New taxes for the population in a year. Vacation tax

Starting from January 1, 2017, taxpayers will face fundamental changes in tax legislation. Amendments to certain chapters of the Tax Code of the Russian Federation were introduced by Federal Laws No. 242-FZ, No. 243-FZ, and No. 248-FZ of July 3, 2016. The most significant changes relate to the new rules for administration and reporting on insurance premiums. Innovations also touched the rules of calculus certain types taxes.

From January 1, 2017, the functions of administering insurance premiums will again be assigned to the tax authorities. Recall that until 01.01.2010, instead of insurance premiums, there was a single social tax, the calculation and payment of which was controlled by the tax authorities.

For this purpose, changes were made to certain articles of the Tax Code of the Russian Federation. From January 1, 2017 insurance premiums will relate to tax payments, and, accordingly, the rules established by tax legislation will be applied to them (clause 1, article 2 of the Tax Code of the Russian Federation as amended by Law No. 243-FZ).

At the same time, in terms of establishing and collecting insurance premiums for mandatory social insurance from accidents at work and occupational diseases and insurance premiums for mandatory health insurance non-working population, as well as exercising control over the payment of the specified insurance premiums, appealing against acts, actions (inaction) officials the relevant bodies of control and prosecution of guilty persons, the legislation on taxes and fees is not applied (clause 3 of article 2 of the Tax Code of the Russian Federation as amended by Law No. 243-FZ).

In practice, this means that "unfortunate" contributions do not fall within the scope of tax legislation.

Administration of insurance premiums

In connection with the return of the administration of insurance premiums under the control of the tax authorities, Law No. 243-FZ provides for an intradepartmental mechanism for transferring information from the PFR to the Federal Tax Service of Russia.

Thus, the PFR management bodies are obliged to report before February 1, 2017 to the tax authorities at their location information about insurance premiums registered as payers international organizations, separate subdivisions of Russian organizations that are empowered to accrue payments and other remuneration in favor of individuals, lawyers, notaries engaged in private practice, arbitration managers, appraisers, mediators, patent attorneys and other individuals, as of January 1, 2017 in electronic form (clause 1, article 4 of Law No. 243-FZ).

Article 4 of Law No. 243-FZ defines a transitional period in terms of collecting arrears on insurance premiums, penalties and fines formed as of January 1, 2017, as well as insurance premiums, penalties and fines additionally assessed by the Pension Fund of the Russian Federation and the FSS of the Russian Federation based on the results of control measures, which were carried out for the settlement (reporting) periods that expired before January 1, 2017 (clause 2, article 4 of Law No. 243-FZ).

Note! As of January 1, 2017 off-budget funds must determine for each insured the amount of arrears, penalties and fines on insurance premiums. If the insured has a debt, an unrealistic collection, the fund will write off this debt.

Debt on insurance premiums, which was not recognized as uncollectible, after 01/01/2017 is subject to collection by the tax authorities.

New chapter and section "Insurance contributions in the Russian Federation"

Section I of the Tax Code of the Russian Federation is supplemented with a new chapter 2.1 "Insurance contributions in the Russian Federation", which spells out General terms establishing insurance premiums, the rights and obligations of payers of insurance premiums and Chapter 34 "Insurance premiums". Chapter 34 "Insurance Contributions" defines the main elements of taxation (base, benefits, features of the calculation of contributions separate categories payers).

It should be noted that the object of taxation of insurance premiums has not changed. Payments and other remunerations in favor of individuals subject to compulsory social insurance are still subject to insurance premiums.

For payers (organizations, individual entrepreneurs, as well as individuals who are not individual entrepreneurs, making payments and other remuneration to individuals), for the period 2017 - 2021. limit value the base for calculating insurance premiums for compulsory pension insurance is established taking into account the size of the average wages in the Russian Federation, increased by 12 times, and the following multiplying factors applied to it for the corresponding calendar year (Article 421 of the Tax Code of the Russian Federation in a new edition): in 2017 - 1.9; 2018 - 2.0; 2019 - 2.1; 2020 - 2.2; 2021 - 2.3.

For such payers of insurance premiums, the tariffs for 2017-2018. remain the same (Article 426 of the Tax Code of the Russian Federation in a new edition):

for compulsory pension insurance:

• within the established limit value - 22%; over the established limit value - 10%;

for compulsory social insurance:

• in case of temporary disability and in connection with motherhood within the established limit value - 2.9%; in case of temporary disability in respect of payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation, within the established limit - 1.8%; for compulsory health insurance - 5.1%.

Daily allowance over 700 rubles. and 2500 rubles. - the object of taxation of insurance premiums

Currently, daily allowances paid when sending an employee on a business trip, regardless of their size, do not form an object of taxation with insurance premiums.

In the updated version of paragraph 2 of Art. 422 of the Tax Code of the Russian Federation states that daily allowances are exempt from insurance premiums within the limits established by the legislation of the Russian Federation:

700 rub. — business trips within Russia; 2500 rub. - business trips.

Note! Since the procedure for calculating and paying "unfortunate" contributions will not be regulated tax legislation, then the amount of daily allowance established by the insured in the collective agreement (other local regulatory act) will still not be subject to insurance premiums for injuries.

Insurance premium reporting

Law No. 242-FZ changed the deadlines for submitting "insurance" reports. The calculation of insurance premiums should be submitted no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization and at the location of separate divisions of organizations that accrue payments and other remuneration in favor of individuals, at the place of residence of an individual making payments and other remuneration to individuals (paragraph 1, clause 7, article 431 of the Tax Code of the Russian Federation in a new edition).

Currently, "insurance" reporting is submitted to the Pension Fund of the Russian Federation and the FSS of the Russian Federation. Depending on the number of employees, electronic pension reporting is submitted no later than the 20th day (reporting), "paper" reporting - no later than the 15th day of the second month following the reporting quarter. Depending on the number of employees electronic reporting submitted to the FSS of the Russian Federation no later than the 25th day (reporting), “paper” reporting - no later than the 20th day of the month following the reporting quarter.

In paragraphs 2-3 of paragraph 7 of Art. 431 of the Tax Code of the Russian Federation clearly spells out the basis for when the reporting is considered not submitted.

If, in the presented calculation, information on the total amount of insurance premiums for compulsory pension insurance calculated by the payer for the settlement (reporting) period does not correspond to the amount of calculated insurance premiums for compulsory pension insurance for each insured individual indicated in this calculation, such calculation is considered not submitted, about which the payer shall be notified not later than the day following the day of submission of the settlement.

In this case, within five days from the date of receipt of the said notification, the payer of insurance premiums is obliged to submit a calculation in which the said discrepancy is eliminated. In this case, the date of submission of the specified calculation shall be the date of submission of the calculation recognized initially as not submitted.

In practice, this means that the payer of insurance premiums will be given five working days to correct the submitted reports.

The amount of insurance premiums calculated for payment for a calendar month will be paid on the same date - no later than the 15th day of the next calendar month (clause 3 of article 431 of the Tax Code of the Russian Federation in a new edition).

Changes regarding special tax regimes

Favorable changes will affect payers using the simplified tax system. So, from 1.01.2017 the right to application of the simplified tax system can be received by taxpayers if the income for the nine months of the year in which the notification of the transition to this special regime is submitted does not exceed 90 million rubles.

And taxpayers will be able to continue working on the simplified tax system if the income for the calendar year does not exceed 120 million rubles. But the provision for indexing size limit income on the deflator coefficient will be suspended until 2020.

In addition, from January 1, 2017 to 150 million rubles. the limit of the residual value of fixed assets for the transition to the simplified tax system and its application is increased. These changes are made by Art. 2 of Law No. 243-FZ.

Law No. 248-FZ specifies the term "household services", which is used in special regimes. Household services are understood as paid services that are provided to individuals and whose codes are in accordance with the All-Russian Classifier of Types economic activity and the All-Russian classifier of products by types of economic activity are determined by the Government of the Russian Federation (Article 346.27 of the Tax Code of the Russian Federation in a new edition).

Changes in other taxes

Federal Law No. 242-FZ of July 3, 2016 amended clause 3.1 of Art. 380 of the Tax Code of the Russian Federation concerning the application of a zero tax rate in relation to certain types of real estate.

Thus, from January 1, 2017, the tax rate for property tax is set at 0 percent for gas pipeline facilities, gas production, production and storage of helium, as well as facilities provided for by technical projects for the development of mineral deposits and other project documentation for the performance of work associated with the use of subsoil plots, or project documentation of facilities capital construction, and necessary to ensure the functioning of real estate objects.

In paragraph 3.1 of Art. 380 of the Tax Code of the Russian Federation prescribes the conditions for the application zero rate regarding such objects. The list of said immovable property is approved by the Government of the Russian Federation.

From 01/01/2017, new benefits have been established in terms of personal income tax. New edition of clause 20.1 of Art. 217 of the Tax Code of the Russian Federation exempts from taxation lump sum payments additional incentives in cash and (or) in kind, received from non-profit organizations, the statutory purpose of which is organizational and financial support for projects and programs in the field of elite sports:

• athletes for each prize-winning place at the Olympic, Paralympic and Deaflympics no later than the year following the year in which such athletes won prizes at the respective games;
• coaches and other specialists in the field of physical culture and sports who were directly involved in the training of athletes who won prizes at the Olympic, Paralympic and Deaflympics, no later than the year following the year in which such athletes won prizes at the respective games. The list of such organizations will be approved by the Government of the Russian Federation.

The adjustments necessary to bring the terminology used in securities market legislation into line with tax terminology were made by Law No. 242-FZ. So, in Art. 214.1 of the Tax Code of the Russian Federation (features of calculation and payment of personal income tax for transactions with securities) and Art. 301 of the Tax Code of the Russian Federation (features of the taxation of futures transactions) the concept of " financial instrument term transaction" was replaced by "derivative financial instrument".

Since 2017, the Russian tax system may undergo dramatic changes. The President of the Federation has already instructed the government to develop a draft of legislative initiatives that should directly relate to the country's tax system.

This means that, perhaps, the state will “come” new taxes from 2017, and what they will be, you can find out from this article.

Tax innovations

Among experts, a rumor has long been developing that the law, which will come into force on January 1, 2017, will return the unified social tax that was canceled earlier. But his calculus will be slightly changed. If earlier the tax was calculated according to the regressive principle, then the New Year is expected to be progressively calculated.

What is the difference? With the regressive calculation, the deductions of this tax to the budget depended on the “downward” growth of wages. This means that the higher the salary indicated in the declaration, the lower the amount of deductions. This decision allowed many enterprises to enter the “white” zone, due to the fact that the tax burden thanks to high wages.

