The tax policy of the Russian Federation for 2017-2019 will become the basis for the restoration of the domestic economy, the Ministry of Finance is confident. Representatives of the department emphasize that the total burden on business will remain without significant changes. At the same time, officials continue to discuss the format of tax reform, which was expected in 2018, but it started in 2019.

Let's look at the reasons for raising taxes in 2018-2019, as well as how this could affect the standard of living of Russians.

Tax policy of the Russian Federation: prospects for the development of small businesses for 2017-2019

It provides for a number of changes in the administration of special tax regimes and the responsibilities of taxpayers. In addition, representatives of the Ministry of Finance made adjustments to the definition of tax liability and control. Innovations will accelerate the pace of economic growth, officials say.

First of all, tax policy is aimed at the development of small and medium-sized businesses, whose representatives are experiencing significant difficulties after the economic crisis. Individuals who provide certain types of services (including cleaning and tutoring) are exempt from paying personal income tax until the end of 2018.

Also, as part of supporting small businesses, a deduction from UTII is provided for the costs of purchasing new-style cash registers. This measure will reduce the costs of entrepreneurs due to the transition to online cash registers. In addition, coupon income on bonds will be exempt from taxes.

The authorities have expanded the income limits that allow you to switch to the simplified tax system. To switch to a simplified tax system, the entrepreneur’s total income for 9 months cannot exceed 112.5 million rubles. (previously this figure was 90 million). In addition, the annual income of an individual entrepreneur using the simplified tax system cannot exceed 150 million rubles. (previously 120 million). As a result, more entrepreneurs will be able to take advantage of special tax regimes.

The government intends to bring the minimum wage and subsistence level into line, which will lead to an increase in contributions from entrepreneurs. At the same time, the authorities propose to fix individual entrepreneurs’ contributions for themselves, which will reduce the burden on small businesses.

In addition to stimulating the development of small businesses, changes in tax policy will reduce imbalances in the budget sector.

Redistribution between budgets and other changes

Representatives of the Ministry of Finance propose to change the distribution of income taxes between the federal and regional budgets, which will lead to a balance between income and expenses. Officials also plan to limit the possibility of carrying forward losses that were received in previous periods.

Previously, 18% of the income tax remained in the regional budgets, and another 2% was transferred to the federal budget. Representatives of the Ministry of Finance decided to change the proportion in favor of the state treasury, as a result only 17% will remain in the regions.

Tax policy for 2017-2019 involves changes in the VAT framework. The Ministry of Finance will develop a special mechanism that will allow part of the VAT to be returned to foreigners. In this case, the tax paid on goods that were purchased during the period of temporary stay in the Russian Federation will be partially compensated. In addition, from 2018, officials plan to charge VAT on foreign goods that are sold in the Russian Federation through online platforms.

Representatives of the Ministry of Finance are discussing a tax maneuver that will reduce insurance premiums by increasing VAT. In this case, the competitive positions of domestic exporters will significantly improve, which will become an additional driver of economic growth.

Russia's tax policy for the period under review provides for support for companies that are developing new fields. In such cases, the Ministry of Finance proposes to use a new taxation system that will stimulate the rational development of subsoil use.

The tax policy includes an increase in excise taxes, which will significantly increase budget revenues. At the same time, officials plan to double excise taxes on wine and make electronic cigarettes an excisable product. Indexation of excise taxes on tobacco products for 2018-2019 is planned at 10%. Excise taxes on Class 5 gasoline will also increase. Next year, this figure will increase by 537 rubles/ton and reach 10,637 rubles. In 2019, the excise tax will increase to 11,062 rubles.

The restoration of positive dynamics in the oil market allows the Ministry of Finance to increase the tax burden on oil companies. Tax policy for 2017-2019 provides for adjustments to the calculation of mineral extraction tax, which will lead to increased costs for industry representatives.

These measures will form the foundation for subsequent economic growth, representatives of the Ministry of Finance believe. However, experts believe that more ambitious reforms will be required for sustainable growth of the domestic economy.

In search of growth drivers

The proximity of the presidential elections does not allow the Ministry of Finance to move to raising taxes, experts say. At the same time, federal budget expenditures continue to outpace revenues, which forces the government to look for additional sources of financing.

The development of the Russian economy remains dependent on the dynamics of the oil market, which remains the main risk factor. A new decline in oil prices could cause another economic crisis, which will be much more difficult to overcome.

