in 2008 - 2014 (% of GDP)

Main goals tax policy support for investment, development of human capital, and increase in entrepreneurial activity continue to be implemented in the following areas.

First direction - implementation of measures aimed at legalizing capital and assets, including their return to the Russian Federation:

Provides for the voluntary declaration by individuals of property (accounts and deposits in banks), including the possibility of declaring property transferred to a nominal owner, providing such declarants with a significant amount of state guarantees aimed at not bringing them to criminal, administrative and tax liability regarding violations of tax, currency and customs legislation.

It is assumed that upon liquidation foreign companies, owned by Russian owners, income in the form of an increase in the value of foreign assets returned to Russia will not be subject to taxation by Russian owners until the moment of its sale.

Second direction– anti-crisis measures in the following areas:

1. Corporate income tax benefits for new productions (“greenfields” and special investment contracts)

a. granting a subject of the Russian Federation the right to reduce to 10% (13% now) the profit tax rate in the part going to the budget of the subject of the Russian Federation for newly created industrial enterprises carrying out capital investments

b. Introduce restrictions for the constituent entities of the Russian Federation and local authorities on increasing the rates of regional and local taxes, as well as the regional part tax rate for corporate income tax, in excess of the rate initially established for the investor.

c. Provide the opportunity to use an increasing factor of 2 to the basic depreciation rate for equipment produced as a result of the implementation of a special investment contract and belonging to depreciation groups 1 - 7.

2. Magnification initial cost depreciable property for tax purposes.

3. Measures for tax incentives for the development of small businesses through special tax regimes

a. expand the list of activities in respect of which the patent taxation system can be applied;

b. extend the right to apply 2-year " tax holidays"under a simplified taxation system and a patent taxation system for activities in the field of personal services;

c. grant subjects of the Russian Federation the right to reduce tax rates for taxpayers using a simplified taxation system with the object of taxation in the form of income, from 6 to 1% depending on the categories of taxpayers and types entrepreneurial activity;

d. grant the right to representative bodies of municipalities to reduce UTII rates from 15 to 7.5% depending on categories of taxpayers and types of business activities.

4. Patent for self-employed individuals who do not have employees

5. Advance payments for corporate income tax

6. Accounting for interest payments for tax purposes

7. Application of VAT to advance payments

8. The procedure for exemption from excise taxes when exporting excisable goods

9. Control over transfer pricing for domestic Russian transactions

10. Simplification of the procedure for VAT refund when exporting

Third direction taxation of personal income

Taxation of personal income requires constant adjustment, on the one hand, in order to eliminate unjustified tax benefits, and on the other hand, in order to clarify certain provisions regarding the procedure for determining tax base and control over the completeness and timeliness of tax payment.

For example, it is expected to clarify the procedure for releasing individual species income from taxation on personal income, including upon dismissal of civil servants, military personnel and judges, upon receipt of income in foreign currency, clarification of certain provisions on the taxation of lottery winnings.

Fourth direction Improving the taxation procedure for value added tax (VAT)

Fifth direction- Excise taxation

a. Indexation of excise rates

b. Procedure for calculation and payment of excise taxes

Sixth direction - taxation natural resources

Seventh direction - improvement tax administration

Thus, although the Guidelines are not normative legal act, this document provides a basis for preparing federal authorities executive branch of changes to tax legislation. This arrangement enhances transparency and predictability, which is key for investors making long-term investment decisions.

An example of the first is the parent's obligation to pay tax on income received by the child. The second type of representation is entity or an individual authorized by the taxpayer to represent his interests in relations with all participants in relations regulated by the legislation on taxes and fees. Thus, the taxpayer can instruct a third party to pay tax to the budget to pay off the debt.

