07.06.18
Russian President Vladimir Putin considers the introduction differentiated rates Personal income tax and sales tax are inappropriate. According to Russian President, a progressive tax scale leads to tax concealment. A sales tax, in his opinion, will lead to increased inflation, which will put pressure on the economy and citizens. “As you know, many people propose changing the personal income tax. Including political parties who are in opposition, but are represented in parliament.... 1 96425.05.18
Russia will not revive the sales tax, said First Deputy Prime Minister Anton Siluanov. 1 09924.04.18
The country abolished sales tax in 2004. But, according to media reports, it may be returned in order to compensate for government spending on medicine, education and infrastructure. 1 3 13011.12.17
Vedomosti, citing federal officials, reports that the authorities have returned to an old idea - a sales tax. It is being discussed as a replacement for another tax - on movable property organizations, the benefit for which has been canceled at the federal level. Entrepreneurs call it a “modernization tax” and are actively seeking abolition, in particular, through an appeal to the first deputy chairman of the government, Igor Shuvalov, the publication writes. Cancel the engine tax... 1 1 73525.04.17
The Ministry of Finance proposes to implement the “22/22” tax maneuver, while the introduction of a sales tax is excessive, Alexey Sazanov, head of the Department of Tax and Customs Policy of the Ministry of Finance, told reporters. “The Ministry of Finance proposed introducing a tax maneuver - reducing insurance premiums and increasing VAT,” Sazanov said. “To also introduce a sales tax is, in our opinion, this measure is redundant.” The tax maneuver proposed by the Ministry of Finance involves increasing... 49421.03.17
The Ministry of Finance is not discussing the idea of returning the sales tax, which, as the media wrote, could be introduced in 2019. Deputy Minister of Finance Ilya Trunin told reporters about this. However, the possibility of using it in tax purposes online cash register data. For example, an existing trade tax can be tied to the revenue of enterprises. "We have a trade tax, which is levied on natural indicators - area trading floor So... 68521.03.17
Instead of increasing VAT to 22%, a sales tax may be introduced from 2019, Gazeta.Ru reports, citing a government source. Last week, the Ministry of Finance proposed raising the VAT rate, while reducing the insurance premium rate from 30 to 22%. If the proposal to raise VAT does not pass, a possible alternative is the introduction of an additional trade tax at the regional and municipal levels. The tax rate is not yet known, the newspaper clarifies... 2 1 35403.02.17
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 feasibility of introducing a sales tax, including the possibility of introducing it in certain constituent entities of the Russian Federation, was considered in 2013 as part of the activities of the expert group on development tax system, created on behalf of the Chairman of the Government of the Russian Federation with the participation of... 67103.02.17
Letter dated December 26, 2016 N 03-07-14/77994 1 04223.11.16
The President of the National Association of Distance Trading (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. Kommersant reports this. The president... 54615.10.14
waiting for Russia economic recession and a reduction in budget revenues if the government does not refuse to increase the tax burden on business from 2015, the RSPP warns Prime Minister Dmitry Medvedev. But this can still be avoided. 1 09922.09.14
Along with the budget for the next three years, the government also approved a number of tax changes. For entrepreneurs, some of them came as a surprise. 2 4 65219.09.14
Introducing a sales tax of 3% in the first year could replenish own income regional budgets by an average of 2.5%, says the mini-study “Sales tax will not solve the problem of the budget deficit,” prepared by rating agency"RA Expert" (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 02918.09.14
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 the sales tax as a tool for increasing tax revenue subjects of the Russian Federation. We decided to go a different route - we seriously helped Moscow and the Moscow region financially... 1 40018.09.14
The Russian government has so far decided not to submit a bill on sales tax (NST) to the State Duma, head of the budget and taxes committee Andrei Makarov said 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 adamantly against the sales tax,” he said. According to the Ministry of Finance, the introduction of a sales tax... 1 01618.09.14
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. They estimate that returning to a tax abolished a decade ago could cut economic growth by 0.2 to 0.4 percentage points over the next two years, increase inflation by 0.5 percentage points and reduce real disposable income. personal income by 0.8 percentage points. Expert conclusion: tax increases should be postponed until better times, and if rates are increased, then it should be done in relation to the filling regional budgets income tax. 1 57515.09.14
