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Three taxations at option

Комитет по развитию предпринимательства и промышленности


The system of taxation of individual entrepreneurs needs to be reformed. This position was expressed in the framework of the plenary session held last week by both members of the government and deputies of the Supreme Council. The package of legislative initiatives developed by a group of parliamentarians was taken as a basis for further work and adopted in the first reading. The goal, set by the authors, is to equalize the tax burden on small businesses and structure the institution of individual entrepreneurship.

This week, the amendments were considered in the profile committee of the Supreme Council. Deputies considered conceptual operating time of the government.

At the same time, a self-employed entrepreneur will not pay income tax, but only pay social payments: a single social tax and a compulsory insurance premium. In the opinion of the Committee's deputies, the new tax regime will allow a number of businessmen to legalize their activities, having received social guarantees from the state.

Those who switch to a patent or simplified taxation system will pay an income tax of 3%. But only in the first case, the tax will be levied on imputed income, in the second - on the real turnover of the entrepreneur. Social payments will also be included in the single aggregate payment of the entrepreneur. In both cases, individual entrepreneurs will be able to carry out foreign economic activities, hire workers, but in different volumes. As noted by parliamentarians, the main task remains to prevent the increase in the amount of the monthly payment that the entrepreneur makes today.

In the final reading, a package of legislations is planned to be considered today in the framework of the plenary session of the Supreme Council.