It followed from this that a percentage of 26% was set for a small salary, and 10% for a large salary. Even based on the principle of fairness, everything was pretty balanced: the tax was paid by the employer, not the employee.

The introduction of a progressive system of calculation may entail a mass withdrawal of wages into the "black" or "gray" zone. In addition, the labor market and labor relations throughout the country may be radically reformatted. The tax rate (presumably) will be equal to 30%, and this is a significant amount of the salary of 800 thousand rubles. Note that this figure is a clear indicator of what the ruble exchange rate will be like in the coming years.

Projected tax collection

The tax truth has been developed over the centuries and it lies in the fact that it is better to take small amounts from each, than to rip off one, and bypass the other. As practice shows, they tried to implement this idea in different ways. For example, the tax on smoke applied to a heated room. If there were two chimneys in the house, this means “two smokes”, and accordingly the fee was charged at two rates.

Experts argue that revenue collection doesn't need to be at odds with yield regulators, where the more you earn, the more you have to pay. And each progressive scale assumes the implementation of this principle, thereby introducing differentiation with the help of coefficients.

Today, the problem of executability is relevant, when many enterprises develop various tools in order to avoid paying established taxes. But, despite all this, there are bodies that are ready not only to charge and demand payment of the required amounts, but also capable of developing effective tools for real collection, including arrears.

In our country, one paradox has long been formed: it is able to conduct a minimal check and, if an error is found, slightly fine the guilty person. But when the tax authorities get down to business, then the employer cannot dodge - they dig deep, find big mistakes and make them pay serious amounts.

Therefore, many experts expect that the same employees of the tax service with their well-developed executive and control apparatus will control the process of compliance. It is assumed that they will be endowed with special powers and will be responsible for fees to the Pension Fund, social insurance, and other types of taxes.

This system has another side of the coin. Experts argue that instead of going into the shadows, employers will decide to bypass all the “tax barriers” legally, for example, they will offer employees to become subjects of companies providing services. This will lead to the fact that the layer of individual entrepreneurs in the labor market will increase. Simply put, Russia runs the risk of becoming a state with a large number of small businesses, moreover, in the service sector.

Deputies' opinions on the new tax system

Not all representatives of the State Duma are enthusiastic about the proposed changes that will affect the tax system as early as 2017. According to Andrey Makarov, the current chairman of the State Duma Committee on Budgets and Taxes, such a strategy will lead to the impoverishment of the people and a social revolt.

An outrageous fact for the employees of the Ministry of Finance was that they propose to tax even the amounts from the sale of property. But Anton Siluanov (Minister of Finance) is sure that such a decision will fill the gaps in the country's budget and will slightly calm down the owners of several types of property at once.

Recall that in Russia, personal income tax is not levied on property that has been in use for more than 3 years. The number of property objects does not affect this law. Siluanov said that many citizens abuse such benefits, as a result of which the "shadow" business is growing. That is why the Ministry of Finance insists that the tax on personal income from the sale of property be returned.

Garbage tax since 2017

In addition to the aforementioned tax innovations, the country's leadership proposes set a waste tax from 2017. On receipts for utility bills a corresponding column will appear, and the Russians will be forced to pay certain amounts to the state for household waste.

The amount of the new tax for each region will be set separately. It is indicated that the amount of tax on sorted garbage will be less. All tax revenues are going to be transferred to the regional waste management operator.

Note that the amount of the tax will not depend on the area of ​​housing, but on the basic tariff for the service for handling solid domestic waste and the amount of garbage per person.

But the regional authorities themselves can regulate the amount of such deductions, and you may have to pay for the actual number and volume of garbage containers. The cost of the tariff is expected to become dependent on the volume of production of waste that is subject to burial and incineration. This means that the smaller their number, the lower the fee.

As soon as a single tariff is approved (this should happen before January 1, 2017), a single operator will be determined with which organizations will have to conclude an agreement.

How useful such innovations will be, only time will tell. We can only hope that the authorities will be able to give thoughtful arguments for their actions and the improved tax system will not worsen the lives of ordinary citizens.

What changes in taxes, fees and insurance premiums will take place in 2017? How will the tax and financial statements? What will happen to insurance premiums in connection with their transfer under the control of the Federal Tax Service from 2017? What are the benefits for next year? Almost all accountants have similar questions. Indeed, many amendments to tax legislation will come into effect next year. In addition, there are a lot of changes in the legislation on insurance premiums. So, for example, from 2017, the tax inspectorates will need to submit a new form for calculating insurance premiums on a quarterly basis. The deadlines for the submission of SZV-M will change, new CBC will appear, in a new way it will be necessary to fill out payment orders for the transfer of taxes and contributions. In addition, almost all organizations and individual entrepreneurs engaged in trade will be required to switch to the use of online cash desks in 2017. We have prepared a short overview of the most important changes that an accountant needs to know about in order to take into account their work in 2017.

Part One of the Tax Code

Insurance premiums will be regulated by the Tax Code of the Russian Federation

From January 1, 2017, insurance premiums for mandatory pension and medical insurance, as well as in case of temporary disability and in connection with motherhood, will be regulated by the Tax Code of the Russian Federation. Corresponding changes have been made to the first part tax code RF (Chapter 2.1 of the Tax Code of the Russian Federation "Insurance Contributions", clause 3 of Article 8 of the Tax Code of the Russian Federation). The essence of the innovation is that all the basic principles that apply to taxes from 2017 will also apply to insurance premiums. In this regard, since 2017, numerous amendments have been made to part one of the Tax Code, for example:

• control over compliance with the legislation on the above insurance premiums will be tax inspections within the framework of cameral and on-site inspections. This was enshrined in article 87 of the Tax Code of the Russian Federation;
• payers of insurance premiums will be required to use the mandatory pre-trial procedure for resolving disputes on insurance premiums with the IFTS. This is (clause 2, article 138 of the Tax Code of the Russian Federation).

Recall that in 2016, insurance premiums were regulated by the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance. According to this law, the insurance premiums mentioned above were controlled by the FIU and its territorial bodies. From January 1, 2017, this law becomes invalid (Article 18 of the Federal Law of July 3, 2016 No. 250-FZ).

At the same time, insurance premiums for accidents at work and occupational diseases (“injury contributions”) in 2017 will continue to be regulated by a separate the federal law dated July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”. This type of insurance contributions did not pass under the control of the tax authorities. They, as before, will be administered and checked by the bodies of the Social Insurance Fund (FSS).

Tax authorities will demand documents on payments that are not subject to contributions

Since 2017, a single calculation of insurance premiums must be submitted to the tax inspectorates. Cm. " ". The tax authorities will conduct desk audits of insurance premiums (clause 10, article 88 of the Tax Code of the Russian Federation). At the same time, from January 1, 2017, during the desk audit calculation of insurance premiums, inspectors will have the right to demand from organizations and individual entrepreneurs information and documents confirming the validity of reporting amounts that are not subject to insurance premiums, as well as confirming the legality of applying reduced tariffs. This is provided for by the new paragraph 8.6 of Article 88 of the first part of the Tax Code of the Russian Federation. Cm. " ".

Note that since 2017 the Tax Code of the Russian Federation has not provided for any special conditions under which the tax authorities have the right to demand the specified information and documents. In this regard, it is possible that if in 2017 in a single calculation of insurance premiums you show non-taxable payments, then the IFTS will definitely require you to confirm them with documents in the manner prescribed by Article 93 of the Tax Code of the Russian Federation.

Since 2017, as part of a desk audit of the calculation of insurance premiums tax inspectors will also have the right to demand documents confirming the validity of the application of reduced rates for insurance premiums. Such amendments to Article 88 of the first part of the Tax Code of the Russian Federation are effective from January 1, 2017.

Set-off of different types of insurance premiums became impossible

Since 2017, you can not read among themselves different types insurance premiums. Set-off is allowed only within contributions of one type (clause 1.1 of article 78 of the Tax Code of the Russian Federation). So, for example, an overpayment on pension contributions from 2017 can only be offset against future payments on them. Set off this overpayment against arrears on medical or social contributions the company has not been entitled since 2017.

Recall that until 2017 it was possible to set off any insurance premiums that were administered by the same fund. For example, an overpayment of insurance premiums for compulsory pension insurance could be offset against medical contributions.

The IFTS will need to report on the powers of separate divisions

Since 2017, payers of insurance premiums (parent organizations) have a new obligation. From the new year, they will need to report to the IFTS at the location of the parent organization that their separate subdivision(branch, representative office) on the territory of Russia is endowed (or deprived) with the authority to accrue payments and remuneration to individuals. This must be reported within one month from the date of granting (deprivation) of such powers (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation). However, keep in mind that this obligation applies only to separate units that were empowered (deprived) of authority in 2017 and later. If payments and remunerations to individuals were accrued by separate divisions before (for example, in 2016), then nothing is required to be reported to the IFTS. This is explicitly stated in paragraph 2 of Article 5 of the Federal Law of July 3, 2016 No. 243-FZ. The forms of these messages and the procedure for their transfer to the tax authorities in in electronic format should be determined by the FTS. This is provided for by paragraphs 3 and 4 of paragraph 7 of Article 23 of the Tax Code of the Russian Federation.

It will be possible to submit explanations for VAT only in electronic form.

From January 1, 2017, clarifications to electronic VAT returns can be submitted to the IFTS only in electronic form via telecommunication channels (TCS). The format for submitting such explanations in electronic form will be approved by the Federal Tax Service. In paper form, explanations of inconsistencies in tax returns from next year will not be considered submitted. That is, the delivery of paper explanations will lose all meaning. The corresponding innovation appeared in the new paragraph 4 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation (subparagraph “a”, paragraph 6 of Article 1 of the Federal Law of 01.05.2016 No. 130-FZ).

Recall that the tax inspectorate may request clarifications about the submitted VAT declaration during a desk audit. This can happen if, for example, errors and contradictions are revealed in the declaration (clause 3 of article 88 of the Tax Code of the Russian Federation). Until 2017, the requirements for the form of such explanations were not established. The Federal Tax Service allowed that they could be submitted in free form: “on paper”, or in a formalized form according to the TCS (Letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15 / 19395). From 2017, this issue will be regulated by tax legislation, and not by explanations from the tax authorities.

We add that in relation to desk audits for other types of taxes, explanations at the request of the tax authorities in 2017, as before, can be submitted “on paper”. The electronic form of explanations becomes mandatory only in relation to the VAT return. We recall that it can also be submitted only in electronic form through the operator electronic document management(paragraph 1, clause 5, article 174 of the Tax Code of the Russian Federation).