The transition to a new budget rule will reduce the cyclical nature of the domestic economy, officials believe. Surplus revenues from oil exports will be used to replenish reserves. As a result, budget expenditures will be planned based on an oil price of $40 per barrel, which will increase the stability of the Russian economy.

In addition to tax reform, the government has also launched a pension reform, which should reduce the burden on the federal budget. At the same time, the government can reduce the overall tax burden on salaries by using other compensators.

Changes to government tax structures in 2019

Tax reform has been going on for many years, and Russians have become accustomed to this situation in the country. Let's look at the changes to note in 2019:

• An increase in the VAT rate from 18% to 20%, which had a negative impact on small businesses;
• Increasing the rates of fixed contributions to funds - PF and FFOMS;
• It is planned to increase rates on UTII (Unified Tax on Imputed Income);
• It is planned to increase excise taxes;
• Raising the retirement age: women up to 60 years old, men up to 65 years old;
• There will be tax breaks for camps and recreation centers for children;
• Taxation system for self-employed citizens living in the Moscow and Kaluga regions, as well as in Tatarstan;
• Introduction of an environmental tax, which is aimed at protecting the environment from the discharge of waste into the atmosphere and water bodies, from the burial and accumulation of toxic waste;
• A Tourist Tax will appear - this is a resort fee, implemented as a pilot project in the Altai, Stavropol, Krasnodar Territories and the Republic of Crimea (in other regions - a fee from foreign tourists of up to 2% for accommodation from 2020).

Watch the video with information about tax policy for 2017-2019:

The document is written in an easy-to-read manner; it is not a law or regulation; its main role is to serve as the starting vector for changes in the field of taxation. The main question that arises when reading: will everything written be implemented and become the new rules of our life. When and what tax changes should be expected.

The first part is conclusions about the tax burden and conditions for doing business in the Russian Federation and foreign countries. According to the Ministry of Finance, Russia is not the leader in terms of tax burden: in our country it is 31.89% of GDP, while the OECD average is 34.44%, the USA – 26%, Germany – 36.13% .

The second part is the main plans in the field of tax policy in 2017-2019 by taxpayers, types of taxes and non-tax payments (stimulating the activities of small and medium-sized businesses, improving the taxation system for oil production, income tax, excise taxes, transfer pricing, state duties, etc. ).

In the future we expect, for example:

• establishing taxes on buildings and structures that have not been put into operation and are registered in the cadastral register,
• increasing tax liability for legal entities,
• the possibility of a 50% “discount” on quick payment (as for traffic police fines) of arrears and penalties for individuals.

Role and significance of the document

Ideally, the state should move in the directions of tax policy: adopt appropriate laws. Businesses and citizens should be prepared for the changes voiced in the document when planning their work and life.
But the ideal model and reality can differ significantly. Especially if you look not from the understanding of business processes by decision makers, but from the side of real entrepreneurs and ordinary citizens.

A video of the controversy on the Gaidar forum clearly illustrates the difference between how officials and statesmen see the world through taxes. See below.

Diverse opinions about the role and significance of the published main directions of tax policy, and a skeptical attitude towards the statements of the Ministry of Finance are due to the peculiarities of our state.

Causes:

• the activity of legislative bodies in a “mad printer” mode (with such speed as in the Russian Federation, laws are not adopted or changed in democratic countries);
• mono-composition of the party in power in the legislative bodies of the Russian Federation, subjects and local governments, natural almost unanimous approval of bills of the ruling bloc, the president and the government;
• the traditional process of bypassing the procedure for assessing the regulatory impact of a regulatory document being created and its public discussion. The time for adoption is reduced, the public and business do not have the opportunity to familiarize themselves with the document, reflect their point of view about it and be ready for its work;
• small and medium-sized businesses exist in a regime of selectively enforced laws, increased fines, and new liability for violations. There are no conditions for compliance with all established duties and the possibility of profitable work;
• low level of trust in officially published statistics: calculations of the tax burden, real incomes of business and the population used to substantiate conclusions.

Taking this into account, the main directions of tax policy are not a document of 100% certainty of the future and improvement of the tax climate. However, it is useful to look through and find out what the state plans and how it sees taxes in the future.

At the moment, the significance of the position of the Ministry of Finance and the reality of implementing the main directions of tax policy for 2017-2019 is confirmed by the fact that some of the planned tax changes have already been enshrined in law and are in effect on the territory of the Russian Federation.

