The head of the Federal Tax Service told about the nuances of taxation in relation to self-employed
Mikhail Mishustin, the head of the Federal Tax Service, commented on a number of nuances of taxation with respect to the category of the population, which is called “self-employed”. He gave comments during the Eastern Economic Forum - 2018.
Among other things, he spoke about what work mechanisms are used or will be used for relations with the self-employed. Mishustin commented on the announcement of a special tax regime for self-employed, which was developed by the Ministry of Finance, as reported by TASS.
In particular, he stated that the term “self-employed” should be defined in a specific way in the Tax Code. For the head of the Federal Tax Service itself, this term means a citizen of the Russian Federation who does not have an employer. A citizen sells services or goods that he himself has produced, and this process goes without intermediaries.
The self-employed, according to the head of the agency, should have a limit on turnover per year. At the moment, government experts believe that such a restriction is to make an amount of 200 thousand rubles a month. To date, the self-employed is no different from the ordinary citizen of the Russian Federation, from the individual who received income. This income must be declared and pay 13% tax.
The tax on self-employed, according to the head of the Federal Tax Service, is not a new tax. In fact, this is a new tax regime that allows you to pay not 13%, but 4%. At the moment, the status of an individual entrepreneur using a simplified taxation system requires paying at the end of the year about 30 thousand rubles as insurance premiums to the Pension Fund, the Mandatory Medical Insurance Fund and the Social Insurance Fund.
For self-employed, everything is simpler - they just pay 4%, which already automatically includes 30 thousand insurance contributions to the Pension Fund, to the Mandatory Medical Insurance Fund (CHI). As for pension savings, a person has the right to choose himself whether he will receive a minimum social pension or a basic pension with the payment of appropriate insurance payments. In addition, self-employed can use individual pension capital.
Every self-employed citizen must make a decision independently. This, according to the head of the department, allows reducing the level of administrative pressure on taxpayers. It is worth noting that, of the 82 million able-bodied citizens of the Russian Federation, about 52 million people officially work and pay social contributions, these data are visible through 2-NDFL and the payment of insurance premiums.
Another good news is that the relationship with the tax inspectorate can be built using a mobile application, rather than a personal visit. A mobile application is being developed that will have an interface for registering self-employed citizens. In January, this application will be shown in a pilot project. It will initially be launched in four regions, including Moscow, the Moscow Region, the Kaluga Region and the Republic of Tatarstan. In addition, a bank card can be attached to the application for easier payment.
Tax payment will be deducted once a month. If desired, a self-employed citizen can pay insurance premiums - but only if he wishes so himself. In the application, the user shows his income, and also immediately sees how much money is withdrawn from his tax account. According to the official, now there is a discussion about the possibility of providing the taxpayer the possibility of a deposit, a tax credit from the state. This deposit will allow taxpayers to learn how to use the mechanism of IT taxation.
According to the developers of the new tax mechanism, it is necessary to introduce fines to the amount of revenue. True, the legislators will still discuss this issue. You can check the amount of payments in several ways, including the Internet. In addition, methods such as test purchases will be used. Initially, the Federal Tax Service plans to assess the progress of the test project, and then introduce some control measures, if necessary.
By the way, in order to attract self-employed, the Federal Tax Service may begin to provide a loan of 10 thousand rubles to those who join in the system. If a citizen turns to aggregators, for example, taxis, he will have to register as a self-employed person - if the person himself does not do this, then the aggregators in which he works will help him - You Do, Yandex.Taxi, Profi. ru ”and others.