Who are self-employed citizens and how are they different from the rest? Self-employed citizen: activity, patent.
In Russia, almost 22 million people work privately, without registration. In fact, when doing business, they do not pay taxes, pension contributions, insurance premiums... Due to small incomes, it is unprofitable for them to pay even the lowest taxes, so they work as if in the shadow regime (even if they received their specialty through retraining at the CPC).
At the same time, this category of the population receives, on an equal basis with officially working citizens, free social assistance from the state. The issue of bringing such working citizens out of the shadows is becoming urgent for the state and for taxpayers.
Patent for self-employed citizens in the Russian Federation in 2018
In 2015, one of the first steps to legalize the income of self-employed citizens was the Government's proposal to introduce a patent system for them. However, the implementation of this plan has stalled, largely due to the lack of a unified approach to the definition of the concept of "self-employed citizens".
Therefore, the introduction into the legislation of the Russian Federation of norms on tax holidays and on the main criteria for self-employed is perceived by society as another step in creating favorable conditions for small businesses.
Who are self-employed citizens?
Currently, the definition of "self-employed citizen" exists only in one of the GOSTs on labor safety, and it is fundamentally different from the parameters specified in the Tax Code. In accordance with paragraph 70 of Article 217 of the Tax Code of the Russian Federation, self-employed citizens are individuals who:
- do not have the right to register as an individual entrepreneur;
- do not have employees;
- notified the authorities of the Federal Tax Service about their activities to provide services to individuals for their personal and household needs.
Based on these formulations, we see that the category of self-employed does not include people who rent out their real estate, sell their products or receive income from legal entities.
The definitions of the Ministry of Justice on the status of self-employed persons coincide with these criteria. It is assumed that self-employed status can be obtained on an ongoing basis, confirming it after a certain period of time. The right to work will be granted by a patent issued by the tax office. Introduction of the concept of "an individual performing entrepreneurial activity"Can become the third form of organizing entrepreneurship in Russia.
Self-employed citizen and individual entrepreneur - differences
As can be seen from the newly introduced norm of the Tax Code of the Russian Federation and the position of the Ministry of Justice, a self-employed citizen should not be listed in the register individual entrepreneurs... Unlike an individual entrepreneur, he should not have hired workers, and he can perform work or provide services only for individuals, and only for their household and similar needs. The registration procedure has been simplified, which has been replaced by registration by an individual providing a notification to the Federal Tax Service.
What are the rights of a self-employed citizen?
Self-employed individuals are exempt from paying tax on their earned income (personal income tax), which will be received in the next two years. This norm is fixed in tax legislation RF. So far, only three categories of persons can exercise this right:
- cleaners living quarters;
- persons dealing with people in need of constant care (nurses, nannies, governess);
- tutors.
To obtain the right to tax holidays, you need to submit a notification to the authority tax service at the place of residence, and in the absence of a so-called residence permit - to any tax authority of your choice. The Ministry of Justice believes that the notification can be submitted to the Federal Tax Service through single portal public servants, MFC or employment service.
Activities
How many types of activities should be included in the patent system, their specific list - these issues are actively discussed both among entrepreneurs and in government agencies.
It is proposed, for example, to include in this list activities in the industrial, social and scientific spheres. So far, there is only a general wording for all categories of self-employed persons: activities for the production of work and the provision of services to an individual for personal, household and (or) other similar needs.
List of professions
Today, the professions of the self-employed represent only three groups:
- nurses;
- tutors;
- housekeepers.
This list, according to experts, may expand in the coming years. The decisions on expanding the list will most likely be made by the constituent entities of the Russian Federation.
The cost of a patent for self-employed citizens of the Russian Federation 2018
In 2015, a working group that submitted a draft law on patents for self-employed persons, the cost of a patent was set at 20 thousand rubles. However, now a project is being developed - a proposal to reduce the cost of the patent to 10 thousand rubles.
How to get a patent for self-employed citizens in the Russian Federation in 2018?