A penalty has been introduced for failure to provide explanations on the VAT return

If, as part of a desk audit of the VAT declaration, the tax authorities requested clarifications (clause 3 of article 88 of the Tax Code of the Russian Federation), then they must be submitted within five days. However, before the tax legislation did not contain any liability for failure to comply with the requirement to provide explanations. And some taxpayers simply ignored the requests. tax inspections.

From January 1, 2017, the situation will change. For non-presentation ( late submission) explanations, a fine of 5,000 rubles was introduced, and for a repeated violation during a calendar year - 20,000 rubles. It's provided new edition Article 129.1 of the Tax Code of the Russian Federation, which was introduced by paragraph 13 of Article 1 of Federal Law No. 130-FZ dated May 1, 2016.

Allowed to pay taxes, fees and insurance premiums for others

Taxes, fees and insurance premiums can be voluntarily paid for third parties. To make such an amendment to Article 45 of the Tax Code of the Russian Federation (Federal Law of November 30, 2016 No. 401-FZ). Previously, it was provided that the taxpayer is obliged to fulfill the obligation to pay tax exclusively on his own. However, now in Article 45 of the Tax Code of the Russian Federation it is prescribed that the payment of tax can be made by another person. However, it is specified that another person, after paying the tax for third parties, will not be entitled to demand a refund of the tax paid.

In connection with the indicated amendments to the Tax Code of the Russian Federation, for example, founders and directors will be able to pay taxes for their company. Previously, it was impossible to voluntarily pay taxes for third parties. Therefore, even if the director had money, he could not pay off tax debts for the company (letter of the Ministry of Finance of Russia dated February 14, 2013 No. 03-02-08 / 6). Now the situation has changed. Besides:

Individuals also got the opportunity to pay taxes for other individuals or individual entrepreneurs;
one organization has the right to pay taxes, penalties and fines for another company.

At the same time, legislators have provided for a phased transition:

• from November 30, 2016, third parties have the right to pay for others any taxes and fees (for example, state duty);
• from January 1, 2017, other persons will be entitled to pay insurance premiums for others (that is, from the date when insurance premiums are transferred under the control of the Federal Tax Service).

Since October 1, a new procedure for calculating penalties for organizations has been introduced

The procedure for calculating penalties is regulated by Article 75 of the Tax Code of the Russian Federation. It is now provided that penalties are calculated using 1/300 of the refinancing rate, established by the Bank Russia (clause 4, article 75 of the Tax Code of the Russian Federation). This rate applies to all tax payments, regardless of who violated the tax payment deadline: an individual, individual entrepreneur or organization.

From October 1, 2017, nothing will change for individuals and individual entrepreneurs. This follows from the provisions of Federal Law No. 401-FZ dated November 30, 2016. They will still have to calculate penalties based on 1/300 of the refinancing rate in effect during the delay period. However, significant changes in the calculation of penalties from this date will affect organizations. They will have to calculate penalties in a new way, namely:
for delay in fulfilling the obligation to pay taxes or insurance premiums for up to 30 calendar days (inclusive) - penalties will need to be calculated based on 1/300 of the refinancing rate in force during the period of delay;
for a delay in fulfilling the obligation to pay taxes or insurance premiums for a period of more than 30 calendar days - penalties will need to be calculated based on 1/300 of the refinancing rate in force for up to 30 calendar days (inclusive) of such a delay, and 1/150 of the refinancing rate in force in the period starting from the 31st calendar day of such delay.

Thus, from October 1, 2017, organizations will need to pay more penalties if the delay in paying taxes or insurance premiums is more than 30 calendar days. At the same time, it is worth noting that new order the calculation of penalties will also need to be applied for “old” debts that were formed before October 1, 2017. Cm. .

From the guarantors will collect the debt extrajudicially

One of the ways to ensure the obligation to pay taxes and insurance premiums is a guarantee (Article 74 of the Tax Code of the Russian Federation). Tax legislation provides that if an organization or individual entrepreneur wishes to postpone the payment of taxes or insurance premiums to a later date, then the Federal Tax Service has the right to require the involvement of guarantors in this procedure. Under a suretyship agreement, the surety is obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes or insurance premiums, if the latter fails to pay the amounts due and the corresponding penalties within the prescribed period. This follows from Article 74 of the Tax Code of the Russian Federation (as amended by Federal Law No. 243-FZ dated July 3, 2016, which extended the possibility of guaranteeing insurance premiums from 2017).

Previously, it was provided that if the taxpayer does not pay the amounts due, then the tax inspectorate has the right to collect debts from the guarantor only in judicial order. However, the situation has changed. In connection with the entry into force of Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”, tax authorities will be able to collect debts from guarantors without a trial. Such amendments were made to paragraph 3 of Article 74 of the Tax Code of the Russian Federation.

Debts on taxes and insurance premiums of organizations will be collected from individuals

Federal Law No. 401-FZ of November 30, 2016 introduced amendments to Article 45 of the first part of the Tax Code of the Russian Federation. The amendments stipulate that from November 30, 2016, tax inspectorates can judicially demand the recovery of arrears of organizations from individuals if there is an interdependence between organizations and individuals. Since 2017, individuals may be required to repay debts and insurance premiums. Previously, arrears could only be collected from affiliated organizations.

From July 1, the tax authorities will issue a document on the status of tax residents

From July 1, 2017, tax inspectorates have the right, at the request of individuals (or their representatives), to issue documents in electronic form or “on paper” confirming the status of a tax resident. Such powers were provided for the tax authorities in the new subparagraph 16 of paragraph 1 of Article 32 of the Tax Code. The procedure for issuing such documents must be approved by the Federal tax office. This is provided for by subparagraph “b” of paragraph 4 of Article 1 of the Federal Law of November 30, 2016 No. 401-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation”.

Recall that tax residents are citizens who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months (clause 2 of article 207 of the Tax Code of the Russian Federation). At the same time, taxation personal income tax employees - tax residents of the Russian Federation differs from the taxation of income of employees who are not tax residents RF. Previously, neither the Tax Code of the Russian Federation, nor any other normative documents no list of documents was established that would confirm the tax status of the taxpayer. Officials explained that the organization itself had to establish the tax status of individuals - recipients of income based on the characteristics of each specific situation (Letter of the Ministry of Finance of March 16, 2012 No. 03-04-06 / 6-64). From July 1, 2017, everything should be easier. An individual will be able to receive confirmation of his status as a tax resident in the INFS and submit such a document at the place of demand.

IFTS will fine individuals who do not report real estate and cars

If the tax inspectorate has not sent a notice to an individual about the payment of property tax or transport tax, then the physicist is obliged to take the initiative and inform the Federal Tax Service of the IFTS about the presence of the above objects, as well as present title documents. This information must be submitted before December 31 of the year following the expired tax period - clause 2.1 of Article 23 of the Tax Code of the Russian Federation.

In 2016 and earlier, failure to comply with this obligation did not entail any fines. However, from January 1, 2017, a fine is provided for failure to report information - 20 percent of the unpaid tax amount in relation to the object of taxation "hidden" from inspectors (paragraph 3 of Article 129.1 of the Tax Code of the Russian Federation).

TIN can be obtained at any tax office

From January 1, 2017, the TIN can be obtained at any tax office, and not only at the place of residence or place of stay. The amendment was made to paragraph 7 of Article 83 of the Tax Code of the Russian Federation. The Federal Tax Service informed about this innovation on its website: “The principle of extraterritoriality when granting public services tax authorities is one of the main activities of the Federal Tax Service of Russia. From January 9, that is, the first working day of 2017, all territorial tax authorities serving individuals begin accepting applications for registration of an individual and issuing a certificate of registration to him, regardless of the place of residence (place of stay) of an individual. An application for registration can be submitted to any tax authority during a personal visit or sent by mail.

Value added tax (Chapter 21 of the Tax Code of the Russian Federation)

There was a "tax on Google"

Since 2017, legislators have determined the procedure for paying VAT on Internet services provided by foreign companies to individuals in the Russian Federation (including access to databases, advertising services, domain names, hosting, website administration, etc.). Innovations on the issues of VAT collection from such organizations are provided for by the Federal Law of July 3, 2016 No. 244-FZ. So, in particular, since 2017:

• defined the concept of services provided in electronic form;
• established the procedure for a foreign company to register with the tax authorities and pay VAT;
• clarified how a foreign company to use " Personal Area taxpayer” to submit an electronic VAT return;

The amendments have been given the unofficial title of "google tax", as the changes will, in particular, affect foreign companies like Google that operate in Russia. The purpose of the amendments is to create a competitive environment for foreign and Russian sellers electronic services. The fact is that until 2017 it was more profitable for individuals to purchase electronic content from foreign companies as the price does not include VAT. The services of Russian IT companies, on the contrary, were taxed. The indicated amendments to the legislation on VAT are aimed at eliminating this inequality.

More print publications will be able to apply a reduced VAT rate

The VAT rate of 10 percent can be applied to printed publications in which the volume of advertising does not exceed 45 percent. Previously, we recall that publications could apply the 10% VAT rate if the share of advertising in them did not exceed 40%. Thus, more print media will be able to apply the reduced tax rate in 2017. The amendment was made to paragraph eight of subparagraph 3 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation by Federal Law No. 408-FZ of November 30, 2016 “On Amendments to Article 164 of Part Two of the Tax Code of the Russian Federation”.

Expanded the list of transactions that are not subject to VAT transactions

From January 1, 2017, transactions for the issuance of guarantees or guarantees (for non-banking organizations) are exempt from VAT. The amendment was introduced by subparagraph “b” of paragraph 1 of Article 2 of Federal Law No. 401-FZ dated November 30, 2016.

More organizations will be able to refund VAT on a declarative basis

Starting July 1, 2017, organizations whose obligation to pay VAT is secured by a guarantee will be able to refund VAT in a declarative manner. In this case, the guarantor will have to meet certain requirements. The amendment is put into effect by subparagraph "a" and "b" of paragraph of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Extended the term of the bank guarantee for the declarative procedure for VAT refunds

Effective January 1, 2017 bank guarantee for a declarative refund, VAT will have to expire no earlier than 10 months from the date of filing tax return in which the tax was claimed to be refunded. Previously it was eight months. The reason is subparagraph “c” of paragraph 5 of Article 2 of the Law of November 30, 2016 No. 401-FZ.

Changed the requirement for the surety agreement for the declarative procedure for VAT refunds

From July 1, 2017, the term of the surety agreement must expire no earlier than 10 months from the date of filing the tax return, in which the VAT amount to be reimbursed is declared. Before the change, the bank guarantee had to expire no earlier than eight months later.

Tax on personal income (Chapter 23 of the Tax Code of the Russian Federation)

The cost of assessing the qualifications of employees was exempted from personal income tax

Since 2017, Federal Law No. 238-FZ of July 3, 2016 “On independent evaluation qualifications". According to this law, special centers will conduct an independent assessment of the qualifications of individuals. The employer, with the written consent of the employee, will be able to send him to such an assessment and pay for its passage. Cm. " ".

