Entrepreneurs of the Ulyanovsk region will receive tax benefits and concessions due to the pandemic
On March 19, 2020, at a meeting of the operational headquarters to prevent the spread of the new coronavirus infection, the Governor of the Ulyanovsk region Sergei Ivanovich Morozov announced specific measures to support business in connection with quarantine.
As the Governor of the region , a number of measures have been developed aimed at reducing the tax burden on small businesses.
In particular, inspections are suspended, except in cases where there is a threat to the lives of citizens (Order of the Governor of the Ulyanovsk Region dated March 19, 2021 No. 216-r “On the suspension of inspections”).
“I also consider it necessary to introduce rental holidays at state and municipal property, cancel some of the mandatory requirements, for example, the necessary certification for companies producing socially significant products - masks, special underwear, disinfectants, provide for separate measures and a special procedure for retaining or temporarily transferring released personnel . It is important to work out the possible provision of deferments of utility bills, mandatory insurance and other obligatory payments; separate special conditions should be developed for companies directly dependent on restrictive measures, for companies in the hospitality and tourism industry, trade and catering, education,” emphasized Governor of the Ulyanovsk Region Sergey Ivanovich Morozov .
A bill has also been prepared to establish a tax incentive of 1.0% for pharmacy organizations in order to maintain points of sale of medicines (pharmacies) and prevent an increase in prices for pharmacy products in municipalities of the Ulyanovsk region. In the near future, this draft law will be considered at a meeting of the Legislative Assembly of the Ulyanovsk region.
According to the Office of the Federal Tax Service of Russia in Ulyanovsk, until May 1, 2021, the Federal Tax Service of Russia suspends the appointment of on-site tax audits, checks of users of online cash registers, as well as control measures for compliance with the requirements of currency legislation and issues of state-regulated activities in the field of gambling and lotteries in in relation to all categories of taxpayers, including small and medium-sized businesses, as part of the implementation of the order of the Chairman of the Government of the Russian Federation, Mikhail Vladimirovich Mishustin, to minimize the risks of the spread of coronavirus infection.
On-site inspections that began earlier have also been suspended. Unfinished checks of the application of cash register equipment and currency legislation, as well as unfinished proceedings in cases of administrative offenses, will be carried out without direct contact with taxpayers (via telecommunication channels, through the taxpayer’s personal account, by mail).
What government support can small businesses count on in 2021?
Who is entitled to assistance from the state?
— For companies from industries most affected during the pandemic, lists according to OKVED codes are determined in a special decree of the Russian government;
— small and medium-sized businesses, namely:
a) micro-enterprises with a staff of up to 15 people and a profit of up to 120 million rubles per year;
b) small businesses with a staff of up to 100 people and a profit of up to 800 million rubles per year;
c) medium-sized enterprises with a staff of up to 250 people and profits of up to two billion rubles per year.
To receive assistance, companies must meet the following conditions:
— have been operating for at least two years;
— enter the register of emergency services;
— be registered with the Federal Tax Service;
- have no debts on taxes and contributions.
You can find out more about the benefits and subsidies that your business is entitled to using a special service on the SME Corporation website.
Online cash registers help reduce costs and minimize the risk of receiving a fine for incorrect handling of receipts and goods. For example, MTS Cashier helps organize product labeling, inventory accounting, delivery and solve many other problems.
What support measures are in place?
1) Moratorium on scheduled inspections
The moratorium on inspections for small and medium-sized businesses, which was in force in 2021, has been extended until the end of 2021. Even started checks are included in the list. The exception is high- and extremely high-risk objects for which a regime of constant state supervision has been established.
2) Automatic renewal of licenses and permits
A new resolution of the Russian government has been adopted, according to which the validity of licenses and permits is extended by one year. This will reduce business costs associated with passing permitting procedures.
3) Preferential loans for the restoration of business activities
The Payroll 3.0 program came into effect. You can get a preferential loan at a rate of 3% from March 9, 2021 for up to 12 months. You can spend the funds for any needs, including paying salaries and payments under loan agreements. However, the rule does not apply to the payment of dividends, the purchase of own shares, shares in the authorized capital and charity.
The loan size is determined based on the number of employees (one minimum wage per employee), the limit is 500 million rubles. The main condition of the program is to retain at least 90% of jobs during the term of the loan agreement. The procedure and conditions for obtaining preferential loans are stated HERE.