The draft law on the patent system provided for a citizen to submit an application for obtaining a patent to the tax authority, on the basis of which a self-employed person would be registered. There is a rule in which the basis for registration is a notification submitted to the tax office. It is assumed that the patent will be issued by the Federal Tax Service at the same time as the individual is registered.
Russian President Vladimir Putin instructed the government to develop amendments to legislation defining the legal status of self-employed citizens. This order must be executed by June 15, 2017. Who are self-employed citizens and how they differ, for example, from individual entrepreneurs, we tell in our section "Questions and Answers".
And who are the self-employed citizens?
According to the idea, self-employed citizens were supposed to be people who could officially work for themselves and pay taxes. At the same time, self-employed citizens who are not individual entrepreneurs could not attract salaried employees... In fact, such people would carry out entrepreneurial activities, but they were not individual entrepreneurs in the usual sense.
Self-employed persons had to work on the patent, which is provided for them. At the same time, the combination with another tax regime is prohibited. They also had to be distinguished from individual entrepreneurs by the fact that self-employed citizens did not need to make tax reporting no need to beat cashier's checks and keep a book of expenses and income.
How did it happen in practice?
In fact, the concept of "self-employed citizens" is still not enshrined in the Tax Code of the Russian Federation. And in fact, there are no self-employed people in Russia. There are individual entrepreneurs who, in order to simplify their lives, apply for patents for a certain type of activity. Thus, they can free themselves for a maximum of one calendar year from communicating with the tax inspectorate and preparing documents for reporting.
"Special tax regimes are available only for individual entrepreneurs. That is, an individual simply cannot apply for a patent. A patent is issued for at least one month, maximum for 12 months. In order to obtain a new patent, you need to write a new application," the chief state tax inspector explained of the Department of Taxation of Legal Entities of the Federal Tax Service of Russia Altai Territory Sergey Zhukov.
Patents are issued for a specific type of activity. All of them are enshrined in the regional law No. 78-ЗС "On the Application by Individual Entrepreneurs of the Patent Taxation System in the Altai Territory".
After submitting the application, the tax office is obliged to issue a patent within five days. This document immediately indicates the amount of tax that must be paid. The law defines a potential income for each type of activity, from which 6% is withheld. Naturally, the place of activity, for example, in a city and a village, is different for one type of activity.
All clear. But what does the self-employed have to do with it?
Their legal status is to be determined by order of the President by June 15, 2017. By the way, there is reason to believe that the first self-employed citizens will appear in Russia even earlier.
On November 30, 2016, Federal Law No. 401-FZ amended Article 217 Tax Code RF. Some citizens who are not individual entrepreneurs, but at the same time provide certain services, were exempted from taxation until 2019 Personal income tax individuals. It is about citizens providing services for:
Supervision and care of children, sick people, people over 80 years old, as well as other persons in need of constant outside care at the conclusion of a medical organization;
Tutoring;
Cleaning of living quarters, housekeeping. In addition, the constituent entities of the Russian Federation, by their own laws, can supplement this list with other types of services for personal, household and (or) other similar needs. Such standards apply only to those persons who, in accordance with new edition Article 83 of the Tax Code of the Russian Federation will notify the tax authorities of their income.
At the same time, the Speaker of the Federation Council Valentina Matvienko, after the approval of Federal Law No. 401, said that the norm with self-employed citizens is unfinished and they are obliged to pay insurance premiums for themselves, in particular, for medical care.
Back in July 2013, Deputy Prime Minister for Social Policy Olga Golodets announced that the state did not know what 20 million able-bodied Russians were doing. At that time to able-bodied population included 86 million people, of which only 48 million were "visible and understandable." Of the remaining 38 million, women on maternity leave and some other categories of citizens were deducted. From what sources other Russians receive income is unclear.
Important information: from January 1, 2019 on the territory of Moscow, Moscow and Kaluga regions, Tatarstan, a pilot project for self-employed is being carried out. As part of this experiment, the list of permitted activities has been significantly expanded. But unlike domestic staff, these self-employed people will have to pay tax on their income. Read the details.
Who is called self-employed
Of course, there are assumptions here, and not unfounded. These are workers who are not officially registered, because the employer, in addition to the salary, must pay 30% of the insurance premiums for them. These are owners who rent out real estate and other property. These are housewives who are supported by their husbands, and young people who live at the expense of their parents.
