Cathers of benefits

Deputies discuss the tax reform deputies promise until the end of the spring session to adopt the amendments to the law "On the federal budget for 2008 and for the planning period of 2009 and 2010", as well as the block of tax bills of the government. This was announced by the State Duma speaker Boris Gryzlov. The first reading of bills is scheduled for June 11. On Thursday, the Duma committee on budget and taxes recommended to adopt four tax bills of the government in the first reading.

A medicine for the oilman

It is proposed to exempt from tax on individuals (personal income tax), unified social tax (UST) and income tax (relevant payments are taken into account as part of expenses), the amount of payment by employers of vocational education and vocational training of individuals, as well as the amounts paid to employees for reimbursement of the costs of paying interest on mortgage loans. In addition, it is proposed to increase from 3 to 6% of the wage fund the norm of assignment of income tax expenses sent by employers to voluntary medical insurance of employees. Increased coefficients are provided for accelerated accounting of current costs for scientific research and development developments (R&D). It is proposed to make life easier for oil industry workers with an increase in non -taxable mining tax (personal income tax) from $ 9 to $ 15 per barrel. According to the Deputy Minister of Finance Sergei Shatalov, the government will prepare the amendments related to the provision of tax vacations for the oil deposits of the Arctic shelf, the Caspian and Azov seas, the Yamal Peninsula and the Nenets Autonomous Okrug.

Savings standards

There are also amendments that clarify the deductions of personal income tax. An increase in the maximum amount of income is provided, in which taxpayers are entitled to receive a standard tax deduction in the amount of 400 rubles per month, from 20 thousand to 40 thousand rubles per year. This means that already in 2009 a larger number of taxpayers will be able to get a monthly salary increase of 52 rubles. At the same time, the standard tax deduction increases to taxpayers with children from 600 rubles to 800 rubles for each child without restriction of the amount of income plus 104 rubles of increase instead of the current 78 rubles. To some parliamentarians, in particular, a member of the budget committee and taxes Raisa Karmazina ("United Russia") seemed too modest. She suggested considering the possibility of increasing the standard deduction from 400 to 1200 rubles, at least for the lowest citizens. However, the Ministry of Finance did not support the initiative.

A trifle, but nice

The reliefs are promised to small business - payers of a single agricultural tax, a single tax on imputed income (UTII), participants in a simplified taxation system. A restriction is canceled that does not allow to switch to the payment of a single agricultural bank to organizations having branches or representative offices. In addition, the procedure for recognizing the costs of acquiring the right to land used in the implementation of entrepreneurial activity is clarified. Reporting to agricultural producers is allowed to hand over once a year instead of two. The one -time will be the reporting for the UTII payers and working on a simplification. Now they are submitting reports on a quarterly, that is, four times a year.

However, it was not without restrictions. So, henceforth, companies of up to 100 people will be able to use the advantages of UTII (now the restriction on the number has not been established). Purpose: Close access to benefits to large companies.

Tax inflation price

The government prepared an unpleasant surprise to taxpayers - an unscheduled indexation of excise taxes. In 2007, a decision was made on a phased increase in excise taxes in 2008-2010 by 7, 6.5 and 6%, respectively. However, inflation in 2007 amounted to 11.9% instead of the planned 8%, and high prices of prices in 2008 (7.5% in January-May in 2008) made adjustments. According to the excise bill approved yesterday, almost all excisable goods in 2009-2011 will index by 10% annually. And the excise taxes on tobacco products will grow stronger: on cigarettes with a filter by 20%, and on cigarettes without a filter and cigarettes - by 28%. Prices for these goods will only increase.

Another innovation: differentiation of excise taxes on fuel depending on its quality. In 2009, gasoline, which does not correspond to any class, will be taxed at a rate of 3900 rubles per ton, 3rd class-3300 rubles per ton, 4-5th grade-3170 rubles per ton. And since 2010, the production of gasoline classes below the 4th will be prohibited at all. The rate of excise tax - 3170 rubles - will remain unchanged. According to Shatalov, in the next five years, oil refineries will have to be spent on modernization of production, taking into account new requirements, about $ 30 billion.

“In this situation, agriculture will suffer,” Gennady Kulik, deputy chairman of the budget and tax committee, objected yesterday. It is no secret that agriculture is one of the main consumers of cheap fuel, which, obviously, will rise in price. Sergei Shatalov promised that the government would solve the issue of providing the village with fuel.

06/06/2008 / Galina Lyashenko, the material was published in the newspaper No. 104 dated 05.06.2008.