With the presidential decree of July 3, 1998 № 727 "About the simplified system of taxation, accounting and reporting of small business" the right of tax administrations have been limited and corrupt tax component of relationships is a small business has been reduced almost to zero.
Recent tax changes carry the risk of high levels of corruption, shadowing business, increasing unemployment, changes in the structure and the quantitative reduction of the middle class country, further lowering the index of consumer optimism, the devaluation of the hryvnia and ... the final collapse of the real estate market, writes Infobud.
Hailing from the past
Section XIV of the draft Tax Code, "Special tax treatment" really is not a novelty. All of this, or almost all, we have already passed ... In the 90 years of the last century.
Recall up of 1998, ie before the entry into force of the decree on the simplified, the middle class (which in developed countries is almost 60% of the population) as such in the country was not, because it is difficult to be attributed to the middle peasants "chelnochnikov" and hawkers.
Clarified and that, in developed economies, the backbone of the middle class are usually highly paid employees and representatives of small and medium business (this is the dominant part of society that produces the lion`s share of GDP and is, incidentally, the main consumer of goods and services).
In the Ukraine, all attempts of small businessman "stand up" in those years were stopped on the vine. The first un-puncture points on any item kopek penalized the equivalent of one thousand dollars of penalties (in those days it corresponded to the value of a small studio apartment in the region), the second (and subsequent) inadvertently using a cash register, committed during the year, already punished by a fine, equivalent to two thousand U.S. dollars (with this amount of money you could already claim to be "Gostinka in Kiev).
Regular conversion packs with cereals, salt, sugar, matches and bottles of mineral water in a small shopping pavilion the size of two to three meters, or mini-shops in the long run nothing but a diversion of resources of tax administrations from the really important tasks (the same as "counterfeit" vodka those days chasing vans) - to no avail.
Yes, it was recorded almost 30 per cent increase in tax revenues, which, however, immediately (corresponding changes in the law) went on development of the tax system. But at the cost of such development are massive bankruptcies of entrepreneurs, shadowing, corruption, declining living standards of the overwhelming majority of the population.
Only with the advent of Leonid Kuchma`s decree on the simplified law of tax administration have been limited, corruption component relationships "tax - small business" has been reduced, one might say, to zero, the "small" stopped to pick up everything and had the tools for business development. Since the beginning of this decree, which now wants to level, began a gradual economic recovery of the country and the formation of the middle class.
Born on a class of small owners, entrepreneurs, have acquired a civilized form of betting markets, like mushrooms after the rain began to grow mini-shops and workshops, new jobs, increased consumer activity.
Stayed five-year plan
To the entrepreneurial part of the population had no illusions about his future, the draft Tax Code (article prepared before the adoption of the Tax Code) provides that a simplified system remained there five years - Chapter 1, section XIV, "Special tax regimes" ceases to be effective January 1, 2016.
It is not hard to guess that, having received a "black mark" from the authors of the Code, employers restrict their business activities, its initiatives for business development. A free, accumulated during the bureaucratic "thaw" a means of business will be withdrawn and converted into dollars, euros and Russian rubles.
Now the currency buys in the general population, the business opportunities in this respect still more. Therefore, when small and medium-sized businesses will begin to gradually phase out its activities and to "freeze" funds in the currency, not the fact that over UAH sky will be as serene as now. Given the problems with the trade balance and the permanent inclusion of the printing press, the risk of running into a second wave of devaluation still remain.
Business for five thousand a month
Planned to limit the annual turnover for the "small" in 300 000 (no cash register) and the number of people (generally up to four people), staying with SPD in labor relations.
Thus, a priori established that small-scale entrepreneur, if he wants to stay in the simplified, there should be almost on the verge of poverty.
300,000 annual sales with an average of 20 per cent trade margin - a monthly income of only five thousand hryvnia. On such money is not something that the four, even a single employee contain unrealistic, because he, too, the entrepreneur must be something there and something to drink, a family, pay rent and utilities. And, incidentally, monthly pay in advance a minimum of about 500 hryvnia (including pension contributions) of the very flat tax. (If the new maximum rate will have to pay 900 UAH.)