4) Reduced insurance premiums
For all SME companies, there is a reduction in insurance premium rates from 30 to 15% for payments in excess of the minimum wage. For individual entrepreneurs on the patent taxation system, contributions are halved.
5) Tax holidays for individual entrepreneurs
Newly registered individual entrepreneurs can operate at zero tax rates until 2024. According to the law, the benefit can be taken advantage of by new individual entrepreneurs who use the simplified tax system (simplified taxation system) or PSN (patent taxation system), and also work in the production, social, scientific and consumer services sectors.
6) Deferment of rental payments
SMEs in industries most affected by the coronavirus can defer rent payments for 2021 and pay them in installments over two years, until 2023.
7) Direct subsidies for SMEs
Currently, there are several direct business subsidy programs:
— From the Ministry of Economy and Development. Money is allocated from the federal budget to support small and medium-sized businesses in the regions. Any entrepreneur can take part in the competition. Preference is given to those who develop social projects, export programs, agriculture, folk crafts, as well as disabled people and single entrepreneurs with children. The applicant's income level is taken into account. The amount depends on the region.
— From the employment center. Subsidies are given to start a business. To receive assistance, the applicant must be registered with the Employment Center and have a business plan. The size of the subsidy depends on average market prices in the region where the entrepreneur operates. On average it is 60 thousand rubles. If there are hired workers, a similar amount is allocated for each of them. The money can be used to purchase equipment, raw materials, and renovation of premises. The expenses are checked by a commission. Compensation for business registration costs up to 20 thousand rubles is also provided.
— From the Department of Development and Support of Entrepreneurship. Companies operating for less than a year can receive up to 300 thousand rubles for development. It is necessary to provide documents on the conduct of activities and a detailed business plan. The subsidy is issued on a competitive basis, applications are accepted from those who do not have tax or salary debts and can invest at least 50% of their own funds in the project.
— From the Innovation Promotion Foundation. The fund offers several competitive programs under which entrepreneurs can receive from half a million to 25 million rubles: “Umnik”, “Start”, “Development”, “Internationalization”, “Cooperation”.
Agriculture support
Entrepreneurs who have been working in the industry for more than two years and have a business plan for development can claim compensation for up to 90% of expenses within one and a half million rubles. Plus, there is a program of preferential lending to farmers: interest on loans up to five million rubles over five years is repaid from budget funds.
The material lists federal support measures that apply in all regions. Local authorities have the right to supplement them at their discretion.
Let us note that even in difficult times, with the help of simple tools you can not only solve important problems, but also save a lot of time, money and nerves. Useful and understandable digital services of MTS for entrepreneurs are collected on the Internet showcase “Your Business”.
Validity period of tax holidays
Tax holidays are valid from the date of registration of an entrepreneur for two tax periods. These periods must follow one after another. It won’t be possible to use one period and then optionally use a second one.
Under the simplified tax system, the tax period is one year. Accordingly, the maximum period of tax holiday is two years. Please note that the first grace period is the year of registration. For those businessmen who opened an individual entrepreneur at the end of 2021, the first grace period ended in the same 2021. But they can enjoy a zero rate during the second tax period - the entire year 2020.
A patent does not have a tax period, but has a validity period: from one to 12 months. Therefore, for entrepreneurs with a patent, the maximum tax exemption period is also two years.
2020 is the last year of tax holidays in Russia. However, due to the pandemic, the President ordered the extension of the zero rate on the simplified tax system and patents for beginning businessmen. The corresponding bill is already being considered by the State Duma. If the law is adopted, the tax holiday will be in effect until the end of 2023. This means that those entrepreneurs who register individual entrepreneurs this year will be able to take a break from taxes in 2021 and in 2021. And it’s even better, in the event of an extension of the tax holiday, to register an individual entrepreneur at the beginning of 2021: then you can use two full grace periods.
Are re-registered individual entrepreneurs entitled to tax holidays?
Entrepreneurs who have completed their activities, but then registered an individual entrepreneur again, can also take advantage of tax holidays.
According to paragraph 14 of the “Review of Cases Related to the Application of the Tax Code of the Russian Federation” of the Supreme Court, if an individual entrepreneur resumed his activities for the first time after the law on tax holidays was adopted in his region, he can count on a zero tax rate. The Ministry of Finance supports the Supreme Court in this matter.
