Changes in the Tax Code. New in tax legislation
Tax adjustments and innovations expect Russians from January 1, 2018. In the current year, the State Duma of the Russian Federation addressed and adopted a number of bills affecting such aspects as accrual, personal income tax, property tax, wage indexing, and so on. We present an overview of all key amendments to tax legislation, which potentially can dictate tax conditions in 2018.
What will change in the VAT industry since 2018?
The potential raising of the VAT rate is up to 22% from the previously accustomed tariff of 18% - this issue is now actively discussed by the Government of the Russian Federation, where the idea finds its supporters and opponents. According to analysts, raising VAT rates up to 22% can be implemented closer to the end of 2018.
In turn, since October 1, 2017, another preferential category of VAT with a 0% rate appeared - this is leasing of medical devices with the right of redemption (amendment to Article 149 of the Tax Code of the Russian Federation). Also, in 2018, tax benefits for individual industries - the agricultural industry, the field of education, medicine, and the financial sector will be preserved.
CHANGES IN NDFL since 2018
First, it is known that since 2018, the Federal Tax Service of Russia has been actively preparing the introduction of a new form of 6-NDFL, including updated methods for its calculation. In addition to calculating the tax, and changes in the document format (it becomes electronic), the order of its completion will also change.
Secondly, in 2018, new codes of income and deductions will appear in the Help 2-NDFL.
Thirdly, the prospect of increasing the NDFL rate from 13% to 15% in the Government is negotiated since 2016, and, in the opinion of many analysts, this amendment, at the end of 2018, most likely will be taken. At the same time, officials also propose to fix the size of the minimum income that will be released from the payment of NDFL.
Changes in the industry of insurance premiums since 2018
The FTS of the Russian Federation announced from January 1, 2018 a new form of calculation of insurance premiums, as well as the regulation of its filling - in addition to the electronic format, the format will also change separate calculation parameters. At the same time, it will be necessary to use the updated version in the reporting documents for 2017.
Tariffs of insurance payments in 2018
According to the amendments taken on the eve of the amendments to Art. The 426 Tax Code of the Russian Federation, until 2020, the existing tariffs remain in the insurance payments industry. 30% - It is so much that there will be a general fare of insurance premiums, where 22% are pension contributions, 5.1% - medical contributions, 2.9% - maternity contributions. The preferential taxation will last in 2018, according to the legislation, for IT companies: their total insurance premium rate will be 14%, where 8%-payments, 4% are medical, and 2% will be deducted for social insurance.
Evasion from paying insurance premiums - criminal
In 2018, non-payment of mandatory insurance premiums may turn into criminal liability, we are talking about debts in large and especially large-scale - from 5 million rubles arising from companies after August 10, 2017. Relevant correctives in criminal law were adopted by Federal Law No. 250-FZ dated July 29, 2017. In addition to overlapping large fines (up to 300 thousand rubles), the convicts may be involved in compulsory work, deprive of opportunities to engage in certain types of activities, and even serving the term in prison areas.
How will be calculated on the property of individuals in 2018
In 2018, the Russians will pay tax on their immovable property under the new rules: according to the tax legislation, this payment will be 0.1% of the cadastral value of the object. The category of tax objects will include:
residential facilities (private houses, apartments, rooms);
garages and parquest;
unfinished housing;
economic structures up to 50 square meters. m, located in the country areas.
Installing the cadastral price of real estate will be profile specialists in binding to the region, location of the object, the conditions of the area, the type of construction, etc.
Calculus of land tax
In 2018, the calculation system for the use of land resources for Russians will be based on the cadastral value of the site and the regional tax rates coefficient. At the same time, in the competence of local authorities - the definition of a tax coefficient within 0.1-1.5 percent of various sectors of the economy can be provided with special tax benefits, depending on land categories. Similarly, at the local level, the categories of civilians who potentially apply to preferential tax can be determined.
Improving the minimum wage and wage indexing in 2018
Announced earlier increase in the size of the minimum salary from January 1, 2018 to 85% of the level recorded in the 2nd quarter of 2017 at a mark of 11163 rubles, will be able to appear in the amount of 9489 rubles.