I. Tax burden and tax conditions for doing business in the Russian economy and foreign countries

Level analysis tax burden shows that tax revenues budget system (calculated as the sum of receipts from all taxes and fees, customs duties, insurance contributions for compulsory state social insurance and others tax payments) as a share of GDP decreased compared to 2009, but over the past 4 years they remained approximately at the same level (varying in the range of 31% - 32% of GDP). At the same time, indicators of the level of tax burden have been updated since 2011 due to Rosstat changing the methodology for assessing GDP ().

These results were achieved, including through the implementation of measures to improve the legislation on taxes and fees in recent years.

Table 1

Budget revenues of the general government of the Russian Federation
in 2009 - 2015 (% of GDP)

_____________________________

* - taxes on total income, property taxes, taxes and payments related to the extraction of mineral resources (except for mineral extraction tax) and excluding state duty

Data sources: GDP - Rosstat (data as of April 4, 2016), budget revenues of the general government - Federal Treasury

When analyzing the level of tax burden for certain types of taxes in the Russian Federation, oil and gas revenues are traditionally distinguished - mineral extraction tax and export customs duties (on oil, gas and petroleum products), since in the Russian Federation a significant share of budget revenues is still made up of income received from these sources ( ).

table 2

Budget revenues of the general government from taxation of oil production and export of oil and petroleum products in 2009 – 2015. (% of GDP)

Data sources: GDP - Rosstat (data as of April 4, 2016), budget revenues of the general government - Federal Treasury

The average level of other fees, such as state duties, and non-tax payments paid by organizations and entrepreneurs to the budgets of the country's budget system is less than 1% of GDP. In 2015, the total level of these incomes amounted to 0.61% of GDP, and thus, the fiscal burden on the economy totaled 30.77% of GDP ().

Table 3

Fiscal burden (taxes and payments received by the budget system of the Russian Federation) on the economy of the Russian Federation in 2009 – 2015. (% of GDP)

The estimated level of tax burden on the economy in the Russian Federation is comparable to similar calculations for member countries of the Organization for Economic Cooperation and Development (hereinafter referred to as OECD) (). Moreover, the indicated amount of the fiscal burden does not include various types of non-tax payments, which, although established by law, are not subject to regulation by legislation on taxes and fees, customs duties or insurance contributions for compulsory state social insurance.

Table 4

Tax burden on the economy in OECD countries (% of GDP)

Data sources: OECD data - Revenue Statistics 1965-2014

The Russian Union of Industrialists and Entrepreneurs (hereinafter referred to as the RSPP) proposed to evaluate the level of fiscal burden as the ratio of the amount of tax payments (less personal income tax) to the consolidated budget of the Russian Federation, contributions to extra-budgetary funds of the Russian Federation and insurance premiums for compulsory insurance liability of owners of dangerous production facilities by species economic activity to gross value added minus depreciation ().

Difference this approach is that this approach estimates the share of tax payments in the income of organizations by type of economic activity. This assesses which industry accounts for more or less than others in taxes and insurance contributions paid to the budget system of the Russian Federation.

Table 5

Tax burden on organizations in the Russian economy in 2008 – 2014, %

Data source: RSPP

_____________________________

* excluding contributions for compulsory medical insurance (data for 2011 were not collected)

According to calculations prepared in accordance with the methodology of the Russian Union of Industrialists and Entrepreneurs, the tax burden in 2014 increased throughout the economy as a whole compared to the level of 2008–2009. Despite this, in terms of types of economic activity, the movement was multidirectional. Thus, the tax burden has decreased in fishing and fish farming, manufacturing, hotels and restaurants, financial activities, healthcare and the provision of other communal, social and personal services.

At the same time, the results for the Russian Federation obtained on the basis of the approach used by the RSPP do not allow them to be compared with indicators of other countries and international organizations, for example, with the countries of the OECD, the Eurasian Economic Union (hereinafter referred to as the EAEU), etc.

II. Main measures in the field of tax policy planned for implementation in 2017 and the planning period of 2018 and 2019

This section provides the main measures in the field of tax policy that the Government of the Russian Federation will propose to implement in the planning period, as well as the proposed parameters tax system necessary for preparing budget forecasts.

