Small business is dying, and the tax - chaos

1 February will be a month, as Ukraine has a tax code. Today find out how he influenced the small, medium and large businesses. With regard to revisions in the Tax Code, a proposal which the president ordered to submit by 20 February, then, as we said working group member MP Irina Gorin (OL), work on them will begin February 3-4. According Gorina, changes will be, above all, the chapter on small business, which operates under a simplified scheme of taxation, but that may change before it is too early. In any case, they will not until the summer. But the NC itself uproschentsev gradually makes the "persona non grata" for big business: since April with them, stop working almost everything. And if the small fry wants to survive, it has two exit - go into the shade or out of a simplified taxation for VAT. Large and medium-sized businesses while notes confusion in the tax documents (at STA themselves do not yet know how and what to do), but have high hopes for tax cuts provided for in NC in the future. SMALL: Close and escalated to edinschikov working with physical persons (bazaar, shoe repair, etc.) from January to take effect the following changes: additional payments to the Pension Fund and the "social insurance" was removed by replacing the single social contribution (ERU), which is now the lion's share of the costs of the entrepreneur. Base for calculating the ERU is the minimum wage (from 1 January 2011 - 941 UAH).. We believe: 941 UAH. x 34.7% = 327 USD. That is, if previously edinschik gave the state a maximum of 200 USD. per month, now its payments increased to 413 UAH. (86 UAH. Tax and 327 UAH. - PF, which is now responsible for administration of a single sotsvznosa). Plus, if it works employees, to be paid in the PF and for each of them. "Our problem is not in the code, and that there are no buyers, - says Vadim Semenov, trading at one of Kiev's commodity markets. - Against this background, to pay a single tax on the new rates is difficult for us. The fact is that even before this increased the wholesale prices of commodities (steel more to take on route), and if we have a little lift in retail prices, generally one will not buy anything. " According to the businessman, went bankrupt last year a third of his acquaintances. "We are now half empty bazaar", - says Vadim, and he is preparing to shut down and has already begun to look for work. Part edinschikov working with by legal entities, traditionally regarded as the richest - in providing services firms could always make good money. However, with the introduction of NC to legal entities to work with them became unprofitable - the changes that need to deposit accounts with edinschikami profit (and the profits to pay 25% tax), although it will only take effect from 1 April, is already almost "killed" many activities. After the contract is usually concluded for six months or more. "I'm close" - said the businessman Eugene Menchov, who had previously engaged in repair at the office. Similarly, we surveyed and received carriers, printers, designers, consultants, etc. To official statistics, this has no effect - the process of closing FOP takes about six months. "Some have tried to raise prices, but nothing happened - the market is not as many clients and large companies with financial strength, force down prices to finally crush smaller competitors - said the businessman Gregory Bosenko from Kiev, which produced office furniture. - I am sure as soon as we are small, leave the market, prices will shoot up. " The only way for these entrepreneurs - consolidation. "We have teamed up five of them, registered limited liability company and hired an accountant at all, naturally, her salary is slightly higher than the average for the market, - said the businessman Mikhail Yudov. - But prices are now higher than before the adoption of the Tax Code, as increased cost - it now includes general and administrative expenses. " By the way, the rate of enrollment calculations edinschikami income was introduced to close the scheme to minimize payroll taxes (where workers are executed as SAP and pay podohodnik and contributions to the Social Fund). As shown by a cursory survey of the "Today", the Ukrainian company that worked so now divided roughly into two equal parts. Some people really began to pay wages "in white" of all taxes. Other - went to pay salaries black cash (after cashing system). However, as rumored in law enforcement in the near future to begin massive cleanup cashed offices. AVERAGE: "TAXES WILL PAY LESS" The average business has already noticed some "inconsistencies" in the new Tax Code: say, to ensure that all understand, will go somewhere for six months. But in general, in this segment with respect to the NC optimistic: expect that in three years taxes will be reduced. "Already it is clear that not all items in the Tax Code spelled out clearly enough. For example, it is said that the information services rendered in the territory of Ukraine (provides us with their consulting company), now is not subject to VAT. But it is not clear: if the services are provided by non-residents - they are taxed or not - tell us findirector one of the Ukrainian companies. - And such examples are many: in the end, the tax administration now takes more time than ever before - an accountant sitting at work until night, versed in the new code. This transition period - while we may consider all the nuances - takes about six months. But on the whole, I expect that in 3-4 years we will pay less tax: for example, in 2014 should be reduced rates of taxation. But now there are fewer compulsory taxes to local budgets - canceled tax on income from advertising (0.5% of the amount received net of VAT), municipal tax, transport fee for cars. " "We have just recently been testing, in December began. It lasted only five days - the most that they now have the right, while previously extended to 15. This is a plus. And they say that in the first quarter for violations will be punished at a minimum, "- said Alexander Gutorov, CEO FarmFirm" Galenika. MAJOR: "In Tax - mess, but TAX decreased by 1%" big business is also not understood all the nuances of a new Tax Code, but there are glad that this year the profit tax will decrease by 1%. "What we can say: reporting became harder to take. The tax itself is not prepared for the new Tax Code. Do not know how to accept the documents. We come to take statements on the old forms, they say:" No, you have the new. "And the next day already take on the old. I hope that in time to fix it, - says Yuri Trindyuk, honorary president of "Bread investment." - But there are pluses: this year has decreased by 1% tax on profits. And when it becomes 16% - will be quite good. " "There is a big mess. The tax can not answer all our questions: for example, the new Code, a contractor who is building affordable housing is exempt from VAT. A final seller is not exempt. There are inconsistencies. The fact is that after the adoption of the Code government has yet to publish a lot of instructions. Not all of them are. Therefore to fully appreciate the new Tax Code, we can until the end of 2011 "- told us the head of a major construction company. "The tax, of course, is now hell mess. But in general we as a company that operates" in white ", a code is advantageous - it covers a lot of schemes to optimize taxes (or increase their value), which previously gave the advantages of our competitors," - said the financial director of a large food company. SMUGGLING ADVANTAGEOUS? It seems that simultaneously with the introduction of the Tax Code, the government found the same way to combat the smuggling of imported consumer goods. According to our source in the power structures, the method is simple: the merchants began to polls to check the documents on the selling of import (with this, not some political motives linked conducted in recent raids on the markets of the country - says our source). If there are no supporting papers, automatically be deemed that the goods are imported illegally and therefore subject to forfeiture. Accordingly, now Stakhanov rapidly dying out smuggling, which has previously been imported by the lion's share of imports. All the old scheme work, but traders fear they already enjoy, so you do not lose the item. As a result, wholesalers have been forced to "go cap in hand" to the customs house, looking for ways to pay for a minimum of legal registration, given that for many commodities have plug indicative prices. Naturally, process them at the lower limit value is not free, but in any case, the budget gets charged more than if the goods as before, were smuggled in general, without payment of customs duties. In the State Customs Service denied that import large quantities executed at the lowest possible rate, but acknowledged that the level of budget revenues in recent years has grown considerably.