The Russian authorities have been discussing for several months the possibility of allowing regions to introduce a sales tax of 3% to 5%. It was possible that this innovation could become operational as early as 2015. 1 10612.09.14
The Russian government has not yet made a choice between introducing a sales tax and increasing VAT, Deputy Prime Minister Arkady Dvorkovich told Interfax. However, he did not rule out that both of these proposals would ultimately be rejected. The government intends to decide by the end of September whether to introduce a new tax or increase the VAT rate, Prime Minister Dmitry Medvedev recently said in an interview with Vedomosti. He emphasized that any decision will have its own... 6 2 00111.09.14
Russian President Vladimir Putin has decided to introduce a sales tax, Vedomosti reported, citing federal officials and a presidential administration official. According to the publication's two interlocutors in federal departments, the final decision on introducing a sales tax will be made by the government. The newspaper's source in the presidential administration said that there is a 90% probability that sales tax will be introduced, and VAT will definitely not be increased. ... 11 4 03210.09.14
The leadership of the Northern capital refuses to introduce it, calling it premature. 1 2 37909.09.14
Earlier, Russian Prime Minister Dmitry Medvedev said in an interview with Vedomosti that the issue of introducing a sales tax in the regions or increasing VAT in the government has not yet been resolved. Sales tax existed in Russia until 2003 and was abolished due to low efficiency. 1 12609.09.14
President Vladimir Putin will decide the fate of the sales tax. Supporters and opponents of the introduction of the new tax failed to agree on the government platform. On Monday, at the government commission on legislative activities, the issue of introducing a sales tax was raised, although this issue was not on the agenda, a source close to two participants in the meeting told RBC. The bill was presented without the consent of other... 4 2 11605.09.14
If the government introduces the NSP, the Bank of Russia will be forced to tighten monetary policy to avoid sharp increases in inflation. 1 18804.09.14
Russian Union Industrialists and Entrepreneurs (RSPP) are 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 economic development. This cannot be done,"... 96829.08.14
Moscow officials at a closed meeting with representatives of small and medium-sized businesses proposed a radical tax reform, three sources told RBC public organizations. According to them, it was presented by the head of the capital’s economic policy department, Maxim Reshetnikov, as a system that would exempt small businesses from being subject to the new sales tax. The Department of Economic Policy promptly answered RBC's questions yesterday... 2 14425.08.14
Sales Tax (STS) Refund Will Increase retail prices, reports the Kommersant newspaper with reference to Raiffeisenbank senior analyst Natalya Kolupaeva. Prices may rise by at least 3%, says M.Video representative Anton Panteleev. M.Video calculated that if the sales tax came into effect in 2013, the company’s fiscal burden would double compared to the previous year. In this case, the total tax... 91421.08.14
New tax from sales will increase income in consolidated budgets subjects of the Russian Federation by 200 billion rubles per 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 security of each subject of the country,” he said. “In order to increase the level of budget balance.” According to Gornin, it is assumed that... 1 1 25921.08.14
The text of the bill, which is supposed to introduce a sales tax, is posted on the unified information disclosure portal. Public discussion will last 60 days. A new chapter 30.1 of the Tax Code will be devoted to the new tax. The sales tax will be regional, which will be reflected in Article 14 of the Tax Code. Taxpayers will be organizations and individual entrepreneurs if they sell goods (work, services) on the territory of the constituent entity of the Russian Federation in which the specified... 10 6 18820.08.14
The Russian government may reconsider its decision, already approved by Russian President Vladimir Putin, and abandon the idea of introducing a sales tax, Vedomosti wrote 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 find a solution... 1 04820.08.14
Big business tried to prove that the introduction of a sales tax in the design that is currently being discussed in the government will not achieve the stated goal - to solve the problem of regional budget deficits. The RSPP is preparing to send its comments on the bill to the government. The Ministry of Economic Development supports business objections. In total, the RSPP has eight comments on the bill sent to the government last week.... 1 65815.08.14
The return of the sales tax could cause the prices of many items to rise. But, according to experts, in the current economic situation this is the optimal solution. Otherwise, we will have to cut the salaries of public sector employees and stop indexing pensions. 8 2 11513.08.14
The Ministry of Finance submitted to the government a bill to supplement 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 reported that a document had been submitted to the government that had not been agreed upon by the Ministry of Economic Development and the Ministry of Justice, citing its source in the financial and economic bloc of the government, who was familiar with the text of the document. Source... 2 19611.08.14