1. Implementation of the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation and Anti-Crisis Measures of the Government of the Russian Federation

1.1. Stimulating the activities of small and medium-sized businesses

1. In order to reduce informal employment of the economically active population, it is proposed to introduce for individuals who provide on an individual basis for hire certain types of services to individuals (for example, cleaning, housekeeping, tutoring, supervision and care for children, the sick and the elderly), and who are not individual entrepreneurs, the possibility of voluntary notification of their implementation specified activities with the exemption of income received from such activities from taxation on personal income tax for a period until December 31, 2018.

2. Due to the fact that from July 1, 2018 to individual entrepreneurs, who are taxpayers of the single tax on imputed income or taxpayers of the patent taxation system, are assigned a previously absent obligation to use cash register equipment in order to reduce their costs associated with the purchase new technology, it is proposed to give them the right to reduce the amounts calculated in accordance with the special tax regime a single tax on the amount of expenses for the acquisition of cash register equipment, ensuring the transfer of fiscal documents to the tax authorities through a fiscal data operator, subject to registration of cash register equipment with the tax authorities, in the amount of no more than 18,000 rubles for one device.

In addition, the issue of creating a mechanism to reduce the cost of cash register equipment purchased by taxpayers by providing grants from the federal budget in the form of subsidies to manufacturers of this equipment is being considered.

3. It is proposed to adjust the mechanism for establishing the value of the deflator coefficient used within the tax system in the form of a single tax on imputed income to ensure predictability of the growth of the tax burden for small businesses for this tax. In particular, it will be proposed when adopting acts of legislation on taxes and fees within the framework of budget process for the next one fiscal year and the planning period to fix for a three-year period the values ​​of the specified coefficient for each year based on the level of predicted inflation.

1.2. Improving the oil production taxation system

In order to stimulate the development of new deposits and rational use of subsoil, it is planned to introduce a new taxation system (NTS) for pilot facilities, including both new and mature deposits. The new system involves reducing the total amount of taxes depending on gross indicators (mineral extraction tax on oil and customs duty on oil) and introducing taxation of additional income from production. As a result, higher tax flexibility is provided due to the dependence of the amount of taxes on the economic result of reserve development.

It is proposed to define the AIT tax base as estimated income from the production of hydrocarbons minus operating and capital costs for field development. The tax rate is expected to be set at 50%. AIT will reduce the corporate income tax base, but otherwise remains the same current order calculation of corporate income tax.

In order to limit incentives to inflate costs and minimize shortfalls in budget revenue, deductible expenses for mature fields are limited to 9,520 rubles per ton of hydrocarbons produced, indexed for inflation. Depending on the results of the implementation of the ADD in pilot projects, a decision will be made to adjust and expand the perimeter of its application.

1.3. Exemption from taxation of coupon income on bonds

When taxing the income of individuals in the form of interest (coupon) on circulating bonds, the issue of the possible application of a reduced tax rate (up to 0 percent inclusive) is being considered. At the same time, the risks of losing citizens' savings in the case of investing in bonds are significantly higher than the risks when placing savings in deposits in banks for which a deposit insurance system is provided at the legislative level.

In the event of equalization or improvement of tax conditions for interest income of individuals from investments in bonds compared to bank deposits there is a high probability that individuals will be offered bonds with increased credit risk, which, with comparable profitability, qualified investors are not ready to take on.

1.4. Non-tax payments

In order to reduce the administrative burden on business, it is planned to analyze all non-tax payments to identify payments of a tax nature, with subsequent transfer legal regulation such payments to tax code Russian Federation (hereinafter referred to as the Tax Code).

