Changes on the USN since 2018
Since 2018, a number of changes in the simplified tax system will come into effect, which will affect the development of entrepreneurship. Officials do not intend to increase the tax burden on small businesses and seek to simplify administration to the maximum. Experts note the positive impact of tax regimes on the recovery of the domestic economy.
USN: current changes since 2018
Next year, entrepreneurs on the simplified taxation system expect another change, which will affect the basic principles of business. Despite repeated discussions, in the short term, the authorities do not plan to cancel the simplified simplification. Special tax regimes stimulate the development of small businesses, officials underline.
First of all, the conditions that allow you to switch to the simplified tax system have changed. The government emphasizes the need to make the simplified tax system more accessible to domestic entrepreneurs. This measure will speed up GDP growth and minimize the volume of the shadow economy.
Earlier, officials limited the number of full-time employees (up to 100 people) and the residual value (could not exceed 100 million rubles).In 2018, the main criterion for the transition to simplified payment will be the income of previous periods. At the same time, the authorities made changes to the existing limits, which would allow more entrepreneurs to take advantage of the USN in 2018.
For the transition to the simplified tax system next year, the total income of individual entrepreneurs for three quarters cannot be more than 112.5 million rubles. The limit was also increased, which allows you to retain the benefits of tax regime in 2018. For this, the income of entrepreneurs on the simplified basis during 2017 should not exceed 150 million rubles.
As for the residual value limit, the government has not yet made a final decision on this issue. Given the new economic realities, this indicator can be increased by 2 times. The authorities are also discussing a new initiative that will allow entrepreneurs to register their own representative offices.
In addition to the principles of the transition to the simplified taxation system, officials are considering more global changes that will affect tax payments in 2018. As a result, in the coming year there may be a significant tax cut.
Prospects for lower rates and other payments
In 2018, entrepreneurs can be exempted from paying a fee, which will have a positive impact on the financial capabilities of individual entrepreneurs. In addition, the authorities will not take into account the profitability of business representatives. Also in some cases, simplified entrepreneurs will be exempted from paying real estate tax.
Another change that may come into effect next year is the tax rate. Officials are discussing a possible rate cut, which will be an additional incentive for the growth of macroeconomic indicators. The development of the economic situation and the dynamics of oil prices will determine what changes in the USN rates are expected by businessmen in 2018.
The favorable scenario provides for a further increase in oil prices and an acceleration in the growth of the domestic economy, which will provide additional revenues for the Russian budget. As a result, the government will be able to cut the rate on the “Income” object by half - to 3%. In addition to reducing the tax rate at the federal level, the regions will be able to adjust this figure by 1%. In such conditions, local authorities will be able to create additional incentives for certain types ofactivities.
Similar changes may affect the tax rate for the object “Income minus costs”. The Ministry of Finance admits a reduction in the rate from 15% to 8%. At the same time, the regions will have the opportunity to reduce this figure to 3% (in 2017, the regions can reduce the rate to 5%).
The new reduction in USN rates will be an additional driver for the growth of the Russian economy in 2018. However, entrepreneurs expect another increase in contributions for themselves. At the same time, the principle of calculating payments to the PFR and the MHIF will be changed, which will reduce the negative consequences for businessmen.
New contributions in 2018
Next year, officials plan to significantly increase the level of the minimum wage. The minimum wage should correspond to the subsistence minimum by 2019, representatives of the Ministry of Labor emphasize. At the same time, the officials intend to change the principle of calculating PI contributions for themselves.
In 2018, the minimum wage will increase by 21.7%, which should lead to a corresponding increase in contributions. However, the officials decided to fix the level of contributions, which will reduce the burden on small businesses. As a result, the contributions of entrepreneurs to the Pension Fund of Russia will amount to 26,545 rubles, and the costs of medical insurance will reach 5,840 rubles. (in general, contributions will increase by more than 13%).
The transition to fixed contributions in 2018 was good news for entrepreneurs on the USN. As a result, business representatives will not suffer from an increase in the minimum wage.
Experts positively evaluate the proposed changes on the simplified taxation system. After a protracted economic crisis, entrepreneurs need new growth factors. A possible reduction in the tax burden will have a positive effect on the financial situation of entrepreneurs. As a result, the domestic economy will be able to reach the target level of growth.
Next year, entrepreneurs are expected to see the next changes in the simplified taxation system, which will affect the key parameters of tax administration. For switching to a simplified payment system, incomes of individual entrepreneurs for 9 months cannot exceed 112.5 million rubles. In addition, to maintain the right to use the simplified tax system, the entrepreneur’s annual income must be within 150 million rubles.
Also, officials are considering options for reducing the tax burden for small businesses. The tax rate in 2018 can be reduced by 2 times. At the same time, the regions will retain the right to use a differentiated approach. In addition, next year, officials will fix the contributions of entrepreneurs for themselves.