At the end of July, a source in the financial and economic bloc of the Russian government told RIA Novosti that the authorities decided to give the regions the right to introduce a 3 percent sales tax; the regions will be able to introduce it until 2018. 1 1 35905.08.14
Head of the capital department for economic policy and development Maxim Reshetnikov said that he considers it promising to grant regions the right to introduce a sales tax. Previously, the Ministry of Finance of the Russian Federation came up with the initiative to return the tax abolished in 2004 - the department prepared a draft law, which has already been sent for approval. “A sales tax can be strong, stable and independent of either external conditions or... 1 1 31104.08.14
The Ministry of Finance of the Russian Federation has prepared and sent to departments for approval a draft law on the introduction of sales tax (NST) by regions. The text, according to Kommersant, almost completely coincides with the text of the chapter of the Tax Code (TC) on this tax that was canceled ten years ago. IN new edition Only the rate has been changed - 3% of the price of goods and services instead of the previous 5% - and the rule that the tax is not levied on non-cash purchases of citizens has been removed. The Ministry of Finance's formal approach to writing the draft may indicate that the department wanted to routinely use the idea in disputes about ways to balance the budget, but it met with unexpected support. 4 3 60201.08.14
The day before 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 percent sales tax; regions will be able to introduce it until 2018. 1 73201.08.14
Russian authorities in Lately discussed the possibility of allowing 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 of introducing the tax as early as 2015 or after 2018 was discussed). 1 44029.07.14
This assessment is contained in the Center’s forecast macroeconomic research Sberbank. “We estimate the maximum one-time jump in the general price level, subject to the introduction of a tax of 2.1% by all regions,” ITAR-TASS quotes experts. Moreover, 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. "Introduction of new... 84725.07.14
The Russian authorities are now discussing the possibility of allowing regions to introduce a sales tax of 3% to 5%. The head of the Ministry of Finance, Anton Siluanov, did not rule out that this innovation could become operational as early as 2015. 92424.07.14
The government is ready to abandon the idea of introducing a sales tax (in the amount of 3%) starting next year and replace it with an “increased” one of 2 percentage points starting in 2015. VAT (from 18% to 20%). Two federal officials told Vedomosti about this. This option, we 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 15818.07.14
OPORA Russia was the first business organization to respond to statements by the Ministry of Finance about the possible introduction of a sales tax and the abolition of the threshold for contributions to the Mandatory Fund. health insurance. The increase in contributions to the Compulsory Medical Insurance Fund alone will increase the burden on small businesses by 37 billion rubles, businessmen complain. Experts disagree on the correctness of this forecast. In July, the Ministry of Finance announced an increase in the tax burden on businesses for several... 1 1 61716.07.14
The authorities will not meet their forecast plans for inflation not only this year, but also next year, experts conclude based on 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 growth. 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 forecast values... 3 13 66515.07.14
The Russian authorities are discussing the possibility of allowing regions to introduce a sales tax; Finance Minister Anton Siluanov did not rule out that this innovation could come into effect as early as 2015. The maximum tax rate is considered from 3% to 5%. 1 41114.07.14
The addition to inflation from the introduction of a sales tax, according to Russian Finance Minister Anton Siluanov, will not exceed 1%. At the same time, he promises wage growth that will outpace price growth. 1 1 10411.07.14
Introduction of a regional sales tax in Russia and an increase in contributions to the Compulsory Medical Insurance Fund since 2015. - the issue is almost resolved. The order to study 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 48309.07.14
The decisions that have now been agreed upon relate to water tax, payment for forest resources and a number of other aspects, said the Deputy Head of the Ministry of Economic Development. 79108.07.14
The budget requires sacrifices: new taxes, higher rates on old ones, clever and straightforward savings. And the Minister of Finance has to invent more and more dubious moves in order not to say directly: expenditure obligations heavy. 1 81304.07.14
The introduction of a sales tax in the regions could accelerate inflation in Russia by about 1 percentage point. This was stated by Deputy Head of the Ministry of Economic Development of the Russian Federation Andrei Klepach, RIA Novosti reports. At the same time, he expressed doubt that the majority of constituent entities of the Russian Federation will establish maximum bet sales tax. Let us remind you that according to the forecasts of the Ministry of Economic Development, GDP growth Russia in 2014 may be twice as high as the forecast level. ... 2 1 97304.07.14
