Small businesses that use a single income tax will pay more in the next year, as usual. For example, a 50 square metres tax will increase by 46,500 roubles per year.
The Single Revenue Tax (ENVA) replaces almost all taxes for " small " , but is allowed only for certain entrepreneurial activities (primarily retail trade, public meals, domestic services). According to the Federal Tax Service (FRS), as of 1 January 2015, 1,8 million individual entrepreneurs and 333,000 GS were employed in the ENGS. In the nine months of 2015, according to the Federal Treasury, they paid 56,6 billion roubles. ETS. This tax is one of the main sources of municipal budgets.
The ENGL tax base is an entrepreneur ' s replacement income, which is usually calculated by multiplying the basic income of a particular activity (recorded in article 346 of the Tax Code) by the number of employees or area of the premises, and by two factors: K1 is an increase in the deflator factor established annually by the Ministry of Economic Development and K2 is lowered by local authorities. The rate of taxation for ETS is 15 per cent.
The draft Mineconom Development Order, which is published on the Department ' s website, establishes a new value of the K1- 2,083. The change to the 2015 value of 1,798 is 15.9 per cent, the highest growth in the EATL. That's how the taxable base that the entrepreneur has to pay the tax. For example, the basic profitability of the most popular activity on the EBU, retail trade, is 1,800 roubles per month. If an entrepreneur operates in a 50 square metres space, the EATL tax base will be 1,08 million roubles per year. Based on the current deflator ratio, 1, 94 million roubles, with a new row of 2,25 million roubles. From this amount, the enterprise will have to pay 15 per cent. If counted, it would be possible that the tax would increase by 46,500 roubles.
In the press service of the Ministry of Economic Development, RBK said that the draft order would not be amended and would enter into force after publication in the Russian newspaper until 20 November.