Salary and Personnel / 02.04.2020

Single tax in the DNR for legal entities. General taxation system of the DPR. Detailed description. Income tax in the DPR

Of course, in the Law "On tax system»DPR has articles that indicate that the taxpayer has the right to choose a simplified or patent system of taxation immediately upon registration. However, in reality, it turns out differently - you receive a certificate in the Ministry of Doha itself, and the application for the application of a different taxation system must be carried to your inspector at the district inspection. At the same time, it is unlikely that you will receive a certificate on the same day when it is registered, that is, you will not be able to submit an application on the same day with the registration date.

All this leads to the fact that at least 1 month will have to report on the general system.

So what does “common system” mean?

The Donetsk People's Republic's Tax System Law does not provide a specific definition. It is rather a generalized concept that involves the payment of two taxes by the taxpayer:

- income tax;

- sales tax.

Income tax R calculated at the rate of 20% of the difference between the gross income of the reporting period (calendar month) minus expenses that can be included in the gross expenses of the reporting period.

The DPR Ministry of Revenue and Duties recommends a tax burden of at least 1% of gross revenues ( the tax burden Is the ratio of income tax to gross income). That is, if you declare 10,000 rubles. gross income, then the tax is less than 100 rubles. will certainly attract increased attention of the tax authorities.

Being on the general system of taxation, business entities operating exclusively in the field of waste management of ferrous and non-ferrous metals are exempted from income tax.

Value added tax p is calculated at a rate of 1.5% of the total turnover of the enterprise - the amount of advances received and issued invoices / acts.

The following are exempt from value added tax on the general system:

— financial institutions carrying out currency exchange operations in accordance with the procedure established by the legislation;

- payers of agricultural tax;

- business entities engaged in the extraction and processing of coal and coal products;

- business entities operating exclusively in the field of waste management of ferrous and non-ferrous metals;

- business entities that, in accordance with the procedure established by law, received the status of a paying agent (subagent), an operator for receiving payments, carrying out on the territory of the DPR economic activity for receiving payments from individuals using payment terminals;

- enterprises receiving funds for the work performed exclusively from the republican and / or local budgets of the DPR in accordance with the functional classification of budget expenditures 150120 "Construction and development of the metro network".

You need to report on both taxes every month - until the 20th day (inclusive) of the month following the reporting one.

In what cases is there no choice and, according to the law, it is possible to carry out activities only on the common system?

You will not find such a list in the Law "On the Tax System" of the DPR itself. But if you analyze and compare all 3 taxation systems with all restrictions, you get 2 main conditions:

- the annual gross income is over 60 million rubles;

- number employees more than 10 people.

At the same time, even if the above conditions are met, there is no escape from the general system if you carry out the following activities:

- trade in fuels and lubricants;

- trade in alcoholic beverages and tobacco products;

- production and trade of pharmaceutical products;

- currency exchange;

- business management activities;

- provision of financial and insurance services;

- activities in the field of public catering, with some exceptions;

- issue of payment documents, payment cards, etc .;

- engineering and other services related to the preparation technical specifications, project proposals, scientific research etc.;

- accepting payments from individuals using payment terminals by operators for receiving payments.

If we consider it as a whole, the general taxation system is still more typical for legal entities than for sole proprietorship.

Individual entrepreneurs are most often registered for the provision of any services, or for trading in the markets and do not imply the presence of a large number of employees. And this fits well into the conditions for obtaining a patent or a simplified system.

Deputy of the National Assembly of the DPR of the "Free Donbass" faction, Deputy Chairman of the National Assembly Committee on Budget, Finance and economic policy talked about the pros and cons of the overall system.

PROS AND CONS

The undoubted advantage of the common system is the ability to regulate the tax burden with expenditures.

If your expenses exceeded your income in one month, you can declare them just enough to reach a load of 1%. The rest can be shown in other reporting periods when expenses will not be enough.

The disadvantage is the need to constantly monitor and track expenses - which of them can be included in the declaration, and which have already been taken into account in previous periods.

Also, the disadvantages include the need to additionally report on value added tax. The base of taxation in income tax and sales tax has some differences, so this will also have to be considered carefully in order to avoid possible penalties for mistakes.

In real conditions, it is necessary to take into account all the features of a particular business entity. And only you can determine which of the taxation systems is right for your company.

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The size of the payment depended on the size of the company's turnover, the volume of final sales was not taken into account, so the payers did not have time to adjust to the dynamics of demand in the market.

"Tax holidays" in the USSR were provided to enterprises of local and regional subordination, which manufactured products exclusively from local raw materials. The replacement of the turnover tax with the modern VAT took place in 1992, at the time of the adoption of Law No. 2118-1, which establishes new principles of taxation in the Russian Federation.

Features of calculating value added tax

Technically, the turnover tax is an indirect universal excise tax based on the total volume of production at the enterprise. Majority developed economies(e.g. Estonian) applies value added tax, economic sense which is equal to the Russian VAT.

The amount of value added tax to be paid (or returned) is calculated as the difference between the accrued and included tax (taxes on imported goods and services rendered by non-residents). The total payment amount is adjusted for the tax-exempt turnover amount. For example, in Kazakhstan, the sale of excise stamps, lottery tickets and services in the field of international transportation are exempt from tax.

Turnover tax can be calculated as the difference between the wholesale and retail prices of goods (excluding discounts) or at a fixed rate per unit of production (for example, a kilogram of mortar, cubic meter of wood). The third method is the calculation of percent of the total turnover, it is applied in the case of unspecified wholesale prices for goods.
Taxable items include sales transactions finished products, the supply of raw materials, materials and goods to other countries (for business purposes), as well as personal consumption, domestic turnover of the state, imported goods (services).
Subjects paying turnover tax are registered enterprises (legal entities), counterparties (recipients of incoming invoices indicating the amount of tax), buyers of foreign goods and services (not for personal use).
Turnover tax is charged on a monthly basis, taking into account the time of sale - the moment of receipt of payment, shipment of products, the fact of rendering a service to a client of the company. The accrual is carried out taking into account the earliest event. For example, payment for kitchen furniture was received three days before shipment - VAT is payable within a month from the first date.

Disadvantages of value added tax

The turnover tax in the Russian Federation was transformed into VAT due to a number of peculiarities.

