decided by President Vladimir Putin. The supporters and opponents of the introduction of the new tax failed to agree on the government's platform. On Monday, at the government commission on legislative activity, the issue of introducing a sales tax was raised, although this issue was not on the agenda, a source close to the two participants in the meeting told RBC. The bill was presented without the consent of others ... 4 2 116
05.09.14
If the government introduces NRS, the Bank of Russia will be forced to tighten monetary policy in order to avoid sharp surges in inflation. 1 188
04.09.14
The Russian Union of Industrialists and Entrepreneurs (RSPP) is categorically against the introduction of a sales tax. This was stated by the executive vice president of the Russian Union of Industrialists and Entrepreneurs Alexander Murychev at the XII International Banking Forum in Sochi. “We - the Union of Industrialists and Entrepreneurs - are categorically against the introduction of a sales tax. I think we will remove this topic together with the Ministry of Finance and the Ministry of Economic Development. This cannot be done ", -... 968
29.08.14
Moscow officials at a closed meeting with representatives of small and medium-sized businesses offered them a radical reform of taxation, three sources in public organizations told RBC. According to them, it was presented by the head of the Moscow department of economic policy, Maxim Reshetnikov, as a system that saves small businesses from imposing a new sales tax. Yesterday, the department of economic policy answered RBC's questions promptly ... 2 144

25.08.14
The refund of sales tax (EPT) will lead to an increase in retail prices, the Kommersant newspaper reports, citing Natalya Kolupaeva, senior analyst at Raiffeisenbank. Prices may rise by at least 3%, says Anton Panteleev, a spokesman for M.Video. M.Video calculated that if the sales tax had been in effect in 2013, the company's fiscal burden would have doubled compared to the previous year. In this case, the cumulative tax ... 914
21.08.14
The new sales tax will increase revenues to the consolidated budgets of the constituent entities of the Russian Federation by 200 billion rubles a year, said First Deputy Minister of Finance of the Russian Federation Leonid Gornin. "We must find additional financial tax sources that will increase the level of budgetary provision of each constituent entity of the country, - he said. - In order to increase the level of balance of budgets." According to Gornin, it is assumed that ... 1 1 259
21.08.14
The unified information disclosure portal contains the text of the draft law, which is supposed to introduce sales tax. The public comment will last 60 days. A new chapter 30.1 of the Tax Code will be devoted to the new tax. Sales tax will be regional, which will be reflected in article 14 of the Tax Code. Organizations and individual entrepreneurs will be taxpayers if they sell goods (works, services) in the territory of the constituent entity of the Russian Federation in which the specified ... 10 6 188
20.08.14
The Russian government may reconsider its decision, already approved by Russian President Vladimir Putin, and abandon the idea of introducing a sales tax, Vedomosti writes on Wednesday, citing federal officials. The decision to introduce the tax was made by the President at a meeting in early August. As the participants of that meeting said, the financial and economic bloc of the government immediately criticized the idea and continues to consider it unsuccessful, trying to solve ... 1 048