By general rule if the employer pays for any services for his employee, then the latter has income in kind (clause 2 of article 211 of the Tax Code). Therefore, when paying an employee for an independent assessment of his qualifications, the company, as a personal income tax agent, should have included the amount of payment in the personal income tax base. However, in order to encourage independent assessment of qualifications, legislators have provided for tax "benefits". So, in particular, from January 1, 2017, income subject to personal income tax is not required to include the cost of an independent assessment of an employee’s qualifications for compliance with professional standards. These amendments were included in the list of income not subject to personal income tax(clause 21.1 of article 217 of the Tax Code of the Russian Federation). They are provided for by paragraph 1 of Article 1 of the Federal Law of July 3, 2016 No. 251-FZ.

Introduced a tax deduction for the cost of an independent assessment of qualifications

A person who himself pays for an independent assessment of qualifications for compliance with a professional standard, from 2017 will be able to receive a social deduction for the amount of expenses for such certification. Note, however, that there will be a limit on the amount of the deduction. Its value, together with some other social deductions, cannot exceed 120,000 rubles a year in aggregate. This is stated in the new subparagraph 6 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation (it was introduced by paragraph 1 of Article 1 of Federal Law No. 251-FZ of July 3, 2016).

Loyalty program bonuses exempted from personal income tax

From January 1, 2017, points and bonuses credited to a bank card of individuals under loyalty programs are not subject to personal income tax. We are talking, for example, about the situation when a person pays in restaurants, shops or gas stations bank card, and after a while a certain percentage of the spent amount is returned to his account (“ cash back"). This "bonus" is not taxable. income tax from 2017 subject to certain conditions. So, for example, for these purposes, bonuses must be returned to the card under the terms of a public offer. The legislators also provided that if the indicated points and bonuses are paid within the framework of an employment relationship, then the exemption from personal income tax will not apply. This is discussed in more detail in the new paragraph 68 of Article 217 of the Tax Code of the Russian Federation. It was introduced by paragraph 8 of Article 2 of the Federal Law of July 3, 2016 No. 242-FZ. Note that until 2017, bonuses under loyalty programs were subject to personal income tax in general order. This was reported by the Ministry of Finance, in particular, in Letter No. 03-04-06/69407 of January 13, 2015.

Social deduction for life insurance can be received at the place of work

From 2017, employees will be able to receive a social deduction for personal income tax in the amount of contributions under a voluntary life insurance agreement with the employer until the end of the year. The employer will be required to provide such a deduction starting from the month in which the employee applies for it. Corresponding amendments were made to Part 2 of Article 219 of the Tax Code of the Russian Federation.

Previously, individuals could receive social deductions under contracts for voluntary insurance life only through the tax office. To do this, it was necessary to wait until the end of the calendar year and submit a declaration to the INFS in the form of 3-NDFL. Since 2017, individuals have the right to choose the most convenient option for themselves: to receive a deduction either through the employer or through the tax.

The deduction in 2017 can be used if life insurance is paid:

• for myself;
• for a spouse (including a widow, widower);
• for parents (including adoptive parents);
• for children (including adopted children, who are under guardianship (guardianship)).

One-time cash payment for pension exempted from personal income tax

In January 2017, pensioners are entitled to a one-time cash payment for a pension in the amount of 5,000 rubles. "". This payment will not be subject to income tax. This is provided for by the new paragraph 8.5 of Article 217 of the Tax Code of the Russian Federation. The accountant can inform employees about this if they seek advice on this issue. The amendment was introduced by Federal Law No. 400-FZ of November 30, 2016 “On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation in Connection with the Adoption of the Federal Law “On Lump-sum cash payment citizens receiving a pension.

Expanded the list of tax agents for personal income tax

On January 1, 2017, more Russian organizations will be recognized as tax agents for personal income tax. So, from the indicated date, the new paragraph 7.1 of Article 226 of the Tax Code of the Russian Federation provides that tax agents are Russian organizations, making the transfer of amounts allowance, salaries, wages, other remuneration (other payments) to military personnel and civilian personnel (federal state civil servants and employees) of the Armed Forces of the Russian Federation. Such organizations will be required to register with the tax office at their location, withhold and transfer personal income tax from the payments indicated above. The legislators supplemented Article 83 of the Tax Code of the Russian Federation with an amendment on registration of such organizations. The amendment was introduced by Federal Law No. 399-FZ of November 30, 2016 “On Amendments to Articles 83 and 84 of Part One and Article 226 of Part Two of the Tax Code of the Russian Federation”.

The updated declaration 3-NDFL is applied

The personal income tax declaration for 2016 will need to be submitted in an updated form. Changes to the form of the declaration and the procedure for filling it out were made by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/552. Note that officials from the Federal Tax Service did not correct the entire declaration form, but only some of its sheets. So, for example, section 2 was updated, in which the base and personal income tax are considered, as well as sheets B, D2, Z, E1 F, I.

As for the adjustments themselves, for example, in sheet E1 “Calculation of standard and tax deductions”, the figure 280,000 was replaced by 350,000, since from 2016 the deduction for a child is provided until the month in which the taxpayer’s income taxed at a rate of 13% exceeds 350,000 rubles. Cm. " ".

Recall that individuals who must independently pay personal income tax and report on income submit 3-personal income tax no later than April 30 (clause 1 of article 229 of the Tax Code of the Russian Federation). At the same time, declarations are submitted and individual entrepreneurs on BASIC. Moreover, regardless of whether they had income during the year (letter of the Ministry of Finance of Russia dated October 30, 2015 No. 03-04-07 / 62684). Since April 30, 2017 is Sunday, and May 1 is a non-working holiday, the 3-NDFL declaration according to the updated form for 2016 must be submitted no later than May 2, 2017 (this is Tuesday). Cm. " ".

The deflator coefficient for calculating the value of the patent will be 1.623

The deflator coefficient is used to adjust the advance payments of foreign citizens from "visa-free" countries who work on the basis of a patent for hire from individuals (for personal, household and other similar needs), as well as in organizations or for individual entrepreneurs. These employees are required to make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1200 rubles. However, this amount is indexed annually taking into account the deflator coefficient and the regional coefficient (clauses 2 and 3 of article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2017 for these purposes will be 1.623. This is provided for by the Order of the Ministry of Economic Development of November 3, 2016 No. 698. In 2016, the value of the coefficient was 1.514 (Order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772).

Income tax (Chapter 25 of the Tax Code of the Russian Federation)

New income tax return form approved

The new income tax return was approved by order of the Federal Tax Service of Russia dated 10/19/16 No. ММВ-7-3/572. Also, this order approved the procedure for filling out a new declaration and its electronic format. It is necessary to report under the new form starting from the reporting for 2016. An income tax return for 2016 must be submitted in a new form no later than March 28, 2017 (clause 4, article 289 of the Tax Code of the Russian Federation).

Note that the new form of the declaration takes into account amendments to the Tax Code of the Russian Federation. So, in particular, sheet 02 of the declaration was supplemented with lines 265, 266 and 267, in which it is necessary to reflect the sales tax that reduces income tax. We also corrected sheet 03 “Calculation of income tax on income withheld tax agent". It added a line for dividends, "taxes on which are calculated at a rate of 13 percent." As a reminder, from January 1, 2015, the income tax rate on dividends received, respectively, by Russian organizations and individuals - tax residents of the Russian Federation, increased from 9 to 13 percent. Therefore, it was necessary to correct sheet 03.

Also, new sheets appeared in the new tax declaration:

• sheet 08 "Incomes and expenses of a taxpayer who has made an independent (symmetrical, reverse) adjustment." Self-adjustment is done by organizations that, in a deal between interdependent persons applied non-market prices and thereby underestimated the amount of tax (clause 6 of article 105.3 of the Tax Code of the Russian Federation);
• sheet 09 "Calculation of corporate income tax from income in the form of profit of a controlled foreign company" (CFC).

The cost of assessing the qualifications of employees can be included in the costs

As we said above, from January 1, 2017, the Federal Law of July 3, 2016 N 238-FZ “On Independent Assessment of Qualifications” comes into force. Cm. " ".

From 2017, employers will be able to include in other expenses the cost of an independent assessment of employees for their compliance with professional standards. To do this, we expanded the list of expenses taken into account when calculating income tax (new subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as amended by Federal Law No. 251-FZ of July 3, 2016).

Organizations will have the right to take into account the costs of an independent assessment, subject to two main conditions (clause 3 of article 264 of the Tax Code of the Russian Federation):

• an independent qualification assessment was carried out on the basis of an agreement on the provision of relevant services;
• an independent assessment of the qualifications of an individual who has concluded an employment contract with a taxpayer was carried out.

Keep in mind that the organization will need to have supporting documentation in order to recognize the cost of the attestation. For example, you will need to have the written consent of the employee who was sent for an independent qualification assessment (paragraph 2 of article 196 of the Tax Code of the Russian Federation). In addition, since 2017, in order to account for costs, the new paragraph 5 of clause 3 of Article 264 of the Tax Code of the Russian Federation defines the terms for storing documents confirming the costs of an independent assessment. They will need to be stored for at least 4 years.

Updated classification of fixed assets by depreciation groups

Since 2017, the new All-Russian Classifier of Fixed Assets (OKOF) has been applied. It was adopted and put into effect by the Order of Rosstandart dated December 12, 2014 No. 2018-st. In this regard, changes were made to the Classification of fixed assets, approved. Decree of the Government of the Russian Federation dated 01.01.2002 No. 1. Accordingly, from 2017, the classification of fixed assets will change according to depreciation groups. The new codes should be used for fixed assets that you put into operation from January 1, 2017. This is confirmed by the Letter of the Ministry of Finance dated November 08, 2016 No. 03-03-РЗ / 65124. Cm. " ".

Clarified the meaning of "controlled debt"

For the purposes of income taxation, a controlled debt is such a loan (credit) indebtedness in which the lender (lender) or the person who issued the security (for example, a surety or guarantee) is a foreign company directly or indirectly owning more than 20 percent authorized capital borrower, or a Russian organization affiliated with it. Previously, this followed from paragraph 2 of Article 269 of the Tax Code of the Russian Federation in 2016.

From January 1, 2017, the concept controlled debt will be clarified. Debt will be recognized as controlled (paragraphs 2-4 of Article 269 of the Tax Code of the Russian Federation):

• to a foreign related organization;
• before an organization that is considered interdependent in relation to a foreign counterparty;
• for which these organizations act as guarantors, guarantors, etc.

The clarifications are provided for in Article 1 of Federal Law No. 25-FZ dated February 15, 2016.