High tax burden on small businesses - sales tax was levied on the last link in the supply chain. This role was played by small enterprises (trading houses, shops).
Reduced turnover tax rates (up to 10%) are most effective, otherwise the business is forced to introduce "gray" schemes and hide profits from the state.
The "cascade" principle of tax calculation - deductions are made from each transaction, therefore, with a long supply chain (typical for Russian economy) mediation becomes unprofitable.

The specifics of determining and paying value added tax are determined (as amended) (hereinafter referred to as the Law).

The payers of value added tax are legal entities and individuals - entrepreneurs who are on the general taxation system (i.e. payers of income tax).

Are not payers of value added tax:

Financial institutions carrying out currency exchange operations in accordance with the procedure established by law;

Agricultural tax payers;

Non-profit organizations, institutions, enterprises - in terms of income received that are not subject to income tax;

Simplified tax payers;

Business entities engaged in the extraction and processing of coal and coal products;

Business entities operating exclusively in the field of waste management of ferrous and non-ferrous metals;

Business entities that, in accordance with the procedure established by law, received the status of a paying agent (subagent), an operator for receiving payments, carrying out economic activities on the territory of the Donetsk People's Republic to receive payments from individuals using payment terminals;

Enterprises receiving funds for the work performed exclusively from the republican and / or local budgets of the Donetsk People's Republic in accordance with the functional classification of budget expenditures 150120 "Construction and development of the subway network";

Housing and communal enterprises of the state or municipal form of ownership, enterprises of urban auto-, electric transport, road maintenance (road maintenance), green economy (improvement), outdoor lighting of the state or municipal form of ownership;

State-owned enterprises (the share of state ownership in which is 75 percent or more), except for enterprises engaged in the import, sale of fuels and lubricants

The payment of value added tax does not exempt a payer who is in the general taxation system from paying taxes established by the Law, including income tax.

Object of taxation with value added tax(i.e., what is taken into account for its calculation) is the revenue (income) received by the payer in the reporting period, which for these purposes is defined as a set of sold (shipped) products, work performed (services provided ) (regardless of whether they were paid or not) and received prepayments (advances). The object of taxation, expressed in value form, will be basis for calculating value added tax.

If, in subsequent periods, prepayments are returned to the buyer or the goods (products) are returned from the buyer, the tax base is reduced by the amount of such refunds in the period in which they were made (returned).

value added tax determined by the "first event" rule, those. within the reporting period, the date of the event that occurred earlier →

date of shipment of goods(confirmed by the invoice), and for works, services - the date of execution of the document, which testifies to the fact of delivery of works, services by the taxpayer, the date of sale of goods, which is noted in the report of the commission agent (agent), in the case of the sale of goods under a commission agreement (agency agreement ).

date of payment- date of enrollment Money, to the bank account of the taxpayer or the receipt of funds from the buyer (customer) to his cashier's office, as payment for goods, works, services to be supplied, i.e. prepayment (advance payment)

An exception are taxpayers of republican or municipal forms of ownership, who can also calculate the date of occurrence of the object of taxation on a cash basis (at their choice).

The reporting period for calculating value added tax is the calendar month.

Tax rate - 1.5% of the object of taxation.

Reporting is submitted monthly, no later than the 20th day of the month following the reporting month, payment n Tax on turnover is made monthly within 10 calendar days from the date of the reporting deadline.

Let's summarize:

Tax payers	legal entities and individuals - entrepreneurs who are on a common taxation system
Object of taxation	the amount of products sold (shipped), work performed (services provided) and received prepayments (advances) in the reporting period
Tax base	monetary object of taxation
Reducing the tax base	in case of return to the buyer of received prepayments (advances) or return of goods from the buyer
Date of occurrence of the object of taxation	is determined according to the “first event” rule: the date of an earlier event → shipment or payment. H Taxpayers of republican or municipal forms of ownership, at their choice, can use the cash method.
Reporting period	calendar month
Tax rate	1.5% of the object of taxation
Reporting deadline	monthly, no later than the 20th day of the month following the reporting month
Payment term	monthly within 10 calendar days from the date of the reporting deadline

Example. In December 2016, the company sold goods in the amount of RUB 1,500,000. rub. and received an advance payment in the amount of RR 250,000. rub.

In January 2017, sales amounted to 2,000,000 rubles. rubles, including on account of an advance payment received in January in the amount of 50,000 rises. rub.

In February 2017, the volume of sales amounted to 5,000,000 rubles. RUB, however, the buyer returned the goods purchased in December 2016 in the amount of RUB 500,000. rub. prepayments received amounted to 1,000,000 ROS. rub., at the expense of previous prepayments shipped products for 100,000 ROS. rub. and the prepayment was returned to the buyer in the amount of 100,000 rubles. rub.

Sales tax in December 2016, January - February 2017 is calculated as follows.

Reporting period	Implementation in the reporting period		Prepayments received in the reporting period		Shipment against prepayments of previous reporting periods		Refund of prepayments received in the previous reporting period NS	Return of goods from a customer sold in previous reporting periods	The amount of the object of taxation (2+3-4-5-6)	VAT amount (column 7x1.5%)
1	2		3		4		5	6	7	8
December 2016	1 500 000	+	250 000	-		-			1 750 000	26 250
January 2017	2 000 000	+		-	50 000	-			1 950 000	29 250
February 2017	5 000 000	+	1 000 000	-	100 000	-	100 000	500 000	5 300 000	79 500

Real estate seller in Donetsk lives outside the DPR: what about taxes? Part 2

If the problem can be resolved, it is hardly worth worrying about.

If the problem is insoluble, worrying about it is pointless.

The owner of real estate in Donetsk, living outside the DPR, decided to sell it. I arrived in Donetsk and the notary was in for a surprise - he learned that, before the deal was concluded, he had to pay 10% tax on the appraised value of the real estate sold! And what to do?

