Next week the YABLOKO party will submit to the President of
the Russian Federation its concept of support for the small business
sector, noted Deputy of the State Duma Igor Artemyev during a
press conference on March 3, 2002. According to Artemyev, the
meeting of the expert council of the party last week developed
the concept.
In particular, YABLOKO proposes expanding the notion of "small
business" which should now include enterprises with less
than 50 workers and set a single tax from turnover equivalent
to not more than 6% of total turnover (3% should go to the federal
budget and 3% to the regional budget) and payments of a single
social tax.
Artemyev is convinced that the adoption of such a two-phase system
for small businesses will reduce the tax burden by over 50%. Artemyev
also said that the law on simplified taxation of small businesses
adopted in 1995 "was not applicable" owing to internal
discrepancies. Nevertheless, this law contains a very convenient
variant of tax payments - only a 10% tax on proceeds, of which
6.67% will go to the regional budget and 3.33% to the federal
budget. The law adopted in St. Petersburg in 1998 annulled all
taxes for small businesses, except for the 10% tax on proceeds.
Enterprises could voluntarily choose any taxation system (either
the federal system or the system with one tax): consequently the
number of small businesses grew in a year seven times. Thus, small
businesses were leaving the "shade", noted Artemyev.
However, the situation changed after the bureaucrats began setting
a coefficient of tax on imputed income. This pushed YABLOKO towards
the development of its concept for support of small businesses
and submit it to the President.
See also:
Development
of small businesses
Valery Leonov "Igor
Artemyev compensated for the dollars lost on oil deals with a
single tax on concessions." Commersant, March 1, 2002.
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