For example, Vladimir closed an individual entrepreneur in the Republic of Karelia in 2021. The law on tax holidays in Karelia was adopted in the summer of 2021. Vladimir decided to register an individual enterprise again at the beginning of 2021. If Vladimir’s enterprise complies with all the conditions of the federal and regional law on tax holidays, he will be able to take advantage of tax breaks.
This decision confirms that tax holidays are a measure of support for small businesses. And repeated registration does not play a role here.
How to get tax holidays and what reports to submit
If you plan to use the simplified tax system, you do not need to fill out any special forms to receive the benefit. After registration, you submit a regular notification of transition to the simplified tax system in form 26.2-1 and do not pay any advance payments or taxes during the year.
At the end of the year, you will need to submit a declaration under the simplified tax system in the usual manner. There you will indicate all income received for the year, but in lines 120-123 (object “Income”) or 260-263 (object “Income minus expenses”) you will indicate the tax rate of 0%. Accordingly, the tax payable will be zero. The same will happen at the end of the second year.
If you plan to work under the PSN, then information about the holidays must be immediately indicated in the application for a patent in Form 26.5-1. For this purpose, special fields are provided on page 2 - to indicate the zero rate and information about the law of the subject of the Russian Federation that established holidays in the region.
The fee for the patent will be zero for you; you do not need to submit a declaration for the PSN. After the first patent expires, immediately buy a second one, because holidays are given for two tax periods continuously.
Conditions for receiving tax holidays
The opportunity not to pay tax under the chosen taxation regime is provided for by Federal Law No. 477 and the laws of the constituent entities of the federation. Not all start-up entrepreneurs are entitled to tax benefits. An individual entrepreneur must meet several requirements in order to qualify for tax holidays. Here's exactly how:
- Register as an individual entrepreneur for the first time. This means that the person has never opened an IP before. We wrote about what needs to be done to register an individual enterprise in the article “How to open an individual enterprise - step-by-step instructions.” It happens that a businessman created an enterprise, worked and later closed it. And after some time I decided to register an individual entrepreneur again. Can a person who has re-opened an individual entrepreneur count on tax holidays? We will discuss this a little later.
- Choose a simplified tax regime or a patent.
- Work in the social, scientific, industrial spheres, or provide personal services. This is a general rule. Specific types of activities are established by regional authorities. For example, the authorities of the Tver region decided that simplified businessmen engaged in agriculture or forestry, hunting, fishing or fish farming, glass production, glass or textile products, social services, assisted living, and scientific research can go on vacation. Why exactly these types of activities are indicated is known only to the authorities of the Tver region. We do not know. We cited the Tver region as an example, and in the next section we will tell you where to find a list of preferential activities for each region.
- Receive over 70% of income from activities in these areas.
These conditions are provided by the federal government. The authorities of a particular region, in addition to the types of activities, may impose restrictions on the number of employees or the annual income of the entrepreneur. A lot depends on the tax policy of the subject of the federation. Thus, the Krasnodar and Stavropol territories, the Kaliningrad, Samara and Ryazan regions, Adygea, Mordovia and the Chuvash Republic have already canceled tax holidays. But the Moscow authorities initially planned to cancel tax holidays in 2021. But later they extended their validity until the end of 2021.
Tax holidays for small and medium-sized enterprises are extended until the new year
The fight against coronavirus became the main topic of the first meeting of the government in a renewed composition, which was chaired by Mikhail Mishustin today. On behalf of the president, it was decided to additionally allocate more than 60 billion rubles for payments to families with children from three to seven years old, and for small and medium-sized businesses to extend tax holidays.
Naturally, Mikhail Mishustin did not talk about the need to quickly get involved in work with the new ministers approved by the State Duma just two days ago. It is clear that they all understand perfectly well what a difficult time they were appointed to their positions. There was no need to introduce them to each other.
And Mishustin’s new deputy Alexander Novak, and the Minister of Energy Nikolai Shulginov, Natural Resources - Alexander Kozlov, and the Minister for the Development of the Far East and the Arctic Alexey Chekunkov know each other well. And the Minister of Construction, Irek Fayzulin, and Transport, Vitaly Savelyev, even managed to attend the opening of the first section of the Central Ring Road together the day before. What is significant is that work in key areas should not be hampered by the ongoing fight against the economic consequences of the coronavirus epidemic.
