Due to the contradictions found in the legislation, the taxes of individual entrepreneurs will increase by 20%
The dispute between the Ministry of Finance and the Ministry of Labor over the interpretation of the law on insurance premiums so far only leads to an increase in the tax burden on individual entrepreneurs. In the October letter to the Federal Tax Service, the Ministry of Finance actually reduced deductions that entrepreneurs can use.
Under the simplified system, entrepreneurs pay 6% of their income.
If the entrepreneur's annual income is below 300 thousand rubles, the contributions depend on the minimum wage (MROT), if it is higher, 1% of the amount in excess of 300 thousand rubles is added to them. But since 1% is not a fixed amount, this amount cannot be deducted from tax payments, the Finance Ministry believes: only fixed fees can be deducted.
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However, in early 2015, the Ministry of Finance acknowledged a payment of 1% as a fixed contribution and allowed a deduction. The Ministry of Finance explains the change in position by a letter from the Ministry of Labor. “What to do, contributions are not taxes, the competent authority for them is not the Ministry of Finance,” wrote Ilya Trunin, director of the department of the Ministry of Finance, in his blog. “If the Ministry of Labor does not change its opinion, we will be forced to focus on it.”
The Ministry of Finance asks the Ministry of Labor to recognize the deductions of 1% as fixed and allow individual entrepreneurs to deduct them from taxes, Vedomosti reports, citing a November letter from Deputy Minister Sergey Shatalov. The amount can be considered fixed because it has upper and lower bounds, explains the Ministry of Finance.
The position of the Ministry of Labor is based on the law on insurance premiums - a fixed part of insurance fees does not apply to a payment of 1%, the representative of the Ministry of Labor notes. The Ministry of Labor has always interpreted the law in this way, the position of the ministry has been and remains unchanged, he stresses.
The changes will increase the payments of entrepreneurs immediately by 20%. If an entrepreneur earns 10 million rubles a year, then according to the old rules he paid 481 thousand rubles. Now he will pay 578 thousand rubles. With an income of 1 million rubles, the tax will increase from 31 thousand to 38 thousand rubles.
With this interpretation of the law do not agree and in the Chamber of Commerce (CCI). The statement that 1% is a variable value is controversial, notes Alexander Selivanov, chief expert of the legal department of the Chamber of Commerce and Industry. The "Support" received many complaints from individual entrepreneurs, said the deputy head of the Center for Expertise "Support" Oles Sapa. The growth of the burden is substantial - entrepreneurs do not even switch to the patent system in order to save deductions on insurance premiums, this is so important for them, she explains.
All benefits that should improve the performance of individual entrepreneurs will be offset by this change, warns Sapa.
It is unlikely that entrepreneurs will actively defend their rights in court, says Taxadvisor law firm’s partner Dmitry Kostalgin: it’s easier for them to go into the shadows and not show revenues of more than 300 thousand rubles a year.
When the law on the simplified taxation system was written, it was understood that individual entrepreneurs should not pay anything except one tax, recalls one of the authors of the law, KPMG partner Mikhail Orlov, the task was to absorb all payments by tax. Now the rules for calculating insurance premiums have changed, but not their essence, so there is no reason to increase deductions, as well as the load on business should not increase, and even less so, says Orlov. In order not to return to this issue, it is necessary, apparently, to change the legislation, he believes.
Under the simplified system, entrepreneurs pay 6% of their income.
If the entrepreneur's annual income is below 300 thousand rubles, the contributions depend on the minimum wage (MROT), if it is higher, 1% of the amount in excess of 300 thousand rubles is added to them. But since 1% is not a fixed amount, this amount cannot be deducted from tax payments, the Finance Ministry believes: only fixed fees can be deducted.
')
However, in early 2015, the Ministry of Finance acknowledged a payment of 1% as a fixed contribution and allowed a deduction. The Ministry of Finance explains the change in position by a letter from the Ministry of Labor. “What to do, contributions are not taxes, the competent authority for them is not the Ministry of Finance,” wrote Ilya Trunin, director of the department of the Ministry of Finance, in his blog. “If the Ministry of Labor does not change its opinion, we will be forced to focus on it.”
The Ministry of Finance asks the Ministry of Labor to recognize the deductions of 1% as fixed and allow individual entrepreneurs to deduct them from taxes, Vedomosti reports, citing a November letter from Deputy Minister Sergey Shatalov. The amount can be considered fixed because it has upper and lower bounds, explains the Ministry of Finance.
The position of the Ministry of Labor is based on the law on insurance premiums - a fixed part of insurance fees does not apply to a payment of 1%, the representative of the Ministry of Labor notes. The Ministry of Labor has always interpreted the law in this way, the position of the ministry has been and remains unchanged, he stresses.
The changes will increase the payments of entrepreneurs immediately by 20%. If an entrepreneur earns 10 million rubles a year, then according to the old rules he paid 481 thousand rubles. Now he will pay 578 thousand rubles. With an income of 1 million rubles, the tax will increase from 31 thousand to 38 thousand rubles.
With this interpretation of the law do not agree and in the Chamber of Commerce (CCI). The statement that 1% is a variable value is controversial, notes Alexander Selivanov, chief expert of the legal department of the Chamber of Commerce and Industry. The "Support" received many complaints from individual entrepreneurs, said the deputy head of the Center for Expertise "Support" Oles Sapa. The growth of the burden is substantial - entrepreneurs do not even switch to the patent system in order to save deductions on insurance premiums, this is so important for them, she explains.
All benefits that should improve the performance of individual entrepreneurs will be offset by this change, warns Sapa.
It is unlikely that entrepreneurs will actively defend their rights in court, says Taxadvisor law firm’s partner Dmitry Kostalgin: it’s easier for them to go into the shadows and not show revenues of more than 300 thousand rubles a year.
When the law on the simplified taxation system was written, it was understood that individual entrepreneurs should not pay anything except one tax, recalls one of the authors of the law, KPMG partner Mikhail Orlov, the task was to absorb all payments by tax. Now the rules for calculating insurance premiums have changed, but not their essence, so there is no reason to increase deductions, as well as the load on business should not increase, and even less so, says Orlov. In order not to return to this issue, it is necessary, apparently, to change the legislation, he believes.
Source: https://habr.com/ru/post/296748/
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