As a result of the introduction of a three percent sales tax, regional budgets could receive up to 200 billion rubles in annual additional revenue. 18 18 79501.07.14
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 86830.09.13
During the Sochi-2013 investment forum, Deputy Prime Minister Arkady Dvorkovich came up with an unexpected initiative: to equalize VAT and personal income tax (NDFL) after 2015, that is, reduce VAT to 15% from the current 18% and increase personal income tax from 13 up to 15%. “We need to calculate and think about it, but in any case, this decision cannot be made before 2015, although it would be nice: 2015 and taxes of 15%,” said A. Dvorkovich. According to him, bets need... 10 1 85723.05.13
Officials 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 reshuffle would dramatically change the country's tax system. Moreover, the government considered such a measure ineffective. By the way, the head of the Cabinet of Ministers, Dmitry Medvedev, previously spoke about this. Besides, how... 2 80607.05.13
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, MarketWatch reports. 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 stores added sales tax to the order price if the buyer was in... 84701.03.13
Deputy Head of the Ministry of Economic Development of the Russian Federation Andrei Klepach, speaking today at the Winter Grain Conference in Belokurikha, said that he does not see an opportunity to reduce the tax burden in the country, Finmarket reports. "I don't think ours will decline the tax burden. 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... 92316.01.13
“At the last meeting of the Prime Minister in December, experts professionally proved the inconsistency complete replacement one tax to another. IN as a last resort, but this is also undesirable; after some time, it is possible to give the subjects of the federation the opportunity to introduce, along with the federal VAT regional tax from sales, thereby giving them both an additional source of income and a powerful tool for regional competition. But this is the solution for the next... 80326.12.12
The government opposed the replacement of VAT with sales tax (NST), Prime Minister Dmitry Medvedev said yesterday, RBC daily reports. “The collective opinion is no,” he said, noting that VAT is a more progressive tax. The prime minister warned that the discussion is not over: the expert group will continue to study the issue to understand what such a reform could lead to in a few years. Let us remind you that the discussion about the return of ERP... 5 1 79921.12.12
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 the value added tax (VAT) in some regions. This was stated today by Deputy Head of the Ministry of Finance Sergei Shatalov. 67720.12.12
A sales tax can raise prices for goods and services, says Deputy Minister of Economic Development Sergei Belyakov, Rossiyskaya Gazeta writes. Let us recall that the day before, the head of the Ministry of Economic Development Andrei Belousov said that his department is against replacing VAT with sales tax (SST), 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... 68119.12.12
The Ministry of Economic Development of the Russian Federation opposes the replacement of VAT with a sales tax, but does not rule out 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... 67610.12.12
This was announced by Russian Finance Minister Anton Siluanov at a meeting of authorized representatives of Russian President Vladimir Putin with the leadership of the Kremlin administration, members of the Cabinet and parliamentarians, RIA Novosti writes. “Our tax service will now build a whole system to prevent unlawful reimbursement of value added tax,” he said. Answering a question from one of the meeting participants about the advisability of abolishing VAT and replacing... 2 1 48305.12.12
The abolition or reduction of VAT is necessary for a technological breakthrough in Russian industry, Deputy Minister of Economic Development Sergei Belyakov told reporters on Wednesday in Moscow. The Ministry is currently studying the order of the Prime Minister of the Russian Federation on possible issue on the abolition of VAT and the introduction of sales tax, assessing the “positive and negative effects,” said S. Belyakov. "The experience of other countries, for example Japan, suggests that... 79904.12.12
Russian Prime Minister Dmitry Medvedev proposed returning to the discussion of which tax is “more useful,” writes RBC. At a meeting with members of the RSPP, he noted that when discussing this issue, “the VAT has always had an influential opponent in the person of the Ministry of Finance,” which “always had serious arguments.” Medvedev believes that it is time to discuss this topic again. Later, Deputy Minister of Finance of the Russian Federation Sergei Shatalov told reporters that the Russian government will discuss... 1 1 65606.11.12
Deputy Minister of Finance Sergei Shatalov told reporters that the government’s turn now is to make decisions on tax changes oil and gas industry, RIA Novosti reports. 85201.10.12