Controlled debt will be determined by the totality of loans

The amount of controlled debt will be calculated based on the totality of all taxpayer obligations that have signs of such debt (clause 3, article 269 of the Tax Code of the Russian Federation). This is provided for by the Federal Law of February 15, 2016 No. 25-FZ.

Preferential tax rates have been introduced for participants in regional investment projects

From January 1, 2017, participants of regional investment projects income tax will be charged:

• V federal budget- at a rate of 0 percent;
• to the budget of the subject of the Russian Federation - at the rate established by the regional authorities (from 0% to 10%).

There are more incomes that are not included in the tax base

From 1 January 2017 to tax base do not include income from services for the provision of guarantees (guarantees) if all parties to the transaction are Russian organizations (except for banks).

Clarified the concept of doubtful debt

From January 1, 2017, if the organization has a counter obligation ( accounts payable) to the counterparty, then only that part of the receivable that exceeds the existing accounts payable will be a doubtful debt.

Loss carry forward limit for 10 years was canceled

From January 1, 2017, the amount of loss can be carried forward to all subsequent years, and not just for 10 years, as it was before 2017. This is provided for by paragraph 25 of Article 2 of the Federal Law of 30.11. 2016 No. 401-FZ.

Approved a limit on the amount of loss that can be taken into account in 2017-2020

In the periods from January 1, 2017 to December 31, 2020, the tax base for income tax cannot be reduced for losses from previous years by more than 50 percent. This follows from paragraph 25 of Art. 2 of the Law of November 30, 2016 No. 401-FZ.

Changed the size of rates between the federal and regional budgets

In 2017–2020, income tax rates are:

• to the federal budget - 3 percent;
• V regional budget- 17 percent.

This follows from paragraph 26 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ. Until 2017, 2 percent went to the federal budget, and 18 percent to the regional budget. Cm. " ".

Clarified the procedure for calculating and using the allowance for doubtful debts

From January 1, 2017 annual amount reserve for doubtful debts cannot exceed 10 percent of annual revenue. During the year, the amount of the reserve cannot exceed (at the choice of the organization):

• or 10 percent of the previous year's revenue;
• or 10 percent of the proceeds for the current reporting period. The basis is the Federal Law of November 30, 2016 No. 405-FZ.

Corporate property tax

Information about the cadastral value of real estate must be taken from the Unified Register of Real Estate

Since January 2017, the Unified State Register of Rights (EGRP) has been merged with State cadastre real estate (GKN). As a result, the Unified State Register of Real Estate (EGRN) appeared. It is provided that from 2017, when calculating the property tax of organizations, information on the cadastral value of real estate must be taken from the Unified State Register of Real Estate (EGRN). Also, in relation to shopping and entertainment and business centers, it was clarified that such objects are recognized as objects in respect of which the purpose, permitted use or name specified in the USRN indicates the possibility of conducting the relevant types of activity (amended by Federal Law No. 401-dated 30.11.16 FZ).

Changed the procedure for paying property tax from the cadastral value, if information about the property was not entered in the register before January 1

Since 2017, for real estate not included in the regional lists until January 1, you need to pay tax at the cadastral value only from the next year. From January 1, 2017, only administrative and non-residential premises. At the same time, in relation to residential premises, the “cadastral” property tax will have to be paid regardless of when they were included in the corresponding list. The amendment is provided for by subparagraph “e” of paragraph 57 of Article 2 of Federal Law No. 401-FZ dated November 30, 2016.

Simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation)

The income limit has been increased to maintain the right to the simplified tax system

In 2017, it will be possible to apply the simplified tax system until the income of the “simplified” exceeds 150 million rubles. Previously (in 2016), the income limit without the deflator was 60 million rubles, and with the deflator - 79,740,000 rubles. Thus, more organizations and individual entrepreneurs will be able to apply the “simplification” and have more Money. The increase in the limit is provided for by Federal Law No. 401-FZ dated November 30, 2016.

Increased maximum income for the transition to the simplified tax system

We recall that switching to the simplified tax system is allowed from the beginning of next year (clause 1 of article 346.13 of the Tax Code of the Russian Federation). To do this, it is required to submit an application for such a transition to the tax office by December 31. Cm. " ".

It will be possible to switch to the simplified tax system from 2018 if the income for the nine months of 2017 is within 112.5 million rubles. Previously, the limit without taking into account the deflator coefficient was equal to 45 million rubles, and taking into account the deflator - 59,805,000 rubles. Thus, thanks to the amendments, more organizations and individual entrepreneurs will be able to switch to the simplified taxation system.

For comparison: if an organization is going to switch to the simplified tax system from 2017, then its income for January - September 2016 (nine months) should not exceed 59,805,000 rubles. (Order of the Ministry of Economic Development of October 20, 2015 No. 772). In 2017, for nine months it will be possible to have an income in the range of 112.5 million rubles. The amendment was introduced by Federal Law No. 401-FZ dated November 30, 2016.

Set a deadline for submitting a notification of the transition from UTII to the simplified tax system

As a general rule, organizations and individual entrepreneurs switch to the simplified tax system from the beginning of the calendar year (clause 1 of article 346.13, clause 1 of article 346.19 of the Tax Code of the Russian Federation). However, special rules are provided for taxpayers switching to a "simplification" from another special regime - UTII. They can work on the simplified tax system from the beginning of the month in which the obligation to pay the "imputed" tax ceased (paragraph 2, clause 2, article 346.13 of the Tax Code of the Russian Federation). To make the transition to the simplified tax system, organizations and individual entrepreneurs need to submit to the tax authority a notification of the transition to the simplified tax system, the form of which is approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829.

The deadline for submitting the said notification of the transition to the simplified tax system was not previously determined by tax legislation. Therefore, legislators amended paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation and prescribed that from 2017 a notification must be submitted no later than 30 calendar days from the date of termination of the obligation to payment of UTII. Previously, the issue of the deadline for filing a notification was regulated only at the level of clarifications from financiers (Letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-11-06 / 2/123). The amendment is provided for by Federal Law No. 401-FZ dated November 30, 2016.

Increased the threshold for the cost of fixed assets

In 2016, a company could use the simplified tax system if the residual value of its fixed assets did not exceed 100 million rubles. This value is required to be determined according to the accounting rules (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation). From 2017, the maximum value of assets will increase to 150 million rubles. Accordingly, from January 1, 2017, companies and individual entrepreneurs will have the right to rely on the new maximum limit on the residual value of their fixed assets. That is, the taxpayer has the right to switch to the simplified tax system from 2017 if, on January 1, fixed assets cost, say, more than 100 million, but less than 150 million.

Deflator coefficient suspended until 2020

The deflator coefficient was previously used to adjust the income limit at which a transition to the simplified tax system is possible, as well as marginal income, if exceeded, the right to “simplified” is lost (clause 2 of article 326.12, clause 4 of article 346.13 of the Tax Code of the Russian Federation). In 2016, this deflator was 1.329. It was approved by order of the Ministry of Economic Development of the Russian Federation of October 20, 2015 No. 772. For example, a taxpayer lost the right to use the simplified tax system if in 2016 his revenue after applying the coefficient exceeded 79.74 million rubles (60 million rubles × 1.329).

Since 2017, the deflator coefficient has been suspended until January 1, 2020. Before this date, it will not be necessary to index 120 and 90 million rubles for deflator coefficients, respectively. That is, these limits will not change for several years in a row. And for 2020, the deflator coefficient will be equal to 1 (clause 4, article 4 of the Federal Law of July 3, 2016 No. 243-FZ).

For more information about the listed changes in the simplified tax system, see "".

Updated book of income and expenses

Since 2017, organizations and individual entrepreneurs on the “simplified” system must keep an updated book of income and expenses, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n. The updated book has a new section V, in which taxpayers on the simplified tax system with the object "income" must show a sales tax that reduces the tax on the simplified tax system. Previously, there were no special lines in the book for trade collection. In addition, it will be required to stamp the book of accounting and expenses from 2017 if, in principle, the organization has such a seal. That is, the presence of a seal will become optional. Also, in column 4 "Income" of section I of the book, it is not necessary to indicate the profit of controlled foreign companies. This will be clarified in the order of completion of the book. Changes to the form of the book of accounting for income and expenses, as well as to the filling procedure, were made by Order of the Ministry of Finance of the Russian Federation dated December 7, 2016 No. 227n. This Order was officially published on December 30, 2016 and comes into force after one month from the date of its official publication and not earlier than the first day of the tax period under the simplified tax system (that is, the year). Therefore, the updated book must be applied from January 1, 2017. There is no need to redo the book of income and expenses, which was maintained in 2016.

Abolished special CBC for the minimum tax under the simplified tax system

Since 2017, a separate BCC has been canceled for the minimum tax paid by companies on the simplified tax system with the object “income minus expenses” (Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n).

The CBC used in 2016 to pay the single tax, arrears and penalties under the simplified tax system will also be used from 2017 to pay the minimum tax. In connection with this change, the minimum tax already for 2016 will need to be transferred to the CBC for the usual "simplified" tax - 18210501021011000110. See "".

Note that before, for companies on the simplified tax system with the object "income minus expenses" there were two separate codes. This caused confusion. If the company mistakenly transferred advances to the CBC of the minimum tax, then the inspectors charged penalties. This, of course, was unfair. Cm. " ".

On the simplified tax system it will be possible to take into account the costs of an independent assessment

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications” comes into force. We have already talked about this in the sections "Personal Income Tax" and "Income Tax" of this article. Cm. " ".

Starting next year, organizations and individual entrepreneurs on the simplified tax system with the object “income minus expenses” will be able to take into account the costs of an independent assessment of the qualifications of employees in expenses (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). For these purposes, the rules will apply, according to which the cost of such an independent assessment is taken into account in income tax expenses. That is, in particular, the organization and the individual entrepreneur will have to have at their disposal documents confirming an independent assessment.

Unified tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation)

Individual entrepreneurs were allowed to reduce UTII by insurance premiums "for themselves"

From January 1, 2017, individual entrepreneurs - employers will be able to reduce UTII by insurance premiums paid both for employees and "for themselves". Such an amendment was introduced by Federal Law No. 178-FZ dated June 2, 2016 to subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. Individual entrepreneurs will be able to reduce the "imputed" tax on contributions "for themselves" within 50 percent.

Note that earlier an individual entrepreneur who makes payments in favor of individuals was not entitled to reduce the “imputed” tax on his personal contributions(Letters of the Ministry of Finance of Russia dated July 17, 2015 No. 03-11-11 / 41339). “Simplified”, in turn, could do this (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). Legislators apparently decided to eliminate such inequality.

