Topic at a meeting of the President with heads of Russian industrial companies raised the business Ombudsman Boris Titov. He offered to allow entrepreneurs to choose the scheme of VAT payment to work.
This proposal already has a negative opinion of the Ministry of Finance, said Titov. The President instructed the Ministry to review the proposal. «We are ready here to work, to look at the pros and cons. Weigh it all and then present their proposals,» responded the Minister of Finance Anton Siluanov (quoted by Interfax).
Titov has already voiced the proposal at the meeting with the President on April 30. He explained that for small businesses working without value added tax is a problem when they deliver products to a larger market players: the latter, having no input VAT, you must pay it themselves, which makes them contracts with small business unattractive.
For example, the company buys materials for 100 rubles and sells goods for 200, cites the example of the head of tax and legal, KPMG Mikhail Orlov. A VAT payer receives from the vendor a Deposit of 100 RUR and RUR 18 VAT. Your buyer will be billed for 200 rubles plus 36 rbl. of the VAT — in the result list 18 rubles to the budget and will make a profit of 100 rubles.
Company operating under the simplified scheme, paying for the same materials 118 rubles and sells the product for 200, but input VAT reduces its profit. «This is a significant expense for those who have material costs in the production very much,» says Orlov. To save profit, they increase the selling price by the amount of the VAT. The company-the buyer cannot deduct this VAT, and services get more expensive.
«Many businessmen complained earlier that the company in the ordinary system of taxation, large and medium, don’t want to work with them, if VAT is not invoiced. If this problem will be solved, it will facilitate the involvement of small business in a business turnover», — said a member of the Presidium of «OPORA Russia» Alexey Nebolsin. In his words, «Support» was proposed to the Finance Ministry 5 years ago.
Increase costs for small business it will not, because the tax can be imposed to offset any further, I am sure nebol’sin. And although the VAT is a serious headache, it allows you to sign lucrative contracts.
The Tax code already made similar amendments to resident SKOLKOVO, reminiscent of the eagles. «Now we see several years of application of law and observed numerous abuses, which the Ministry of Finance feared, — that is, the system is viable,» he concludes.
An expert close to the Finance Ministry, told RBC that this question has long been discussed, but ultimately it all depends on how the measure will be formulated. Under current rules, taxpayers using the simplified system of surrender Declaration just once a year convenient for them: in writing or in electronic form. If they get to claim the VAT deductions, reporting will have to pass four times a year — and strictly in electronic form.
Assistant to the President Andrei Belousov at the meeting with the President proposed another variant of the scheme, in which the company, exposing the account to the buyer, will provide their input VAT which they have paid when purchasing raw materials. According to Belousov, the scheme is more soft, however it is more complicated to administer.
«The taxpayer will not pay more or less, but the administrative burden would be higher because the tax calculation will become more complicated,» says Orlov. — It is necessary to calculate the entire input VAT, which is not always possible to calculate immediately at the time of sale. This is often done at the end of the tax period. Another problem: how to explain to customers why I put up VAT in this volume».
Also, difficulties may arise from the point of view of information processing on taxes in the electronic system of tax inspection: due to the differences in the size of the price and tax payers will get into a suspicious area automatically — in the truest sense of the word, warns eagles. «The first variant is more convenient, besides, already tested on the residents of SKOLKOVO,» he said.