But, according to the state, most of the recipients of illegal income are engaged in the provision of services and retail, and it is they who should be called self-employed.
There are objective reasons for the fact that millions of Russians find themselves in this position. First, the uneven level of employment and wages in Russia, which is why in many regions people are forced to simply survive by any means. Secondly, the difficulties of running micro and small businesses, because not all individual entrepreneurs earn even on their own. Thirdly, some citizens of the Russian Federation are dissatisfied with the way budget money is spent, therefore, they don’t pay taxes on principle.
However, all of these individuals claim retirement, medical and social security. And in the conditions of a market state in which we all live, this is possible only at the expense of those who work officially, pay taxes and fees.
Repressive measures against the self-employed in the form of fines help little. The fact of obtaining illegal income still needs to be proved, and here it is difficult to do without someone who pays for the services. But according to the law, the customer must pay insurance premiums for the contractor.
Yes, yes, if an ordinary individual (not an individual entrepreneur) ordered, for example, housing repair services, then the amount of the remuneration to the contractor must be paid insurance premiums at his own expense: 22% for pension and 5.1% for health insurance... This was recently recalled by the Ministry of Finance in a letter No. 03-15-05 / 9504 dated 15.02.2018. Of course, few of the customers do this, as a result, the huge market for services to the population provided by illegal performers remains uncontrolled.
The official legal status of a self-employed citizen has not yet been approved. Moreover, this term is already used by both the Federal Tax Service and the Pension Fund, but they put different concepts into them.
Thus, the Federal Tax Service indicates that the self-employed are not individual entrepreneurs.
And the Pension Fund is of the opposite opinion, arguing that self-employed citizens are, among other things, individual entrepreneurs.
The ministries of justice, labor, finance, economic development... At least, it was these departments, following the results of the President's message to the Federal Assembly, were instructed to complete the work on securing the status of self-employed. The deadline for the execution of the order is June 26, 2018.
How to legalize self-employed citizens
But while the legal status of the self-employed is being clarified, the state is already making attempts to legalize them. First of all, these persons must be counted, as they say. And secondly, to offer such conditions so that it would be profitable for them to come out of the shadows. So far, neither one nor the other has worked. According to the statistics of the Federal Tax Service for the entire time in Russia, only 2,685 people wanted to register as self-employed.
As for the preferential conditions for the legalization of the self-employed, there are still no options that satisfy everyone. On the one hand, it is clear that these persons have incomes from which they do not pay taxes, and this is unfair. On the other hand, the opportunity to become an honest taxpayer has long existed, and this is -.
Today, about four million Russians and foreigners living in Russia have the status of an individual entrepreneur. But the registration of an individual entrepreneur is not only the right to receive profit from the business, but also the obligation to report on time, pay fees and taxes. Illegal migrants also do not want to transfer to this status, perhaps because their income is irregular.
One of the proposals for legalization is to introduce a patent for the self-employed. This document will differ from the patent of individual entrepreneurs, which is issued within the framework of the patent taxation system.
To obtain a patent for self-employed, registration of an individual entrepreneur is not required. Relatively speaking, it will be enough to submit a special application to the tax office and pay a certain amount for one or several months of legal activity.
The question of what this amount should be is also very important. For example, it was suggested that the annual amount of payments for self-employed should not exceed 20,000 rubles. However, if we compare with the same individual entrepreneurs, then they only pay much more insurance premiums for themselves - in 2019 it is at least 36,238 rubles. If the self-employed pay less than individual entrepreneurs, then it is very likely that the existing entrepreneurs will be removed from the register, which means that the budget will lose on this.
Now the state is actively looking for sources to replenish the budget. Possible measures include an increase from 13% to 15% of the NFDL rate, which is paid by all employees. True, it is assumed that at the same time a non-taxable minimum income will be introduced so that the tax burden on workers with low wages does not increase.