At the same time, additional measures are also provided in the sector of wages. According to the draft law containing amendments to Art. 134 of the Labor Code of the Russian Federation, the state can potentially oblige companies and institutions at least once a year to raise the level of wages to employees in connection with the manifestations of trends towards goods and services for the population. At the same time, it is necessary to increase the salary on the basis of inflationary indicators in each specific region.
Resort fee in 2018-2022
Since the beginning of 2018, a new mandatory payment is introduced - the resort fee will pay holidaymakers who come to the Crimea, Altai, Krasnodar and Stavropolis region. Until 2022, namely, the spa collection will act, these regions will become experimental - the State Duma will address the feasibility of collecting in all regions of the Russian Federation.
At the same time, the size of the resort collection will be installed at the level of local municipalities. It is known that in 2018 this amount will be at the level of 50 rubles a day, and since 2019, it can increase to 100 rubles per day. The collection will be included in the price of hotels, holiday homes, boarding houses. It is noteworthy that this measure will also concern those workers who will come to these regions on a business trip.
Since 2018, important changes in tax legislation come into force. In the article, read what has changed in VAT, income tax, property tax, USN, ESHN and insurance premiums.
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VAT in 2018
Re-export - 0%
From January 1, 2018, a preferential rate of 0% was established in the implementation of goods exported in the customs procedure of re-export. Such goods must be obtained as a result of processing goods placed under customs processing procedures at the customs territory, free customs zone or free warehouse.
PP. 1 p. 1 Art. 164 of the Tax Code of the Russian Federation complements:
- goods exported in the customs procedure of re-export of goods previously placed under the customs procedure of processing at the customs territory
- goods (processing products, waste or residues obtained (formed) as a result of processing goods placed under the customs procedure of processing at the customs territory
- goods exported in the customs procedure of re-export of goods previously placed under customs procedures of a free customs zone, a free warehouse
- goods manufactured (obtained) from goods placed under customs procedures of a free customs zone, a free warehouse
The condition is the presentation of the documents provided for in paragraphs. 6 p. 1 Art. 165 NK RF:
- Contract (copy of the contract) taxpayer for the supply of such goods outside the Customs territory of the EAEU.
- Customs Declarations (their copies), testifying:
- on the placement of goods previously imported into the Russian Federation, under customs procedures of the CTZ, free warehouse or processing at the customs territory;
- on the room under the customs procedure of re-export of these goods and (or) products that are manufactured (obtained) from goods placed under customs procedures of the CTZ, free warehouse, or who are products of processing, waste and (or) residues obtained (formed) as a result Processing of goods placed under the customs processing procedure at the customs territory.
- Copies of transport, shipping and / or other documents shown in PP. 4 p. 1 Art. 165 Tax Code.
Bid 0%
Since 2018, taxpayers have the right to apply a bet of 10 or 18% when implementing goods exported in the customs procedure of exports.
From benefits you can refuse to implement:
- goods exported in the customs procedure of exports;
- services for the international transport of goods (PP. 2.1);
- transport and expeditionary services, as well as services for the provision of railway rolling stock and (or) containers for transportation or transportation of exported (re-exported) goods (PP. 2.7);
- works (services) performed (rendered) by Russian organizations in marine, river ports on transshipment and storage of goods moved across the border of the Russian Federation in which the shipping documents are specified by the point of departure and (or) the destination place outside the territory of the Russian Federation (PP. 2.5 );
- works (services) carried out (provided) by inland water transport organizations with respect to goods exported in the customs procedure of exports during transportation (transportation) of goods within the territory of the Russian Federation from the point of departure to the point of unloading or overload (transshipment) on sea vessels, ships of mixed (River - Sea) Swimming or other types of transport (PP. 2.8).
To use such a right, the taxpayer will need to be submitted to the tax authority no later than the 1st day of the tax period from which the taxpayer intends to abandon zero VAT rate. The use of tax rates provided for by such a statement should be at least 12 months.