There will be a new composition of household services for UTII

From January 1, 2017, new editions will come into force of the All-Russian classifier types of economic activity (OKVED2) and the All-Russian classifier of products by type of economic activity (OKPD2). Accordingly, the list of household services for the purposes of UTII will need to be determined according to new classifiers. Codes for household services were established by the Government of the Russian Federation by its order of November 24, 2016 No. 2496-r (clauses 4 and 7 of article 1 of the Federal Law of July 3, 2016 No. 248-FZ). The previously valid OKUN (OK 002-93, approved by the Decree of the State Standard of Russia dated 06/28/1993 No. 163) will become invalid from January 1, 2017. This is provided for by the Order of Rosstandart dated January 31, 2014 No. 14-st.

Compared to the old classifier, most household services remain the same. For example, repair of clothes, shoes, household appliances, laundry services, hairdressing and beauty salons, etc.

Deflator coefficient K1 will not be increased in 2017

When calculating UTII basic return multiplied by the deflator coefficient (K1). In 2017, the value of the K1 coefficient will remain at the level of 2016 (that is, it will be equal to 1.798). This follows from the Order of the Ministry of Economic Development of November 3, 2016 No. 698. The same coefficient is established in Article 11 of the Federal Law of November 30, 2016 No. 401-FZ.

We add that earlier it was planned to set the deflator coefficient for UTII at once for the next three years. In 2017, K1 was proposed to be increased from 1.798 to 1.891, in 2018 - to 1.982, in 2019 - to 2.063. Such a project was proposed to be approved by the Ministry of Finance. You can get acquainted with the project at this link. For more on this, see "". However, in connection with the publication of the Order of the Ministry of Economic Development of November 3, 2016 No. 698, such a proposal has lost all relevance.

A new UTII declaration has been introduced

By order of the Federal Tax Service of Russia dated 10/19/2016 No. ММВ-7-3/574, amendments were made to the form of the tax declaration for UTII and the procedure for filling it out. The format for submitting the declaration in electronic form has also been adjusted. New form tax return will be applied starting from the reporting for the 1st quarter of 2017.

Significant changes in the form of the declaration has not undergone. The main innovation is the revised section 3 "Calculation of the amount of a single tax on imputed income for taxable period". In particular, the formula for calculating the amount of a single tax by those taxpayers who make payments in favor of individuals has been changed. The new formula will allow individual entrepreneurs with employees to reduce the calculated amount UTII amount fixed contributions"for myself".

Introduced a notification procedure for the transition from UTII to the simplified tax system

From January 1, 2017, organizations that have stopped using UTII and are switching to the simplified tax system must notify the tax office. The notice period is no later than 30 calendar days from the date of termination of the obligation to pay UTII. The innovation was introduced by paragraph 47 of Article 2 of the Federal Law of November 30, 2016 No. 401-FZ.

Unified agricultural tax (Chapter 26.1 of the Tax Code of the Russian Federation)

More companies will be able to apply ESHN

From January 1, 2017, the proceeds from the sale of agricultural products for the Unified Agricultural Tax will need to be determined differently. A 70 percent share of income from the sale of agricultural products can be calculated taking into account income from the sale of ancillary services (sowing crops, pruning fruit trees, harvesting, grazing, etc.). Previously, such income was not taken into account. The relevant amendments are provided for by Federal Law No. 216-FZ dated June 23, 2016.

Agricultural producers providing agricultural services, intending to switch from January 1, 2017 to the payment of unified agricultural tax, must notify the tax office at the place of registration no later than February 15, 2017. However, they will be able to switch to a preferential special regime provided that the services provided are subject to subparagraph 2 of paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation and the share of income received from the sale of these services in 2016 is at least 70 percent.

It will be possible to take into account the costs of an independent assessment on the Unified Agricultural Tax

Since 2017, the Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications” comes into force. We have already written about this above. From 2017, organizations using the ESHN will be entitled to take into account the costs of attesting employees according to professional standards. This is provided for by subparagraph 26 of paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation (as amended by Federal Law No. 251-FZ of July 3, 2016).

In case of non-receipt tax notices and non-payment of transport tax, an individual is obliged to report to the tax office that he has a vehicle. Such notification shall be submitted in respect of each vehicle by 31 December of the year following last year, with copies of title (title certifying) documents attached.

From January 1, 2017 for failure to report ( untimely message) about availability Vehicle will be introduced tax liability. The amount of the fine is 20 percent of the unpaid tax amount (clause 12, article 1, part 3, article 7 of the Federal Law of April 2, 2014 No. 52-FZ).

Until January 1, 2017, there was a transitional period that allowed citizens who declared the presence of property or vehicles in respect of which property or transport tax was not paid, to start paying tax from the year in which the presence of such an object was declared. On January 1, 2017, the transition period ended. Therefore, in the event that the tax inspectorate receives information about property objects from external sources(Rosreestr authorities, traffic police departments) the tax in respect of these objects will be calculated for the previous three years, and the above penalty will be charged (clause 5 of article 7 of the Federal Law of 02.04.2014 No. 52-FZ).

Insurance premiums for pension, medical and insurance for temporary disability and connection with motherhood (Chapter 34 of the Tax Code of the Russian Federation)

The Tax Code of the Russian Federation has a new chapter on insurance premiums

Increased income limits for calculating insurance premiums

In 2017, the base for calculating insurance premiums to the FSS (in case of temporary disability and in connection with motherhood) will be 755,000 rubles, and the base for calculating contributions to the PFR at the “regular” rate will be 876,000 rubles. Such limits are determined by Decree of the Government of the Russian Federation of November 29, 2016 No. 1255. Recall that from income exceeding the maximum base value, contributions to the Social Insurance Fund are not charged, and contributions to the Pension Fund are paid at the rate of 10%, not 22%. As for the “medical” contributions in the FFOMS, for them the maximum amount of the base is not established, therefore, these contributions are paid from all taxable payments. Cm. " ".

It is necessary to change the form of the card for accounting for accrued payments and insurance premiums

To take into account salary and other remuneration, insurance premiums from such payments for each employee, it is necessary to keep records. This was also required by law until 2017 (Part 6, Article 15 of Federal Law No. 212-FZ dated July 24, 2009). It was possible to keep such records in free form. However, officials from the PFR and the FSS recommended using the accounting card they developed for this (PFR Letter No. AD-30-26 / 16030, FSS RF No. 17-03-10 / 08 / 47380 dated 09.12.2014).

In 2017, the rule on the need to keep records of insurance premiums will be provided for already in paragraph 4 of Article 431 of the Tax Code of the Russian Federation. Accounting, as before, can be kept in any form, therefore, an organization or individual entrepreneur has the right to independently develop a card for accounting for accrued payments and insurance premiums. However, you can not develop a new card form, but simply correct the previously used form and replace, in particular, references from Federal Law No. 212-FZ of July 24, 2009 to the Tax Code. For more information about the form of the new card from 2017, see "".

Calculation of insurance premiums must be submitted to the IFTS

The calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance from next year must be submitted to the Federal Tax Service. The form for calculating insurance premiums, which has been used since 2017, was approved by order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551.

The new form of calculation for insurance premiums, applied since 2017, will replace the previously existing form for calculating RSV-1 insurance premiums, which was submitted to the territorial bodies of the PFR. However, from next year, the calculations will be submitted to the IFTS. Cm. " "

Established a single deadline for the submission to the IFTS of the calculation of insurance premiums

The deadline for payment of contributions in 2017 remained the same - the 15th day of the month following the month for which contributions were accrued. However, the deadline for the payment of insurance premiums has changed. A new calculation for insurance premiums will need to be submitted to the IFTS no later than the 30th day of the month following the reporting period (quarter, six months, 9 months and a year). This follows from paragraph 7 of Article 431 of the Tax Code. Accordingly, for the first time, it will be required to submit to the tax office the calculation of insurance premiums, approved by order of the Federal Tax Service No. ММВ-7-11/551 dated 10.10.2016, for the 1st quarter of 2017. However, April 30th is Sunday. Then May 1 (Monday) is a non-working holiday. In this regard, for the first time, it is necessary to report to the Federal Tax Service on insurance premiums using the new calculation form no later than May 2, 2017. Cm. " ".

Recall that before the calculation in the RSV-1 form had to be submitted to the UPFR:

• "on paper" - no later than the 15th day of the second calendar month following the reporting period;
• in electronic form - no later than the 20th day of the second calendar month following the reporting period.

Since 2017, the method of submitting payments for insurance premiums does not affect the deadline for submitting to the IFTS. Regardless of the method (“on paper” or in electronic form), calculations must be submitted no later than the 30th day of the month following the reporting period.

Introduced a new basis for recognizing statements as not submitted

If in the calculation of insurance premiums submitted to the IFTS, the data on the total amount of contributions for pension insurance do not match the amount of these contributions accrued for each individual, the calculation will be considered not presented. In such a situation, the tax authorities will have to send a notification to the insured about the identified discrepancy. Within five days from the date of its receipt, the insured will be required to submit an adjusted calculation. In this case, the date of its submission will be the date of the initial submission of reports.

If the requirement of the tax authorities is ignored and the revised calculation is not submitted, then the unified calculation of insurance premiums will be considered not submitted. This follows from paragraph 7 of Article 431 of the Tax Code of the Russian Federation, which has been in force since 2017.

Also in 2017, the tax authorities will not accept the calculation if it contains incorrect data of individuals. We are talking about errors in the full name, SNILS and TIN. Thus, it makes sense to double-check the data before submitting a new calculation.

In 2017, the IFTS will not accept a single calculation of insurance premiums if the total amount of contributions for the company for the last three months is not equal to the amount for all employees (clause 7 of article 431 of the Tax Code of the Russian Federation).

Refined calculations for insurance premiums for periods up to 2017 must be submitted to the funds

Despite the fact that since 2017 pension, medical and insurance contributions for VNiM have come under the control of the Federal Tax Service, updated calculations for periods that have elapsed before January 1, 2017 must be submitted to the Pension Fund of the Russian Federation and the FSS using the previous forms RSV-1 and 4-FSS . So, for example, if in January 2017 the organization decides to clarify RSV-1 for 2016, then the revised calculation will still need to be submitted to the PFR unit in the RSV-1 form approved by Resolution of the PFR Board dated 16.01.2014 No. 2p . The PFR authorities will transfer the corrected information for previous periods to the tax authorities on their own (Article 23 of Federal Law No. 250-FZ of July 3, 2016). The tax authorities themselves will not accept "updates" for past periods.