As for the measures announced in the main directions of tax policy under the slogan of stimulating the economy and business, assessment is possible only in the future, when the rules are applied. With regard to the topic of bringing the new tax category of self-employed citizens out of the shadows, which has already come into force in tax legislation, at the moment these measures are not at all effective.

Video

On December 8, 2016, Federal Law No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” was published in the Parliamentary Gazette. The law introduces a set of changes to tax legislation aimed at implementing the main directions of tax policy for 2017 (and the planning period 2018-2019). The changes affected the provisions of the current legislation regarding the responsibilities of taxpayers, tax liability, tax control, as well as certain types of taxes and special tax regimes.

Most provisions of the federal law come into force on January 1, 2017.

The main changes made to part one of the Tax Code of the Russian Federation

According to the adopted law, taxpayers’ obligations to pay taxes can be fulfilled by third parties. At the same time, third parties will not be able to demand the return of such tax from the budget on behalf of the taxpayer. Earlier, in 2004, the position on the impossibility of fulfilling these obligations by third parties was formed by the Constitutional Court due to the direct indication in the Tax Code of the taxpayer’s obligation to independently fulfill tax payment obligations.

Before the adoption of the law, the outstanding debt of a taxpayer during the liquidation of an organization in accordance with the legislation of the Russian Federation could be recognized as uncollectible. Now, liquidation under foreign law can also lead to the recognition of debt as uncollectible for the purposes of tax consequences in the Russian Federation.

The law establishes the form of a surety agreement for tax purposes, as well as a special procedure for collecting the debt of a guarantor: the obligation of the guarantor to pay the tax for the taxpayer occurs within 5 days from the moment the taxpayer fails to fulfill the initial requirement. At the same time, in order to monitor the guarantor’s performance of his duties, the tax authority has the right to take measures to collect the debt at the expense of funds and other property of the guarantor in the same manner as provided for the taxpayer.

The law provides for a new procedure for calculating penalties for legal entities. If previously the penalty rate for all taxpayers was fixed at 1/300 of the key rate, then, according to the proposed procedure, the penalty rate for legal entities will be differentiated as follows:

• 1/300 - for each day of delay during the first 30 calendar days from the date of delay,

  1/150 - for each day of delay, starting from 31 days from the date of delay.
  Thus, for organizations that have been late in paying taxes for a period of more than 30 calendar days, a double increase in penalties is provided. For individuals (including individual entrepreneurs), the interest rate of the penalty has not changed.

The following transactions are excluded by law from the list of transactions between related parties recognized as controlled:

• For the provision of sureties (guarantees) in the event that all parties to such a transaction are Russian organizations and are not banks,

  To provide interest-free loans between Russian related parties.

The main changes made to part two of the Tax Code of the Russian Federation

Value added tax and excise taxes

Since 2017, a zero VAT rate has been established for the sale of services for the transportation of passengers and luggage by public railway transport in long-distance traffic (except for cross-border transportation).

Transactions on the issuance of sureties (guarantees) between Russian organizations (with the exception of banks) are exempt from VAT.

A special VAT exemption is also provided for foreign organizers of the FIA ​​Formula 1 World Championship.

The law introduces an additional tool for ensuring the application procedure for VAT refund and exemption from excise taxes in the form of a guarantee from a related party. At the same time, the law introduces special requirements for the guarantor:

• Only a Russian organization can be a guarantor,
  ‒ The total amount of VAT paid by the guarantor for the previous 3 years must be at least 7 billion rubles,

  The amount of the guarantor's obligations under all guarantee agreements it has (including the one under consideration) should not exceed 20% of the value of the guarantor's net assets at the end of the previous year.

The list of excisable goods includes the following goods:

• Electronic nicotine delivery systems,

  Liquids for electronic nicotine delivery systems,

  Tobacco intended to be consumed by heating.

The law introduces indexation of excise tax rates on certain types of excisable goods in 2017, and also establishes increased excise tax rates for 2018 and 2019. In particular, excise tax rates on alcohol-containing alcoholic products are almost doubled. Less significant indexation is provided for fuel and cars. Certain excise tax rates on tobacco products will be increased by 10% in 2017, and excise tax rates for 2018 and 2019 will be increased by 10%. will be indexed by another 10% compared to the previous year.

Income tax

The law provides for the redistribution of income tax in favor of the federal budget: 3% will be credited to the federal budget (instead of the current 2%), and 17% will be credited to the regional budget (instead of the current 18%).