The taxpayer has the right to not apply a tax rate in the amount of 0% only for all operations carried out by ABP. 1 p. 1 Art. 164 Tax Code of the Russian Federation. It is not allowed to use different tax rates depending on who is a buyer or the acquirer of the relevant goods, works or services.
The VAT rate of 0% for international postal sections should be confirmed by documents (paragraphs 7, paragraph 1 of Art. 165 of the Tax Code of the Russian Federation), which are placed in the tax - Documents on the payment and Declaration CN 23.
The implementation of scrap and waste of black and non-ferrous metals is subject to VAT
The following change in value added tax from 2018 is that subparagraph 25 of paragraph 2 of Art is removed. 149 of the Tax Code.
When implementing on the territory of the Russian Federation, taxpayers of scrap and waste of black and non-ferrous metals, aluminum of the secondary and its alloys, as well as raw animal skins, the tax base is determined by the tax agents based on the market value of the goods being implemented taking into account the tax - i.e. The estimated method (estimated rate) is applied (clause 4 of article 164 of the Tax Code of the Russian Federation).
The buyer will be able to accept VAT to deduct in the same period (paragraph 12 of Art. 171 of the Tax Code of the Russian Federation).
Based on paragraph 5 of Art. 174 of the Tax Code of the Russian Federation Tax agents are obliged to submit to tax authorities at the place of their accounting of the appropriate TCS tax return on time no later than the 25th day of the month following the expired tax period.
VAT does not pay tax agents if:
- the seller himself is released from tax paying;
- not a taxpayer VAT.
Then in the primary accounting document made a mark "without tax (VAT).
The seller independently pays VAT if (paragraph 3.1 of Art. 166 of the Tax Code of the Russian Federation):
- scrap will go for export;
- for sale to individuals who are not IP.
The moment of determining the tax base (clause 1 of Article 167 of the Tax Code of the Russian Federation) - for the tax agent the earliest from the dates: or the day of shipment of the goods, or the day of its pre-payment.
As indicated in paragraph 5 of Art. 168 of the Tax Code of the Russian Federation, when implementing taxpayers of scrap and waste, as well as upon receipt of payment in the account of the upcoming supplies of such goods, the taxpayer is invoices or adjustment invoices without taking into account the amount of tax. At the same time, the appropriate inscription is made in them or the "VAT is calculated by the Tax Agent" stamp.
A number of federal laws adopted, which prepared significant changes in the Tax Code. Basically, these changes will come into force on January 1, 2019, but there are those that will begin to act in 2018. We offer to familiarize yourself with the innovations that need to take into account the state (municipal) cultural institutions.
From the movable property, the tax will not be paid
From January 1, 2019, movable property is not subject to property tax. The corresponding changes are made by Federal Law of 03.08.2018 No. 302-FZ in Art. 374 NK RF.
Thus, only immovable property will be addressed from the specified date tax on property (including property transferred to temporary possession, on use, an order, a trust management, which entered joint activities or obtained under the concession agreement), taken into account on the balance sheet as objects fixed assets in the manner prescribed for accounting, unless otherwise provided by Art. 378, 378.1 and 378.2 of the Tax Code of the Russian Federation (paragraph 1 of Art. 374 of the Tax Code of the Russian Federation as amended by Federal Law No. 302-FZ).
The tax base is determined separately in relation to each object of real estate (paragraph 1 of Art. 376 of the Tax Code of the Russian Federation as amended by Federal Law No. 302-FZ).
In this regard, since 2019, there is no need for tax breaks and other tax preferences that are currently operating with respect to movable property (clause 25 of article 381, paragraph 2 of Art. 381.1, paragraph 3.3 of Art. 380 Tax Code of the Russian Federation).
Taking into account the innovations adopted, institutions should approach the distribution of objects on movable and immovable property. As a rule, such a distribution is carried out at the time of the adoption of objects of property to account. The decision to determine the type of property is made by the Commission agency for the admission and disposal of assets, and it must be justified. By itself, the commission of the Commission's meeting is not a legal basis for recognizing the object by driven or immovable property.
When making a decision, members of the Commission should primarily proceed from the norms of civil law on the conditions for recognizing the thing by driven or immovable property. These standards include art. 130 and 131 of the Civil Code of the Russian Federation.