Determined the procedure for the return of overpayments that arose before 2017

Legislators have provided for the procedure for the return of overpaid insurance premiums for periods before January 1, 2017. Decisions on the return of overpaid amounts from 2017 will be made by extra-budgetary funds (PFR and FSS). Accordingly, with a request for a refund, you must contact territorial subdivisions PFR or FSS. However, the tax inspectorate will return the overpayment. This procedure was prescribed in Article 21 of the Federal Law of July 3, 2016 No. 250-FZ. If the overpayment is formed after January 1, 2017, then for its return (or offset), of course, you need to contact the Federal Tax Service.

Saved premium rates

The tariffs for pension, medical and insurance contributions for temporary disability and in connection with motherhood will not change in 2017. So, if an organization does not have the right to apply reduced tariffs, then in 2017 it must accrue contributions at basic tariffs. They are listed in the table.

Where	Why	Insurance premium rates, %
To the Pension Fund at the OPS		22
	Payouts exceed base limit	10
To the Social Insurance Fund for temporary disability and motherhood	Payouts do not exceed the base limit	2,9
	Payouts exceed base limit	No need to count
FFOMS: rate in 2017 year	–	5,1

A new procedure for filling out payment orders for the payment of contributions is applied

It is necessary to transfer insurance premiums from 2017 (except for contributions "for injuries") to the Federal Tax Service, and not to funds. Due to this payment order To pay fees, please complete the following:

• in the field TIN and KPP of the recipient of funds - TIN and KPP of the corresponding tax authority administering the payment;
• in the "Recipient" field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection administering the payment;
• in the KBK field - code budget classification, consisting of 20 characters (numbers). In this case, the first three characters, denoting the code of the chief administrator of budget revenues, should take the value "182" - the Federal Tax Service.

Introduced new CBC for the payment of insurance premiums

Since 2017, insurance premiums (except for “injury” premiums) must be paid according to the details of the tax inspectorates. At the same time, the BCC for insurance premiums has changed since 2017. The table shows the new codes that need to be applied starting with January 2017 payments. Send insurance premiums for December 2016 to the "old" KBK.

New BCCs for insurance premiums from 2017

Type of contributions	New KBK
Pension contributions	182 1 02 02010 06 1010 160
Contributions to the FFOMS (medical)	182 1 02 02101 08 1013 160
Contributions to the FSS of the Russian Federation (for disability and maternity)	182 1 02 02090 07 1010 160
Contributions for injuries	393 1 02 02050 07 1000 160
Additional pension contributions at tariff 1	182 1 02 02131 06 1010 160 if the tariff does not depend on the special assessment; 182 1 02 02131 06 1020 160 if the tariff depends on the special valuation
Additional pension contributions at tariff 2	182 1 02 02132 06 1010 160, if the tariff does not depend on the special assessment; 182 1 02 02132 06 1020 160 if the tariff depends on the special valuation

Introduced an additional condition for maintaining the right to reduced tariffs

The amendments do not provide that the new provisions apply to legal relations of past periods. The new chapter of the Tax Code of the Russian Federation "Insurance contributions" will come into force on January 1, 2017. We believe that it is from this date that it is necessary to take into account the value of the STS income to determine the legitimacy of calculating contributions at reduced rates. Accordingly, even if, at the end of 2016, revenues exceed 79 million rubles, then insurance premiums from the beginning of 2016 will not need to be recalculated at generally established rates.

Separate units have new responsibilities

Serious changes since 2017 have been recorded for organizations with separate divisions. Before, we recall that it was required to transfer contributions and submit reports at the location of a separate subdivision if the subdivisions had their own bank account and separate balance sheet. This was provided for by Part 11 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ.

Since 2017, the condition on the presence of a current account and balance has disappeared from the Tax Code of the Russian Federation. Therefore, Russian separate divisions that are authorized to accrue remuneration and other payments in favor of individuals will be required to independently transfer contributions (except for “injury” contributions) and submit calculations for insurance premiums to the Federal Tax Service at the place of their registration. Even if they don't have their own bank account and they are not allocated to an independent balance sheet (clause 11, article 431 of the Tax Code of the Russian Federation).

Note that the new provisions of the Tax Code of the Russian Federation do not provide that from 2017 the parent organization has the right to “take on” the obligation to pay insurance premiums and make settlements for a separate subdivision that does not have an account and balance sheet, but is empowered to pay salaries and other remuneration to individuals. persons.

Adjusted daily allowance limits, not subject to contributions

In 2016, the entire daily allowance specified in the collective agreement or in a local regulatory act was exempted from contributions. However, from January 2017 the situation will change. It will be possible not to pay contributions only from an amount not exceeding 700 rubles for domestic business trips, and from an amount not exceeding 2,500 rubles for business trips abroad. This is enshrined in paragraph 2 of Article 422 of the Tax Code of the Russian Federation. That is, in fact, since 2017, the same limits apply for daily allowances as for personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation).

With regard to contributions "for injuries" everything will remain the same. In 2017, per diems will be exempted from these contributions in full. After all, they, as before, will not be covered by the Tax Code of the Russian Federation.

Clarified the procedure for determining the base for income in kind

Starting from 2017, the Tax Code of the Russian Federation will include a clarification on how to determine the taxable base for income in kind. Previously, the base included the cost of goods, works or services specified in the contract. Starting next year, the price will need to be determined in accordance with the rules of Article 105.3 of the Tax Code of the Russian Federation, that is, based on market prices. Separately, it is stipulated that VAT is not excluded from the taxable base (clause 7, article 421 of the Tax Code of the Russian Federation).

I will apply the penalties provided for by the Tax Code of the Russian Federation to contributions.

From 2017, for violations related to insurance premiums (except for “injury” contributions), the tax service will be held accountable. Moreover, all penalties related to taxes will also apply to contributions. So, for example, for failure to submit a quarterly calculation of contributions, the payer of insurance premiums can be fined under Article 119 of the Tax Code of the Russian Federation - a fine of 5 percent. For a gross violation of the rules for accounting for the base for contributions, a fine may be applied under Article 120 of the Tax Code of the Russian Federation. That is, tax penalties fully apply to insurance premiums. Previously, for example, there was no such fine as “violation of the base accounting rules” at all. Thus, we can say that there will be more fines from 2017.

Individual entrepreneurs on DOS will determine income differently for calculating pension contributions

The amount of pension contributions that an individual entrepreneur must pay "for himself" depends on the amount of his income. Starting from 2017, the rules for determining income for a number of individual entrepreneurs will change. So, for example, in 2016, the income of an entrepreneur on OSNO was considered his revenue, not reduced by deductions. This means that contributions to the Pension Fund should be considered as a percentage of all taxable income, excluding professional deductions (Letter of the Ministry of Labor of Russia dated December 18, 2015 No. 17-4 / OOG-1797). But in 2017 things will change. When calculating contributions “for oneself”, an individual entrepreneur on OSNO should be guided by subparagraph 1 of paragraph 9 of Article 430 of the Tax Code of the Russian Federation. And income, according to this rule, should be determined in accordance with Article 210 of the Tax Code of the Russian Federation, which is devoted to the tax base, that is, the difference between income and deductions. This means that individual entrepreneurs will begin to calculate pension contributions not from the total amount of their income, but from the difference between income and professional deductions. This was also confirmed by the Ministry of Finance of Russia in a letter dated October 25, 2016 No. BS-19-11/160.

Injury insurance premiums

Insurance premiums "for injuries" will continue to control the FSS

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (“injury contributions”) will continue to be administered and controlled by the FSS bodies. That is, this type of contribution was not transferred to the tax authorities.

Approved a new calculation for insurance premiums "for injuries" (4-FSS)

Insurers will need to summarize information on insurance premiums “for injuries” in a separate calculation of 4-FSS. The new calculation form 4-FSS, applied since the 1st quarter of 2017, was approved by order of the FSS dated September 26, 2016 No. 381 “On approval of the calculation form for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenses for the payment of insurance coverage and the procedure for its completion. Insurers will need to submit a new calculation of 4-FSS in 2017 to the FSS, as before, on a quarterly basis. Deadlines for 2017 will not change. “On paper”, a new calculation will need to be submitted no later than the 20th day of the month following the reporting (billing) period (i.e., quarter). In electronic form - no later than the 25th, respectively. Thus, the method of submitting the 4-FSS calculation will continue to affect the allowable deadlines for its submission.

Introduced a penalty for non-compliance with the method of presenting the calculation of 4-FSS

From 2017 will appear the new kind offenses - non-compliance with the procedure for reporting on contributions "for injuries" (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). If, after January 1, 2017, the calculation of contributions “for injuries” is submitted on paper instead of the mandatory electronic form, then the insured will be fined 200 rubles. The FSS authorities will fine for this. Previously, there was no such penalty.

FSS bodies granted new rights

Since 2017, FSS units will have new rights that they can use as part of the administration and control of “injury” contributions. New powers were granted to the FSS bodies by subparagraph "a" of paragraph 3 of Article 3 of the Federal Law of 03.07. 2016 No. 250-FZ. From next year they will be able to:

• call policyholders and demand explanations regarding the calculation and payment of contributions;
• determine the amount of insurance premiums by calculation;
• gain access to banking secrecy to control contributions;
• initiate bankruptcy proceedings for an insured who does not pay premiums;
• request information classified as "tax secret".

Adjusted the law on insurance premiums "for injuries"

Insurance premiums “for injuries” in 2017, as before, will be regulated by Federal Law No. 125-FZ of July 24, 1998. However, earlier this law contained many norms that referred to the Federal Law of July 24, 2009 No.<О страховых взносах>. In this regard, the Federal Law of July 24, 1998 No. 125-FZ was supplemented with new provisions. So, in particular, it was written:

• settlement and reporting periods;
• calculation procedure and terms of payment of insurance premiums.

20545

When they start cutting us

In chapter

According to the results of August, the volume of the Reserve Fund decreased by 18.4%. This year, the Ministry of Finance has already used its funds three times to cover the budget deficit, allocating 1.17 trillion rubles for this purpose. By September, 2.09 trillion rubles remained in the fund, and the pace of spending is such that by the end of the year the stash can shrink to mere crumbs - only 980 billion. Next in line is the National Wealth Fund with a reserve of 4.7 trillion rubles.

In the context of a protracted crisis or recession, they may well not be enough to hold out in the period between the parliamentary and presidential elections. And then what? The only way out is to raise taxes.

Russia has no right to come to the 2018 elections exhausted. So, in order to improve economic situation There is a clearly limited time period - 2017. What is he preparing for us? There are two main fears - rising prices and raising taxes. But we already know from previous crises how belt-tightening kills the economy while also provoking protest.

What are the departments thinking?