First of all, let's find out when this situation is possible. Since sellers and buyers of real estate are more often individuals (citizens, Foreign citizens and stateless persons, including non-residents who receive income not related to entrepreneurial activity from operations (payments, except social payments, as well as bank transfers between individuals) held on the territory of the DPR - Art. 15.6 of the Donetsk People's Republic Law "On the Tax System" hereinafter referred to as "Law"), then the conversation about taxation will concern only them, may legal entities forgive me! From the Law we learn real estate tax rates:

Payment type

For a resident

For non-resident

Art. Of the law

Bid, %

Art. Of the law

Bid, %

The value of inheritance or gifts not from persons of the first degree of kinship (parents, children, spouses)

amounts from the sale (exchange) of immovable objects or movable property no more than once a year

amounts from the sale (exchange) of immovable or movable property more than 1 time per year

the amount from the lease of property, lease (sublease), rental of residential and non-residential real estate for rent

According to Art. 122.8 of the Law, when performing notarial acts, a notary will act as a tax agent in terms of calculating income tax on the amount of income received by an individual from the sale of real estate - he will calculate and check the completeness of the transfer by an individual, including a non-resident, of the corresponding amount of income tax to the budget of the DPR.

The income tax calculated by the notary must be paid by the seller of the real estate prior to the performance of the notarial actions through the bank at the location of the notary's workplace (notary's office), and received by the notary payment document on the transfer of tax to the budget, will be the basis for the commission of notarial actions.

And so that life does not seem like honey to the seller, the Law obliged a notary (Article 122.8.1):

check by the registration number of the taxpayer registration card of the seller or series and the number of the passport the number of cases of sale of real estate in tax year according to the data of the Register of registration of notarial acts;
determine the amount of income of the taxpayer from the sale of the property based on the price specified in the purchase and sale agreement (exchange), but not less than the estimated value of such real estate calculated by the subject appraisal activities in accordance with the current legislation of the DPR on property valuation, and, as we already wrote, assessed value will be 1.5-2 times higher than the market.

Any sane person will say that in order to avoid paying taxes or minimize them, you need to be or become a resident of the DPR.

What is a resident... There is no such concept in the legislation of the DPR, but no one bothers about it.

Whether the seller is resident or not, the notary will determine by registering his place of residence. Please note: stay, not stay! Who cares? Accommodation is permanent, and stay is temporary registration, for six months. To confirm the status of a resident, the notary will require the seller to show him a passport, if the seller has a passport of Ukraine, then an address certificate from the DNR migration service and a registration card from a subscriber service or a company serving the house.

To date, the following situation has developed with the registration of the place of residence: there is the migration service of Ukraine and there is the migration service of the DPR. These are different services that do not interact with each other.

In connection with this duality, two groups of real estate sellers have formed in Donetsk:

1) living in Ukraine and having the status of forced migrants. In the Migration Service of Ukraine, they receive a temporary registration of their place of residence without marking it in the passport, that is, they have a Donetsk "residence permit" in their passport, and in the Migration Service of the DPR they still have registration of their place of residence and they are registered with a company serving the house. , that is, they are residents of the DPR;

2) who registered their place of residence in Ukraine after the start of the war. In the migration service of Ukraine, they "checked out" from Donetsk and "registered" in Ukraine, in connection with which they made a note in their passport indicating their place of residence, and if they received a new passport ( plastic card), then they are obliged to present "The Knight from the One Sovereign Demographic Registry for the Restructuring of the Residence", and they still have registration of place of residence and they remained registered with the company servicing the house - they have to pay for water, gas and garbage, but they are no longer residents of the DPR! Why? The answer is simple: the last action will cancel the previous one, that is, by comparing the dates of registration of the place of residence in the passport (in the extract) and the registration card of the service company, the notary will quickly determine the status of the seller and charge the tax in accordance with the Law.

In this situation, a person who is going to inherit real estate, sell it or rent it out must register his place of residence in the DPR before making a transaction. After registration, he will receive an address certificate, since the stamp about "registration" is put only in the DPR passport (the marks in the Ukrainian passport will remain the same). Based on this reference Management Company will register the owner (start the card). And only then the seller will become a resident of the DPR and can go to the notary.

No, of course, if the seller has a lot of money, you can do without these troubles and just pay the tax - this is everyone's personal business, because a person exercises his civil rights freely, at his own discretion (part 1 of article 12 of the Civil Code of Ukraine)!

If the seller, for various reasons, finds it difficult to register his place of residence on his own, the Alfa-City Housing Bureau is always at his service.

Inheritance tax in the DNR

What if a person died in the DPR / LPR, and the property is located on the territory of Ukraine?

In view of the current situation, many people, showing their ignorance in the legal field, believe that a document certifying the fact of death (death certificate) issued by the authorities state registration acts of civil status of the DPR / LPR are also valid on the territory of Ukraine. And on the basis of them, it is possible to carry out the procedure for inheriting the property that remained within Ukraine.

However, it is not. State bodies Ukraine does not recognize documents issued on the territory of the Republics, including death certificates. How to be in this situation, if it is nevertheless necessary to enter into inheritance ?!

Obviously, the inheritance procedure will be carried out exclusively in accordance with Ukrainian laws. Thus, the main component of the entire chain is obtaining a Ukrainian death certificate.

To date, this procedure is as follows:

We receive in the bureau of forensic medical examination a duplicate of the medical certificate of death, form 106 / o. The main criterion is that it must necessarily comply with the Order of the Ministry of Health of Ukraine dated 08.08.2006 No. 545 and be certified by the Ukrainian seal.

Based on the certificate received, you must contact the registry office on the territory of Ukraine to obtain a death certificate. However, due to the established practice, this document they do not accept and refuse to issue on the basis of it a death certificate with death registration in the Ukrainian register. In this case, we receive a written refusal.

We appeal to the Ukrainian court with a statement to establish the fact of the death of a person in the territories of the DPR / LPR. The application must be accompanied by all documents confirming the fact of death of the person (medical death certificate (as well as its original), documents confirming the organization of the funeral, a photo from the burial place, a certificate from the housing office that the deceased was discharged in connection with death etc).

After the court's decision is received and will be considered effective, on its basis we apply to the registry office and receive a Ukrainian death certificate of the person.

The final stage will be an appeal to a Ukrainian notary to carry out the inheritance procedure on the basis of the already received Ukrainian death certificate.

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Navigating records

The size of wages directly affects the income tax rate - 13% if wage or the amount of paid income under a contract or agreement does not exceed UAH 10,000, and 20% over UAH 10,000.