20.08.14
Big business tried to prove that the introduction of a sales tax in the structure that is now being discussed in the government will not allow achieving the stated goal - to solve the problem of regional budget deficits. The RUIE is preparing to send its comments on the bill to the government. The Ministry of Economic Development supports business objections. In total, the RUIE has eight comments on the bill sent last week to the government ... 1 658
15.08.14
A sales tax refund can drive up the prices of many products. But, according to experts, in the current economic situation, this is the best solution. Otherwise, it will be necessary to cut salaries of state employees and stop indexing pensions. 8 2 115
13.08.14
The Ministry of Finance has submitted to the government a bill on supplementing the Tax Code of the Russian Federation with a new chapter "Sales Tax", the Ministry of Finance told RBC. Regions will have the right to introduce it starting January 1, 2015. Earlier today, the Interfax-AFI agency announced the introduction of a document into the government, which was not coordinated with the Ministry of Economic Development and the Ministry of Justice, citing its source in the financial and economic block of the government, familiar with the text of the document. A source... 2 196
11.08.14
At the end of July, a source in the financial and economic bloc of the Russian government told RIA Novosti that the authorities had decided to give the regions the right to introduce a 3 percent sales tax, the regions will be able to introduce it by 2018. 1 1 359
05.08.14
The head of the Moscow department for economic policy and development, Maxim Reshetnikov, said that he considers it promising to grant the regions the right to introduce sales tax. Earlier, the Ministry of Finance of the Russian Federation came up with an initiative to return the tax that was canceled in 2004 - the department has prepared a draft law, which has already been sent for approval. "Sales tax can be strong, stable and independent of either external market conditions or ... 1 1 311
04.08.14
The Ministry of Finance of the Russian Federation prepared and sent to the departments for approval a draft law on the introduction of sales tax by regions (EPT). The text, according to Kommersant's information, almost completely coincides with the text of the chapter of the Tax Code (TC) on this tax, canceled ten years ago. In the new edition, only the rate has been changed - 3% on the price of goods and services instead of the previous 5% - and the rule that tax is not levied on non-cash purchases of citizens has been removed. The formal approach of the Ministry of Finance to writing the draft may indicate that the department wanted to habitually use the idea in disputes about how to balance the budget, but met with unexpected support. 4 3 602
01.08.14
On the eve it became known that after a meeting with the President of the Russian Federation, a fundamental decision was made to give the regions the right to introduce a 3% sales tax; regions will be able to introduce it until 2018. 1 732
01.08.14
The Russian authorities have recently discussed the possibility of allowing the regions to introduce a sales tax. The subject of discussion was both the tax rate (from 3% to 5%) and the timing of its introduction (the option was discussed to introduce a tax already from 2015 or after 2018). 1 440
29.07.14
This estimate is contained in the forecast of the Center for Macroeconomic Research of Sberbank. “We estimate the maximum one-time jump in the general level of prices, provided that all regions impose a tax of 2.1%,” cites the opinion of ITAR-TASS experts. At the same time, the introduction of such a tax simultaneously with the acceleration of inflation will lead to a decrease in the volume of retail sales by a maximum of 1%, which in turn will reduce GDP by 0.5 percentage points. “The introduction of a new ... 847

25.07.14
The Russian authorities are now discussing the possibility of allowing the regions to introduce a sales tax in the amount of 3% to 5%. Finance Minister Anton Siluanov did not rule out that this innovation could start working as early as 2015. 924

24.07.14
The government is ready to abandon the idea of introducing a sales tax (in the amount of 3%) from next year and replace it with a 2 percentage point increase since 2015. VAT (from 18% to 20%). Two federal officials told Vedomosti about this. This option, recall, is an alternative to the previously proposed one: in 2015 it was proposed to introduce a 3% sales tax, and after 2018 - to increase personal income tax and VAT to 15% and 20%, respectively. Interlocutors ... 4 5 158

18.07.14
OPORA Rossii was the first of the business organizations to react to the statements of the Ministry of Finance about the possible introduction of a sales tax and the abolition of the threshold for contributions to the Mandatory Health Insurance Fund. Only an increase in contributions to the MHIF will increase the burden on small businesses by 37 billion rubles, businessmen complain. Experts disagreed in assessing the correctness of such a forecast. In July, the Ministry of Finance announced an increase in the tax burden on business for several ... 1 1 617

16.07.14
The authorities will not keep within the forecast plans for inflation not only this, but also next year, experts conclude on the basis of the latest government initiatives. Only the introduction of a sales tax and an increase in tariffs for Russian Railways can add 2-3% to price increases. This year the inflation rate will exceed the central bank's target of 5%. According to the forecast of the HSE Development Center, this year inflation will be 6%, which coincides with the forecasted values ... 3 13 665
15.07.14
The Russian authorities are discussing the possibility of allowing the regions to introduce a sales tax, the head of the Ministry of Finance Anton Siluanov did not rule out that this innovation could start working as early as 2015. The maximum level of the tax rate is considered from 3% to 5%. 1 411

14.07.14
The addition to inflation from the introduction of sales tax, according to the Minister of Finance of the Russian Federation Anton Siluanov, will not exceed 1%. At the same time, he promises a rise in wages that will outstrip the rise in prices. 1 1 104
11.07.14
The introduction in Russia of a regional sales tax and an increase in contributions to the MHIF from 2015. - almost a resolved issue. The instruction to work out these issues was signed by the President of Russia, two government officials told RBC. One of them claims that there is still no final decision, the other that the corresponding bill is already being prepared for the autumn session. The President did not express his opinion on this issue until the idea was worked out ... 7 3 483