One of the most discussed tax law changes was the elimination of the 10-year period for carrying forward losses to future periods. It is interesting to note that the text of the bill, which was presented for the first reading, strengthened the restriction on the transfer of losses and provided for a reduction in the transfer period from 10 to 2 years. By the third reading, the period for carrying forward losses was completely abolished. Thus, according to the adopted law, it is possible to carry forward losses to future periods until the accumulated losses are completely exhausted. However, for the next three years (from 2017 to 2020), the legislator introduces a temporary limitation on the amount of transferred losses: the tax base during these periods cannot be reduced by the amount of transferred losses by more than 50%. This limitation will also apply to losses on transactions with non-traded securities and derivative financial instruments. In relation to consolidated groups of taxpayers (CGT), the amount of losses of group members is taken into account in an amount not exceeding 50% of the consolidated tax base of the current reporting period. If, at the end of the reporting period, all participants of the consolidated group of taxpayers suffered losses, then the tax base of the consolidated group of taxpayers is recognized as equal to zero.

The law expanded the list of non-taxable income provided for in Article 251 of the Code: the following income will not be included in the tax base:

• income received by a joint-stock company, 100% owned by the Russian Federation, from the sale of shares of other organizations, subject to the transfer of such income to the federal budget in full (the corresponding norm is included in the list of expenses not taken into account for taxation),

  income in the form of services for issuing sureties by taxpayers who are not banks.

Corporate property tax and mineral extraction tax

The main changes in relation to corporate property tax concern the procedure for applying tax benefits. The law introduces a new article, according to which, from January 1, 2018, property tax benefits (in relation to any movable property, as well as property located in the Russian part of the Caspian Sea bed) will be applied only if the corresponding benefits are introduced by the laws of the constituent entities of the Russian Federation.

The law provides for changing the coefficients for calculating the mineral extraction tax of individual resources, as well as changing the formula for calculating the mineral extraction tax on oil, which will increase the mineral extraction tax rate for oil production by 306 rubles per ton in 2017 and by 357 and 428 rubles per ton in 2018 - 2019, respectively.

USN, Patent taxation system

The law increases the values ​​of the following limits of the simplified tax system:

• The amount of income for 9 months for the transition of an organization to the simplified tax system has been increased to 112.5 million rubles (previously this threshold had already been raised from 45 to 90 million rubles);

  Loss of the right to the simplified tax system occurs if income for a quarter, half a year, 9 months, or a year exceeds the threshold amount of 150 million rubles (previously the threshold was increased from 60 million to 120 million rubles).

  The threshold for the residual value of fixed assets remains at the level of 150 million rubles.

The most significant change in relation to the patent system is the repeal of the Code's provision that failure to pay a patent on time is grounds for loss of the right to use the patent system.

In addition to the basic provisions described above, the adopted law regulates the accounting of “self-employed” persons, simplifies the flow of documents between tax authorities and taxpayers, and also clarifies the concepts used in tax legal relations.

Tax guidelines for 2017 - 2019 (Ermakova G.)

Article posted date: 11/14/2016

Stability, clarity and predictability of the tax burden are what a business needs so that it can “live” and develop in peace. The state is also interested in ensuring that business does not go into the shadows. That is why it was decided to impose a ban on increasing the tax burden on the economy for three years. However, given the difficult economic situation in the country, which caused the budget deficit, the Main Directions of Tax Policy for 2017 and the planning period of 2018 and 2019, developed by the Ministry of Finance, are of particular interest. For now, this is just a project, but based on it, certain conclusions can be drawn.

It is worth noting that the approval of the Main Directions of Tax Policy has already become a good tradition. And although in essence this document is not a normative act, it is on its basis that projects of relevant changes are developed, which are subsequently prescribed directly in the Tax Code. Therefore, these same Directions should be taken into account by business entities for the purpose of adjusting their business plans.
It is interesting that usually the Main Directions of Tax Policy were adopted in the summer - on the eve of the State Duma's consideration of the budget for the next year ("three-year plan"). This year, as they say, everything did not go according to plan - the Ministry of Finance sent to the Government and published the draft Guidelines only at the beginning of October 2016. Such a delay may be due to a number of reasons. Perhaps, in the summer, officials simply did not get around to them, since a whole set of laws, including tax laws, were being adopted. In addition, preparations were underway for the State Duma elections. And finally, in the Main Directions of Tax Policy for 2016 and for the planning period of 2017 and 2018, it was clearly stated that there would be no increase in the tax burden on the economy. Therefore, it probably took officials time to find sources of “tax” revenue without increasing the tax burden on business.
It must be said that the problem of a lack of funds in the budget is becoming more and more acute - the reserves, with the help of which the state is currently trying to fulfill, including its social obligations, are, alas, not bottomless. Tax revenues to the budget can be increased in different ways - increasing tax rates, strengthening control over tax payments, etc. and so on. Recently, it has become increasingly common to say that in conditions of a “freeze” in the growth of the tax burden, it is possible to ensure an increase in budget tax revenues only at the expense of citizen taxpayers. In part, the Main Directions of Tax Policy should answer the question: will we have to pay a tax... for air?
We will omit the assessment of the current tax burden and move straight to the most interesting thing - the main tax policy measures planned for implementation in 2017 and the planning period of 2018 and 2019.