2. Corporate income tax

limit the carryover of losses received by taxpayers in previous tax periods to an amount of no more than 30 percent of the tax base of the current reporting (tax) period, calculated without taking into account the carryover of losses from previous years. At the same time, it is proposed to abolish the ten-year limitation on the period for carrying forward losses;

change the existing ratio of corporate income tax rates between the federal budget and the budget of a constituent entity of the Russian Federation, establishing a profit tax rate of 3 percent for the federal budget and 17 percent for constituent entities of the Russian Federation. The additional federal budget revenues thus obtained will be used to support the least affluent regions.

2. For purposes further development economic potential The Far Eastern region, defined in the Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation dated December 3, 2015 as the most important national priority, is proposed to provide taxpayers creating external infrastructure facilities in the region with tax benefits on corporate income tax, as well as by decision of the subject of the Russian Federation. Federations for certain types of taxes in their regional part. Benefits are proposed to be provided on the basis of the law of the constituent entity of the Russian Federation in the form tax deduction from the amounts of calculated taxes, in an amount not exceeding the amount of investment in the creation of these objects. The main parameters of the tax deduction are proposed to be determined by the laws of the constituent entities of the Russian Federation introducing on their territory specified deduction. The maximum period for applying the benefits will be valid after the commissioning of external infrastructure facilities until the moment when the amount of taxes not paid in connection with the application of these benefits will be equal to the volume of investments made in the specified external infrastructure facilities.

3. Consolidated groups of taxpayers (CGT)

In order to improve the efficiency of CGT regulation, in 2017, monitoring of the results of the application of this instrument will be continued, the results of which are expected to develop proposals aimed at improving its mechanism, including smoothing out the effect of CGT on the sustainability of regional budgets.

To ensure the balance of the budgets of the constituent entities of the Russian Federation, it is proposed to change the approach to the formation of the consolidated tax base of the consolidated tax group - to limit the amount of reduction in the tax base of the consolidated group formed by profitable participants of the consolidated group, by the amount of loss received by unprofitable participants of the consolidated group, to an amount not exceeding 30% of the profit of profitable participants of the consolidated group.

4. Personal income tax (NDFL)

It is proposed to recognize as non-taxable the income of pensioners in the form planned in the 1st quarter of 2017 lump sum payment at the expense of federal budget funds, which by its nature is a social supplement to pensions.

5. Improving the procedure for taxation with value added tax (VAT)

1. In order to create incentives for the growth of trade turnover of Russian retail chains selling consumer goods, it is proposed to implement a mechanism for returning to foreign individuals part of the VAT amounts they paid when purchasing goods during a temporary stay in the Russian Federation, by establishing a VAT rate of 0 percent for these goods in the event of their export outside the customs territory of the EAEU.

2. In connection with the preparation of the Agreement on the mechanism for traceability of goods within the EAEU, which provides for the possibility of “end-to-end” identification of imported goods from the moment of its import into the territory of the EAEU until the moment of sale by the retailer, by assigning it unique classification characteristics (goods declaration number, serial number of goods in the goods declaration, name of the goods and its classification code according to the EAEU Commodity Classification of Foreign Economic Activity, number of units of goods, etc.), it is intended to supplement the composition of invoice indicators used in VAT calculations with corresponding indicators.

3. Taking into account the experience of collecting VAT on content sold in the Russian Federation by foreign Internet sites, changes will be proposed to the legislation on taxes and fees aimed at collecting, starting from 2018-2019, in the Russian Federation VAT on imported goods sold by foreign suppliers to Russian individuals using online platforms.

6. Excise taxation

1. In order to ensure a balanced budget of the constituent entities of the Russian Federation, it is proposed:

doubling excise tax rates from 9 to 18 rubles for wines (except for sparkling wines (champagnes), fruit wines, wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) and from 5 to 10 rubles in relation to wines with a protected geographical indication, with a protected designation of origin (except for sparkling wines (champagnes));

excise tax rates on cider, poire, mead, as well as beer with a standard (standardized) content of ethyl alcohol by volume up to 0.5 percent inclusive, shall be set at the same rate as for beer with a standard content of ethyl alcohol by volume over 0.5 percent and up to 8.6 percent inclusive - 21 rubles per 1 liter.

