Initiative on introduction in Russia of new fees or increase existing arise in recent times regularly. Some of them are already considered in the draft three-year budget perspectives of others are vague, still others will likely remain at the level of discussions. VZGLYAD decided to compile a hit parade of measures to increase the tax burden.
The main proponent of increasing the tax burden is the Russian government that is easily understandable, given the budget deficit. According to the latest data of the Federal Treasury, for ten months of this year it amounted to 1.58 trillion rubles, which is 2.2 times more than in the same period last year. The individual initiatives of the Federal centre are necessary to alleviate the difficult situation of the regions that is supported by governors in the Federation Council. This “Symphony” of different branches and levels of government essentially facilitates the task of moving fresh tax initiatives, the number of which is already close to the top ten and can be built in a sort of “hit parade”.
“Tax for parasites”
“We have under the current rules or under the Constitution, if you want, you can not work, we have no responsibility, as in the Soviet era, including criminal, for parasitism”
Proposal: to oblige the unemployed (self-employed) citizens to pay for the actual use of social infrastructure, primarily health care and education.
Justification: the need to reduce the burden on regional budgets, which, according to the speaker of the Federation Council Valentina Matvienko, annually pay for the unemployed citizens in the compulsory medical insurance Fund of more than 40 billion rubles.
Initiators: the Ministry of labour and social development of the Russian Federation.
The question price: about 20 thousand rubles per person per year (the proposal of the Minister of labour of the Russian Federation Maxim Topilin).
Supporters: the heads of the regions, Vice-Premier of the Russian government Olga Golodets, the speaker of the Federation Council Valentina Matvienko and Prime Minister Dmitry Medvedev. “It’s not the tax, so it is better not to call, it is about the involvement in the system of payments for social services those who are not registered and those who are not involved in the formation of the respective funds, but at the same time enjoys the social sphere. We have under the current rules or under the Constitution, if you want, you can not work, we have no responsibility, as in the Soviet era, including criminal, for parasitism” (from the September speech of Dmitry Medvedev at meeting on development of the North Caucasus).
Opponents: the head of the Federation of independent trade unions (FNPR) Mikhail Shmakov, the Commissioner for the rights of entrepreneurs under the President of the Russian Federation Boris Titov. “Of course, should pay for everything, but the question is that to administer it is just unreal” (from the speech Titov at the International investment forum “Sochi-2016”). “We are not Belarusians. We have a completely different legal environment and different social protection systems. Among other things, the Constitution says that health care is free” (from the speech Shmakov at the session of the Russian tripartite Commission on regulation of social-labor relations October 28).
Prospects: at the plenary session of the Federation Council on 16 November it is planned to adopt an appeal to the government of the Russian Federation with the request to accelerate the development of the law on personified accounting of insured persons in the health insurance system. According to the Chairman of the Federation Council Committee on social policy Valery Ryazan, to December 1, a bill may be introduced in the state Duma.
Proposal: to oblige all travelers in resort areas to make a special payment, which can then be spent on infrastructure development of the resorts.
Rationale: lack of funds for the maintenance of the resort infrastructure in the regions and municipalities, the widespread practice of charging a resort fee at many tourist countries.
Initiators: the Ministry of the North Caucasus of the Russian Federation, which is still in 2015, has prepared the bill “About carrying out of experiment on introduction of fees for the use of resort infrastructure in Stavropol region”.
Issue price: expected to leave at the discretion of the regions. According to Finance Minister Anton siluanova, it must be “acceptable to tourists” – 50-100 rubles per day.
Supporters: Federation Council Chairman Valentina Matvienko, the Minister for North Caucasus Affairs Lev Kuznetsov, the authorities resort regions, heads of resort cities. “The introduction of a resort fee will annually replenish the Republic’s budget of about half a billion rubles” (the head of the Crimea Sergey Aksenov at a press conference at the end of September).
Opponents: hoteliers, tour operators. “These polls confirm that people are now very price-sensitive. If the result of the introduction of the resort fee is a week’s holiday will cost a thousand rubles per person, it could lead to some reduction in demand” (Executive Director of the Association of tour operators of Russia (ATOR) Maya Lomidze, speaking at the press conference “Tourism-2016” at the end of September). In addition, opponents resort fee are reminded that in his time in Russia, it already existed, but was abolished because the costs of administration were higher than the incoming amount. The most extravagant objection to resort fees was the recent offer Department of the Russian Union of tourist industry in the Crimea and Sevastopol to introduce a special collection with traveling abroad.