Presidential aide Andrei Belousov recently pleased the public with a statement that "taxes should always only be reduced." This was a response to the ideas of the Ministry of Finance regarding the increase in basic taxes, in particular VAT, personal income tax, income tax and insurance premiums. An increase of 1 percentage point for each of the key taxes can bring to the treasury from 170 to 324 billion rubles. Nevertheless, there is no information from the government yet about the readiness to raise taxes in the coming year.

But according to our data, several departments are simultaneously preparing their proposals to increase taxes.

Other tricks are being considered. For example, a reduction in insurance premiums with a simultaneous increase in VAT. But in any case, this will not happen before the presidential elections, that is, somewhere by the end of 2018. The Ministry of Finance will present its plans to the general public only after the parliamentary pre-election passions subside. If he presents.

Stable individuals

As is known, Russian system taxation works with two types of payers - legal entities and individuals. The latter contribute to the treasury transport payments, taxes accrued on property and any types of income of individuals - personal income tax. Receipts from individuals are the most reliable, predictable and stable source of financial income for the state. The list of taxes paid by organizations is more diverse and depends on a number of specific circumstances.

Personal income tax - the employer deducts the well-known 13% from wages. The Kremlin and the Duma are considering raising this rate to 15%, but not before 2019. And in 2017, the Ministry of Finance plans to receive 3.4 trillion rubles from this tax.

The battles over the introduction of a progressive scale of personal income tax do not subside. The incomes of a couple of the first hundred Russians cover the earnings of all other fellow citizens. They not only resisted raising taxes for a long time, but also frankly blackmailed them - raise them, we will take everything offshore. Now that anti-offshore legislation has been brought to life, and control over foreign accounts will come into force in 2018, it's time to raise taxes on the income of the rich, if not to the European 50%, then at least double the current one, to 25%. It will be difficult to push such an increase through the Duma and the Federation Council, which are entirely made up of millionaires, but they will apparently begin to withdraw a couple of percent (up to 15%) from their fat incomes.

Property tax is an annual payment for real estate. Unfortunately, apartments, dachas and garages, minus a few "supposed" square meters will now cost our citizens much more. The calculation from the cadastral value has already led to the fact that payments for land and cottages have jumped at times, or even by orders of magnitude in a couple of years. From a purely formal couple of hundreds of rubles a year, now the tax “surprises” with several thousand. And this is not the limit. Now that everyone has been counted, i.e. conducted a cadastralization and assessment of objects, taught people the importance of this law, we should expect a gradual increase in rates. It will be difficult to reproach the government and legislators - who owns expensive property, let him not forget to unfasten the state, so to speak, to share. However, errors in the cadastral valuation have already become a place of eternal battles. Sometimes prices differ significantly from market prices. Our publication has repeatedly come out with an offer itself, and now it hears support from experts - if the state is sure that its cadastral value is 30% lower than the market, then let it be ready with an open offer on this assessment and buy it out. If the statistics do not lie, then even having lost in a couple of places, the state should inevitably get rich on average. However, we do not see support for such an initiative from Rosreestr and Duma members.

WITH transport tax more difficult. It is paid by the owners of cars and other vehicles. Now the amount of this tax depends on the engine power specified in the vehicle passport, and is paid with each horsepower. But that's for now. A draft law has been submitted to the State Duma proposing to abolish the tax altogether, including the payment in the cost of fuel, which, according to preliminary calculations, will increase the cost of 1 liter of gasoline by 53 kopecks.

Save streams!

Unofficial fees, but in fact hidden taxes, and from physical, and from legal entities constantly growing one way or another. In 2017, companies will mainly have to deal with the consequences of these often ill-conceived and harmful for the country's economy implementations in their budgets. Companies will definitely be dissatisfied with the new property tax scheme. Until now, it was calculated on the basis of the inventory value, but now the basis for the calculation will be the cadastral value - practically market value and not always adequate. You will have to pay in a new way from the spring of 2017 - for 2016. In connection with the introduction of the state monopoly on cadastral valuation real estate, homeowners are deprived of a number of rights in terms of revaluation of the established value, including the right to appeal the results of the assessment.

This reform could be ruinous for small businesses. The load on a business based on retail or production space will increase, which will affect prices and even the very ability to continue business. Small companies will generally be forced to close down, which means that cafes and shops will most likely close, and with them many streams of budget revenues will dry up.

Some farms howled at the bills they have to pay. Land under radish or rye in hundreds of hectares is calculated based on market prices for garden plots nearby.

The problem will be aggravated by a new type of cash registers (KKM) - with the transfer of data to the Federal Tax Service via the Internet, which will become mandatory. From February 1, 2017, only new type cash registers will be registered. Yes, the chicken pecks at the grain. But is it worth cutting off her head in order to feed herself for one day?

Every hostess knows: if she does not have enough money, the surest way is to cut costs. So the experts agree that it is time for the state to cut its costs, and first of all the costs of maintaining the immensely bloated state apparatus. The Ministry of Finance of the Russian Federation also looked after this path, proposing to reduce “unprotected” budget expenditures by 6% in 2017 and by 9 and 11%, respectively, in 2018 and 2019.

Mikhail Subbotin, Senior Researcher, IMEMO RAS:

“We can't raise taxes now. The Russian economy is in a state of deep recession, no matter how figuratively the experts characterize it, at the bottom, pushed off the bottom, or the bottom is somewhere ahead. To push off and swim out, there are two forces - investment and domestic demand. The situation with investments is well known. These are sanctions and counter-sanctions, moreover, to push investors out of Russian economy began long before the imposition of sanctions. What remains is domestic demand. For its growth, a high solvency of the population is needed - it is this that motivates active trade and, accordingly, production. Raising taxes stifles this second force. Despite the fact that they have already been indirectly increased by introducing all sorts of quasi-taxes, in particular "Platon", fees for major repairs, and so on.

I think next year we need to deal with the mutual settlement of these two systems - tax and quasi-payments. And we already see examples of some kind of regulation of payments parallel to taxes. The government is trying to somehow minimize the consequences by introducing all sorts of benefits.

It is unlikely that now, in the current state of the budget, the authorities can cut taxes, which would be useful and effective. IN tax system hard to find resources. Theoretically, there are possible ways to regulate with the help of some special regimes through rationalization.

Specifically

A vivid example of insane spending is the Russian Pension Fund, which is the world champion in terms of the number of employees. The staff of the PFR is 121,670 people.

The second place is occupied by the Social Security Administration in the USA, where there are 2 times fewer employees - about 60 thousand. Given that the population of the United States is more than twice that of Russia, and the amount of pension and social payments almost 9 times higher.

The fund's Russian staff exceeds the Swedish one by 122 times, despite the fact that this service is considered the most efficient in the world. The well-known Swedish economist Anders Åslund calculated: if we extrapolate the experience of his country to Russia, then a normal state pension fund should not exceed 14 thousand people.

Japan is similar in population to Russia. And there, the pension service Nihon Nenkin Kikou costs 27,000 people, and there are only 15,000 full-time employees.

In addition, it takes millions of square meters of office space to equip jobs for Russia's bloated staff.

Comments 6

Daria Arutyumova 24.12.2016 00:24

It's not really an option. Sergei Mironov correctly noted that the Socialist-Revolutionaries believe new system unfair. Our party has long been warning about the dangerous prospects for low-income citizens to remain on the street as a result, without pulling the increased state appetites.

It doesn't matter who I am 10.02.2017 22:33

If it comes to this and there is no uprising of the people in the Russian Federation, I will apply for political asylum in the United States. If only not to live in this nightmarish country of Russia.

vladimir martynov 24.02.2017 16:20

Vovik doesn’t have enough food for the servants, so the people need to be skinned for the last time. and the economy? and to hell with her, because it’s easier to eat from someone else!!!

vladimir ace 27.02.2017 14:44

It is necessary to reduce the salaries of officials by at least 5 times.
Give the opportunity to raise agriculture.
Strives to enter the global high-tech market.
To stop and cut to the root theft and bribery in the highest echelons of power!!!

Victoria Eremina 27.03.2017 12:29

The Government of the Russian Federation has already planned salary increases for deputies, prosecutors and other employees of 45.6 billion rubles, and in 2018 it is again planned to increase the salaries of officials, and their number is increasing, multiplying like amoebas. And there used to be 4 aunts in 2 x offices and safely served all pensioners, and now there are more PFR employees than their own pensioners and they are sitting behind windows (so as not to pick up an infection from a poor pensioner), and in the offices pasted over with wallpaper to the floor of this pensioner's salary for one roll. not to mention salaries management and real estate abroad, and the workers themselves are not offended by earnings. And it is high time for Siluanov to introduce a tax on the air that we inhale and exhale, precipitation, on the ground that we trample, for every farts and bulges and other unaccounted for ...

The main change in 2017 is that the PFR, MHIF and FSS contributions are transferred under the administration of the Federal Tax Service (and they must be paid according to new CSC to the Tax Office). In addition to contributions from the FSS NS.

Where to apply	What reporting	Submission deadline
since 2017
IFTS	Unified social insurance fee (ESS) (except for FSS contributions for injuries)	Quarterly no later than the 30th of the following month: I sq. - May 2, 2017; II quarter. - July 31, 2017; III quarter. - October 30, 2017; IV quarter. - January 30, 2018
FIU	SZV-M	Monthly, within 15 days (was 10 days) after the end of the month
FIU	Report on insurance experience SZV-experience	Annually no later than March 1 of the following year (until March 1, 2018)
FIU	SZV-ISH	Submission deadline not yet confirmed
FSS	(FSS NS and PZ) Calculation of contributions for injuries	Quarterly: on paper - no later than the 20th day of the next month, electronically - no later than the 25th day of the next month
for 2016
FIU	RSV-1	Not later than February 15, 2017 paper, until February 20 - electronic payment
FSS	4-FSS	Until January 20, 2017 - paper, until January 25 - electronic report

As we can see from the table: it has not become easier for anyone, the reports have only increased.

It is possible to set off contributions against future payments only within the framework of one contribution (clause 1.1 of article 78 of the Tax Code of the Russian Federation). Those. contributions for injuries cannot be credited in the contributions of the FSS, or the PFR in the FFOMS.

You can generate a zero simplified tax system and send it to the IFTS online with. And you can do it absolutely free.

minimum wage

IP payment to the FIU

From January 1, 2017, you need to pay a contribution to the FIU according to the new CCC and to the IFTS.

Also, since 2017, if reporting is late, no penalty in the form of a maximum payment will be charged (154,851.84 rubles in 2016).

Contributions to the PFR: (7500 * 26% * 12) \u003d 23400 rubles.

Contributions to the FFOMS: (7500 * 5.1% * 12) = 4590 rubles.

The total insurance premium for IP in 2017 will be: 27,990 rubles.

In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 27,990 rubles (pay before December 25). With income from 300,000 rubles (cumulative for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the Pension Fund) . Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

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