2. In order to equalize tax conditions various types It is proposed to include tobacco industry products in the list of excisable goods electronic systems delivery of disposable nicotine (with an excise tax rate of 40 rubles per 1 piece) and nicotine-containing liquid used in reusable electronic nicotine delivery systems (with an excise tax rate of 15 rubles per 1 ml.), and also recognize as excise goods tobacco products intended for consumption by heating, setting the excise tax rate at the level of other excisable tobacco products.

3. In order to reduce the federal budget deficit, the specific excise tax rates on all types of tobacco products established for 2017 are expected to be increased by 10 percent, and the excise tax rates for 2018 and 2019 will be indexed by 10 percent compared to the previous year.

At the same time, the issue of supplementing Article 193 of the Tax Code with a provision is being considered that in relation to cigarettes and cigarettes sold by taxpayers in the territory of the Russian Federation in the period from October 1 to December 31 of each calendar year, the volume of which exceeds in any of the specified months the average monthly sales volume of the data excisable goods in the previous calendar year, specific excise tax rates (in rubles per 1 thousand pieces), established by clause 1 of the specified article of the Tax Code are multiplied by a factor of 1.3. The implementation of this norm will make it possible to avoid the long-standing practice when taxpayers, knowing about the upcoming increase in excise tax rates from the next year, form at the end of the year significant reserves of finished excisable products, the production of which is subject to excise tax rates current year. This type of inventory manipulation finished products, which, due to the low cost of storage per unit of finished product, is possible specifically in the tobacco industry, leads to a decrease in revenues of the budget system.

4. For purposes financial security road infrastructure and development of transport infrastructure in relation to excise taxes on petroleum products, it is proposed:

For motor gasoline that does not correspond to class 5 and straight-run gasoline, for the period from 2017 to 2019, maintain the excise tax rate at the rate in force in 2016 - 13,100 rubles per 1 ton;

For class 5 motor gasoline, set the excise tax rate for 2017 at 10,130 rubles per 1 ton, for 2018 - 10,637 rubles per 1 ton, for 2019 - 11,062 rubles per 1 ton;

For diesel fuel, set the excise tax rate for 2017 at 7,400 rubles per 1 ton, for 2018 - 7,770 rubles per 1 ton, for 2019 - 8,080 rubles per 1 ton;

For middle distillates - set the excise tax rate for 2017 at 8,400 rubles per 1 ton, for 2018 - 8,770 rubles per 1 ton, for 2019 - 9,080 rubles per 1 ton.

5. Other excise tax rates for 2018 and 2019 are expected to be indexed in accordance with the projected inflation rate, with the exception of alcoholic products.

7. Taxation of natural resources (MET)

1. It is proposed to clarify the conceptual apparatus of the Tax Code in terms of the definition of the term “subsoil plot”, defining it as a subsoil block (with or without depth restrictions), the spatial boundaries of which are limited by the geographical coordinates of corner points in accordance with the license for the right to use subsoil, including all mining and geological allotments included in it.

2. In order to reduce the federal budget deficit, it is proposed to increase the tax burden on oil and gas industry in the period 2017 - 2019 by clarifying the procedure for calculating the mineral extraction tax rate in relation to oil in terms of supplementing the formula for its calculation with a new term, defined for 2017 in the amount of 306 rubles, for 2018 - 357 rubles, for 2019 - 428 rubles.

At the same time, it should be noted that such an increase in the tax burden on the oil industry in the long term sharply increases the likelihood of accelerating the rate of decline in oil production in traditional oil production regions ( Western Siberia, Komi Republic). At the same time, a significant amount of oil reserves in places with developed transport infrastructure, a ready-made production base may not be involved in industrial circulation.

In this regard, an alternative mechanism for providing additional federal budget revenues is being developed, which does not imply an increase in the fiscal burden on the oil production industry.