The following types of income are taxed at special rates:
- the amount of inheritance received or gifts from persons not of the first degree of kinship - 5%
- amounts received from the sale of real estate and cars, starting from the second sale in the current calendar year - 5%
- the amount from the sale trucks and commercial real estate – 5%
- income from renting real estate - 20%.

It should be noted that the lease agreement for real estate in mandatory are registered with the Ministry of Taxes and Duties within 5 days from the date of conclusion of the contract.
The income of individuals who have independently declared income is subject to taxation at a rate of 13% of the amount of income.

Amounts not subject to income tax:
assistance for public and social insurance and providing, including:
- assistance for pregnancy and childbirth
- childcare assistance
- assistance in organizing a funeral
- received alimony
- pensions
- inheritance and gifts received from persons of the first degree of kinship (parents, children, spouses)
- income from interest on deposits and deposits
- the first sale of real estate and a car in a calendar year.

Responsibility for violation of the terms and completeness of payment of income tax will entail the payment of a fine in the amount of 50% of the amount of untimely paid or unpaid tax.
Late submission the report faces financial liability in the amount of 10% of the declared tax amount.

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Income tax in the DPR

Income tax- This is a tax on personal income. As entrepreneurs, we usually encounter it when we pay salaries to employees or rent real estate from a physicist.

In addition, a number of incomes are levied on income tax, for which a citizen reports and pays independently. I will definitely write about how an individual can declare income for himself - and this post is about income tax from the point of view of an entrepreneur.

The amount of income tax in the DPR

The income tax rate on salaries of employees is 13%.

Please note that until November 23, 2015, there was also an increased rate of 20%, which was deducted from the amount of excess wages in excess of 20 thousand rubles. By order of the MDC DNR No. 395 increased rate canceled, so on this moment we deduct 13% from any salary, regardless of its size.

Income tax is levied on the wages of all employees, regardless of whether they work according to labor contracts, contracts, agreements of a civil nature or something else.

Also, you will have to withhold income tax if you rent property from an individual. This dubious happiness was presented to us by order of the IBC No. 313 dated 09/04/2015. The tax rate in this case is 20%, regardless of the amount of income.

For the employer, this is where it ends. And the notary speaks tax agent also when registering contracts of purchase and sale of real estate, cars, as well as when registering an inheritance. The notary immediately withholds income tax of 5% from these incomes.

Deadlines for payment of income tax

The relevant clauses of the interim regulation are written rather ambiguously. From their analysis, we get the following rules:

If the settlement dates are not separately stipulated and the employee receives a salary on a general basis in accordance with the law "On remuneration" - in this case, income tax is transferred simultaneously with the payment of wages to the employee.

If the contract establishes specific dates for settlements with the employee, income tax must be transferred by the last day of the month in which the income was paid. This rule usually applies to GPC agreements, according to which instead of monthly payments the work can be paid as a one-time payment upon completion.

Income tax is not transferred from accrued but not paid on time wages until the actual payment of income. This opinion is based both on clause 31.1.1.1 of the interim regulation and on the fact that in the income tax return there is no column “accrued income / tax” at all.

Accountability and responsibility

The income tax declaration is an obvious clone of the Ukrainian 1DF, and has inherited the worst from it: it does not have a column for the full name, and if you do not have 3 or 5 employees, then TINs without surnames will quickly begin to ripple in your eyes. Unfortunately, unlike in Ukraine, in the DPR this report has to be filled in by hand. Greatly trains memory - soon you will know the INNs of employees by heart.

The declaration must be submitted monthly, by the 15th. If there were no payments, the report is not formally submitted. In reality, it is not served either, but be prepared that they will call you and instead ask you to bring a letter, saying "there were no payments to individuals, there is nothing to report about."

Also, the report is also required to be submitted “to in electronic format"- another excel file is hidden under this loud name, which will also need to be filled in with your hands and carried with your feet on a USB flash drive.

The penalty for failure to submit an income tax declaration in the DPR is a paltry 10% of the amount of the declared tax. Compared with the Ukrainian UAH 510 is a mere penny.

Penalty for late payment of income tax - 50% of the amount of the underpayment. For some reason, liability for income tax is stipulated in a separate clause 57.1-1 of the provisions on the tax system, although the penalty and the grounds for its application are the same as for any other tax.

Taxes in detail: 3 groups of simplified taxation in the DPR. Fundamental differences. Infographics

The simplified taxation system in the DPR is currently available to both legal entities and individual entrepreneurs. There are three groups of simplified tax payers. However, the third group is a specific case for coal miners and those SPDs dealing with coal processing and sale. That is, the majority of entrepreneurs can become payers of the simplified tax of the first and second groups.

Trade is carried out using PPO or settlement books, at the choice of the payer. Income is determined on a cash basis (by the date of receipt of funds). The report is submitted once a month until the 20th, inclusive, the tax itself is paid until the 30th.

On the first group all business entities that meet the requirements of a simplified tax payer can work, except for:

- business entities that provide road transport services for the carriage of passengers and goods by road;

- the number of employees in labor relations - no more than 10 people;

- the annual gross income does not exceed 1,500,000 rubles.

Simplified tax rate for 1 group - 2.5%

The second group of taxpayers there can be all business entities that meet the requirements of the payer of the simplified tax, the annual gross income of which is no more than 60,000,000 rubles.

Group 2 tax rate - 6%

Payers of the simplified tax of the III group are business entities - legal entities and individual entrepreneurs who meet the requirements of the payer of the simplified tax, mining, processing and selling coal and coal products whose annual gross income is no more than 240,000,000 Russian rubles... For legal entities and individual entrepreneurs who carry out:

- mining of coal and coal products, the number of employees in labor relations must be at least 12 people, but not exceed 25 people;

- processing and sale of coal and coal products, the number of employees in labor relations should not exceed 25 people.

Economy of the DPR, part 2: tax system

For what and how much do its inhabitants pay to the unrecognized republic?

"Does the DPR have its own tax system?" - asked the author of these lines with sincere surprise, one of the interlocutors who learned that we are working on an article on this topic. Yes, the unrecognized DPR has its own tax system, and for a long time. The first version of the Donetsk People's Republic Law "On the Tax System" was adopted in December 2015, and since then it has gone through more than 10 serious revisions.

TIMER journalists tried to figure out what taxes and how individuals and legal entities of the unrecognized republic pay, and how the DPR taxation system differs from the one that exists in Ukraine.