Another suggestion is to reduce the burden on employers so that they are more interested in legal employment. Instead of 30% of insurance premiums paid to employees (in general), it is proposed to pay only 22%. But this option comes only in a package with an increase in the VAT rate from 18% to 22%, which, according to financiers, will provoke an increase in inflation.
Of course, in such a situation, the self-employed are unlikely to be left alone. Sooner or later, a mechanism for controlling their income and paying taxes from them will be developed and put into effect.
What self-employed people can do in 2019
In 2019, those few who became registered as self-employed do not pay taxes and insurance premiums from their income. The tax vacation period for this category has been extended until the end of 2019.
After two years have passed from the date of filing a notification with the Federal Tax Service Inspectorate, you need to decide what to do next - to conduct your activity, but already as an individual entrepreneur, or to stop it altogether. Yes, some will go into the shadows again, but most likely, from 2020 it will be more difficult to do this, because new control measures will be developed.
The types of activities in 2019 that the self-employed throughout the territory of the Russian Federation can carry out are still very few:
- tutors;
- cleaning and housekeeping services;
- services for the care of children, the elderly, the sick and the disabled.
In addition, the regions have the right to supplement this list with other types of services. According to the Federal Tax Service, various subjects Russian Federation added to this list such services as:
- grazing livestock;
- Clothing repair;
- repair of premises;
- finishing and construction work;
- hairdressing services;
- activities in the field of photography;
- repair of electronic household appliances;
- repair of home and garden tools.
There is still no general base of regional normative legal acts, which indicates what types of activities for the self-employed are established in a particular region. You can find out about this in tax office at the place of residence.
The task of the Russian government is to support small business, which provides the lion's share of tax revenues to the budget. Therefore, today the development of business is a priority task of the government to improve the standard of living in the country.
One of the documents that aims to improve working conditions is a patent for self-employed citizens. It began to be issued in 2017. According to the country's leadership, the innovation will allow small entrepreneurs to leave the "gray zone" and legalize their activities in the legal field.
According to the data posted on the website of the tax service, the number of issued patents as of January 1, 2018 is only 936 units. throughout Russia. A total of 964 applications for self-employment status were submitted, but 28 of them eventually abandoned its use.
Of the total number of citizens with a patent at the moment, 155 people are foreign nationals, and Russians - 781. The leading areas in terms of the number of patents issued are: Moscow - 74 units, Krasnodar Territory - 64 units. and the metropolitan area - 61 permits. In St. Petersburg, only 26 people have obtained this status.
Legislative definition
In 2018, the concept of “self-employment” is regulated by GOST in the field of labor safety, as well as by the Tax Code. So, according to Art. 217 of the Tax Code of the Russian Federation, the activities of citizens under a patent are defined as follows:
- They do not have the opportunity to register an individual entrepreneur.
- They work exclusively independently, without the involvement of hired workers.
- Provided the tax service with a notice that they provide physical services to individuals.
According to the above formulations, self-employed individuals do not include Russians who rent out real estate, engage in trade, or receive money from legal entities. The information provided by the Ministry of Justice on the self-employed also coincides with the specified parameters. The right to officially work on a permanent basis can be obtained by citizens who have acquired a patent from the tax service.
Difference with PI
A self-employment patent differs from an individual entrepreneur in that a citizen receives a monetary incentive for his activities. All responsibility for the organization of the work process and its consequences lies personally with the self-employed individual. At the same time, the bill allows them to carry out contractual work together with other citizens engaged in labor activities on the basis of a patent.
So, the income of the population who have registered self-employment consists of:
- earnings from labor activity;
- profit received from their monetary investments used.
This type of employee differs from individual entrepreneurs in the following positions:
- Opportunity to work only with the application of a self-employment patent. Such citizens cannot work under another type of taxation (individual entrepreneur or LLC) simultaneously with the current one.
- It is forbidden to involve other people in the work on this document.
- You can only engage in the type of activity that is included in the list of permitted ones.
- Such physical. persons do not have the right to force to use cash registers for accounting.
- By acquiring patents for labor activity for Russians, citizens are freed from the need to provide to the Federal Tax Service Inspectorate and Pension Fund report on its financial activities... This allows you to work freely, but within the framework of the areas established by law.
