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Individual entrepreneurs will be able to choose a tax system

Комитет по развитию предпринимательства и промышленности


The draft concept of the budget and tax policy of the PMR for 2018 and medium-term perspective was placed for consideration of the Supreme Council. The document is based on the analysis of the tax burden by branches of the economy, the structure of taxes, budget expenditures. It is on its basis that the drafting of the budget for future years will be based. The deputies of the parliamentary committee for the development of entrepreneurship and industry discussed the concept. In particular, they were interested in issues of tax policy and business.

According to the draft concept in the coming years, the tax burden on the economy will not exceed 28% of GDP. Previously, this figure exceeded 30%. It is expected due to the reduction of the tax burden on the real sector to stimulate this growth of the economy. Earlier, the Supreme Council supported the government's proposal to reduce income tax rates for some industries.

A number of changes will affect the taxation system of individual entrepreneurs. It is proposed to divide them into three segments: self-employed persons, patent and mixed taxation systems. The individual entrepreneur will be given the right to choose the most attractive system.

Self-employment is the initial stage of entrepreneurs' work. The payment for a patent, as assured by the government, will be fixed in the minimum amount by an exhaustive list of activities, the implementation of which is assumed by one person. As business expands, turnover grows, an entrepreneur will have the opportunity to develop business in other convenient forms.

The deputies of the Committee asked questions. One of them concerned statistical analysis. Parliamentarian Vadim Kravchuk was interested in how many entrepreneurs would fall under each segment of taxation. According to the reported data, working on the patent tax system will be 7-8 thousand, as many will choose a mixed system. The smallest group is self-employed citizens, about 3-4 thousand.

Deputy Vadim Doni was interested how payment for the patent will be established. The head of the committee for the development of entrepreneurship and industry Victor Guzun asked questions related to the payment for the patent. The basis for calculating the taxable base will be the data of cash registers. It is proposed to establish a tax on the proceeds of 4% of turnover.

In general, the Committee's deputies supported the draft concept, noting the need for finalization in the second reading mode. The Committee in the course of the meeting emphasized that the current document differs significantly from its predecessors by the presence of a built-in analytical part, an integrated approach and wide coverage of parameters.