09.07.14
The decisions, which have now been agreed, relate to the water tax, payments for forest resources and a number of other aspects, the Deputy Minister of Economic Development said. 791
08.07.14
The budget requires sacrifices: new taxes, higher rates on old ones, clever and straightforward savings. And the finance minister has to invent more and more dubious moves, so as not to speak directly: expenditure obligations are unaffordable. 1 813
04.07.14
The introduction of a sales tax in the regions could accelerate inflation in Russia by about 1 percentage point. This was stated by the Deputy Minister of Economic Development of the Russian Federation Andrei Klepach, RIA Novosti reports. At the same time, he expressed doubt that most of the constituent entities of the Russian Federation would set the maximum sales tax rate. Recall that according to the forecasts of the Ministry of Economic Development, the growth of Russia's GDP in 2014 may turn out to be two times higher than the forecast level. ... 2 1 973
04.07.14
As a result of the introduction of a three percent sales tax, regional budgets can receive up to 200 billion rubles in annual additional revenues. 18 18 795
01.07.14
According to the head of the Ministry of Finance, the implementation of such an initiative will bring about 200 billion rubles to the budget. 7 1 868

30.09.13
During the Sochi-2013 investment forum, Deputy Prime Minister Arkady Dvorkovich came up with an unexpected initiative: to equalize VAT and personal income tax (PIT) after 2015, that is, to reduce VAT to 15% from the current 18% and increase PIT from 13 up to 15%. "It is necessary to calculate, think over, but in any case, this decision cannot be made earlier than 2015, although it would be nice: 2015 and taxes of 15%," said A. Dvorkovich. According to him, rates are needed ... 10 1 857
23.05.13
Officials have finally decided not to abandon VAT in favor of sales tax. This was officially confirmed to journalists by Sergei Shatalov, Deputy Minister of Finance of Russia. So for now, everything remains the same. According to the Deputy Minister, such a castling would dramatically change the tax system of the country. Moreover, the government considered such a measure ineffective. By the way, the head of the Cabinet of Ministers Dmitry Medvedev spoke about this earlier. Also, how ... 2 806
07.05.13
The US Senate has approved a law on taxation of sales in online stores, which will equalize the tax burden for online and offline retailers, reports MarketWatch. Now the bill will be submitted to the lower house of Congress, where Republicans are in the lead, many of whom oppose such an innovation. Until now, American online retailers have added sales tax to the order price if the customer was in that ... 847
01.03.13
Deputy Minister of Economic Development of the Russian Federation Andrei Klepach, speaking today at the Winter Grain Conference in Belokurikha, said that he did not see an opportunity to reduce the tax burden in the country, Finmarket reports. "I do not think that our tax burden will decrease. To be honest, it will even increase," he said. The agency recalls that Klepach has repeatedly expressed his point of view regarding the possibility of increasing the tax ... 923
16.01.13
“At the last meeting of the Prime Minister in December, experts professionally proved the inability to completely replace one tax with another. they are both an additional source of income and a powerful tool for regional competition, but this is a solution for the next ... 803

26.12.12
The government has opposed the replacement of VAT by sales tax (EPT), Prime Minister Dmitry Medvedev said yesterday, RBC daily reported. "The collective opinion is not," he said, noting that VAT is a more progressive tax. The prime minister warned that the discussion is not over at this point: the expert group will continue to study the issue in order to understand what such a reform might result in in a few years. Recall that the discussion on the return of the EPT ... 5 1 799
21.12.12
The Ministry of Finance of the Russian Federation does not support the proposal of the Ministry of Economic Development (MED) to introduce a sales tax in addition to value added tax (VAT) in some regions. This was announced today by Deputy Finance Minister Sergei Shatalov. 677
20.12.12
Sales tax can raise prices for goods and services, said Deputy Minister of Economic Development Sergei Belyakov, writes Rossiyskaya Gazeta. Recall that on the eve of the head of the Ministry of Economic Development Andrei Belousov said that his department is against replacing VAT with a sales tax (EPT), but does not exclude the possibility that in some regions the second tax can be introduced in parallel with the first. Later, Deputy Minister Sergei Belyakov explained to reporters that with the introduction ... 681
19.12.12
The Ministry of Economic Development of the Russian Federation opposes the replacement of VAT with a sales tax, but at the same time does not exclude the introduction of a sales tax in addition to VAT in some constituent entities of the Russian Federation. This was announced by the head of the Ministry of Economic Development Andrei Belousov, writes RBC. He noted that this practice is used in different countries and has already been used in Russia. "As an additional tax, it (sales tax) is possible, but the feasibility of its introduction will be ... 676

