The preferential tax regime, which allows the self-employed to comfortably run their own small business, has proved its worth, and therefore it is advisable to make it permanent, and not experimental, as it is now. However, the status of the self-employed should be more accurately described, and they should be allowed not only to rent out apartments, but in general all non-residential premises. And in residential it is necessary to limit some types of activities of the self-employed. At the same time, the Ministry of Finance considers it possible to narrow the use of such a status for freelancers who provide services to legal entities. Such initiatives were made by the participants of the round table on December 1.
Efficient and in demand
According to the Federal Tax Service, as of November 25, more than six million self-employed people were registered in the country, said the deputy chairman of the Federation Council Committee on Budget and Financial Markets Andrey Epishin. Of these, only 5 percent are individual entrepreneurs. The volume of tax revenues this year amounted to 67.6 billion rubles, which is twice as much as for the whole of 2021. The senator recalled that the self-employed are now integrated into the system of state support for small and medium-sized businesses. For the regions and the economy as a whole, the benefit is obvious – the new tax regime helps to bring businesses out of the shadows.
At the same time, an analysis of the application of such a regime makes one wonder in what form it will develop further. This tax has positive aspects, but the Ministry of Finance has questions from the point of view of taxpayers, said the deputy director of the tax policy department of the ministry Vitaly Prokaev. He said that the department receives many letters that the tax regime is not very good for certain types of activities, such as road transport of goods and passengers. “They are associated with operators who charge them, but the income they pay tax on is taken into account as a whole,” the official said.
Although the law allows the self-employed to provide services to legal entities, according to a representative of the Ministry of Finance, “there is an increasing opinion in the department that this regime should be narrowed down in some way so that it does not come into conflict and some kind of competition with other regimes that are prescribed for small and medium business.” For other types of activities, there are other regimes, for example, a simplified taxation system, a patent system.
According to Prokaev, today the department receives many requests to transfer even workers to the self-employed mode. “We are approached by the largest organizations in our country and asked if our employees can work in the NAP regime so that they do not pay insurance premiums,” he explained the essence of the problem.
The fears of the Ministry of Finance that business will flow from one tax regime to another are quite understandable and justified, but, on the other hand, this is a matter of trust, the auditor of the Accounts Chamber believes Andrey Baturkin. “The Russians believed the state, which created a simple mechanism that allows people to provide services to each other,” he said. “And this regime was invented not to saturate the budgets of the regions, but to bring entrepreneurs out of the shadows.”
According to Baturkin, the institute of the self-employed has proved its worth, and therefore it should be transferred from the experimental mode to the permanent one.
Deputy Head of Operational Control Department of the Federal Tax Service Dmitry Akunov also believes that restrictions on the self-employed are fraught with the departure of such taxpayers into the gray zone. There is no need for this, since the tax service has a reliable control and analytical system at hand to detect abuses by large companies seeking to reduce tax costs by transferring employees to the category of self-employed.
The regions also have their own, albeit small, but still claims to the new tax regime. Despite the simplicity of registration in the My Tax application, there is no option to indicate the exact place of work of the self-employed, which causes confusion for local authorities. Freelancers should also be required to accurately indicate the type of activity, the head of the Ministry of Finance of the Kaluga Region believes. Valentina Avdeeva.
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Now it is not regulated by law. So, in response to a request from Parliamentary Newspaper in April of this year, the Federal Tax Service explained that the federal law does not provide for the mandatory indication of the type of activity carried out by the self-employed. “Currently, only 42 percent of taxpayers on professional income indicate the type of activity they carry out,” the tax service noted.
I do not agree that it is necessary to narrow the scope of activities of the self-employed, and the first deputy chairman of the Federation Council Committee on Economic Policy Ivan Abramov. On the contrary, the senator considers it appropriate to expand them, allowing freelancers to rent not only residential premises, but also apartments, and in general any non-residential object. The parliamentarian expressed readiness to take part in the development of such a bill.