MEASURES OF STATE SUPPORT FOR TAXPAYERS IN THE RUSSIAN FEDERATION IN CRISIS SITUATIONS
MEASURES OF STATE SUPPORT FOR TAXPAYERS IN THE RUSSIAN FEDERATION IN CRISIS SITUATIONS
Denis Tyuryakov
Student, Syzran Branch of Samara State University of Economics,
Russia, Syzran
Olga Dzhaksbayeva
Candidate of Historical Sciences, associate Professor, Syzran Branch of Samara State University of Economics,
Russia, Syzran
ABSTRACT
This article is devoted to the analysis of the main anti-crisis measures to support taxpayers in the field of taxation of the Russian Federation, which were aimed at optimizing the budget policy of the state. The article analyzes the impact of the coronavirus pandemic and sanctions from a number of European countries on the economy of our state and its budget system. The main anti-crisis measures in the field of taxation, which were adopted by the Government of the Russian Federation in the period from January 1, 2022 to the current time, are considered.
Keywords: taxes, taxpayer, state budget, business, sanctions, tax policy.
The tax policy of the state is a system of government measures in the field of taxes and fees, an integral part of the financial policy of the state. It is expressed in the choice of types of taxes, the values of tax rates, the circle of taxpayers and objects of taxation, tax benefits [1].
Taxes are the basis of the state budget in any country, but due to crisis situations caused by a number of sanctions and the consequence of coronavirus infection, taxpayers in the form of small and medium-sized businesses were not ready to continue paying taxes. For this reason, in 2022, the authorities of the Russian Federation have prepared and implemented a number of anti-crisis measures aimed at supporting businesses operating in various industries, as well as continuing the work of enterprises and preserving jobs in unstable economic conditions.
The implementation of the state policy in the field of small business support is managed by the Ministry of the Russian Federation for Antimonopoly Policy and Entrepreneurship Support represented by the Department of Small Business Support.
Financial support for the implementation of measures for the development of small business provided for by the Federal Program is provided by the Federal Fund for the Support of Small Business (FFMPF). Some regional and municipal funds perform the corresponding functions at the regional and municipal level.
The purpose of state regulation of entrepreneurial activity is to create certain conditions that ensure the normal functioning of the economy as a whole and the stable participation of the country's entrepreneurs in the international division of labor and obtaining optimal benefits from these.
Tax policy is used to effectively stimulate economic growth, redistribute income, provide tax benefits to small businesses, newly created enterprises, distribute government spending and manage public debt.
The goals and objectives of state regulation of entrepreneurship are subject to change, since at various stages of economic development, the entrepreneurship sector requires its own measures. Let's consider the main directions in which the policy of taxpayer support was carried out for the current year.
Starting from January 1, 2022, according to the updated version of sub-item 38, paragraph 3, Article 149 of the Tax Code, sole proprietors and organizations providing catering services are exempt from paying value added tax (VAT).
To receive the benefit, it is necessary that the amount of income of the entrepreneur (company) for the previous year does not exceed 2 billion rubles, and the share of income for catering services is at least 70%.
The relaxation does not apply to the sale of cooking at retail, as well as to the supply of catering products to procurement enterprises.
From July 1, 2022, a zero rate of value added tax (hereinafter VAT) is in effect for hotels and tourism businesses (Federal Law No. 67-FZ of March 26, 2022). The discount rate is valid until June 30, 2027 inclusive. The provisions on the zero VAT rate are contained in the provisions of Article 164 of the Tax Code. In this case, we will be interested in subparagraph 18 of paragraph 1 of this article of the Tax Code of the Russian Federation.
But, as in any rule, there are exceptions in this article. For objects that are put into operation after January 1, 2022 and are included in the register of tourist industry objects, a period of five years after the commissioning of the object is set. The same period is valid for the objects of the tourism industry, which are leased.
The positive aspects of this measure are the reduction of shadow turnover, simplification of tax administration procedures for taxpayers, as well as increased investment activity for citizens and businesses.
But in addition to the pros, there are also negative sides. One of them is the reduction of tax revenues to the budgets of various levels of the country (federal budget, regional budget and local budget). Because of this, a financial crisis may arise in the country, which is accompanied by inflation and a discrepancy between budget revenues and expenditures.
In world practice, there are various options for business taxation. A comprehensive income tax on all types of income is possible, in which the taxable income is practically identical to the real economic income. This option provides a broad tax base, is fair and neutral. However, taxing all income makes sense only if there is no inflation in the country or an adjustment is made for inflation.
Another important measure of state support for taxpayers is the deferral of taxes. A deferral according to Article 64 of the Tax Code of the Russian Federation is a change in the term of payment of tax, if there are grounds provided for in this Article, for a period not exceeding one year, respectively, with a one-time or phased payment of the amount owed, unless otherwise provided by this Code [2].
In 2022, the state took measures for entrepreneurs to postpone the payment of tax for 2021 by 7 months. Companies must pay tax in 2022 by October 31, and sole proprietors — by November 30. The deadline for the payment of the tax advance for the first quarter of 2022 was also postponed. The advance must be paid by November 30, 2022.
But there is a condition: you can count on a postponement only if the industry in which you work is included in a special list approved by Government Decree No. 512 dated March 30, 2022 [3].
In total, 29 categories of industries received deferrals, according to the All-Russian classifier of types of economic activity (OKVED). Such industries include the production of chemicals and chemical products, the production of paper and paper products, the production of clothing, the production of textiles, the production of beverages and much more [4].
In our opinion, this is a very important measure taken by the state, since in the conditions of the pandemic, some enterprises were damaged in the form of a decrease in the turnover of the sale of goods and the provision of services, as a result of which not all enterprises have managed to return to the previous level at present. In a crisis, support for small and medium-sized businesses is very important not only to stimulate economic growth, but also to mitigate the crisis consequences in the social sphere.
Summing up, we can say that measures of state support for entrepreneurs, despite their shortcomings, have the right vector of development. In the conditions of post-pandemic and sanctions, it is important to support the domestic manufacturer, so that our country does not need goods and services. Over the past decade, the main elements of the system of state support for small business, generally accepted in countries with developed market economies, have been formed in Russia. Taking into account the current conditions and problems of small business development, as well as the insufficient effectiveness of state measures to support it, the further development and improvement of the entire system of state support for small business is currently becoming a key factor in the successful development of small business in the Russian Federation.
References:
- Tax policy of the state https://ru.wikipedia.org/wiki
- The Tax Code of the Russian Federation http://www.consultant.ru/
- Decree of the Government of the Russian Federation No. 512 dated March 30, 2022 "On Changing the terms of payment of tax (advance payment on tax) paid in connection with the application of the simplified taxation system in 2022" https://base.garant.ru/403786924/?ysclid=lb0xr1al4f645443289
- Postponement of the USN for small businesses in 2022 https://nalog-nalog.ru