It was proposed to double the maximum amount of customs duties. VAT increase: how the new rate will play Increase in fees

On June 14, the government approved a bill to increase the value added tax to 20%. It is assumed that benefits for socially important goods and services will remain, and the rate increase will occur from January 1, 2019.

Value added tax was introduced in Russia in 1992, then the rate was 28%, and was later reduced to 20%. According to current legislation, it is 18%, while the preferential rate is 10% - it is levied on children's goods, medical products, food and air transportation.

600 billion rubles.

will bring an annual increase in the VAT rate

After the re-election of Vladimir Putin, the government estimated the costs of his decrees at 8 trillion rubles. It was proposed to fill the budget by increasing personal income tax, eliminating VAT benefits, as well as increasing VAT with a simultaneous reduction in insurance social contributions. As a result, on June 14, 2018, the government supported a bill that implies an increase in VAT by 2 percentage points, while preferential rates are proposed to be maintained. The promotion will happen already from January 1, 2019.

In 2017, VAT collections on domestic goods and services amounted to 3.069 trillion rubles, another 2.067 trillion rubles. taxes were brought by goods imported into the territory of the Russian Federation. Deputy Prime Minister and Head of the Ministry of Finance Anton Siluanov said that this measure will bring an additional 600 billion rubles to the budget. annually. Everyone in the Cabinet of Ministers supported the project.

As Igor Nikolaev, director of the FBK Grant Thornton Institute for Strategic Analysis, commented, an increase in fees will only bring an increase in rates in the short term: “I would not say that this is a bad decision. This is a very bad decision. Last years the tax burden grew against the backdrop of a slowdown economic growth. The problem is not that business will now go into the shadows, the problem is that, given the high tax burden, entrepreneurial activity will significantly decrease. Don't be under the illusion that 2% is a small increase, it's a well-administered tax. In the short term, the government will receive an increase in fees, but in the medium term, business activity will decrease, which means fees will fall. The second point is the rise in prices, in annual terms it will increase by 1-2 percentage points. Inflation, as at the end of 2017, cannot be expected.”

According to Vadim Zaripov, head of the analytical service of the legal company “VAT payers” are commercial organizations And individual entrepreneurs, and they will invest additional costs in the price of goods and services. “Proposed in the presidential decree additional measures to improve the lives of citizens will be financed by the citizens themselves. But where purchasing power is limited, price increases are difficult and therefore raising taxes will reduce the profits of the companies themselves,” Zaripov emphasizes. He also adds that raising the rate by 2% means that from the added value each participant in the commodity chain will give the state 1.42% more than now.

“If entrepreneurs manage to increase the selling price taking into account the tax increase, then the increase in the tax burden will not be noticeable for them. In any case, the “price” of working with unscrupulous suppliers who have not paid their taxes will increase - taxpayers will have to pay even more for them. The cost of errors when setting prices and calculating VAT will also increase. For example, if a company unreasonably used VAT exemption under special tax regimes,” sums up Zaripov.

The maximum amount of customs duties may increase from 30 thousand to 60 thousand rubles. This could hit small businesses and online commerce, experts say

The maximum amount of customs duties may increase from 30 thousand to 60 thousand rubles, follows from new version federal law“On customs regulation in Russian Federation" The document was developed by the Ministry of Finance and published on the website regulation.gov.ru. It is currently at the stage of public discussion.

“The amount of customs fees for customs operations, customs fees for customs operations related to the revocation of a customs declaration is limited approximate cost the costs of customs authorities for carrying out actions in connection with which a customs duty is established, and cannot exceed 60 thousand rubles,” the text of the law says. According to the developers’ plans, it should come into force in 2018.

In the previous version of the document, which was adopted in 2010, the maximum amount of customs duties was set at 100 thousand rubles. However, as the press service of the Ministry of Finance explained to RBC, after Russia joined the WTO, “certain obligations were accepted, on the basis of which the figure of 30 thousand rubles was calculated at that time,” and the old figure remained in the law. The Federal Customs Service (FCS) did not respond to RBC's request on Thursday.

The current increase in the rate “is associated with an increase in the costs of customs authorities for customs operations - from 2011 to 2018 there was some price indexation,” the Ministry of Finance explains. Cumulative inflation in 2011-2016 was 59.7%. According to the forecast of the Ministry of Economic Development, at the end of 2017 prices will increase by 3.8%.