Two whales

The tax system of Ukraine is based on three “whales”: corporate income tax, personal income tax (personal income tax), and value added tax (VAT). In the DPR, there are two of these three taxes: income tax and personal income tax.

Most Ukrainian enterprises pay income tax at a rate of 18%, although there are exceptions: for example, insurance activities taxed at a rate of 3%. More than high rate: 20%, provided preferential rate at 0% for coal mining enterprises.

Another important difference is reporting period... In Ukraine, income tax is paid by most businesses once a quarter. In the DPR, the reporting period is set at one month. That is, the reports that Ukrainian enterprises prepare and submit every three months are forced to prepare in the DPR on a monthly basis - a hefty "haemorrhoid" for accountants.

The second problem is the differences between accounting and tax accounting, i.e. what is included in income and expenses from the point of view of the enterprise, and what is "recognized" in this sense by the tax. In Ukraine in last years tried to minimize the differences between tax and accounting, allowing to deduct from income when calculating taxable profit, almost all types of expenses, with the exception of exceptions separately listed in the Tax Code - “ tax differences". In the DPR, the reverse system operates: the law "On Taxation" provides for a very specific list of expenses that can be considered as such when calculating the amount of taxable profit. Everything else in terms of tax expenditures is not.

On the one hand, such a system is much less progressive and much more bureaucratic than the one that operates in Ukraine. On the other hand, in Ukraine, for a long time, almost no one paid real income tax: perhaps the DPR decided to “tighten the screws” so as not to end up in the same situation.

The same motives can explain other nuances of the administration of income tax in the DPR. For example, when selling goods and services at a price below cost, the seller must include the difference between the cost and the stated selling price in revenues. Obviously, this measure is designed to close one of the common tax evasion schemes, but in fact it looks very strange from the outside.

The approach to enterprises that have suffered a loss in one period or another deserves attention: they are officially prohibited from redistributing this loss for subsequent periods, thereby reducing the tax base, and declaring losses six times a year gives fiscal officials the right to come to the enterprise with an extraordinary check.

The idea of prohibiting the transfer of losses from one period to another is the golden dream of Ukrainian fiscal officials of all years of independence. It was implemented unofficially - through the prohibition to submit "negative" declarations, officially - through the prohibition to carry forward losses in full (it was allowed to "use" losses only in a few parts over a number of years), more than once they tried to push through the rule on the complete prohibition of transferring losses between periods ... The dreams of Ukrainian tax authorities in the DPR have become a reality, and this openly repressive fiscal practice can only be justified by the emergency state of the DPR economy.

Second rate key tax- on the income of individuals, or personal income tax, in the DPR is significantly less than in Ukraine: 13% instead of 18% for most types of income.

But in the DPR, the rate of the single social contribution is higher, which is paid from the salaries of employees: it is 31% versus 22%, for budgetary organizations foreseen reduced rate at 28%. Thus, cumulative load for wages in the DPR is 44% (13% of personal income tax + 31% of ERUs) versus 40% in Ukraine (18% of personal income tax + 22% of ERUs).

Passive income (interest, dividends, etc.) both in the DPR and in Ukraine are taxed at a rate of 5%.

In general, when comparing taxation in Ukraine and in the DPR for these two types of taxes, it should be recognized that the corresponding Ukrainian legislation is more mature and modern, while the DPR legislation is more bureaucratic in nature, and in addition, it looks quite complicated to implement ...

VAT VS Sales Tax

Value added tax - the notorious VAT - also plays a key role in the Ukrainian tax system. This is an indirect tax, i.e. tax, which is, as it were, included in the price of the goods - it is considered that the buyer pays it. As the name implies, this tax is levied on value added - that is, the difference between the price at which a product or service is sold and the amount of the cost of providing it. The tax rate in Ukraine today is 20% (7% for medicines and medical equipment).

V general outline The process of collecting this tax can be illustrated with the following example. The mining company sells resources to the manufacturer for 100 hryvnia. These 100 hryvnias include VAT at 20% of this amount - i.e. 20 hryvnia. This money is added to the sale price: the buyer pays it to the seller, who is obliged to transfer it to the budget (“price including VAT”). This is what is called: tax liability... And from the point of view of the buyer-manufacturer, these 20 hryvnias are a tax credit - that is, the state, as it were, “remembers” that it has already paid these very 20 hryvnias of VAT.

The manufacturer makes goods from the purchased resources, which he sells to the distributor for 150 hryvnia. In this case, VAT will amount to 30 hryvnia, respectively, the buyer-distributor must pay 180 hryvnia to the seller-manufacturer, of which he must give 30 to the budget. However, the manufacturer has tax credit at 20 hryvnia, i.e. he pays to the budget only 10. And 30 hryvnia becomes a tax credit for the distributor.

Finally, the distributor sells the product to the end consumer for 300 hryvnia, to which is added 20%, or 60 hryvnia VAT. At the expense of these 60 hryvnias, the distributor nullifies his tax credit of 30 hryvnias, and the rest, i.e. another 30 hryvnia, gives to the state.

Ultimately, the state will receive the same 60 hryvnia from the entire chain of transactions that the final buyer paid. This is why VAT is called consumption tax.

However, this is simply only in this specific example... In fact, when calculating VAT, there are a lot of subtleties and nuances, which makes it one of the most difficult to administer and capacious in terms of ways of tax evasion, corruption and fraud.

So, in the DPR all these subtleties are not. Instead of 20% value added tax, they charge 1.5% sales tax. It is considered much simpler: 1.5% of the cost of the goods, which each of the sellers pays at each stage of the chain. In our case, first, 1.5% of 100 hryvnias are subject to payment to the budget, then 1.5% of 150 hryvnias, etc. The total amount of the payment will be 7 hryvnia 25 kopecks - instead of 60 hryvnia under the Ukrainian system.

However, there are only 3 elements in our chain. But imagine if there are, say, 20 such steps? In the case of VAT, this does not matter: the same amount will be paid to the budget as the end customer pays. But with a sales tax, each step in the chain means another 1.5% of tax payments - and a corresponding rise in the price of goods.

