Viktor Guzun, "The tax burden on business should be equal"

Equal tax burden and social guarantees for all business entities are the main criteria for reform. A package of ten legislative initiatives, sponsored by Supreme Council deputies Viktor Guzun, Alexander Korshunov, Vadim Kravchuk and Oleg Vasilaty, was adopted by the Supreme Council in final reading during today's plenary session.

The fact that the system of taxation of individual entrepreneurs must be reformed was spoken both in the Supreme Council and the Government, and in the circles of the business community. The government proposed its own version of the solution to the problem: all entrepreneurs working in the sphere of trade must be obliged to pay 4% of turnover on the indicators of cash registers. An alternative package of legislations was developed by a group of deputies.

As a result, three tax regimes are offered to the individual entrepreneur. This is a patent, simplified taxation system, as well as a tax regime for the self-employed. 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 case, on real turnover. If an entrepreneur works independently and receives a small income, he becomes self-employed. In this status, you do not have to pay income tax at all. At the same time, all individual entrepreneurs, regardless of the choice of the tax regime, will receive social guarantees from the state.

Social payments will amount to: a single social tax - 14%, income - 5%, an insurance contribution to the Unified State Social Insurance Fund - 3% of the minimum wage. The same system applies to legal entities working under the simplified taxation system. All types of payments will be included in a single aggregate payment, which will be monthly.

So-called filters are provided to divide individual entrepreneurs into categories. In addition to the self-employed, all individual entrepreneurs will be able to hire employees and carry out foreign economic activities. One of the limitations for patent holders is the import of goods worth more than $ 50,000. All that is more, is allowed to individual entrepreneurs working on the system. They will also be able to interact with legal entities, work in large retail areas, while fixing their income with cash registers.

As Victor Guzun emphasized, the deputy corps is ready to discuss the implementation of innovations in practice.