Customs duties are mandatory payments that are levied for customs authorities operations related to the release of goods (an action that allows the use of goods in accordance with the declared customs procedure).​ You will also need to pay customs duty for customs escort and storage of goods. The fee applies to legal entities, For individuals A different procedure applies, explains senior lawyer of Pepelyaev Group Alexander Strizhov.

Optional maximum

At the same time growth size limit collection by default does not mean that all companies will have to pay 60 thousand rubles for customs operations. The fact is that tax rates are differentiated and depend on the cost of goods passing across the border. Now minimum bid is 500 rubles, companies are required to pay this money for goods whose customs value in total does not exceed 200 thousand rubles. Maximum bet at 30 thousand rubles. applies to goods with a total value of over 10 million rubles. These rates are not specified in the law on customs regulation, but in a separate government decree, which was adopted back in December 2004. The new version of the law on customs regulation does not mention changes in relation to rates.

“This is (customs duty. — RBC) not really large sum; As a rule, importers do not pay attention to it. Of course it is additional expenses, costs for them,” says Strizhov. “For large importers this is insignificant, for small ones it can be noticeable.” He indicates that 60 thousand rubles. - the amount for the maximum volume of supply, which is not carried out by every importer. But it is logical to assume that other rates may rise after it, the expert argues.

Online commerce is under attack

The effect of the increase in customs duties for companies will be “relative,” says a member of the presidium of the general council “ Business Russia» Mikhail Levchuk. Large and medium business although he will not be happy with the increase in rates, in general this will not be fundamental for him, the expert explains: this amount will “dissolve” in the cost large purchases. This story could be important for online commerce, a significant part of which is made up of “enthusiasts and small businesses,” Levchuk emphasizes.

At the same time, the increase in fees is rather important for importers - it should not affect exports, explains a representative of the Russian Export Center (REC). “Currently, the rates of customs duties for customs operations when exporting goods not subject to export customs duties are set at 750 rubles. These rates do not depend on the value of exported goods,” he explains.

The increase in fees looks insignificant, but the precedent itself is important, says Alexander Ivanov, director of the National Association of Distance Selling (NADT). All companies associated with online trading in Russia are focused on imports; increase in fees not accompanied by additional benefits for domestic producers will become noticeable for the market, he is sure. Prices for Russian consumers, in his opinion, will “undoubtedly” rise. And the point is not only that they will include an increased fee, says Ivanov: it is necessary to “take into account the psychological factor”; a possible increase in rates could serve as a justification for companies for an additional increase in prices.

As you know, in Russia a person, his rights and freedoms are the highest value (Article 2 of the Constitution of the Russian Federation). As a consequence, the main task public policy is about caring for people. That is why taxes on the population are increased - for their own good.

So, let’s list the main directions for increasing taxes in order to improve the standard of living of Russians.

1. The fight against alcoholism, drug addiction, and smoking, as the basis for improving the health of the population, must have an economic basis.

Measures: in order to eradicate bad habits, excise taxes on wine and vodka products and tobacco products are increased. Thus, in 2009, the increase in excise taxes on alcohol with a strength of over 9% was 9.95%. In 2010, it is planned to increase by another 10% (Article 193 of the Tax Code of the Russian Federation). As the price rises, consumption decreases. Complete benefit.

2. It is necessary to encourage management healthy image life. Running, walking - all this is very useful. And driving a car is harmful.

Measures: increase transport tax. Quiet, no noise and dust. How many debates were there when at the State Duma level they decided whether to double the base tax rates? And they decided - it’s not necessary. But in order not to irritate car enthusiasts, they did it differently. They loudly announced that there will be no increase in base rates! And quietly they allowed it local authorities raise rates compared to the previous year not 5 times, but 10 times.

Example:

The basic tax rate for cars with power up to 100 hp is 5 rubles. with 1 hp

Until 2010 laws of the constituent entities of the Russian Federation this tax rate can be increased by 5 times, and the marginal tax rate was: 5 x 5 = 25 rubles.

suggested:
increase the base rate to 10 rubles.
marginal tax rate 10*5= 50 rub.

approved:
leave the base rate at 5 rubles.
marginal tax rate: 5*10=50 rub.

Rearranging the terms did not change the sum. Limit amount The tax ended up being doubled anyway. But - without causing panic.

3. Every year the amount of property tax for individuals is growing. But too smooth. Who thought about the harm that a large living space causes to a citizen? How much money is spent on repairs and rent? What's it worth? daily cleaning, for example, “three rubles”? No, we need to help people.

Measures: the inventory value of apartments should grow at an accelerated pace, and the tax should grow in direct proportion. As the inspector calculating the tax for one apartment predicted, next year its size will increase significantly due to the involvement of appraisers.

