| "Small business involves hard labour, rather
than business." At least that is how Deputy Head of the Yabloko
faction in the State Duma Sergei Ivanenko sees it.
We can conduct protracted discussions on how to define an enterprise
a small business: with an annual turnover of RUR 10-15 million
(according to the government's definition) or with a turnover
of RUR 30-45 million as proposed by Yabloko. We can also debate
the profits tax rate that small businesses should pay - 8%, 6%
or 4%. However, it doesn't matter who wins this debate, as it
won't lead to any radical changes in small businesses, as all
the disputes occur on a government plane, which is a fiscal area.
Small business is treated just like any other business i.e., an
activity aimed at making a profit.
In reality it is not a business, it is simply a form of work.
We are accustomed to thinking that only employees work. Every
day they go to the plant, company or bank, and the owner pays
them wages every month. A small-time entrepreneur works in the
same way. He differs in only one respect from an employee: he
"goes to work" at a place which he himself created and
does not have any owner. Therefore he should be subject to the
same fiscal requirements as employees who pay only personal income
tax.
Such an approach would radically change the situation in small
businesses. Under the current fiscal approach our country will
never have a "Bill Gates" of its own, and all the "kulibin'"
inventions will once again be of no interest to anyone. Consequently
the Yabloko and Union of Right-Wing Forces (SPS) factions decided
to develop a number of draft laws on small business as a labour
activity.
We will finalise these draft laws by September-October and submit
them to the Duma, irrespective of the outcome of the present tax
dispute. We hope to persuade the government by autumn of the correctness
of this approach, so that our package of draft laws is not transformed
turn into a simple promotion for Yabloko and SPS, but actually
becomes law.
See also: Development
of small-scale business
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