In accordance with paragraph 1 of Art. 130 Civil Code of the Russian Federation to real estate (real estate, real estate) include land plots, sections of the subsoil and everything that is firmly related to the Earth, that is, the objects that are impossible to move without disproportionate damage to their appointment, including buildings, structures, objects of unfinished construction .
In addition, residential and non-residential premises include residential and non-residential premises, as well as partitions of buildings or structures (machine-spaces), if the boundaries of such premises, parts of buildings or structures are described in the procedure established by legislation on state cadastral procedure.
Things not related to real estate are recognized by movement property (paragraph 2 of Art. 130 of the Civil Code of the Russian Federation).
According to paragraph 1 of Art. 131 of the Civil Code of the Russian Federation the right of ownership and other real rights to immovable things, restrictions on these rights, their emergence, the transition and termination are subject to state registration in the Unified State Real Estate Register (EGRN).
Based on the legal basis, the following circumstances are, in particular, the following circumstances are subject to assigning an object of property to real estate:
availability of an object record in EGRN;
in the absence of information in EGRN - the presence of grounds confirming the solid connection of the object with land and the impossibility of moving an object without disproportionate damage to its purpose (for example, for capital construction facilities, this is the availability of technical accounting documents or technical inventory of the object as real estate, construction permits and (or ) Commissioning, project or other documentation for the creation of an object and (or) about its characteristics - a letter of the FTS of the Russian Federation of 02.08.2018 No. BS-4-21 / [Email Protected]).
VAT rate will rise from 18 to 20%
The main rate of VAT from January 1, 2019 will be 20% (instead of 18%). The corresponding changes are made by Federal Law of 03.08.2018 No. 303-FZ in paragraph 3 of Art. 164 Tax Code of the Russian Federation.
State duty for the registration of legal entities and making changes to the constituent documents will be avoided
According to the changes submitted by the Federal Law of July 29, 2018 No. 234-FZ in paragraph 3 of Art. 333.35 of the Tax Code of the Russian Federation, from January 1, 2019, in the direction of the registering authority of electronic documents, state duty is canceled:
for state registration of a legal entity, with the exception of state registration of the elimination of legal entities (currently the size of the state duty is 4,000 rubles);
for state registration of changes made to the constituent documents of a legal entity (800 rubles);
for state registration of the liquidation of a legal entity, with the exception of cases when the bankruptcy procedure is applied (800 rubles).
Thus, submitting documents to the registration in electronic form, organizations will be able to save decently. The abolition of state duty is related to the involvement of organizations to the use of electronic services and the expansion of the electronic interaction sphere.
Enchanted indefinite insurance fees for OPS
In order to ensure the stabilization of the fiscal load, a permanent fare of insurance premiums for compulsory pension insurance is established in the amount of:
22% within the established limit value of the base for the calculation of insurance premiums in this type of insurance;
10% of the above-mentioned limit value for calculating insurance premiums in this type of insurance.
This tariff is fixed in PP. 1 p. 2 art. 425 of the Tax Code of the Russian Federation from January 1, 2019 by Federal Law No. 303-FZ.
According to the current edition of this article, the insurance premium insurance fees on the OPS is 26%, but it was planned to be applied from 2021. In 2018, the main categories of payers pay insurance premiums in accordance with the tariffs shown in Art. 426 Tax Code of the Russian Federation. Here is such a confusing tariff scheme currently exist.
Since 2019, the fares of insurance premiums will be much easier. Article 426 of the Tax Code will be excluded. All major tariffs will be reflected in Art. 425 Tax Code of the Russian Federation, and they will not change from year to year.
The indefinite period of application of the tariff of insurance premiums on the OPS (22%) will be enshrined in the federal law of 15.12.2001 No. 167-FZ "On compulsory pension insurance in the Russian Federation" (the relevant changes adopted by the Federal Law of 03.08.2018 No. 306-FZ and come into force on January 1, 2019).