- Registration of a permit for self-employment enables individuals to carry out entrepreneurial activities. At the same time, as soon as a person receives a patent for work for Russians, he is automatically registered by employees of the Federal Tax Service as a small entrepreneur.
Worth knowing! Parliamentarians want to approve the need to apply for this document. The amount proposed to be charged for this is 100 rubles.
What is the status for?
The introduction of a patent for individuals who are not individual entrepreneurs is required to legalize a small business that is currently not registered and employed outside the legal field, which leads to tax evasion. The transition of self-employed citizens to legal work will allow:
- Increase budget revenues.
- Create an opportunity to control and support small entrepreneurs.
- Have reliable data on the size of the working population in each region of the country.
According to government officials, the introduction of such a law to legalize the activities of individuals is beneficial primarily to the citizens themselves. They call the arguments in support of this decision:
- Acquisition of legal status of an entrepreneur;
- Getting the opportunity to issue loans for organizations;
- Formally conclude contracts on the basis of self-employment status, demand fulfillment of obligations under them and defend their rights through the courts;
- The ability to record your own work experience, which allows you to get a good position in the future as an employee with work experience;
- Increase pension savings a citizen by paying taxes;
- The emergence of the opportunity to use benefits government programs that are aimed at supporting small businesses.
The public has expressed concerns, because of which many do not seek to acquire a patent for labor activity:
- Lack of desire to register with tax authorities, as an entrepreneur, because of the further being "under the gun" of this instance.
- There is no confidence in the state and the ability to get support from it, if necessary.
- There is uncertainty about the prospects for self-employment status due to its poor legislative elaboration.
The government understands that in order for citizens to leave the shadow sector of the economy, they need to create favorable and profitable terms... The increase in fines does not improve the regulation of this area due to the difficulty of fixing the fact of illegal entrepreneurial activity. This is due to the lack of documentation and attachment to a specific place of work.
Rights and obligations
The patent makes it possible to officially work within the boundaries of the subject of the federation where it was obtained. The duration of the permit is from 1 month to 1 year. In this case, the amount of tax deductions is fixed and automatically distributed to the budget, as well as insurance funds... This allows the self-employed citizen, without any accounting experience, to know exactly how much and when to pay the deductions. When the document expires, the patent is automatically canceled if not renewed.
Self-employment status can be deprived in the following cases:
- When a citizen receives income in excess of 1 million rubles per calendar year;
- The type of human activity differs from that indicated in the patent;
- An individual attracts other people to work.
Activities (full list 2018)
By issuing such a status, citizens have the right to find employment in the following areas:
- Private home education (tutoring);
- Cleaning service;
- Cooking (cook);
- Repair work of residential and non-residential premises.
So far, these are the main areas of activity, but soon the parliamentarians plan to add other items to this list:
- Photo and video filming;
- Translation / copyright / text writing;
- Babysitting or nursing services;
- Landscape / interior design;
- Private transportation of goods or people;
- Repair of clothes / shoes;
- Production of dairy and bakery products in subsidiary plots to implement in the difference;
- Fishing and selling;
- Fair trade.
Important! Perhaps in the future, this list will be replenished by freelancers, who today rarely work legally, paying taxes.
Where to go
You can submit a notification of the desire to start a business as self-employed in the following ways:
- By sending a certified letter with notification;
- Come in person to the tax office at your place of residence;
- By submitting the application through an official representative, whose rights are certified by a notary;
- By submitting an application on the UFS website, using an electronic signature.
You can take the form to fill out either directly from the tax service, or download and print from the official portal.
How to arrange
The registration procedure for self-employed citizens in Moscow and other regions of Russia is regulated Federal Law No. 401. When an individual provides services to another person, it is required to contact the tax office, where an application is drawn up on a form in the prescribed form and given to the inspectors. An additional package of documents is also being prepared and submitted to the Federal Tax Service.
When a tax officer asks for originals of documents, it is important to take from him a receipt confirming that the papers are with an identified person. Otherwise, if they are lost, it is impossible to prove the fact of the transfer, and therefore it will be difficult to bring the culprit to justice.