The Russian government will later return to considering the possibility of replacing the value added tax (VAT) with a sales tax, Russian Deputy Prime Minister Arkady Dvorkovich said, PRIME writes. “There are ideas on how to replace VAT with sales tax, these ideas are being developed. I think we will enter a new round of discussion in about six months in order to prepare all the materials and supporting calculations. If we see feasibility and there are few risks, ... 2 1 75310.07.12
The Russian Ministry of Finance opposes the introduction of a sales tax. This was stated by the deputy director of the department of tax and customs tariff policy of the ministry, Sergei Razgulin, RIA Novosti reports. According to him, the introduction of a sales tax could 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 52326.06.12
In Japan, the lower house of parliament approved a bill proposed by Prime Minister Yoshihiko Noda to double the 5 percent sales tax, Bloomberg reports. The bill caused serious controversy, which led to a widening split in the leadership of the ruling party. The bill would raise sales tax to 8% in April 2014 and 10% in October 2015. The goal of increasing... 69015.02.12
Today the deadline for fulfilling Vladimir Putin’s instructions to develop a tax maneuver expires. As RBC daily learned, issues of fiscal reshuffling will be raised today at a closed meeting with Dmitry Medvedev with the participation of First Deputy Prime Minister Igor Shuvalov in Gorki. However, experts agree that the key decisions of the tax maneuver (largely related to the modernization of the VAT) are unlikely to be made before the presidential elections. ... 1 65730.01.12
As one of the options for "stabilizing" fiscal system RF tax decision The government is discussing the possibility of increasing the value added tax (VAT). On Friday, on the sidelines of the World Economic Forum session in Davos, First Deputy Prime Minister Igor Shuvalov admitted this. The decision to increase VAT above 18% has not been made, but its goal has been determined - to provide resources to finance infrastructure projects. She... 1 21326.12.11
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 opposed it, noting that turnover taxes are characterized by low collection rates and have a depressing effect on business. Governor Astrakhan region Alexander Zhilkin, speaking at a meeting of the State Council in the Kremlin on Monday, said that... 1 569
Sales tax - English Sales Tax, is a type of consumption tax that is levied directly at the point of sale on the purchase of certain goods and services. Sales tax is usually set as a percentage of the taxable sales price. Some goods and services may be exempt from this tax because sales tax laws usually contain a list of exceptions. Tax administration laws may require that sales tax be included in the price or added to the price at the point of sale.
In most countries, sales taxes are collected by the seller from the buyer, and the seller remits the collected amount to the government. tax service. Sales tax is usually charged on the sale of goods, but in many cases it is also charged on the sale of services.
Sales tax is charged only when goods or services are sold to the final consumer. To achieve this, the buyer who is not the final consumer is usually required to provide the seller with a "resale certificate" ( English Resale Certificate), which confirms that the buyer is purchasing the product for the purpose of resale. In this case, tax will be charged on each item that is not secured by such a certificate.
IN modern world There is a trend towards a shift from a regular sales tax to a more comprehensive value added tax ( English Value Added Tax, VAT). Value added taxes provide approximately 20% of tax revenue worldwide, and are used in more than 140 countries. However, the US is one of the few countries that has retained a regular sales tax.
Tax systems that use a sales tax often promote economic growth, savings, and investment. Economists from the Organization for Economic Cooperation and Development ( English Organization for Economic Co-operation and Development, OECD) studied the impact of different types of taxes on the economic growth developed countries within the OECD and found that sales taxes are one of the least harmful taxes for economic growth.
Some economists believe that the sales tax is outdated in today's world because it places a large tax burden on individuals with low income than those with high incomes. However, this negative effect of the sales tax could be prevented, for example, by exempting certain essential goods such as food, clothing and medicine.
Everything new is well forgotten old. Apparently, the Government decided to remember all types of taxes that existed in Russia and revive them. Sales tax is no exception. How likely is it that we will have to pay sales tax in 2018?
What happened before
Sales tax is an indirect tax paid by sellers of goods and services. The term “indirect” means that the tax is included in the sales price, so the burden ends up falling on the buyers. However, some types of goods or services may be exempt from taxation by law.
In modern Russian history This tax was introduced twice. The first time was back in the USSR in 1991. The rate then was 5%. But with the collapse of the USSR and the introduction of new regulations, this tax sank into oblivion in January 1992.
