No end of work

The Committee on Small, Medium-Sized Businesses and Industries - is one of the respective projects of the new Tax Code. It is run by a significant number of matters governed by this document. Debate on his was not an easy project. The majority of parliamentarians support the position of the rule of the principle “not to harm”. They are against undue haste not to give up on the idea of ​​changing the tax system. The reform is not carried out overnight, assured deputies. They suppose that the reverse mechanism of taxation as of 1 January next year is unrealistic.

Two legislations, the namesake "On introduction of the Tax Code of PMR" were presented for the attention of deputies. They have in common not only the name, but also the content. The government is the author of one of them, the president – is the author of the second. Terms of consideration is another difference. Presidential folder is "regime", i.e., in contrast to the government, the timing of its consideration compressed to a minimum. Taking into account their identity, the parliamentarians did not share the initiative and discussed their common essence.

Vadim Levitsky asked, for example, due to some categories of taxpayers the government hopes to fill the budget, if the big industrialists promised tax relief. There was not exact answer. Not everything is clear and the VAT refund fund. Its presence spelled out in the draft Code, and the formation and expenditures will be governed by the normative acts of the government. That is, there is no statutory clear mechanism. Serious concern was caused by proposed introduction of property tax entities. Parliamentarians do not see it as a stimulating function that was mentioned by the authors of the law-in-draft. Lawmakers insist that the scheme is irrational under which an investor investing the development and modernization of production, pays more in taxes than those who do not. Industrialists maintain the same position. Vice-president Yuri Cheban of the Union of Industrialists Agrarians and Entrepreneurs of Pridnestrovie had speech at the meeting of the Committee on their behalf. He read quotations of some enterprises leaders reviews. There is support of the elected by the government development vector but not at the appointed time at their basis. According to representatives of the business it is impossible to change the tax system in times of crisis. In addition, they need more digital information for making balanced solutions.

It turned out to be controversial, and block regulations governing taxation in the area of ​​individual entrepreneurship. Deputies do not understand the principle of selectivity, which guided the developers’ initiative, based on the experience of the Russian Federation. They argue on the harmonization of standards with Russian counterparts, but in fact there are discrepancies. One of the most striking examples is the possibility of hiring workers by patent owners. Russian legislation express appreciation to this practice, the Pridnestrovian government considers it appropriate to ban it.

There were voiced many similar aspects. All of them need to be discussed, that need time. There is no possibility to talk about the reality of the introduction of the new Tax Code, with effect from 1 January 2016. Taking into consideration that members of both the government and the president insist on the conceptuality of that date, members of the Committee on Small, Medium-Sized Businesses and Industries will recommend to the plenary to reject both initiatives, returned to their authors for revision. This wording allows returning to the document consideration.

The decision of the deputies will be known in the nearest future.