"Small" amendments

It is noteworthy that officials began with measures aimed at stimulating the activities of small and medium-sized businesses. There are three directions in this part.
1. Legalization of self-employed people.
First of all, it is planned to bring self-employed individuals who are not individual entrepreneurs out of the shadows. We are talking about tutors, individuals who privately provide apartment cleaning services for a fee, look after children, the sick and elderly, prepare dinners, etc. The Guidelines indicate that such private owners will be asked to notify of their employment. And as a “gift”, the income they receive from their activities will be exempt from personal income tax until the end of 2018.
In general, the President of the country Vladimir Putin also spoke about the need to legalize self-employed citizens at a meeting of the Council for Strategic Development and Priority Projects, which took place at the end of September 2016. True, the head of state spoke about a wider package of bonuses for self-employed people who are being legalized. Putin proposed exempting them not only from taxes, but also from contributions - “so that they can calmly enter the normal rhythm of legal work and so that this will not be burdensome for them.” And the Ministry of Economic Development previously reported that it is planned to exempt private owners from taxes for three years, not two.
2. "Cash" deductions.
Officials are preparing another tax incentive for “imputed workers” and individual entrepreneurs using PSN. The fact is that Law No. 290-FZ of July 3, 2016 introduced an obligation for them to switch to using online cash registers from July 1, 2018. It is obvious that since this category of taxpayers is currently exempt from the use of cash register systems, they will not be able to save on these “advanced” cash registers - modernize, improve, etc. they simply have nothing, so they will have to purchase an online cash register at full price. At the same time, neither “imputation” nor PSN give taxpayers the opportunity to take into account the corresponding expenses when taxing. To compensate for these losses, it is proposed to introduce a “cash” deduction in the Tax Code - the right to reduce the amount calculated in accordance with the special single tax regime by the amount of expenses for purchasing an online cash register, subject to its registration with the tax authorities. The size of such a deduction will be limited to the upper limit - 18,000 rubles.
It must be said that the Ministry of Finance has already developed a corresponding bill. Moreover, it, among other things, establishes that the right to a “cash” deduction for UTII and individual entrepreneurs payers will arise only on the condition that the purchased online cash register was registered in 2018. That is, for some reason, officials decided to make an early transition to the use of “advanced” cash registers do not stimulate.
By the way, it is possible that the cost of online cash register services will be reduced. To this end, the Ministry of Finance is now considering the issue of providing grants from the federal budget to manufacturers of such CCPs.
3. "Imputed" deflator coefficient.
The latest measure aimed at stimulating the development of small businesses will again “go to” UTII payers. The Ministry of Finance proposes to change the mechanism for establishing the value of the deflator coefficient K1, used within the framework of UTII, so that “imputers” can predict the growth of their tax burden for three years in advance.
Let us note that a bill has already been posted on the website of draft regulations, which sets the “imputed” K1 coefficient for 2017 at 1.891, for 2018 - 1.982, and for 2019 - 2.063.
Let us recall that in 2016 the “imputed” K1 was not increased due to the difficult economic situation in the country and remained at the 2015 level - 1.798.

Non-tax payments will become... tax payments

It's no secret that the fiscal burden on business is not limited to taxes. In order to reduce the administrative burden on companies and individual entrepreneurs, it is planned to analyze all non-tax payments to identify payments that have a tax nature, with the subsequent transfer of the legal regulation of such payments to the Tax Code.
In this part, the first step has already been taken - insurance premiums will be “registered” directly in the Code from January 1, 2017.