The rights of the regions are canceled to establish a reduced income tax rate
Since 2019, the regions will be deprived of the opportunity to generally reduce income tax rates credited to the regional budget. Reduced rates can be introduced only with respect to individual categories of taxpayers - residents (participants) of a special economic zone, participants in regional investment projects (paragraph 1 of Art. 284 of the Tax Code of the Russian Federation as amended by Federal Law No. 302-FZ).
Reduced income tax rates established by the laws of the constituent entities of the Russian Federation before January 1, 2018 will be applied by taxpayers before the expiration date of their action, but no later than January 1, 2023. At the same time, these reduced tax rates can be increased by the laws of the constituent entities of the Russian Federation for tax periods of 2019-2022 (para. 5 added in paragraph 1 of Art. 284 of the Tax Code of the Russian Federation by Federal Law No. 302-FZ).
Changes to improving tax administration
Such amendments are made by Federal Law of July 29, 2018 No. 232-FZ. Basically, they relate to the administration of taxes charged from individuals. We only give the changes that will be interested in taxpayers organizations.
The right of tax authorities block the accounts of the Organization from August 30, 2018 applies to cases of late commissioning of insurance premiums.
Previously, such sanctions were used in the event of a delay in the presentation of the calculation of 6-NDFLs and tax declarations.
According to the updated edition of paragraph 3.2 of Art. 76 of the Tax Code of the Russian Federation, the decision of the tax authority to suspend the operations of the tax agent (payer of insurance premiums) on its accounts in the Bank and the translations of its electronic funds is made by the head (Deputy Head) of the Tax Authority in case of failure to provide the specified tax agent (payer of insurance premiums) of the calculation of NFFL sums, Calculated and retained by the tax agent (calculation of insurance premiums), in the tax authority within ten days after the established period of submission of such calculation.
The day after the receipt of these calculations in the tax authorities, account blocking is removed.
When the overpayment for taxes on taxes, the invoice takes into account the overpayments arising over the past three years.
Such clarification was made by Federal Law No. 232-FZ in paragraph 5 of Art. 78 of the Tax Code of the Russian Federation from August 30, 2018.
According to the new edition of this point, the amount of excessive tax paid to the repayment of arrears on other taxes, anniversary of foam and (or) fines payable or recovery in cases provided for by the Tax Code of the Russian Federation are produced by the tax authorities independently in more than three years from the day paying the specified tax amount.
To carry out such tests of applications from taxpayers are not required. However, this does not deprive the taxpayers of the right to apply for an overlap of the excessive paid taxes in general.
Innovations related to tax audits
Federal Law No. 302-FZ in Part 1 of the Tax Code of the Russian Federation included the following innovations related to the conduct of tax audits.
The term of the cameral inspection based on the VAT declaration is reduced.
According to the general rules, cameral verification of tax declarations is carried out by tax authorities within three months from the date of their presentation (para. 1 of paragraph 2 of Art. 88 of the Tax Code of the Russian Federation). At the same time, on the Declaration on VAT "Camellum" will be carried out faster - within two months. This indicates an para. 2 added in paragraph 2 of Art. 88 Tax Code. It is specified that if, before the end of the challenge tax audit on VAT declaration, the tax authority established signs that indicate a possible violation of the law on taxes and fees, the leader (deputy head) of the tax authority is entitled to decide on the extension of the period of the challenge tax audit. The term of the challenge tax check can be extended to three months from the date of the VAT Declaration.
The subject of the re-field tax audit is specified.
In the case of submitting a refined tax declaration with the taxpayer, which indicates the amount of tax in the amount of a smaller previously stated, the tax authority is entitled to initiate a re-outbid. According to the current provisions of PP. 2 p. 10 tbsp. 89 of the Tax Code of the Russian Federation within such a check is verified by the period for which was presented specified. The changes made to this paragraph determine that the subject of such a re-field tax audit is the correctness of the tax on the basis of the modified indicators of the refined tax declaration, resulting in a decrease in the previously calculated tax amount (increase in the loss).
The duty of the tax authorities is established to provide a copy of the interrogation protocol of a witness attracted within the framework of tax control.