On the other hand, the indisputable advantage of the sales tax is its relative simplicity, in addition, it is convenient and not burdensome in the case of short production chains, at each stage of which significant added value is created. It is also beneficial for large vertically integrated companies, in which both production and distribution are carried out by different divisions of the same firm. But it is unprofitable for resellers of various kinds.

Simplified taxation system

As you know, there are three groups of "simplified" in Ukraine. The first group is business entities that carry out retail trade in the markets, they do not use the labor of hired workers and whose income does not exceed 300 thousand hryvnia per year. These entrepreneurs pay a single tax with a flat rate of 160 hryvnia per month, and besides, a single tax social contribution 352 hryvnia monthly.

The second group of single tax payers are entrepreneurs who sell goods and provide services to individuals who have no more than 10 employees and an annual income of no more than 1.5 million hryvnia. They also have a flat rate of 640 hryvnia - plus a single social contribution of 704 hryvnia.

The third group of payers can work with legal entities, as well as have an unlimited number of employees, but the income of such enterprises cannot exceed 5 million hryvnia per year. Representatives of the third group pay the state 5% of the proceeds, as well as a single social contribution of 704 hryvnia.

Finally, the fourth group of "simplified" - agricultural enterprises that pay depending on the area of land they cultivate.

The system that exists in the DPR is both similar and not similar to the Ukrainian one at the same time.

For those who in Ukraine would belong to the first and partially the second group of single tax payers, in the unrecognized DPR there is a so-called. patent system. It works simply: by paying some fixed amount, the entrepreneur gets rid of all other taxes in principle.

Select patent system Taxation can be made by entrepreneurs selling goods in the markets, as well as outside them - but only for a specific list of goods (bakery products, vegetables and fruits, ice cream, soft drinks, flowers, children's toys, etc.). In addition, those who provide services to the population (road transport, hairdressing services, tutoring, repair of clothes, shoes and household appliances) can switch to the patent system.

The maximum amount of income for entrepreneurs who have chosen the patent system cannot exceed 1 million rubles a year, or about half a million hryvnias - that is, more than for the first group of payers in Ukraine, but less than for the second. In addition, "patent holders" can attract hired workers (for certain types of activities, as a rule, no more than three people).

The cost of a patent also depends on the type of activity, but for most of them it is 510 rubles (about 250 hryvnia) per month.

This is followed by the actual simplified system taxation in the form in which it is implemented in the DPR. There are also groups of payers - only three, not four, as in Ukraine. It is important to note that the legislation of the DPR imposes much fewer restrictions on the “simplified” than the Ukrainian one: for example, all groups of payers can work with legal entities.

The first group - entrepreneurs who have no more than 1.5 million rubles (about 750 thousand hryvnia) annual income and no more than 10 employees. They are exempt from paying income tax and sales tax and instead pay single tax 2.5% of the actual receipt of funds (from the "cash desk").

The second group has no restrictions on the number of employees, and its income is limited to 60 million rubles per month - i.e. almost 30 million hryvnia (for comparison, the most flexible group of the simplified system in Ukraine provides for a maximum income of 5 million hryvnia). Payers of the second group of "simplified" in the DPR pay the state 6% of the receipts of funds (for comparison, the third group of the Single Tax in Ukraine pays 5%).

True, there are some restrictions: only manufacturers of goods, works and services, importers, as well as those who sell goods and services to individuals for their personal needs (not for resale or other use in the framework of entrepreneurial activity) can switch to the second group of the simplified system. For example, various resellers- wholesale trading bases, etc.

Also, the simplified system is not suitable for those who sell alcohol and tobacco products, fuel, provide insurance and Financial services etc. A separate clause prohibits a simplified system for public catering enterprises - cafes, restaurants and others.

Entrepreneurs of the first and second groups of single tax payers also pay a social contribution of 600 rubles, i.e. about 300 hryvnia per month. For comparison, in Ukraine, entrepreneurs of the first group pay 352 hryvnia ERUs per month, the second and third - 704 hryvnia.

The third group of single tax payers are structures engaged in the extraction and processing of coal with an annual income of up to 240 million rubles. For such enterprises, the single tax rate is 3% of turnover - it seems that this rate was introduced specifically in order to sell small coal mines - artels, or the so-called. "Kopanki".

In general, the simplified taxation system in the DPR seems to be much more flexible and convenient than the existing one in Ukraine.

The Committee of Taxes and Fees of the self-proclaimed LPR presented detailed changes in the taxation system, which entered into force on February 16, 2016. Writes about this LuganskInformCenter.

All the amendments that were introduced by the deputies to the law “On the tax system” at the plenary session on February 12 are given in the comparative table of changes.

Norms of the Law "On the tax system"

Norms of the Law "On the Tax System", subject to amendments

Depreciation of buildings is not included in gross expenses. Vehicle.

The structure of gross expenses includes depreciation of buildings, vehicles (except for light vehicles, with the exception of business entities that carry out cargo and passenger transportation).

The composition of gross expenses includes paid wages, paid taxes, fees, paid utility bills.

Gross expenses include accrued wages, accrued taxes, fees, accrued utility bills.

The structure of gross expenses includes expenses for repairs and maintenance of fixed assets in an amount not exceeding 10% of such expenses for the reporting month.

The structure of gross expenses includes expenses:

For the repair and improvement of fixed assets, including leased assets in an amount not exceeding 10% of the total book value all groups of fixed assets at the beginning of the reporting year;

Incurred for the maintenance, operation of fixed assets, other non-current tangible assets that are used in economic activities

Sales tax is not included in gross expenses.

It is allowed to include value added tax in the price of goods, while value added tax is not included in both gross expenses and gross income.

Are not subject to value added tax reimbursement amounts utilities(heating, gas, electricity, water supply, sewerage) received by the lessor under a lease agreement from the lessee, if the lessee does not independently conclude contracts for the consumption of utilities.

It is not allowed to include in the gross expenditures the cost of purchasing products not from the payers of the agricultural tax.

It is allowed to include in the gross expenditures the costs of purchasing agricultural products purchased from the importer in the presence of a CCD, as well as dairy products and meat from the population, subject to the payment of income tax and confirmation of the quality of such products by documents issued by the relevant body exercising control in the sanitary and veterinary sphere ...

The date of occurrence of the object of taxation is calculated on a cash basis by payers of turnover tax and income tax on transactions for the supply of goods, works / services with payment from budgetary funds.

