The Ministry of Economy defined how it will help entrepreneurs in 2018-2019.
As it became known to Kommersant, the Ministry of Economy sent to the departments and business associations a draft “road map” for the implementation in 2018-2019 of the “Strategy for the Development of Small and Medium-Sized Enterprises (SMEs) until 2030”. Unlike the first stage of 2016-2017, when the “card” was mainly devoted to the creation of a mechanism for purchasing state-owned companies from small businesses, the draft of the new document promises SMEs a number of tax breaks.
The strategy for the development of small and medium business was approved in June 2016, a new “road map” describes what should be done to implement it this year and next. The most specific section of the document is devoted to fiscal policy. In particular, the Ministry of Economics proposes to lower the income tax rate for the first two years of activity for small businesses, which goes from a simplified taxation system to a general fiscal regime. It is also proposed to expand the tax holidays, which are now in effect for self-employed citizens, for the first time registered individual entrepreneurs.
For companies in the “simplified” and single agricultural tax the ministry proposes to voluntarily become a VAT payer – for embedding large business in the chains of suppliers. For the patent system of taxation, the expansion of types of activities is promised – however, without specificity. A potentially important change is a reduction in the amount of the patent tax paid for the amount of insurance premiums to extrabudgetary funds. In addition, the Ministry of Economy announces the possibility to pay the patent and insurance premiums simultaneously with the registration of individual entrepreneurs in the single window mode. In order to interest municipalities in the development of SMEs, it is proposed to establish at the federal level standards for single deductions of income from the simplified taxation system to local budgets – “taking into account differentiation of the taxable base by types of municipal entities” (now all taxes from “simplified” to the regions).
In addition to fiscal, the document promises reduction and administrative burden. We offer perpetual “supervisory holidays” for SMEs (the current exemption from inspections is valid until 2019). There are points on the “road map” on differentiation of administrative sanctions and on the introduction of a grace period for the payment of fines (now this rule applies to natural persons).
On the part of business access to finance, the Ministry of Economy included in the road map the actually implemented item on launching a program for granting certain loans to individual types of SMEs at a final rate of 6.5% per annum (Kommersant wrote about it on January 9). The Ministry of Economy intends to make financing more accessible and by simplifying the terms of lending – in particular, to give entrepreneurs the opportunity to secure a loan at the expense of current assets, as well as to receive a deferral of payment in the first year of loan servicing.
Entrepreneurs are happy with the construct in the program. “Some proposals will be beneficial not only for SMEs – it is, for example, the voluntariness of paying VAT, it will allow to expand cooperation between large and small businesses,” says KDS Legal managing partner Soslan Darchiev. Ivan Efremenkov, Deputy Executive Director of the “Support of Russia”, however, pays attention to the degree of implementation of such documents. “For example, the law on stationary trade promised to us has fallen. In general, 70-80% of the planned regulatory framework was adopted, “he said. Viktor Ermakov, general director of the Russian SME Support Agency, notes that “in general, the strategy is being implemented, but it is necessary to look at how this happens in the regions and municipalities. There the picture is completely different, somewhere – quite sad. ”
According to the letter of Deputy Minister of Economy Oleg Fomichev attached to the draft “road map”, the ministry expects proposals and comments on the document from business and agencies until January 15.
Author Daria Nikolaeva
Article in Russian: Kommersant