It is proposed to consider the possibility of completing the tax maneuver in oil industry in the period 2018-2020, including the abolition of export duties on oil and petroleum products, an increase in the mineral extraction tax on oil and adjustments to the excise tax system on petroleum products. The main goal of this maneuver is to avoid the use of customs duties for functions that are unusual for them: the seizure of oil rent and subsidizing the oil refining industry.

The withdrawal of oil rent will be carried out by increasing the mineral extraction tax on oil and gas condensate in proportion to the abolished customs duty. Instead of a customs subsidy for oil refining, it is proposed to introduce a compensation mechanism for “negative” excise taxes on oil. The compensation mechanism should ensure reliable supplies of high-quality commercial petroleum products to the domestic market and further increase the efficiency of oil refining.

At the same time, sources of additional federal budget revenue will be an increase in revenue from the mineral extraction tax on oil, as well as the refusal to provide an oil customs subsidy within the EAEU.

3. It is also proposed to make changes to the formula for calculating the base value of a unit of standard fuel used in determining the tax rate of mineral extraction tax for the production of combustible natural gas and gas condensate. The changes are aimed at increasing the mineral extraction tax rate for natural gas production exclusively for organizations that are owners of facilities Unified system gas supply companies and their affiliated companies.

4. It is proposed to change the taxation mechanism for the extraction of multicomponent complex ores with the establishment of a specific mineral extraction tax rate of 730 rubles per ton. This mechanism will be used in the extraction of multicomponent ores in the Krasnoyarsk Territory.

5. Application monitoring is expected current mechanism taxation of oil, gas condensate and combustible natural gas production, including in new offshore fields and analysis of the feasibility of transferring to regional authorities the authority to set mineral extraction tax rates and assess the tax base for types of minerals related to common minerals, and, if necessary, amendments to legislation.

8. Property taxes

In order to involve objects in tax turnover capital construction registered in the cadastral register, the rights to which are not registered in the prescribed manner, the issue of legislatively establishing the obligation to pay property tax for individuals in relation to such objects for the owners is being considered land plots, on which the specified objects are located.

8. Solving problems in the field of international taxation

It is planned to solve a number of problems in the field of international taxation, in particular, ensuring the transition to the automatic exchange of tax information, the implementation of the Plan to combat erosion of the tax base and the removal of profits from taxation (hereinafter referred to as the BEPS Plan).

1. In order to carry out interaction between tax administrations of states aimed at combating tax evasion, within the framework of the Convention on Mutual Administrative Assistance in tax affairs and on the basis of the signed Multilateral Agreement of Competent Authorities on Automatic Exchange financial information It is planned to begin such an exchange in 2018.

In order to implement OECD norms and standards, developed, including within the framework of the implementation of the BEPS Plan, it is planned to introduce amendments to the legislation of the Russian Federation on taxes and fees in terms of the automatic exchange of financial information and documentation on international groups of companies, providing for the creation of a collection mechanism tax authorities Russian Federation of information necessary for its exchange with the competent authorities of foreign countries.

2. As part of countering the use of tax evasion schemes and artificial avoidance of permanent establishment status, as well as preventing violations of legislation on taxes and duties, the Russian Federation plans to join the Multilateral Agreement developed by the OECD to amend double taxation agreements signed by the Russian Federation with foreign states. At the same time, work will continue to conclude new bilateral agreements on the avoidance of double taxation.

9. Improving tax administration

9.1. Increasing the size of the penalty

In order to increase the efficiency of the use of penalties in tax legal relations, in its own way legal nature having a compensatory nature and subject to payment in case of violation of the deadlines established by the legislation on taxes and fees for the payment of taxes, fees and insurance premiums, reducing the debt for the payment of these payments and ensuring the sustainable generation of income from the budgets of the budget system of the Russian Federation, necessary to fulfill the expenditure obligations of the Russian Federation, subjects of the Russian Federation and municipalities, it is planned to increase the amount of penalties from one three hundredth to one hundred and eightieth of the refinancing rate Central Bank Russian Federation.