Agricultural tax is not included in gross expenses.

It is allowed to include agricultural tax in the price of goods, works (services).

Agricultural tax payers purchase agricultural products for processing exclusively from persons duly registered as agricultural tax payers.

It is allowed for agricultural tax payers to purchase agricultural products for processing from the importer in the presence of a cargo customs declaration confirming the import of such products and include such expenses in gross expenses.

The right is not provided for newly created economic entities planning to carry out production, processing and sale of agricultural products, to transfer to the payment of agricultural tax.

It is allowed to be payers of agricultural tax to newly created business entities planning to carry out the production, processing and sale of agricultural products.

RF - 500 rubles. rub.

Ukraine, DPR - 300 UAH / t.

Tax rates for transit, export, sale of coal (coal products):

RF - high-quality coal grades (AM, AS, AO, AKO, T) - 500 rus. RUB / t; off-grade coal grades (ASH, ARSH, ASH) - 200 ROS. RUB / t .;

Ukraine, DNR - high-quality coal grades (Zh, K, OS, AM, AS, JSC, AKO) - UAH 300 / t .; off-grade coal grades (ASHARSH, GSSH, GK, TK) - 100 UAH / t.

Inside the LPR - 200 rubles. RUB / t

Coal sales tax rates:

Inside the LPR for the sale to non-residents - 200 rubles. RUB / t

Duty rates for the sale of ferrous and non-ferrous scrap:

Inside the LPR - ferrous scrap - UAH 200 / ton, non-ferrous scrap - UAH 1500 / ton.

Within the LPR for the sale to non-residents: ferrous scrap - UAH 200 / ton, non-ferrous scrap - UAH 1500 / ton.

Within the LPR for the sale to the LPR subjects - tax rates are not paid, taxation on a general basis;

To obtain a patent, business entities are required to submit an agreement (certificate) from the market on the right to use the site.

When submitting an application, the applicant is obliged to provide a certificate from the market in which he operates, indicating the trading place and its area, or the corresponding lease agreement.

If a trading place is located in territories that do not have a market status, it is necessary to provide a certificate issued by the City and District Administration indicating the location of the shopping arcade, the trading place and its area. Obligation to issue certificates to market leaders and heads of administrations of cities and regions of the LPR within 3 days from the date of application.

Individuals - citizens have the right to acquire a one-time patent no more than 3 times a year for the implementation of non-systematic trade in goods (including manufactured goods, used things, their own agricultural and forest products). A one-time patent is issued for a period of 1 to 14 days. ... The cost of a patent is 20 Russian rubles per day.

Registration of lease (sublease) agreements, loans with the tax authority - within 5 days from the date of conclusion.

Registration of lease (sublease) agreements, loans with the tax authority - - within 30 days from the date of conclusion.

A lease agreement may not be registered in the case of leasing real estate, trading places and objects of small architectural forms to persons of the first degree of kinship (parents, spouses, children) who carry out economic activities at these objects, if there is a document confirming the first degree of kinship.

When concluding contracts with non-profit organizations and individuals, the obligation to register contracts is assigned to the tenants.

The deadline for submitting applications for simplified tax regimes is 01/20/2016.

The deadline for submitting applications for simplified tax regimes is 02/29/2016.

Transition period from 01.01.2016 to 01.07.2016

Business entities that are on the patent taxation system cannot carry out foreign economic activity

Business entities that are on the patent taxation system have the right to carry out import operations.

Patent taxation system-

Trading exclusively in the markets;

Annual gross income - 1 million rubles;

Trade area - no more than 15 sq.m.

Patent taxation system from 01.01.16 to 01.07.16:

Semi-annual volume - 1.5 million rubles,

- retail space - 20 sq. m.

The cost is 510 rubles. per month.

2) in the markets (trade from cars (for example, the Okolitsa market):

Semi-annual volume - 6 million rubles;

- retail space - no limitation;

The cost is 5,000 rubles. per month.

3) trade in stores:

Semi-annual volume - RUB 3 million,

- retail space - 50 sq. m.

The cost is 1 020 rubles. per month.

Reporting is submitted for half a year.

A patent is not acquired for an employee - spouse, when carrying out activities at one outlet.

Simplified taxation system (I group):

The rate is 2.5%, when making settlements, settlement receipts or PPO, monthly reporting are used.

Simplified taxation system from 01.01.16 to 0.07.16:

For payers of the simplified tax of the 1st group, the alternative rate:

Semi-annual volume of 3 million rubles;

Fixed rate - 2,000 rubles;

Settlement receipts are issued at the request of the buyer,

Tax reporting is submitted for half a year.

Simplified tax payers are not prohibited from carrying out activities in the field of public catering (except for the cases specified in clauses 158.2.8. Clause 158.2. Article 158 of the Law).

It is allowed to be on a simplified system for business entities carrying out activities in the field of public catering without the sale of alcoholic beverages, tobacco products.

Individuals carrying out independent professional activities (lawyers, notaries, arbitration managers) cannot apply the simplified taxation system.

Individuals carrying out independent professional activities (lawyers, notaries, arbitration managers) can be payers of the simplified tax of the II group.

Income tax returns are submitted monthly.

Income tax returns are submitted quarterly within 20 calendar days following the last calendar day of the reporting (tax) quarter.

The provision of clause 77.9 has been suspended. Article 77 concerning distribution net profit until 01.07.2016.

Tax LPR gave clarifications on the declaration of income tax and turnover tax

The rules for declaring income tax and value added tax are determined by a number of orders State Committee taxes and fees (SCNS) of the LPR, which entrepreneurs can familiarize themselves with on the SCNS website. This was reported by Lugansk information centre with reference to the press service of the tax department.

"The Law of the Lugansk People's Republic of 12.02.2016 No. 84 - II" On Amendments to Certain Legislative Acts of the Lugansk People's Republic "introduced a number of changes to the procedure for maintaining tax accounting for value added tax and income tax. Declarations on these taxes were filled out in accordance with the requirements of the above Law, ”the press service noted.

V new edition the procedure for filling out the turnover tax declaration is approved by the order of the State Commission for the Tax Service "On the approval of the new version of the forms tax reporting on value added tax and amendments to the Procedure for filling out and submitting tax returns on value added tax, approved by order of the State Committee of Taxes and Duties of the Luhansk People's Republic of 01.02.2016 No. 56 ".