However, they remembered him again in 1998. It was introduced as a regional tax, the rate was the same 5%, but regions were allowed to set it lower. However, almost all subjects of the Russian Federation applied the maximum rate. At the same time, the sales tax existed simultaneously with the value added tax (VAT).
Sales tax was abolished on January 1, 2004, and for 14 years Russian Federation there was no such tax.
Sales tax in different countries
On this moment Sales tax applies only to Japan and the USA. However, sales tax in these countries replaces VAT. In Japan the tax rate is 8%. The previous 5% stayed in the country for 17 years.
In the US, sales tax varies from state to state, with rates ranging from 2-15%. This may include taxes set by the city and state. For example, in New York state the rate is 4%, but taking into account the city rate, the tax amount will increase to 9-11%.
Sales tax is inconvenient because the buyer does not see the final cost of the product or service he is buying. The price tag only indicates the price from which the tax will be calculated when calculated directly at the checkout.
What is offered in Russia
Currently in effect in Russia VAT at the rate of 18%. But, as stated by Prime Minister Dmitry Medvedev, the VAT rate will be raised to 20% from January 1, 2019. This is the average VAT value for the “euro area”; our closest neighbors Belarus and Ukraine also pay 20%.
However, along with this news, there are also rumors about the introduction of a sales tax. The proposed rate is at 4%. Total indirect taxes the total could be 24%. A progressive scale was also proposed, since if a fixed rate were introduced, the main tax burden would fall on the shoulders of the least affluent segments of the population.
With the introduction of a sales tax, all contributions will remain at the regional level and will not go to the federal budget. Therefore, its introduction will help, first of all, to solve the problems of the regions.
“There will be no sales tax in Russia”
This is exactly what First Deputy Prime Minister and Minister of Finance of the Russian Federation Anton Siluanov said. The government will not introduce a sales tax in 2018 and has no plans to do so in the future.
At the moment, significant work is underway on the tax system of the Russian Federation, it is planned to reduce some direct taxes and adjust the rates on others. But there is no talk of introducing additional taxes.
This was also confirmed by Russian President Vladimir Putin. He explained that he considers introducing a sales tax inappropriate, since this, first of all, will lead to an increase in inflation in the country, because it will “hit” retail prices.
Conclusion
Russians will not have to pay sales tax in 2018. The Government does not plan to return to discussing this tax in the near future.
A tax levied on the sale of a product as an addition to its price. May be paid directly by the buyer or seller as a percentage of turnover. See TAXES.
Excellent definition
Incomplete definition ↓
SALES TAX
regional tax; is established by the Tax Code and the laws of the constituent entities of the Russian Federation, is put into effect in accordance with the Tax Code, laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When establishing a tax, a subject of the Russian Federation determines the tax rate, the procedure and timing of its payment, the reporting form for this tax(Article 347 of the Tax Code). The tax is levied in accordance with Chapter 27 of the Tax Code (introduced by Federal Law No. 148-FZ of November 27, 2001; expires on January 1, 2004). Until January 1, 2002, it was collected on the basis of the Federal Law of July 31, 1998 No. 150-FZ “On Amendments and Additions to Article 20 of the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation.” Refers to consumption taxes ( indirect taxes). Taxpayers - organizations and individual entrepreneurs. Organizations and individual entrepreneurs are recognized as taxpayers if they sell goods (works, services) on the territory of the constituent entity of the Russian Federation in which the specified tax is established (Article 348 of the Tax Code). Object of taxation - sales operations individuals goods (works, services) on the territory of a constituent entity of the Russian Federation. Operations for the sale of goods (works, services) are recognized as an object of taxation if such sales are carried out in cash, as well as using settlement or credit bank cards(Article 349 of the Tax Code). Transactions involving the sale of the following goods (works, services) to individuals are not subject to taxation (exempt from taxation):
Bread and bakery products, milk and dairy products, vegetable oil, margarine, flour, poultry eggs, cereals, sugar, salt, potatoes, baby and diabetic food products;
Children's clothing and shoes;
Medicines, prosthetic and orthopedic products;
Housing and communal services, services for renting residential premises to the population, as well as services for providing housing in dormitories;
Buildings, structures, land plots and other objects related to real estate, and valuable papers;
Vouchers (courses) to sanatorium-resort and health-improving institutions, recreational institutions sold to people with disabilities;
Goods (works, services) related to the educational, training-production, scientific or educational process and produced by educational institutions;