In addition, it is not clear what will become of these permitted 300,000 hryvnia annual turnover after a while, if the price of food and other commodities will continue its momentum in style this fall. It`s safe to say one thing: 300 000 today and the same amount in five years (when, according to the authors, the system of special tax regimes must be eliminated) - it`s completely different money. So how can we set the bar for five tough years ahead? Even in 1998, was permitted threshold of 500 thousand hryvnia (at prices incomparably lower than now).
Means - or in the shade, or to find a mutual understanding with the relevant authorities. Or special tax treatment available only in the "hawkers", tiny barbershops and restaurants?
For extra employees to the same road - in the shade or to the Labour Exchange "pinch from time to time" revenues of the state budget.
Almost a mirror image of 90-ies is the logic of the authors of the Tax Code, which provides (in the final clauses) the strengthening of Article 17 of the Law "On the application of registrars of payment transactions in retail, catering and services." These changes are meant to lead them in the original.
"17.1. In the case of settlement operations on an incomplete amount of cost of goods sold (services), the failure to perform payment transactions via the registrars of payment transactions, in the case neraspechatyvaniya appropriate payment document confirming the execution of payment transactions or engaging in it without using the estimated book on the subject of a separate economic entity management within one calendar year:
- Perfect for the first time (penalty amounts. - VB) - 20% of the cost of goods sold (services), which found the discrepancy, but not less than 200 UAH.
- Perfect for the second time - 50% of the cost of goods sold (services), which found the discrepancy, but not less than 1000 UAH.
- Perfect for a third time - 100% of the cost of goods sold (services), which found the discrepancy, but not less than 3000 UAH.
- For each subsequent violation committed by five times the cost of goods sold (services), which found the discrepancy, but not less than 5000 USD. "
And this is without considering possible penalties for other violations. All together can result in a tidy sum, even for the first violation of tax laws.
The essence of this logic, apparently, is that the competent authorities, as well as 15 years ago, it was possible for only one test (if there is a third or subsequent violation in the course of the year), for one, even a minor breach, for example , the sale of a matchbox worth 20 cents, literally "zero" income small entrepreneur middling at least several months. "Excuses" for negligence in issuing the check, of course, do not pass. So the chances of going bankrupt increases.
The course is an accelerated bankruptcy
By the way, another week or two before the draft amendments to the legislation on the use of cash registers and does offer an accelerated rate of bankruptcy.
The last paragraph st.17.1 Act registrars suggested that penalty for every fourth and subsequent violation is "five times the cost of goods sold (services) from the time of registration (!) PPO.
That is, if the revenue that went through the cash register, for example, by the end of the year amounted to the same 300 thousand hryvnia, then fine for the proverbial box of matches (in the case of the fourth and subsequent violations within a year) could theoretically be imposed in $ 1 million 500 thousand hryvnia.
If the machine registered a few years ago and the cost of goods sold, respectively, larger, and the fine for "un-puncture" through the cash register is a 25-penny child chewing gum (if this is the fourth and subsequent violation within one year) could make several million hryvnia or cost Much of a Good penthouse at Obolonskyi Limes in Kiev. Only here the representatives of small and medium business of Ukraine in the apartments do not live.
Until the infamous law of three spikelets far, nevertheless pay the fines in the amount of half a million hryvnia has not helped any sale of a business or own apartment (with whom she had, of course, available).
It is unlikely that in any developed country would change in the ultimatum game rules for the order of business for six months before the new fiscal year. In Ukraine, this situation is in the order of things, although we have the law forbids it to do. But on Thursday agreed to a compromise - the date of introduction of changes to "uproschentsev" called the April 1, 2011
And not surprisingly, many entrepreneurs have finished his business career literally from the first day of the new legislation. In particular, a fate likely to befall those "small" that worked with companies using a common system of taxation.
On such SPD will attack from two sides.
First, "edinonalozhnikam" have left no choice, forever depriving them of their right to be subject to VAT. This means that companies operating on a common system would be disadvantageous to use the services "uproschentsa", as in this case they lose the right to form a tax credit on such transactions.
And, secondly, introduce fiscal rule, which prohibits firms are on the gross expenditure all costs for the purchase of goods and services from "edinonalozhnikov.
True, the authors innovations promise to sweeten the rate of resolution to refer the gross expenditures of goods and services provided by uproschentsami "if they have a cash register and check. However, while it is only a promise on the words expressed in the media, wrote ZN. In addition, in light of new developments in the law on registrars ... "work with a cash register carries a high risk - for the slightest error can be random sometimes pay off in business.