9.2. Improving conditions for timely fulfillment of obligations to pay taxes, fees, and insurance premiums

1. Currently, a variety of methods are used to pay payments regulated by the Tax Code, in cash or non-cash form through banks, cash desks local administrations, organization of federal postal services, including using the Internet services of banks with which tax authorities have entered into agreements, payment terminals of banks and personal accounts taxpayers. When fulfilling the obligation to pay such payments, proper identification of payers must be ensured to protect their rights.

It is proposed to make changes to the Tax Code that do not involve linking the fulfillment of the obligation to pay taxes, fees, insurance premium and characteristics of the person making the payment of such payments

2. In order to improve the conditions for payment of state duty by applicants who have applied to multifunctional centers for the provision of state and municipal services with requests for the provision of such services, it is proposed to further regulate the procedure for paying state duty in these centers without charging applicants a fee for reception and transfer to the budget system of the Russian Federation of relevant funds.

10. Optimization of existing tax benefits for regional and local taxes, as well as for federal taxes in the part credited to regional and local budgets

In order to increase the revenues of subnational levels of the budget system of the Russian Federation, it is planned to phase out the current tax benefits established at the federal level for regional and local taxes, with the transfer of relevant powers to the regional (local) level.

At the same time, it is expected to distribute the current federal tax benefits for regional and local taxes into three categories depending on the period of their mandatory application by the constituent entities of the Russian Federation on their territory: benefits that are mandatory to be provided throughout the Russian Federation for five years, three years and one year .

After the expiration of the period of mandatory application of the benefit, the subject of the Russian Federation receives the right to independently decide on the provision of the corresponding tax benefit or refusing it.

For example, with regard to the tax benefit for the property tax of organizations in terms of property used in the implementation of activities for the development of offshore hydrocarbon deposits in the Caspian Sea, it is proposed to establish the period of its application for 1 year (2017) with the subsequent transfer of powers to establish it to the regional level.

It is also proposed to introduce a “two keys” rule for certain types of benefits and preferences established for personal income tax and corporate income tax. For this purpose, it is proposed to apply these benefits (by analogy with reduced corporate income tax rates in connection with the implementation of investment projects) only if a corresponding decision is made by the law of a constituent entity of the Russian Federation.

Document overview

The main measures in the field of tax policy have been prepared, planned for implementation in 2017 and the planning period of 2018 and 2019.

In particular, in order to reduce informal employment of the economically active population, it is proposed to introduce for individuals who provide certain types of services to individuals on an individual basis for hire (cleaning, housekeeping, tutoring), and who are not individual entrepreneurs, the possibility of voluntary notification of their implementation of this activity with an exemption income received from it from personal income tax taxes for a period until December 31, 2018

It is proposed to include disposable electronic nicotine delivery systems in the list of excisable goods (excise tax - 40 rubles per 1 piece) and nicotine-containing liquid used in such systems (excise tax - 15 rubles per 1 ml). It is also planned to recognize tobacco products intended for consumption by heating as excisable goods.

It is proposed to recognize the income of pensioners in the form of a lump sum payment planned in the 1st quarter of 2017 from the federal budget as not subject to taxation.

In order to involve capital construction objects registered in the cadastral register in the tax turnover, the rights to which are not registered in the prescribed manner, the issue of legislatively establishing the obligation to pay property tax for individuals in relation to such objects for the owners of the land plots on which they are located is being considered.

To ensure the balance of the budgets of regional subjects, it is proposed to limit the carryover of losses received by taxpayers in previous tax periods to an amount of no more than 30% of the tax base of the current reporting (tax) period, calculated without taking into account the carryover of losses from previous years. At the same time, it is proposed to abolish the ten-year limit on the transfer of losses.

It is planned to solve a number of problems in the field of international taxation. In particular, ensuring the transition to the automatic exchange of tax information, implementing a plan to counter the erosion of the tax base and the removal of profits from taxation.