In accordance with Art. The 90s of the Russian Federation as a witness for testimony can be caused by any individual who can be known any circumstances that are important for tax control. The testimony of the witness is entered into the protocol. According to paragraph 6, entered into the specified article, a copy of the protocol after its preparation must be awarded a witness personally for receipt. In the event of a witness failure from receiving a copy of the protocol, this fact is reflected in the protocol.
The procedure for re-submitting documents into tax authorities was clarified.
Now, in the course of the tax audit, other activities of tax control, the tax authorities are not entitled to refund the documents previously submitted to the tax authorities during the tax audits of this checked person, as well as documents presented in the form of certified copies during the tax monitoring. According to the new edition of paragraph 5 of Art. 93 Tax Code of the Russian Federation previously submitted to the tax authorities documents (information) regardless of grounds for their submission may not be submitted, subject to the notification of the tax authority within the deadline that investigated documents (information) were presented earlier, indicating the details of the document (Annex To which) they were presented, and the names of the tax authority, in which the documents were presented (information).
It is provided for the right of verifiable persons to get acquainted with the materials of the inspection before the consideration of its materials.
By virtue of the current provisions, paragraph 2 of Art. The 101 Tax Code of the Russian Federation, the person in respect of which was held (his representative), has the right to familiarize himself with the materials of the tax audit and additional tax control measures during the period provided for the presentation of written objections, namely:
within one month from the date of receipt of the act of tax audit;
within ten days from the date of expiration of additional measures of tax control.
Taking into account the above, it is assumed that the verifiable person meets the inspection materials after their consideration.
In the new edition of paragraph 2 of Art. The 101 Tax Code of the Russian Federation directly established the right of the injured person (his representative) to get acquainted with the materials of the tax audit and additional measures of tax control to the consideration of the inspection materials.
The document applied to execute the results of the validation of tax controls.
Until now, there was no clear understanding how the results of additional activities of tax control should be issued. According to the new edition of paragraph 6.1 of Art. 101 Tax Code of the Russian Federation The beginning and end of the additional measures of tax control, information on such activities, as well as the received additional evidence to confirm the fact of the execution of violations of the legislation on taxes and fees or the absence of those, conclusions and proposals that are checked to eliminate the identified violations and references to the articles of the Tax Code of the Russian Federation recorded In addition to the tax audit.
Supplement to the tax audit act should be prepared and signed by the officials of the tax authority, carrying out additional events, within fifteen days from the date of the end of such events.
Addition to the act of tax audit with the application of materials obtained as a result of additional activities, within five days from the date of this add-ons should be awarded to a person in respect of which a tax audit was carried out (its representative), a receipt or transpaved in a different way, testifying to the date His receipt by this person or his representative (if otherwise provided).
Thus, now organizations in respect of which additional tax control activities are initiated, it will be easier to understand what the essence of the events held and what are the claims inspectors.
Summarizing the considered amendments in tax legislation, we indicate that the main changes are made by federal laws No. 302-FZ, No. 303-FZ, No. 232-FZ and No. 234-FZ. According to these changes from January 1, 2019, institutions:
there will be no tax on property from movable property;
vAT will pay at a rate of 20% (instead of 18%);
will be saved on the state duty for the registration of changes made to constituent documents if documents in electronic form are submitted for registration.
Innovations related to improving tax administration and with tax audits come into force on August 30 and September 3, 2018, respectively.
The contributions to the property of a business community or partnership will not be taken into account in revenue, regardless of the purpose of making these contributions (3.7 p. 1, Art. 251 of the Tax Code of the Russian Federation). The condition for exemption from taxation of only contributions to property included in order to increase net assets will be seized from subparagraph 3.4 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.
Will not be taken into account as part of taxable income:
- dividends who are not demanded by the participants of the economic society or the partnership;
- the amounts of the distributed profit of the economic society or the partnership restored as part of their retained earnings.
At the same time, taxable income will appear:
- the amounts obtained by the Decisions of the Monetary Board on the concession agreement * (sub. 37 p. 1 of Article 251 of the Tax Code of the Russian Federation). These incidents will have to be recognized in the manner prescribed for accounting subsidies (paragraph 4.1 of Art. 271 of the Tax Code of the Russian Federation);
- the fee received for the provision of guarantees (guarantees), if all parties of such a transaction are Russian non-bank organizations (sub. 55 p. 1 of Art. 251 of the Tax Code of the Russian Federation).
