In 2013, the mass closure of SP observed throughout Russia.
The main reason for this phenomenon - the increase in the tax burden on businesses, which proved daunting for a small business.
Reducing the number of IP in Russia in 2013-2014.
According to statistics, last year the number ofEntrepreneurs in Russia decreased from 4 million people. up to 3.5 million people. At the end of January 2014 statistics also disappointing - this month deficit totaled 10.5 thousand IP.. This mass reduction was observed for the first time in the last 5 years.
Meanwhile, according to the tax, only 26% of the closed SP paid their taxes and implement a real activity. The others - were among the non-performing and zero-handed declaration.
The number of entrepreneurs began to declinesince the end of 2012, when it became aware of the increase in contributions for entrepreneurs. It was assumed that a two-fold increase in IP fees to the Pension Fund should contribute to the reduction of the deficit FIU.
According to experts, the FIU deficit now exceeds $ 1 trillion. R.
In practice, however, SP mass closure has led to the fact that the budget did not get 9.5 billion. P.
The reasons for the closure of IP
Prior to January 1, 2013 mandatory contributionsthe FIU and HIF amounted to SP 17 208.25 p, in 2013 it rose twice -. 35 664.66 p. Increased contributions to the pension fund was a serious blow to Russian business.
Finance Ministry officials believe that betweenclosing the SP and the growth of payments to the Pension Fund is not a direct correlation. However, survey data "supports Russia" only 2% of businesses have experienced more financial difficulties due to an increase in contributions. That is why almost half of the respondents (47%) decided to SP closing. 17% of respondents were forced to take measures to optimize the tax base, another 7% were forced to lay off some workers. 7% FE noticed a reduction of profitability, and 10% - have refused to expand the business plans.
It turns out that the level of incomeentrepreneur 100 thousand. p. the tax burden is higher than 30%. According to statistics, less than this level of income in services receive about 33%, while sales in the segment - 54% of micro-entrepreneurs.
Today SP have to pay contributions and for himself and fortheir employees. Probably, such a serious outflow of small businesses would not be, if at the same time increasing the tax burden, businessmen provide other tax breaks. But with an increase in insurance premiums for themselves, entrepreneurs with employees, there is no possibility to credit them when calculating the tax base.
Due to the number of negative indicators SP, the state was again modified the procedure for the calculation of contributions for them.
SP contributions to non-budgetary funds in 2014 reached 20 727.53 p., But it is relevant only for the SP with a turnover of up to 300 thousand. P. in year
However, to call it a tax break can be a stretch, since contributions will be reduced only for the SP with monthly revenue of 25 thousand. p., and there are practically no.