“The government must do everything necessary to solve the problems faced by our fellow citizens. This is exactly what the president demands of us. It is important to minimize possible losses, including through targeted government support and social payments, as well as monitor the situation with prices for essential goods, food and medicine. People are counting on us, and we have no right to let them down,” said Mikhail Mishustin.
Even before personnel changes in the government, regional heads were instructed to monitor the creation of reserve beds for the treatment of patients with coronavirus and to organize the provision of medicines to those being treated at home. Governors must report to the Prime Minister by November 16. In order for not only leaders to report to the prime minister, by the end of this week a special hotline on the availability of drugs and medicines in the regions should also be operational.
At the same time, amid the fight against coronavirus, special attention is still paid to helping families with small children.
“On the initiative of the president, low-income families are provided with a monthly cash payment for children from three to seven years old. Today we will allocate an additional almost 62 billion rubles for these purposes. Thus, the total amount of the Reserve Fund for payments to needy families this year will exceed 123 billion rubles - more than 4 million children from three to seven years old,” the prime minister said.
As for supporting small and medium-sized businesses, at the very beginning of the pandemic, in the spring, one of the measures was a six-month deferment of taxes and insurance premiums. On instructions from the President, the government is extending tax holidays.
“The situation is still difficult. Small and medium-sized businesses require additional government assistance to reduce costs and recover. Therefore, we are extending it for another three months – until the end of the year. We are talking about those who work in the field of culture, tourism, hotel business and catering, in the entertainment and sports fields. Businesses that organize conferences and exhibitions will also receive benefits,” said Mikhail Mishustin.
Another issue discussed at today’s meeting was assistance to rural entrepreneurs. This includes simplifying the creation of agricultural cooperatives and reducing inspections of their activities, which is also important given the current situation with coronavirus.
Holidays for entrepreneurs
Publication date: 06/15/2015 09:00 (archive)
In the summer, Stavropol legislators presented businesses with a long-awaited law on “tax holidays.” On June 6, the law of June 6, 2015 No. 56-kz “On establishing a tax rate of 0 percent for certain categories of taxpayers - individual entrepreneurs using a simplified taxation system and a patent taxation system” came into force in the Stavropol Territory. In particular, the law applies to individual entrepreneurs registered for the first time after the law came into force, using the patent tax system. A necessary condition for using the benefit is entrepreneurial activity in the production, social and (or) scientific spheres in the Stavropol Territory.
This:
1) repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
2) repair, cleaning, painting and sewing shoes;
3) services for training the population in courses and tutoring;
4) services for supervision and care of children and the sick;
5) other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's utensils and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from the customer's material; engraving work on metal, glass, porcelain, wood, ceramics ; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing gardens and sawing firewood; services for repair and production of eyeglasses; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard works; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
6) conducting classes in physical culture and sports;
7) services of cooks for preparing dishes at home;
services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
9) excursion services.
The application of a zero tax rate for taxpayers - individual entrepreneurs using the “simplified tax” is provided for business activities in the production, social and scientific spheres, namely: agriculture (hunting), manufacturing, carpentry and carpentry, scientific research and development, education, healthcare and social services, other cultural activities, sports activities.
Entrepreneurs have the right to apply a tax rate of 0 percent from the date of their state registration as individual entrepreneurs continuously for no more than two tax periods within two calendar years.
The validity period of this law is set until January 1, 2021. Despite this, taking into account the provisions of paragraph 2 of Article 1 of the law, if an individual registered as an individual entrepreneur in 2021, the benefit will be applied to him in the next tax period, that is, 2017.
The whole article in 30 seconds
- Tax holidays are a time during which you can avoid paying taxes under the chosen tax regime.
- Businessmen who have opened an individual entrepreneur for the first time, working under the simplified tax system or special tax system in the field of production, science, consumer services or the social sphere can count on tax holidays.
- To use a zero tax rate, it is necessary that the corresponding law is in force in the region of registration of the individual entrepreneur.
- Information about tax holidays in your region can be found on the website of the Ministry of Finance, on the website of the Federal Tax Service or in person at the registering Federal Tax Service.
- For now, tax holidays are in effect until the end of this year. If the law on extending the holiday is adopted, the zero rate for starting individual entrepreneurs on a simplified basis and a patent will remain until the end of 2023.