"Profitable" castlings

The changes in the corporate income tax included in the draft Main Directions of Tax Policy are aimed at ensuring the balance of the budgets of the constituent entities of the Russian Federation. For companies, this will result in the fact that they will take longer to write off losses from previous years - the 10-year restriction on the transfer of losses is planned to be abolished, but... a new restriction will be established - losses will be allowed to be taken into account in the amount of no more than 30 percent of the tax base of the current reporting (tax) ) period, calculated without taking into account the carry forward of losses from previous years.
In addition, while maintaining the general income tax rate of 20 percent, it is proposed to change the existing ratio of tax rates between the federal and regional budgets. The federal part of the tax will be 3 percent, and the regional part - 18. The additional federal budget revenues thus obtained will be used to support the least affluent regions.

VAT innovations

Regarding VAT, the Guidelines contain three proposals. Firstly, it is planned to introduce a mechanism known as “tax free”. Its essence is that foreign tourists who purchased consumer goods during their temporary stay in our country will be refunded the VAT included in their price. It is assumed that the VAT rate will be zero if these goods are exported outside the customs territory of the EAEU.
Secondly, it is planned to expand the list of mandatory invoice details drawn up by participants in foreign trade activities. The fact is that work is currently underway to prepare an Agreement on the mechanism for traceability of goods within the EAEU. It provides for the possibility of “end-to-end” identification of imported goods from the moment of its import into the territory of the EAEU until the moment of sale by the retailer by assigning unique classification characteristics to it (the number of the goods declaration, the serial number of the goods in the goods declaration, the name of the goods and its classification code according to TN Foreign trade activities of the EAEU, number of units of goods, etc.). These identifiers will be given a special place in invoices.
And finally, thirdly: starting from 2018 - 2019. The Ministry of Finance intends to charge VAT on imported goods that Russians buy through foreign websites. How this will happen has not yet been specified. Apparently, everything depends on how the process of collecting VAT on content sold in the Russian Federation by foreign Internet sites goes in 2017.

Improving tax administration

Apparently, among other things, taxpayers will be encouraged to pay taxes and contributions on time. For this purpose, it is proposed to increase the amount of penalties for late payment of taxes from one three hundredth to one hundred and eightieth of the refinancing rate of the Bank of Russia. That is, tax penalties will almost double.
But in the future, the problem of paying taxes by third parties will be solved. The fact is that, according to the legislation currently in force, if a tax is paid by a third party at its own expense, the obligation to pay the tax is not considered fulfilled - with all the consequences, as they say. The Ministry of Finance apparently considered that it was much more important that the tax went into the budget than who transferred it for the taxpayer. In this regard, it is proposed to make changes to the Tax Code that “do not imply linking the fulfillment of the obligation to pay taxes, fees, insurance premiums and the characteristics of the person making the payment of such payments.”

Optimization of tax benefits

It seems that with tax benefits the situation is nearing its logical conclusion. For several years now, the Ministry of Finance has been declaring the need to take an inventory of benefits and reduce ineffective ones. And in the Guidelines, it is finally announced how tax benefits will be optimized. It is proposed to cancel tax benefits established at the federal level for regional and local taxes and transfer the corresponding powers to the regional and local levels, respectively. However, this will be done in stages. To begin with, all benefits will be divided into three categories depending on the period during which they will be required to be provided throughout the Russian Federation (five years, three years and a year). After the specified period, the further fate of these benefits will be decided by regional or local authorities.
The changes will also affect certain federal tax benefits - personal income tax and income tax. It is planned to introduce the “two keys” rule, according to which the benefit will be provided only if the corresponding decision is made by the law of the subject of the Russian Federation.

Other changes

The proposed tax changes do not end there. However, other directions turned out to be even more predictable. We are talking, in particular, about a significant increase in excise tax rates. What was unexpected was the intention to include electronic cigarettes in the list of excisable goods. After all, we have always been told that the increase in tobacco and alcohol excise taxes is aimed not so much at replenishing the budget, but at improving the health of the nation. Meanwhile, electronic cigarettes do not contain tobacco and, in theory, they are at least safer for health. But for some reason they are being “tailored” to tobacco excise taxes.
Separately, it is worth highlighting the proposals of the Ministry of Finance regarding property taxes for individuals. Officials plan to involve capital construction projects that have been registered in the cadastral register, but the rights to which have not been registered, into tax circulation. That is, according to the current legislation, tax is not paid in relation to such objects, since it is not even clear who the payer is. The Ministry of Finance proposes to appoint the “extreme” owner of the land plot on which the specified objects are located.