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ESN at a reduced rate for software developers

The Russian Ministry of Finance suggested that software developers should not switch to insurance premiums from January 1, but remain payers of the Unified Social Tax (UST). Moreover, software exporters will now be equated to residents of special economic zones (SEZs) and will pay UST at a preferential rate of 14%, not 26%. Yesterday a meeting of IT companies with Deputy Minister of Finance Sergey Shatalov took place, where these options were discussed, Kommersant reports .

Benefits for the unified social tax can be obtained by IT companies that meet several criteria. The share of revenues from the sale of software must be at least 90% of the total revenue, while at least 70% of the revenue must be received from abroad.

The Ministry of Finance will agree on the final parameters of benefits with IT companies, but even on such conditions, the deal with the state looks quite acceptable.

Recall that it all started with an open letter to the largest Russian software developers to President Medvedev. It did not go unnoticed. Moreover, the president reacted to it immediately and on television broadcast instructed the Ministry of Finance to deal with this issue and develop a list of benefits for IT companies, which was done within 30 days.
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In an open letter, software vendors complained that the state’s initiatives on state support for the industry were not brought to an end. The construction of technoparks has been stopped, the venture capital fund has not started to work (although it has received money from the budget), adopted tax concessions have been canceled, and the question of a special business regime has been completely removed from consideration.

The authors of the letter emphasized that from January 1, 2010, UST will be replaced by insurance premiums, and this will increase the costs of software exporters by 50-80%, since their payroll accounts for the lion's share of costs.

Actually, in the original version of the law on replacing the unified social tax with insurance premiums there was a mention of benefits for IT companies, but in the final version it disappeared. Now the error must be corrected.

Source: https://habr.com/ru/post/71027/


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