Training camp: to whom the new trading tax is terrible

Today, November 18, 2014, deputies of the State Duma adopted in the second reading a set of amendments to the Tax Code of the Russian Federation, providing for the introduction of a new local trading fee. With one hundred percent confidence, before the end of the current week, one can expect the adoption of amendments in the third reading, then their approval by the Federation Council, signing the President of the Russian Federation and official publication until the end of November 2014.

Let's try to figure out what is being discussed, what influence a new collection will have on our life and how to treat it. And at the same time, in that set of propaganda myths generated by the traditional, alas, combinations of banal incompetence and engagement by organizations lobbying the interests of unscrupulous (in terms of taxes) of merchants. While the interests of entrepreneurs who honestly fulfill the constitutional obligation to pay taxes and are forced to compete with non -payers are habitually ignored.

The latter is expressed in the ordinary substitution of concepts. Any attempt to take at least some money from the inhabitants of the non-core niche of the economy, skillfully using numerous tax specialists in the interests of their corporations, artificially fragmented by tens and hundreds of legal entities of the desired size (not more than 60 million rubles of revenue per year, etc.), is found in tragic verses about “murder of small businesses”. Indeed, as is known to anyone who received an economic education by reading business newspapers and reposts on Facebook, the main goal of state policy regarding small business is "not paying taxes, but employment."

So, about the new trading fee , it is important to understand five fundamental features.

1. The collection is introduced by decision of representative bodies of local self-government (or subjects of the Federation-in the case of cities of federal significance of Moscow, St. Petersburg, Sevastopol). So, as the practice of tax policy shows, in most subjects of the Federation and municipalities will not be introduced, even if you remove the restriction described in the next paragraph.

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