Educational and scientific book products;
Periodicals, with the exception of periodicals of an advertising or erotic nature;
Services in the field of culture and art provided by institutions and organizations of culture and art (theatres, cinemas, concert organizations and groups, club institutions, including rural ones, libraries, circuses, lecture halls, planetariums, cultural and recreation parks, botanical gardens, zoos) when they conduct theatrical, entertainment, cultural and educational events, including operations for the sale of entrance tickets and subscriptions;
Services for maintaining children in preschool institutions and caring for the sick and elderly;
Passenger transportation services common use municipality(except for taxis), as well as services for transporting passengers in suburban transport by sea, river, rail and road transport;
Services provided credit organizations, insurers, non-governmental pension funds, professional participants in the securities market within the framework of their activities subject to licensing, as well as services provided by bar associations;
Ritual services of funeral homes, cemeteries and crematoriums, services for conducting rites and ceremonies by religious organizations;
Services provided authorized bodies state authorities and local governments, for which the corresponding types of duties and fees are charged. If a taxpayer carries out transactions that are subject to taxation and transactions that are not subject to taxation, the taxpayer is obliged to keep separate records of such transactions (Article 350 of the Tax Code). Tax base - the cost of goods (work, services) sold, calculated on the basis of applicable prices (tariffs) including VAT and excise taxes (for excisable goods) without including tax (Article 351 of the Tax Code). Taxable period is installed as calendar month(Article 352 of the Tax Code). The tax rate is established by the laws of the constituent entities of the Russian Federation in an amount not exceeding 5%. The establishment of differentiated tax rates is not allowed:
Regarding sales operations individual species goods (works, services) within the tax rate;
Depending on who is the taxpayer or the buyer (customer, sender) of goods, works, services (Article 353 of the Tax Code).
The tax amount is calculated as the corresponding tax rate percentage share tax base. The tax amount is included by the taxpayer in the price of goods (work, services) presented for payment to the buyer (customer, sender). The tax is payable at the place of operations for the sale of goods (work, services) subject to taxation in accordance with the Tax Code. If, in accordance with the terms of the commission agreement (agency agreement, agency agreement) the actual sale of goods (work, services) to customers is carried out by the commission agent (attorney, agent) and cash for goods sold (work, services) are received at the cash desk (to the bank account) of the commission agent (attorney, agent), the obligation to pay tax and transfer it to the budget rests with the commission agent (attorney, agent), who is recognized in this case tax agent. In this case, the tax amount is calculated based on full price goods (works, services), including remuneration of the commission agent (attorney, agent). The principal (principal, principal), when receiving proceeds from a commission agent (attorney, agent), does not pay tax if this tax was paid by the commission agent (attorney, agent). If, in accordance with the terms of a commission agreement (agency agreement, agency agreement), the actual sale of goods (work, services) to buyers is carried out by a commission agent (attorney, agent), and the funds for the sold goods (work, services) are received at the cash desk (at current account) of the principal (principal, principal), the tax is paid to the budget by the principal (principal, principal). In this case, the amount of tax is calculated by the committent (principal, principal) based on the full price of the goods. The date of operations for the sale of goods (work, services) recognized as an object of taxation is the day of receipt of funds for sold goods (work, services) to bank accounts, or the day the proceeds are received at the cash desk, or the day the goods (work, services) are transferred to the buyer (Article 354 of the Tax Code). The specifics of calculating and paying tax at the location of separate divisions of an organization are established in Art. 355 NK. An organization carrying out operations for the sale of goods (work, services) through its separate divisions located outside the location of this organization pays tax on the territory of the constituent entity of the Russian Federation in which operations for the sale of goods (work, services) are carried out, based on the cost of goods sold through This separate division goods, works, services. With the entry into force in the territory of the corresponding constituent entity of the Russian Federation, no sales tax will be levied ( the federal law dated November 27, 2001 No. 148-FZ):
Regional taxes and fees provided for in paragraphs. "g" clause 1 art. 20;
Local taxes and fees provided for in paragraphs. “g”, “e”, “i”, “k”, “l”, “m”, “n”, “o”, “p”, “r”, “s”, “t”, “y” "", "f", "x", "ts" clause 1, Art. 21 of the Law on the Fundamentals of the Tax System.
Excellent definition
Incomplete definition ↓