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The government did not support the project to lift the restriction for the transition to the ECN
The Magadan Regional Duma came out in favor of removing the requirement to limit the average number of employees for the transition of fisheries organizations and individual entrepreneurs to UAT. Now the Tax Code stipulates that this indicator should not exceed 300 people.
As noted in the Explanatory Note, headcount constraints are a constraint on production and development. “In order to switch to a single agricultural tax to reduce the number of employees, enterprises are forced to resort to splitting up the existing business: one enterprise is engaged in the extraction of aquatic biological resources, the other is in transportation, and the third is in processing. In addition, separate enterprises are being created in large cities of the country to sell their own products. Such structuring, on the one hand, leads to a reduction in investment in the industry (it is much more difficult for a small enterprise to attract capital than for an average one), and on the other, in a significant increase in prices for fish products due to increased costs, ”the accompanying materials say.
Proponents of changes pay attention to the fact that organizations applying UAT are not interested in consolidating the fishing fleet, increasing the number of mining and receiving-transport vessels, developing coastal processing, since this will inevitably lead to an increase in the number of employees and the company will lose the opportunity to use a special tax regime.
It is envisaged that in case of adoption, the federal law will come into force from 1 January 2015.
As the correspondent of Fishnews reports, the bill was submitted to the Government of the Russian Federation for consideration. 17 October was sent to the Cabinet of Ministers. The Government indicated that, according to the financial and economic justification for the project, its adoption would not entail additional expenditures from the federal budget.
“However, the adoption of this draft law will increase the number of taxpayers applying the unified agricultural tax, which will lead to losses of the budget system by reducing the receipts of taxes paid under the general taxation regime, in particular the tax on the property of organizations, the tax on the property of individuals in relation to property used for entrepreneurial activity, and personal income tax.
For organizations and individual entrepreneurs applying the unified agricultural tax, reduced rates of insurance premiums have been introduced, in connection with which the adoption of this bill will require additional federal budget expenditures in the form of compensation for the shortfall in income of extra-budgetary funds, ”the conclusion says.
It was noted that the sources and procedure for financing additional expenses were not defined by the draft law. In this regard, the Government did not support the bill.
On November 5, the draft Federal Law “On recognizing as invalid certain provisions of article 3462 of part two of the Tax Code of the Russian Federation” was submitted to the State Duma. The Government's opinion is attached to the draft law.