Rates of the uniform tax from individual businessmen and physical persons on some kinds of activity since March, 7th have increased in Minsk in 1,9 times. Inspection of the Ministry of Taxes and Tax Collection informs on it across Minsk. The corresponding decision is accepted in February at session of Mingorsoveta. The document was registered by the Ministry of Justice and is published in mass-media.
Inspection of the Ministry of Taxes and Tax Collection across Minsk has carried out the analysis of incomes of the payers paying the uniform tax on retail trade by the various goods and on rendering of services to the population. On each of positions of the decision of session of the City Council activity more than twenty individual businessmen on the average has been analysed. The gain of separate payers has increased in 1,3—1,5 times.
By consideration of rates of the uniform tax the statistical data about change of the average prices on food and непродовольственные, presented by Mingorispolkom according to which the prices have grown on the average in 2—3 times was considered. Besides, the information in mass-media about the offered cost of rendered services was analyzed. «All prices for services are specified in standard units and, despite growth of a course of foreign currencies on the average in 3 times, remained at former level (in comparison with the similar period of 2010)», — haven'ted in inspection. Besides, by document preparation the index-defljator of gross national product which have developed for 2011 at a rate of 158,4 % is considered.
Thereupon by the decision of session of the City Council of the rate of the uniform tax are raised in 1,9 times by following kinds of activity: retail trade in other articles of food (except for beer, a beer cocktail, alcoholic drinks), building materials, the general building of buildings, electroinstallation works, other painting and decorating, cleaning and cleaning of premises, activity in the field of architecture, engineering services.
Considering a social orientation of services rendered by individual businessmen by such kind of activity as care of adults and children, and also the services which are carried out by house workers, the current rate of the uniform tax it is increased in 1,2 times — to 120 thousand roubles.
For stimulation of development of national crafts current rates of the uniform tax on retail trade in products of painting, a drawing, a sculpture, are increased by subjects of national crafts in 1,1 times.
At former level there was a rate by such kind of activity, as tutoring (advisory services in separate subjects, including the help in preparation for the centralized testing). Explaining such decision, in ИМНС across Minsk have noticed that the specified service is rendered, as a rule, by physical persons, including registered as individual businessmen and the works taking the basic place, connected with this kind of activity. Rate preservation in the former size will allow to involve in legal activity of tutors, experts are assured.
The list of kinds of activity at which realization individual businessmen are obliged to pay the uniform tax, is added by transportation of cars from abroad (abroad) an autocart. According to monitoring of the prices for this service, cost of delivery of one vehicle for physical persons makes from $300 to $500. In the decision of session of the City Council the rate of the uniform tax by this kind of activity is established at a rate of 1,8 million roubles.
In inspection have underlined that the decision of the City Council has no retroactive effect. That is, if the businessman or the physical person have paid earlier the uniform tax and have presented the tax declaration (physical persons — statements) under old rates, the size of payments won't be reconsidered.
Expected receipts of the uniform tax from physical persons, including registered as individual businessmen, in the budget of Minsk in 2012 in connection with decision-making will make more than 124 млрд roubles. The size of receipts of the uniform tax for last year has made 71,6 млрд roubles, or 21,1 % of all receipts from individual businessmen. Despite reduction of quantity of payers, the size of receipts has increased on 2,6 млрд in comparison with 2010. The share of receipts of the uniform tax from individual businessmen in the consolidated budget has made 0,3 %.
In tax services of capital in 2011 on the account consisted about 55 thousand individual businessmen, including 14,6 thousand (or 26,5 %) were payers of the uniform tax at realization of the goods, rendering of services, performance of works for the population. In comparison with 2010 their quantity was reduced to 1,9 thousand payers, or on 11,6 %.
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