Translated material
All large businesses are subject to a one-time fee
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A one-time payment from a business will be taxable, and the entire large non-oil and gas business will fall under it
about how the idea of a one-time payment from companies changed during discussions in the government RBC learned . It will not be “voluntary”, but tax, and the cut-off threshold will pass along the border between large and medium-sized businesses.
- about the preparation of a one-time fee from companies The Bell was the first to write . After the claims of the business, which is already threatened with additional payments to the budget due to the revaluation of foreign exchange assets in 2022, the form of withdrawal has changed significantly.
- The main thing is that the payment collection threshold will be 1 billion rubles of annual profit, sources said. This corresponds to the boundary between medium and large businesses. Although officially the maximum profit of a medium-sized business can reach 2 billion rubles, in practice it does not provide such high labor productivity (the number of employees, as a rule, cannot exceed 250 people).
- , there were about 250 such companies in Russia. According to the latest pre-war RBC 500 rating If the threshold of 50 billion rubles were adopted, the list would practically coincide with the top 50 Forbes in terms of profit for 2022. Of course, minus oil and gas companies, which will not be affected by the tax: they have their own burden of the maximum discount on oil. Read more about it in our final newsletter .
- How profit will be calculated is still being discussed. This can be an indicator for 2022 or an average for 2021-2022, as well as either pre-tax or net income. The question is fundamental: profit for 2022 can be inflated by currency revaluation, and the difference between net and pre-tax profits in different years is highly dependent on regional and sectoral tax incentives.
- One way or another, they want to withdraw 250 or 300 billion rubles from the business, but in what proportion they will be distributed among the companies is still unclear.
- It is known, however, that the payment will be processed as a mandatory tax contribution. From the point of view of financial accounting and internal management for business, this is much better than a "voluntary" contribution. The funds will be credited either directly to budget revenues, or through the government's reserve fund or the National Welfare Fund and directed to social or infrastructure projects.
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