
Russian Deputy Finance Minister Ilya Trunin at a meeting of the Board of
the Russian Union of Industrialists and Entrepreneurs voiced some provisions of
the draft Guidelines for the fiscal policy for 2017 and the planning period of
2018 and 2019's.
First, he drew attention to the introduction of a special regime for
self-employed people, which consists in freeing them from the payment of
personal income tax in the years 2017-2018. the voluntary notification of
exercise of entrepreneurial activity.
For individual entrepreneurs applying UTII and PSN, provides an opportunity to
reduce the amount of tax calculated on the cost of acquisition of the CCP,
providing transmission of fiscal documents to the tax authorities, not more
than 18 000 rubles in size. in one unit.
The Tax Code in the years 2017-2018. the rate of insurance contributions in the
amount of 30% is proposed to retain at least another two years.
It is planned to change the scheme of transfer of losses in the future for tax
purposes. The new procedure involves the transfer restriction losses amounting
to no more than 30% of the tax base of the tax period, with the simultaneous
abolition of limitations on how long such a transfer ten years.