* According to the concession agreement, one party (concessionaire) undertakes to create or reconstruct the property defined by this agreement. Ownership of this property belongs or will belong to the other side (conciliation).
In addition, the concessionaire undertakes to exploit the specified property, and the concession undertakes to provide a concessionaire for a period established by the agreement, the rights of possession and use of this property. During the use of (operation) of the concession property, the concessionaire makes a fee (part 1 of Art. 3, Part 1 of Art. 7 of the Federal Law of July 21, 2005 No. 115-FZ "On Concession Agreements").
The use of an increase in the rate of depreciation of energy efficient buildings will be abolished - that is, having a high class of energy efficiency (sub. 4 p. 1 of Art. 259.3 of the Tax Code of the Russian Federation).
At the same time, it will be allowed to apply before 01.01.2023 an increase in the coefficient, but not higher than 3, to the rate of depreciation of fixed assets commissioned after 01.01.2018 and used in the sphere of water supply and drainage - on the list, which will establish the Government of the Russian Federation (sub. 4 p. 2 Art. 259.3 of the Tax Code of the Russian Federation).
As part of other expenses related to production and implementation, it will be possible to take into account the funds listed in the budget of the subject of the Russian Federation on the basis of agreements (contracts) on gratuitous target contributions concluded from July 01, 2017 in accordance with the legislation of the Russian Federation on the electric power industry (sub. 48.9 p. 1 tbsp. 264 of the Tax Code of the Russian Federation).
Property tax
An additional feature will appear on the calculation of the property tax of organizations and advance payments on it in relation to:
- residential buildings and residential premises that are not reflected in accounting in fixed assets (sub. 4 p. 1 of Art. 378.2 of the Tax Code of the Russian Federation);
- real estate of foreign organizations that are not working in the Russian Federation through permanent missions, as well as real estate that is not related to the activities of these organizations in the Russian Federation through permanent missions (sub. 3, 1 Art. 378.2 of the Tax Code of the Russian Federation).
From 01/01/2018, if within the calendar year the cadastral value of such objects was determined, then during this year, it will be necessary to calculate the tax on property and advance payments on it on the cadastral value defined on the day of the introduction to the Unified State Real Estate Register (EGR) which is the basis for determining the cadastral value of these objects (sub. 2.1 of paragraph 12 of Art. 378.2 of the Tax Code of the Russian Federation).
The use of benefits on property tax of organizations against newly introduced facilities with high energy efficiency (on the list approved by the Decree of the Government of the Russian Federation of June 17, 2015 No. 600) or a high class of energy efficiency, referred to the authority of the subjects of the Russian Federation (paragraph 21 of Art. 381 NK RF). From 01.01.2018 This benefit will be mentioned in Article 381.1 of the Tax Code of the Russian Federation as applied only in the case of the adoption of the relevant law of the subject of the Russian Federation.
Last week, revolutionary corrections in the NK were adopted. .
We made an overview of other changes in 2018, which have already been accepted or will be likely to.
Wage and NDFL Changes
Since 2018, the size of the minimum wage is presumably amount to 9,489 rubles. (The bill passed the first reading).The government should increase children's benefits to the coefficient of 1.032. In this case, from February 1, the amount of benefits will be:
- registration in early pregnancy - 632,76 rubles;
- at the birth of a child - 16 873,54 rubles;
- for pregnancy and childbirth - 43 675.80 rubles. (minimum) and 282 493.40 rubles. (maximum);
- care for child up to one and a half years - 3 163.79 rub. (Minimum on the first child for unemployed and IP), 3795.60 rubles. (Minimum on the first child for workers with experience less than two years or low wages), 6327.57 rubles. (Minimum for the second and subsequent), 24 536.57 rubles. (maximum).
