Maneuver maneuver
The increase in the VAT rate, which was discussed in the government, coupled with a decrease insurance premiums, you need to replace input sales tax, such a right could to the authorities of the Russian regions. The corresponding offer contains in the report on the improvement of laws in the sphere of state regional policy, prepared by the state Duma, the Federation Council, the accounting chamber experts (the document is in). To 30 April, he will present at the security Council meeting, said two sources in the Federation Council, participated in the preparation of the report, and one of the external experts. To develop such a report to the state Duma and the Federation Council instructed the security Council itself in September last year.
To give regions the authority to tax sales of the deputies and senators propose “in the framework of the transfer of the tax burden from the production sphere to the sphere of consumption”. The government is now discussing a tax maneuver “22/22”, according to which the VAT rate rises from 18% to 22%, and the amount of insurance premiums, on the contrary, decreases from 30% to all the same 22%. However, as said on Monday the first Deputy Prime Minister Igor Shuvalov, the authorities can and do refuse to change taxes. To prepare measures for setting up the tax system requested by President Vladimir Putin to come into force from 2019.
The imposition of sales tax cannot be considered as an alternative to the tax maneuver, it is rather a “branch” as “22/22” does not affect the regional budgets, said Deputy head of the Analytical center under the government of Gleb Pokatovich. The appearance of the sales tax, if the income from it will arrive in regional budgets is a political decision, said Professor of the Department of state and municipal management, Higher school of Economics (HSE) Mstislav Afanasiev. The question is, what do the officials — to the Russian tax system has worked on a unitary or Federal principles, he said. In addition, it is not very clear, why introduce another tax, if it is possible to raise the VAT and to redistribute it between the regions and the centre, which have long been asking government entities adds Afanasiev.
The discussion of the sales tax among officials of the economic block in March, told “Vedomosti” with reference to its sources. Sales tax is already in effect in Russia from 1991 to 1992 and from 1998 to 2004. In the second case, the right to enter it had the regions, the maximum rate was 5%.
The representative of the Ministry of Finance in response to the request called “premature” the theme of the introduction of the sales tax. The Ministry initiated a maneuver “22/22”, and the introduction of a new tax while raising VAT “unacceptable,” he stressed. Deputy Minister of Finance Ilya Trunin said in March that his Agency believes the sales tax is “yesterday”, and assured that the measure is not discussed.
According to “Vedomosti”, the tax may apply in the format of a trading fee, which will allow not to specify it in check and not increase the price of the amount. This approach will also provide an opportunity to circumvent the decision of the constitutional court, which in 2003 recognized unconstitutional the imposition of a tax on the value of goods that are bought by individual entrepreneurs. According Trunina, the authorities discussed the introduction of the sales tax, which could be tied to revenues.
More initiatives
The security Council will propose several tax measures. One of them is the experiment on the introduction of resort fees, which, if successful, should be extended to the whole country. As he wrote , a government Commission has already approved the bill on introduction of the collection in the Crimea, Altai, Krasnodar and Stavropol territories. Its size will amount to 100 RUB per every day of stay of visitors over the age of 18. The offer, according to sources , will apply, in particular, to tourists who stop at individuals, and workers in business trip.
In addition, the deputies and senators insist on the possibility of imposing excise taxes on products harmful to human health, and the crediting of revenues to the regional budgets. To impose taxes on consumption of harmful products in December was offered and the Minister of Finance Anton Siluanov.
Among other proposals, spelled out in the report to the security Council, — the indexation of the amount of grants for equalization of regional budgets at the rate of inflation. The authors are also asked to “enlarge” grants and subventions. At this problem during the Krasnoyarsk economic forum drew the attention of the acting Governor of the Perm edge Maxim Reshetnikov. Now the size of some subsidies may be, for example, 7 million rubles, while the effort to receive them and reporting on them will outweigh that amount, said Reshetnikov.
