Balance of distrust: to taxpayers, peace is more expensive than money

On the eve of the day of the solidarity of workers, a considerable number of Russian citizens were in a compulsory way - within the walls of the State Tax Inspectorate (GNI) at the place of residence. May Day traditionally put an end to the next campaign to submit tax returns. This year, the 23rd head of the new Tax Code, which entered into force, brought certain elements of novelty in the established order.

Officials of the Ministry of Taxes and Duties (MNS) are struggling to assure the public that these innovations will radically change the ratio of “black” and “white” salaries in favor of the latter. However, not all forecasts of the tax authorities were justified. True, the official messages of the Ministry of Taxes and Enterprise are literally oozing optimism. The share of income tax in the total amount of tax revenues increased by almost a percentage. Almost one and a half times, the "growth rate of revenues for individuals" has increased by one and a half times. And this, according to the Ministry of Taxes and Duties, is already a trend: the era of "white" salaries is approaching.

The bureaucratic conviction is not even three, as expected, but on four whales. The first is the abolition of a progressive taxation scale and the introduction of a 13 percent rate of labor income tax. The second is a decrease in social tax from the wage fund from 39 to 35.6 percent. The third is the abolition of the declaration campaign as such: pre -holiday communication with the inspector now threatens only entrepreneurs and private notaries. Other citizens may submit declarations throughout the year or not submit at all. However, the latter is not in their interests. Because there is Kit number four - the opportunity to get social and property deductions. Simply put, there was a legal opportunity to exclude money spent on training, treatment and purchase of real estate from taxable income. But for this you need to file a declaration.

One of the authors of fiscal legislation, the former deputy minister for taxes and fees, Dmitry Chernik, told the OG to the observer about the methodology for calculating the number of future "declarants" who want to receive deductions. Citizens were counted who, for one year, trained children in paid schools and universities who have improved their health in paid hills and acquired real estate. The results were multiplied by a small growth rate and received as many as 13 million people who now appear in the press releases of the ministry as a “forecast assessment”.

However, while the tax authorities received only 2.4 million declarations - less than last year. Why did the Ministry of Taxes and Party decided that the purchaser of paid services or real estate will certainly peck on a spinner called "Tax deductions" and want to tell everything about himself to the tax inspector, not to understand. Still, rich people are not the most trusting in any country in the world.

I bought, suppose, a non -poor, but hired worker. Will he declare this in the GNI, automatically putting the employer (if the “curve” of accounting) for the foggy prospect of receiving tax deductions? It is unlikely. However, the Ministry of Taxes and Pols seriously hope that the social tax reduced by three percent on the wage fund fundamentally changed the attitude of the employer to “black” salaries. Moreover, deposit and insurance loopholes are now covered by a 35 percent tax rate. Only the employer, presumably, thinks differently.

In fact, is the difference is great - to give the state 35.6 or 39 percent of the salary fund? In many cases, neither one nor the other is beyond the power. According to Dmitry Chernik, the optimal for Russia would be an American version of social taxation - 15 - 16 percent. Although there is France with a fork from 5 to 13 percent, and Germany with a ridiculous 6-8. It is possible to achieve even the American level, it is possible only if two conditions are observed. If a decrease in tax burden gives a significant fiscal effect. And if part of the proceeds of additional income is released and sent to the next stage of facilitating the tax burden.

But this is a matter of the future. And the tax department, meanwhile, is already forced to correct some of its forecasts. According to the official version, thereby 13 million eccentrics who should appear in the GNI with declarations and for money, the ministry has already determined the “return” - 20 billion rubles. However, according to the information of the “OG” from the sources in the Ministry of Taxes and the Ministry of TSS, this amount is hardly overcome by a mark of 8 billion. Citizens do not want to change peace of mind with any money.