After the delivery of a self-employed citizen for registration, he is exempted from the need to pay contributions to various non-state funds, which is indicated in Art. 422 of the Tax Code of the Russian Federation. However, the benefits apply only to those who voluntarily registered and do not use hired labor in their work.
The documents
To obtain a patent, in addition to the application, it is required to additionally submit to the Federal Tax Service:
- Passport;
- TIN (taxpayer identification number);
- Documents that confirm the lack of a citizen's status as an individual entrepreneur. For these purposes, an extract from the state. registry.
Cost and terms
Having received official status, self-employed individuals do not need to register an individual entrepreneur, but only pay a one-time fee, which allows them to legalize their activities. The amount is fixed and depends on the type of employment of the individual. Funds are transferred at the beginning of each year ( tax period). According to latest edition the law on self-employed citizens, the amount of payment for a patent (aka tax contribution) will be up to 20 thousand rubles in 12 months. Moreover, its size is set for each region separately.
The amount paid is divided between the authorities in the following proportions:
- 50% is tax deductions;
- 45% go to the pension fund;
- 5% - sent to the insurance fund.
The positive side of obtaining a patent for self-employment is the lack of attachment of the amount of payment to the income that an individual receives. Thanks to this, citizens of Russia and foreigners who have issued such a status are given the opportunity to conduct their business in a simplified manner. Moreover, each patent has a validity period ranging from 1 month to 1 year with the possibility of further renewal.
Taxes and fees
Due to the fact that the law on self-employment of the population is still "raw", the issue of paying taxes for individuals working under a patent will be worked out by the government until 2019. By this time, it is expected that citizens will take the opportunity to legalize their entrepreneurial status in the legal field and understand the meaning of its implementation. Today, the only payment for such activities is the cost of obtaining the patent itself.
Tax Holidays
This concept represents an opportunity for all individuals who have obtained legal self-employment status to receive the following benefits:
- No need to pay taxes until 2019;
- No insurance deductions are required during this period.
Individuals acquire this opportunity after acquiring a patent. However, it is important that the following conditions are met:
- Lack of the status of an individual entrepreneur;
- Receiving wages only from ordinary citizens;
- Providing services that are permitted by the self-employment law.
Another factor for registering tax holidays is work without the involvement of outside forces.
The business community represented by Delovaya Rossiya, the Chamber of Commerce and Industry and the representative of the business ombudsman on Thursday presented to the Ministry of Justice their views on how a full-fledged regulation of the status of self-employed in Russia should look: a simplified procedure for registering as an individual entrepreneur, a unified tax payment like a patent and a wide range of possible types of employment.
The Department of Public Relations of the Ministry of Justice confirmed to Gazeta.Ru that the ministry is leading the work on determining the legal status of self-employed on behalf of the government and held an interdepartmental meeting on Thursday with the participation of interested ministries and business representatives.
The position of the Ministry of Justice is currently being formed, in deadlines the corresponding report will be sent to the government, added the public relations department. The Ministry of Economic Development also confirmed that at the meeting, officials collected proposals on the status of self-employed. Amendments to the legislation on behalf of the President were discussed, said Elena Lashkina, Assistant to the Minister of Economic Development.
Both ministries have so far refrained from clarifying their position on the merits. At the time of publication of the article, the Ministry of Labor did not respond to a request from Gazeta.Ru.
On the proposals that were developed by the interdepartmental working group and presented to Prime Minister Dmitry Medvedev in the fall of 2016, Gazeta.Ru.
The experts came to the conclusion that it will not work to register the self-employed as individuals, therefore it is necessary to introduce into the legislation special kind self-employed - individual entrepreneurs (IE).
On the basis of such ideas, Prime Minister Dmitry Medvedev then instructed to work out the final approaches, but then something went wrong: in the final text of the law proposed for consideration in the State Duma, these proposals were almost not reflected.
Meanwhile, even before the adoption of the law, in his annual message, President Vladimir Putin again called on the government and the State Duma to determine the status of the self-employed - the term of the order, which officials are now working on, expires in June 2017.