Prospects: at the end of September Vladimir Putin has signed instructions to the government to make amendments on the possibility of charging a resort fee to the legislation with a deadline of 1 March 2017. The government in the years 2017-2021 it is proposed to conduct a pilot experiment in five resort regions – Republic of Crimea, Sevastopol, Altai, Krasnodar and Stavropol territories, without making changes to the Tax and Budget codes.
The increase of excise duties
Proposal: further increase in excise taxes on “harmful products” and expand this list.
Justification: replenishment of the budget (the effect of the next increase in excise duties is estimated at hundreds of billions of rubles), health care of the nation. In particular, only due to the excise taxes on tobacco products in 2017-2019 years it is planned to attract budget 243 billion rubles.
Initiators: The Government Of The Russian Federation.
The price of the issue: a bill introduced to the state Duma, envisages the doubling of the rates of excise duties for wines (from 2017) and an increase of 10% previously set for 2017 excise duties on tobacco products. In addition, the list of excisable goods included electronic cigarette (40 cents apiece), nikotinsoderzhaschie liquid (10 rubles per milliliter) and tobacco (4.8 thousand rubles per kilogram).
Supporters: Russian Finance Minister Anton Siluanov, the speaker of the Federation Council Valentina Matvienko. “I believe that you can act more boldly – on the other hand, you need to find the balance that will not lead to a rise in illegal products. It has positive impact on budget revenues should affect the expansion of the list of excisable goods and a number of other measures” (speech of Valentina Matvienko at the hearings on the draft budget 2017 8 Nov).
Opponents: Vice-Premier of the Russian government Alexander Khloponin, the Russian Ministry of agriculture, producers of alcohol, are experiencing long-term decline of consumption. According to Rosstat, in the first nine months of this year, retail sales of alcohol in Russia reduced 1.6% compared to the same period last year. The experts of the market note a constant growth in the consumption of counterfeit and surrogate alcohol. “Wine from domestic wine materials, the excise tax was recently changed, and it is impossible to touch in the near future. For wines from other wine – here it is necessary to evaluate, again, the key is demand. It is impossible now to expand, reduce demand for a year” (Director of Department food and processing industry Ministry of agriculture of the Russian Federation Evgeny Akhpashev at the all-Russian summit winemakers in mid-October).
Prospects: on 2 November the state Duma approved a government bill to raise excise taxes in the first reading.
The increase in insurance premiums for employers
“We are not Belarusians. We have a completely different legal environment and different social protection systems”
Proposal: to increase from 2019 the rate of contributions to the budget of Federal Fund of obligatory medical insurance (FOMS) from 5.1% to 5.9%, to cancel the preferential rate in the HIF for certain categories of enterprises.
Rationale: the lack of budget FOMS funds to increase salaries of health workers in the execution of the “may decrees” of the President.
Initiators: The Government Of The Russian Federation.
Issue price: it is assumed that the increase in premiums of 0.8% will budget MHIF additional revenues of 180 billion rubles.
Supporters: the management of the HIF.
Prospects: the proposal has been submitted to the state Duma the project of the budget for 2017-2019.
Tax for unregistered property
Proposal: to levy property tax on owners of land, put the building on the cadastral account, but didn’t make the ownership of it.
Rationale: in Russia there are a large number of “orphan” of real estate. In particular, according to rosreestra, in the state cadastre of real estate not specified holders of 38% of the buildings. In addition, according to the Russian Ministry of economic development 4.4 million parcels allocated for individual housing construction, there was buildings.
Prospects: the issue is being reviewed by MOF at the regional level, similar initiatives are already being implemented. For example, in late October, the Moscow regional Duma adopted in the first reading a law requiring developers to pay taxes for an apartment that they will not be able to implement within a year after entering the house in operation. At the moment such a property is held as “inventory” and not taxable. The effect of this action on the budget of the Moscow region is estimated at 400 million rubles.
Taxation of Bank deposits
Justification: the need to equalize conditions for investors in the banking and non-banking sector. To do this, to tax a portion of Bank deposits instead of giving up tax revenue bonds (last sentence Vladimir Putin instructed to study the government in December last year).
Initiators: the Ministry of Finance of the Russian Federation. “Deposits are quite exceptional in world practice, a tax deduction, when people basically don’t pay him anything. Man, having a billion rubles on Deposit, and there are such people and they pretty much pay no income taxes of their deposits. So more to do, nowhere to be” (Deputy Finance Minister Alexei Moiseev during the lecture at the Financial University under the government of the Russian Federation on 26 October).
Enemies: the head of Sberbank German Gref. “Somewhere there is even a tax on air. But not all stupidity should be repeated” (following the meeting of the Supervisory Board of Sberbank of 8 November).
Prospects: Alexei Moiseev said that the idea of tax deposits is a “theoretical possibility” and a draft bill by the Ministry of Finance is not developed.