The Association of companies the Internet-trade (AKIT) suggested not to take into account export earnings in the calculation of marginal revenue for the business, applying the simplified taxation system (STS). The letter signed by the President of AKITA Alexei Fedorov the proposal sent on 6 may to the Minister of economic development Alexei Ulyukayev (a copy is in). The representative of the economic development Ministry on Friday announced that a letter to the Ministry has not yet been reported.
According to the authors ideas, the ability not to take into account the income from exports will enable small businesses operating on a simplified tax system, to increase exports without fear that the company will have to go with the USN in the total scheme. In order to apply the simplified tax system, a company must meet several requirements: they include the limitation of the company’s revenue at the level 79,74 million RUB in 2016 (Ministry of Finance offers from 2017 to increase the limit up to 120 million rubles.). If revenue exceeds this amount, it goes to the General taxation system, that is, begins to pay tax on the profit of organizations, tax on the property tax and VAT. A General taxation system in Russia is quite hard and withdraws from the business a lot of money, explains the President of “OPORA Russia” Alexander Kalinin. “The higher yield sector, the more advantageous to use the STS. When working on “easier” it is not necessary to claim a VAT refund and all contracts are faster. Under the simplified tax system there is a deduction on the tax on the amount of premiums paid, that is, in fact, the tax burden on the USN actually lower than usual” — says Kalinin.
According to the plan AKIT, if a proposal to export revenues is adopted, it will stimulate the enterprises of small and medium business involved in online trade, to sell more goods abroad. Now the share of SMEs in Russia that are engaged in export activities, is only about 0.3%, while the government declares the need to stimulate SME exports. “Many SMEs refuse to conduct business in foreign markets because it exceeded the limit and no further USN. Taking into account that the use of the USN greatly facilitates the processing of export procedures, the implementation of this initiative will significantly increase the volume of exports of consumer goods,” — said in a letter to the Association.
The advantage of the USN in the fact that such a system requires minimal reporting to the state. Exporters from small and medium-sized businesses, applying the simplified tax system, are not subject to VAT and for deliveries abroad are not to set of invoices and should not submit tax returns for VAT. If the company works according to the General scheme of taxation, at export, is obliged to confirm the zero rate of VAT, it is necessary to fill many documents.
As stated in the letter of AKITA, the Russian market of e-Commerce has more than 45 thousand online stores, which are predominantly small and medium enterprises and use the simplified system of taxation.
Experts of SME Bank in 2015, comparing financial soundness of exporters and reexporters in the SME segment, came to the conclusion that almost half of enterprises are simply not interested in exporting products. According to the findings of the study (.pdf), the main cause of low export activity — 49% of respondents — was a lack of interest of the enterprise for external trade. Another 5% of respondents doubt that the products can compete in foreign markets, and about 5% explained the rejection of exports respectively high customs and technical barriers. Among other reasons, business representatives often pointed to the focus of production for domestic consumers, as well as too small size of the business, which does not allow to access foreign markets.
According to the latest data of Rosstat, on January 1, 2015 in Russia, there were 4.53 million SMEs. Of these, only 13.4 thousand were export activities (that is, about 0.3% of the total). On January 1, 2016, according to the FCS of Russia, the number of small and medium enterprises engaged in export activity, increased by 16.2 thousand