The first law is lumpy
“At one of the economic summits, Gref (German Gref, head of Sberbank. - Gazeta.Ru) said that a camel is an Arabian horse that has been approved by all authorities. It happened with the law on the self-employed, ”said a business representative familiar with the discussion of the December law. The interlocutor of Gazeta.Ru complained that the representatives of the business community at the last stages were removed from the discussion of the project.
As a result, the law passed by the State Duma provided only tax holidays for 2017-2018 and only for three categories of self-employed: nannies, tutors and maids. After its appearance, experts immediately pointed out that there were too many other activities left overboard.
“The bill that was adopted in December is the formal fulfillment of instructions, the substitution of concepts, which does not suit anyone.
We hope that following the completion of this instruction(the president), a bill will be prepared specifically for the self-employed, and not for nannies and tutors, ”says Anastasia Alekhnovich, head of the expert center under the business ombudsman, who took part in the meeting at the Ministry of Justice.
Marina Bludyan, the vice-president of Opora Rossii, is surprised at the narrowness of the legislative list. “We have a very large contingent of self-employed people involved in caring for the sick - this is as common as nannies. Why didn't they get there? This is also socially important. There are other services, private trainers, masseurs, manicurists-pedicurists work at home, ”the expert says.
Yes, and the "vacations" themselves, already recognized by the legislator, in two years will face too cold shower in the form of common tax regimes, the status of an ordinary entrepreneur and the resulting paperwork that they may not be ready for.
Now business representatives have come to the Ministry of Justice with their concept, Alekhnovich explains. “The status of a self-employed individual entrepreneur without the right to hire is expected with simplified registration and a single payment, exemption from the pressure of regulatory and supervisory authorities,” she said.
The creation of the simplest regime for the "little ones" is also important, Alekhnovich added, in order to bring out of the shadow those individual entrepreneurs who hid there after being taxed with insurance premiums. There are almost no such entrepreneurs who work independently, without hired workers, in the legal field, she complains. “We hope to work out a simplified regime for this category and then finalize other regimes so that micro-enterprises and small businesses can work without experiencing the administrative overload that is designed for medium and large businesses,” the expert says.
Ideal status for a small entrepreneur
For several years now, officials have been discussing possible measures to withdraw from the shadow of the population, which, for one reason or another, hides its activities from government agencies, including the self-employed.
In theory, the December law is also aimed at bringing people out of the shadows, according to which self-employed can start registering from the beginning of 2017 in order to obtain both legal status and the ability to not pay taxes - but only until the end of 2018. After the holidays, they will either have to pay personal income tax at a rate of 13%, or become entrepreneurs, or cease activities.
None of these options can be called profitable and, therefore, motivating to "whitewash", follows from a letter from the head of the Chamber of Commerce and Industry Sergei Katyrin, sent to the Deputy Minister of Justice Mikhail Galperin.
“The voluntary legalization of the activities of self-employed citizens raises doubts while maintaining the general rates of taxes and insurance contributions ... and general order their administration, ”the document says (a copy is available from“ Gazeta.Ru ”).
According to Katyrin, the fixed cost of a patent for self-employed should include both taxes and insurance premiums. He proposes to allocate such a payment in separate section Tax Code to establish acceptable rates. In addition, for the self-employed who do not have a special education for paperwork, they will need help with the paperwork from the tax authorities, the head of the CCI points out.
“We consider it possible to form a special unit in the tax authorities, whose employees, for a set fee, will be able to form Required documents", - he writes. It will be convenient to pay contributions to self-employed in the "one window" mode, he adds, and even better - to provide for the possibility of remote payment through Personal Area taxpayer.
In December, the head of the Federation Council Valentina Matvienko also proposed introducing a patent system for the self-employed - the cost of such a patent, according to her, could be less than 1,000 rubles. per month. After that, the head of the Ministry of Finance Anton Siluanov also called the patent system the most convenient form of paying taxes for this category of citizens.
Alekhnovich from the expert center of the business ombudsman expects that the Ministry of Justice will draw up the first draft report on the self-employed in a week and send it to business representatives for approval. After that, the document will be prepared for submission to the government.