UTII had to finish to operate from 1 January 2021, the MPs propose to extend it until January 1, 2024.
the Initiative is proposed to support entrepreneurs on the backdrop of the spread of novel coronavirus infection in the year 2020, stated in the explanatory Memorandum. The abolition of unified tax on imputed income will have a negative impact on the development of the economy, say the authors, citing expert opinions and evaluations of most of the regions. As of 1 January 2020 according to the tax regime used 2 million of the 6 million small and medium entrepreneurs, providing himself in addition to the employment of approximately 6 million workers.
– the Abolition of UTII would, according to most expert estimates, the growth of the tax burden from 1.5 to 10 times, – said the parliamentarians. – After the additional cost of purchasing equipment (online cash, marking of the goods) and to maintain accountability this will significantly reduce the profitability of small businesses, which will lead to numerous layoffs of workers and closure of businesses, rising prices.
60 of the regions reported that the abolition of this tax regime in 2021 will cause a large amount of lost income. In addition, as the consequences specified imbalance of regional and local budgets in connection with the transfer of revenues by special taxation regimes in different budget levels.
In the accompanying materials is also stated that the immediate abolition of UTII would entail the loss of the local level of government regulatory leverage, thereby stimulating the development of entrepreneurship.
the Government of the Russian Federation in its opinion explained that the imputed income was introduced “in the absence of control over the actual income of taxpayers “. Given the current level of tax administration, the problem of obtaining information about the real income of taxpayers have been solved, stated in the Cabinet.
the Government recalled that the business can choose their optimal tax regime – the General tax regime or special tax regimes, including the simplified system of taxation.