Example:

Inventory cost of an apartment (not in Moscow) in 2009. amounted to 600 tr.
Tax amount for 2009: 600 x 0.3% = 1.8 tr.

Inventory value in 2010 amounted to 2800 tr.
Tax amount for 2010: 2800 x 0.3% = 8.4 tr.

As we can see, the tax rate has not increased, the legislation has not changed, but the tax burden has increased. Finally, there will be a reason to think about the crisis of one’s own overconsumption and move into a modest and cozy “one-room apartment”.

4. Isn’t the health of our grandparents at risk? Under the scorching sun, and even freezing rain, they plow on their 6 acres. Even in medicine, there is an unspoken concept of “country stroke” - this is when even the ambulance does not have time to get there.

Measures: review cadastral value land plots upward. When a pensioner receives a multi-thousand-dollar paycheck, he won’t even come close to his radishes. Let him walk along the shady alleys better. Again it will be healthier. In addition, so that Russians do not have money left over for all sorts of useless things, additional fees are introduced.

What is a collection? Let's turn to Tax Code RF. Article 8 of this document states: collection means mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the commission of fees in relation to payers government agencies, organs local government, other authorized bodies and officials legally significant actions, including the granting of certain rights or the issuance of permits (licenses). The list of fees is regulated by the Tax Code of the Russian Federation. In theory. In practice, we also pay fees not specified in the Code.

1. Utility payments have signs of collection.

We regularly receive invoices requiring mandatory payment by a certain date. We pay. In return, we receive rights from an authorized body, for example a house management company: to call an elevator operator, obtain a certificate from a passport officer, etc. The amount of the fee is steadily growing. Moreover, the reasons for this growth are unknown. The accounting department of the service organization does not reveal the secrets of income and expenses Money and pricing. And here everything is for the good: the less you know, the better you sleep.

2. Car insurance often becomes a fee.

Let's look at an example. The citizen paid for the policy compulsory insurance owners Vehicle. And he acquired the right to drive a car, because driving without insurance is prohibited. A month later, a cheerful citizen drove into it in reverse. Upon the arrival of traffic police inspectors 4 hours later, the citizen learned that the one behind him was always to blame and was found to be the culprit of the accident. The amount of his insurance is next year increased. I also had to repair the car using my own money. What did paying the insurance cost him? A fee not named in the Tax Code.

3. And again to the topic of irresponsible motorists.

Situation: there is no place to park the car in the yard at night - it’s snowing. You can't buy a garage - everything has already been demolished. Parking on the sidewalk is prohibited. And there remains expensive (not to the heart, of course) paid parking. And now they are divorced... And the unlucky descendant of Adam Kazimirovich pays another illegal fee - for the right to spend the night with his car.

4. I think no one will be surprised by the news about an increase in fees for issuing license plates, registering a car, issuing a vehicle inspection certificate and driver's licenses, fees for issuing passports, including foreign ones, etc.
And everything taken together, which has fallen on a person in a short period of time, makes one think about whether to have it or not to have it.

In general, if Ostap Bender knew 400 “relatively honest ways” of taking money from citizens, then why is a whole army of officials worse? This means there are still reserves. And the healing of the nation is just around the corner, and the victory of the spirit over the mortal body, etc. We just need to remember the stimulating role of taxes and fees and apply it wisely.

The joy of welcoming the new year 2019 will be spoiled not only by the increase in VAT and excise taxes. An increase in environmental fees will contribute to the rise in prices.

Not all buyers are aware that the environmental fee affects the cost of almost all consumer goods. A complete list of them is available to the Cabinet of Ministers dated December 28, 2017 No. 2970-r. The tax is imposed on clothing and other fabric products, containers and packaging, gasoline and diesel fuel, oils, tires, plastic products, glass, appliances, wires, etc.

The environmental fee is paid by manufacturers and importers of products, with the exception of companies that carry out recycling themselves. But rarely anyone does this, since it is cheaper to pay tax.

Intermediary organizations that do not sell goods to end consumers, as well as companies purchasing products for their own needs, are exempt from the environmental tax.

Calculation technology

The environmental fee rate is calculated based on disposal costs and related expenses (collection of goods, transportation, processing, etc.). Specific figures are established by Government decree.

Rates are calculated in rubles per ton and depend on the name of the product. Recycling of paper and cardboard is the cheapest - 2,378 rubles / ton, batteries are the most expensive - 33,476 rubles / ton. The rate for recycling tools and equipment is 26.5 thousand rubles/t.