Thus, the number of contractors, companies, working on a common tax system, drastically reduced. For the same small business that worked, develop and create jobs, it would mean the finish of business activity.
Real estate and deposits while "resting"
Part of deliberately unrealistic and risky proposals as we move to finish work on the NC was excluded from the draft Code. Perhaps, during the preparation of articles and even disappear any dangerous business innovation.
After all, luck is the domestic real estate owners. Frightening proposal to impose a tax on real estate, but the corresponding register is not created, and the implementation of the law in this part of 1 January 2011 was initially impossible. Therefore, the introduction of property tax postponed until 2012.
Also in the draft Tax Code rescheduled by the introduction of five per cent tax on deposit interest on accounts held in domestic banks. And rightly so, because the question of a second wave of banking crises on the agenda is still not cleared, because the credit problem loan repayment still shows plus dynamics.
If Ukraine and need a tax code, you probably do not now and not in this form. Especially the fight with the "minimizers" could and should be carried out within the existing tax laws. Perhaps, for anybody not a secret that is often a big store in the heart of a city is divided into parts.
In each small part is sometimes really stands for uproschentsu, but the authorities, even with the help of indirect methods are often criticized, it is elementary may determine that the annual box office of each of these points (even one from the departments of this "Market") many times exceeds the for "edinschikov" even "old" threshold of 500 ths.
On larger holes of the budget revenue will not speak as enthusiastic about their elimination from the competent authorities, we do not observe.
To budget money
The draft Tax Code has many innovations that will distract hundreds of thousands of man-hours of senior officials of tax administration and a lot more money to pay for "fresh" work, but the economic effect of these seem to be minimal. Is not it easier rather than exclude certain activities from the number authorized for the simplified just significantly increase the size of a single tax is on these activities?
How to increase the number of tax administration and expenditure of the budget for the maintenance of this state to, for example, keep track of about 200 thousand leases apartments and commercial non-residential premises only local calls?
Hundreds of thousands of new staff units? Many millions of hryvnia payroll? Or are these changes rules of the game, like dozens of previous ones, waiting for withdrawal, and maybe correction? Or will they affect only the hundreds and the other losers who get caught and punished for educational and demonstration purposes?
Let`s not forget: the more taxes, the greater the incentive to evade them. I`m sure many property owners voluntarily agreed to pay a higher rate of single tax charged on zonal basis (one for small towns, one for obltsentrov, the third for "sleeping" in Kiev, the fourth for Khreshchatyk and central districts of the capital, etc.) and have no problems with the tax.
The same applies to some other "victims" - excluded from the list uproschentsev.
And the budget would be filled, and transparency would be on a level ground for corruption and lacking in principle.
Can not there looking for?
Many controversial points of tax innovations carry downside risks to consumer optimism (and domestic consumer demand, as is known, can serve as one of the drivers of overall economic growth), job losses, devaluation pressure on the hryvnia, reducing the number of middle-class country, and as Strange as it sounds - the further collapse of the real estate market could hardly breathe. And do not help any government program, no cost infusions and compensation programs.
A means for revenue budget to seek possible and necessary. But maybe not there looking for?
On the large-minimizers uproschentsah mentioned. There are a pension, the annual amount of which a businessman and a lifetime will not work. Such spetspensy not one and not two, their tens of thousands, they are the "flush" the pension fund of the country and they eat that loses a grandparent - just a teacher, doctors, and engineers.
It would be understandable if spetspensii received researchers, whose work is a country committed to an innovative breakthrough. And that after marking time for many years, we take "the first place back in the world rankings with a very dubious" achievements ". Experts believe that without restoring order in the first place with spetspensiyami and with maximum social contributions to the collapse of the pension system is almost inevitable.
There are court decisions, billions of dollars in the background of which the expected effect of the strengthening of the fiscal pressure on "small" no longer seems so significant.
There is the notorious "island" and a lot more then.
And as a result of all this - the appropriate places in the bottom of the rankings of world organizations with respect to life expectancy at birth in Ukraine, the indicators of per capita GDP at purchasing power parity, in terms of corruption, on the ease of doing business. But the level of emigration, according to the World Bank, we are already at the top of the list in fifth place in the world.
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