10.12.12
This was announced by the Minister of Finance of the Russian Federation Anton Siluanov at the meeting of the confidants of the President of the Russian Federation Vladimir Putin with the leadership of the Kremlin administration, members of the Cabinet of Ministers and parliamentarians, RIA Novosti writes. "Our tax service will now build a whole system that prevents the illegal refund of value added tax," he said. Answering a question from one of the meeting participants about the advisability of canceling VAT and replacing ... 2 1 483

05.12.12
The abolition or reduction of VAT is necessary for a technological breakthrough in the industry of the Russian Federation, Deputy Minister of Economic Development Sergei Belyakov told reporters on Wednesday in Moscow. The ministry is now working on the order of the Prime Minister of the Russian Federation on the possible issue of abolishing VAT and introducing a sales tax, assessing "positive and negative effects," S. Belyakov said. "The experience of other countries, such as Japan, suggests that ... 799
04.12.12
Russian Prime Minister Dmitry Medvedev proposed to return to the discussion of which tax is "more useful", writes RBC. At a meeting with members of the Russian Union of Industrialists and Entrepreneurs, he noted that when discussing this issue, "the VAT always had an influential adversary in the person of the Ministry of Finance," who "always had serious arguments." Medvedev believes that it is time to discuss this topic again. Later, Deputy Finance Minister of the Russian Federation Sergey Shatalov told reporters that the Russian government would discuss ... 1 1 656

06.11.12
Deputy Finance Minister Sergei Shatalov told reporters that the next step is the government's decision to change the taxation of the oil and gas industry, RIA Novosti reports. 852

01.10.12
The Russian government will later return to considering the possibility of replacing value added tax (VAT) with a sales tax, said Russian Deputy Prime Minister Arkady Dvorkovich, writes PRIME. "There are ideas on how to replace VAT with sales tax, these ideas are being worked out. I think we will enter a new round of discussion in about six months, in order to prepare all the materials and justifying calculations. If we see the feasibility, and there will be few risks, ... 2 1 753
10.07.12
The RF Ministry of Finance is against the introduction of a sales tax. Sergei Razgulin, Deputy Director of the Tax and Customs Tariff Policy Department of the Ministry, told about this, RIA Novosti reports. According to him, the introduction of a sales tax may lead to increased inflation and other negative consequences. A little earlier, the head of the Federation of Independent Trade Unions of Russia Mikhail Shmakov at a meeting of the Russian tripartite commission on ... 2 1 523
26.06.12
In Japan, the lower house of parliament has approved a bill proposed by Prime Minister Yoshihiko Noda to double the 5 percent sales tax, Bloomberg reported. The bill caused serious controversy, which led to an intensification of the split in the leadership of the ruling party. According to the bill, the sales tax will be increased to 8% in April 2014 and to 10% in October 2015. The goal of raising ... 690
15.02.12
Today is the deadline for the execution of Vladimir Putin's order to develop a tax maneuver. As it became known to RBC daily, the issues of fiscal reshuffle will be raised today and at a closed meeting with Dmitry Medvedev with the participation of First Deputy Prime Minister Igor Shuvalov in Gorki. However, experts agree that key decisions on the tax maneuver (largely related to the modernization of the VAT) are unlikely to be made before the presidential elections. ... 1 657

30.01.12
The government is discussing the possibility of increasing the value added tax (VAT) as one of the options for a tax solution that "stabilizes" the tax-budgetary system of the Russian Federation. On Friday, on the sidelines of the session of the World Economic Forum in Davos, First Deputy Prime Minister Igor Shuvalov admitted it. The decision to increase VAT above 18% was not made, but its goal was determined - to provide resources for financing infrastructure projects. She... 1 213
26.12.11
A number of Russian governors propose to partially replace the value added tax (VAT) with a turnover tax, transferring the latter to the regional level. The Ministry of Finance and the Ministry of Economic Development of Russia spoke out against, noting that turnover taxes are characterized by low collection rates and have a depressing effect on business. Governor of the Astrakhan Region Alexander Zhilkin, speaking at a meeting of the State Council in the Kremlin on Monday, said that ... 1 569