Despite the fact that at the time of the article preparation, the project approving the increase in the coefficient is at the consideration stage, the probability of its adoption is extremely high.Since 2018, the list of non-taxable income PFFs will increase. One-time payments of targeted social assistance at the expense of local budgets, budgets of the constituent entities of the Russian Federation, the federal budget and extrabudgetary funds are exempt from taxation (paragraph 8 of Art. 217 of the Tax Code of the Russian Federation).
In 2018, the form of reference 2-NDFL remains the same, but it is necessary to fill it in a new way: the FTS of the Russian Federation has new codes for filling it.
Now in order to reflect compensation for unused vacation, the accountant must specify the "2013" code, for the weekends - "2014", written off hopeless debt - "2611".
Insurance Contribution Changes
From January 1, 2018, must act:- compulsory pension insurance -1 021 thousand rubles.
- compulsory social insurance in case of temporary disability and in connection with the motherhood - 815 thousand rubles.
- Pension Fund - 26,555 rubles.
- Health insurance fund - 5,840 rubles.
Income tax changes
From January 1, 2018 to December 31, 2022 for taxpayers engaged in tourist and recreational activities in the Far East, a zero income tax rate was established.For this, certain conditions must be respected. We give only two of them:
- availability of the taxpayer in the property of a hotel and / or other means to accommodate tourists
- the share of revenues from tourist recreational activities should be at least 90%.
The list of activities falling under this benefit will be established by the Government of the Russian Federation.
Changes also affected the composition. Thus, from 2018 to 2020, the costs of R & D, taken into account with K \u003d 1.5, it is possible to include the cost of acquiring exceptional rights to inventions, samples and useful models that were used during the development process.
From January 1, 2018, in other expenses to which the standard of 75% of labor costs are applied, insurance premiums can be attributed.
Property Tax Changes
From January 1, property tax benefits will be limited. According to paragraph 10 of Art. 1 taxpayers will have the right to apply property benefits only if they are provided for by regional legislation.We are talking about:
- property that is located on the territory of the Russian part of the Caspian Sea;
- objects with high energy efficiency;
- moving property, which was put on accounting after January 1, 2013.
We are spelled about objects, the tax on which is calculated on the basis of the cadastral value. In accordance with the Federal Law of September 30, 2017 No. 286-FZ if the cadastral value is established in the middle of the year, the calculation of advance payments and property tax is made for the current year. An important day of making data to EGRN.
Moreover, the property tax declaration was changed. This means that companies will fill in a new form following the results of 2017 ().
Changes on specialists
From January 1, 2018:- approved.
Moreover, when calculating a single tax one should not be considered:
- assets as a contribution to property;
- dividends from which participants refused.
From January 1, 2018, individual entrepreneurs on UNVD and / or patent when calculating a single tax, but not more than 18,000 rubles. For 1 CCT.
The following conditions must be respected:
- CCT consists in the register of cash register;
- cCC registration has passed from February 1, 2017 to July 1, 2019.
Transport tax changes
It is necessary to reflect in the new declaration, the form of which is approved by the Order of the Federal Tax Service of Russia of December 5, 2016 No. MMB-7-21 / 668.In a new form, new lines appeared, which make it possible to reflect payments on the Plato system, and thereby reduce the transport tax.
Also, the changes affected the second section of the declaration. Now he includes:
- "Date of registration of the vehicle";
- "Date of termination of the registration of a vehicle (deregistration)";
- "Year of the vehicle".
Changes to trade
In accordance with the order of the Ministry of Economic Development of 10/30/2017 No. 579 for the trading collection approved.In 2017, it was 1.237.
Land Tax Changes
If the cadastral value of the site has changed due to the change in the type of permitted use or the translation of the Earth to another category, then to calculate the tax, it is necessary to take into account the day of making such information in EMRN ( ).It was previously believed that changes in the cadastral value of the Earth reflected on the calculation of the tax only since next year ().
Indicators for the calculation of land tax for 2017 must be reflected in the new declaration ().
Since 2018, a new collection will appear.
All citizens who will visit the Altai, Krasnodar, Stavropol Territory, as well as the Crimea from May 1, 2018 to December 31, 2022 will pay.Its size establishes regional authorities.