The actual tax per ton is much less, since the rate must be multiplied by the recycling standard. This parameter also depends on the type of product, its range is 5-45 percent.

The environmental tax was introduced relatively recently. In 2017, it brought the budget 1.3 billion rubles, although the Ministry of Natural Resources expected to receive 6.5 billion. The officials were dissatisfied with the result and now want to make up for lost time.

Appetites of the Ministry of Natural Resources

The Ministry has prepared a document according to which it is proposed to increase the fee for paper packaging by 28.5%, for plastic packaging - almost three times, for aluminum cans– 8 times, for lead batteries – 13.5 times. On average, the rate increase is planned at 11.4%.

It seems like a trifle, but officials initially included in the legislation an increase in recycling standards. In the next 3 years they will grow by 3-15% annually. That is, the range of 5-45% will be increased in 2019.

How much will prices increase?

An increase in environmental fees will lead to higher prices for almost all goods. Even if a person buys mineral water, but it is not on the government’s list, he pays a tax, since the cost of a plastic bottle includes an environmental tax. IN in this case these are pennies, let's consider a more informative example with a computer.

The fee for a system unit is 26.5 thousand rubles/t, but will be increased to 29.4 thousand rubles/t. The situation with the recycling standard is similar: now it is 5%, in 2019 it will be 10%.

It turns out that an importer now pays 1,325 rubles for a ton of computers, and in 2019 he will pay 2,940 rubles. If a system unit for a gaming computer weighs 10 kg, the fee for it now is 13.25 rubles, and in 2019 it will be 29.4 rubles.

The amounts seem to be quite small, but what is upsetting is that almost all goods will become more expensive: from plastic bottles and plastic bags to clothing and car tires. The addition to final retail prices will be less than 1%. However, producers can use the increase in fees as an informational reason for a more significant increase in prices.

Aeroflot airline announced that from July 26 it will increase the fuel surcharge by 200–400 rubles on domestic flights, Kommersant news agency reported on July 25. “We at Biletix received a corresponding letter from Aeroflot,” confirmed the general director of Biletix Alexander Sizintsev.

Representatives of a number of charter carriers, for example, NordWind and Azur Air, have so far told federal media that they do not plan to raise the cost of air tickets. However, observers assume that the chain reaction, as always happens in such cases, will spread across the entire aviation market and fuel surcharges will be established at approximately the same level for all airlines.

Will demand increase or decrease? Expert opinion

Growing demand for tours to United United Arab Emirates noted by all market participants. The number of bookings increased significantly in the winter of 2017, when Russian tourists had the opportunity to obtain visas upon arrival and free of charge.

According to experts, if such dynamics of growth in prices for aviation fuel continue, the cost of air tickets will also increase for other Russian airlines. Moreover, both in domestic and foreign directions. The price increase can be up to 10% of the current cost. It is also natural that prices for tours will increase. While we are talking about domestic destinations, accordingly, trips to Sochi and Crimea may become more expensive. However, observers say that the trend may subsequently spread to foreign routes.

According to observers, the dynamics of prices for aviation fuel is quite dramatic in the domestic market - prices are growing at an accelerated pace at Russian airports. While the international network, which is serviced by Aeroflot, does not show the same dynamic growth. Moreover, airlines that operate flights to foreign airports have the opportunity to tank – refuel abroad if kerosene prices are cheaper there.

“It is quite obvious that the current increase in aviation fuel prices will have a very negative impact on the financial position of airlines. Therefore, the only way to compensate for costs is to increase tariffs or fuel surcharges. It can be assumed that this will affect not only the pockets of consumers of Aeroflot services, but also other Russian and, probably, some foreign carriers, who will also respond by raising tariffs,” says Oleg Panteleev, editor-in-chief of “Airport”.

He assumes that the general trend towards increasing transportation costs will continue in 2018. So far there are no prerequisites for a price reduction. “Theoretically, there is a chance that VAT will be adjusted or zeroed out. There is an even more slim chance that Egypt will be open for flights directly to popular resorts. These factors could theoretically have a positive impact on the airline economy, and therefore on the tariff component. But, unfortunately, we don’t see any evidence that this will happen this year,” he adds.

Let us recall that in the spring of this year, wholesale prices for petroleum products, including jet fuel, increased by 20%. At the beginning of June, the Association of Air Transport Operators already announced a possible rise in ticket prices due to rising prices for aviation kerosene and gasoline.