The procedure for declaring income tax is determined by the order of the State Committee for Taxation of Taxes "On the approval of the new version of the tax reporting forms for income tax and changes in the procedure for filling out and filing tax reports on income tax, approved by the order of the State Committee of Taxes and Duties of the Luhansk People's Republic of 02.02.2016 No. 65 ".

"To get acquainted with these orders, as well as with the order" On amendments and additions to the Procedure for maintaining the Register of issued and received invoices and documents equated to them, approved by order of the State Committee of Taxes and Duties of the Luhansk People's Republic of 02.02.2016 No. 66 "payers can the official website of the State Committee of Taxes and Duties of the Lugansk People's Republic in the section "Taxpayers", - said the tax department.

Economy of the DPR, part 2: tax system

For what and how much do its inhabitants pay to the unrecognized republic?

TIMER journalists tried to figure out what taxes and how individuals and legal entities of the unrecognized republic pay, and how the DPR taxation system differs from the one that exists in Ukraine.

Two whales

Most Ukrainian enterprises pay income tax at a rate of 18%, although there are exceptions: for example, insurance activities are taxed at a rate of 3%. The DPR has a higher rate: 20%, a preferential rate of 0% is provided for coal mining enterprises.

Another important difference is the reporting period. In Ukraine, income tax is paid by most businesses once a quarter. In the DPR, the reporting period is set at one month. That is, the reports that Ukrainian enterprises prepare and submit every three months are forced to prepare in the DPR on a monthly basis - a hefty "haemorrhoid" for accountants.

The second problem is the difference between accounting and tax accounting, i.e. what is included in income and expenses from the point of view of the enterprise, and what is "recognized" in this sense by the tax. In recent years, Ukraine has tried to minimize the differences between tax and accounting, allowing almost all types of expenses to be deducted from income when calculating taxable profit, with the exception of the exceptions separately listed in the Tax Code - “tax differences”. In the DPR, the reverse system operates: the law "On Taxation" provides for a very specific list of expenses that can be considered as such when calculating the amount of taxable profit. Everything else is not considered a tax expense.

The rate of the second key tax - on personal income, or personal income tax, in the DPR is significantly lower than in Ukraine: 13% instead of 18% for most types of income.

But in the DPR, the rate of the single social contribution, which is paid from the salaries of employees, is higher: it is 31% against 22%, for budgetary organizations a reduced rate of 28% is provided. Thus, the aggregate load on wages in the DPR is 44% (13% of personal income tax + 31% of ERUs) versus 40% in Ukraine (18% of personal income tax + 22% of ERUs).

Passive income (interest, dividends, etc.) both in the DPR and in Ukraine are taxed at a rate of 5%.

VAT VS Sales Tax

In general terms, the process of levying this tax can be illustrated with the following example. The mining company sells resources to the manufacturer for 100 hryvnia. These 100 hryvnias include VAT at 20% of this amount - i.e. 20 hryvnia. This money is added to the sale price: the buyer pays it to the seller, who is obliged to transfer it to the budget (“price including VAT”). This is what is called: tax liability. And from the point of view of the buyer-manufacturer, these 20 hryvnias are a tax credit - that is, the state, as it were, “remembers” that it has already paid these very 20 hryvnias of VAT.

The manufacturer makes goods from the purchased resources, which he sells to the distributor for 150 hryvnia. In this case, VAT will amount to 30 hryvnia, respectively, the buyer-distributor must pay 180 hryvnia to the seller-manufacturer, of which he must give 30 to the budget. However, the manufacturer has a tax credit of 20 hryvnia, i.e. he pays to the budget only 10. And 30 hryvnia becomes a tax credit for the distributor.

Ultimately, the state will receive the same 60 hryvnia from the entire chain of transactions that the final buyer paid. This is why VAT is called consumption tax.

However, this is just only in this particular example. In fact, when calculating VAT, there are a lot of subtleties and nuances, which makes it one of the most difficult to administer and capacious in terms of ways of tax evasion, corruption and fraud.

Simplified taxation system

As you know, there are three groups of "simplified" in Ukraine. The first group consists of business entities that carry out retail trade in the markets, do not use the labor of hired workers and whose income does not exceed 300 thousand hryvnia per year. These entrepreneurs pay a single tax with a flat rate of 160 hryvnia per month, and besides, a single social contribution of 352 hryvnia per month.

Finally, the fourth group of "simplified" - agricultural enterprises that pay depending on the area of land they cultivate.

The system that exists in the DPR is both similar and not similar to the Ukrainian one at the same time.

For those who in Ukraine would belong to the first and partially the second group of single tax payers, in the unrecognized DPR there is a so-called. patent system. It works simply: by paying a certain fixed amount, the entrepreneur gets rid of all other taxes in principle.

Entrepreneurs selling goods in and outside markets can choose a patent taxation system - but only for a specific list of goods (baked goods, vegetables and fruits, ice cream, soft drinks, flowers, children's toys, etc.). In addition, those who provide services to the population (road transport, hairdressing services, tutoring, repair of clothes, shoes and household appliances) can switch to the patent system.

The cost of a patent also depends on the type of activity, but for most of them it is 510 rubles (about 250 hryvnia) per month.

This is followed by the actual simplified taxation system in the form in which it is implemented in the DPR. There are also groups of payers - only three, not four, as in Ukraine. It is important to note that the legislation of the DPR imposes much fewer restrictions on the “simplified” than the Ukrainian one: for example, all groups of payers can work with legal entities.

The first group - entrepreneurs who have no more than 1.5 million rubles (about 750 thousand hryvnia) annual income and no more than 10 employees. They are exempt from paying income tax and sales tax, and instead pay a single tax of 2.5% of the actual receipt of funds (from the "cash").

Also, the simplified system is not suitable for those who sell alcohol and tobacco products, fuel, provide insurance and financial services, etc. A separate clause prohibits a simplified system for public catering enterprises - cafes, restaurants and others.

In general, the simplified taxation system in the DPR seems to be much more flexible and convenient than the existing one in Ukraine.

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Single tax in the DNR for legal entities. General taxation system of the DPR. Detailed description. Income tax in the DPR