Tax changes from July 1st. Accounting info. The state duty for the issuance of documents to replace those lost due to an emergency situation was canceled

The financial service has no time to get bored - the legislation is constantly changing. The second half of the year is no exception. There are a lot of changes in the legislation since July 1, 2017 - several amendments began to act at once, which will affect the operation of the enterprise. We will tell you more about the changes in the article.

Changes in labor legislation from July 1, 2017: how to calculate employee salaries in a new way

On June 29, amendments to the Labor Code of the Russian Federation (Federal Law No. 125-FZ of 18.06.17) came into force. From this day on, the employee's work on non-working holidays and weekends must be paid at least double. But only if the employee did not take a day off. Otherwise, pay a single salary for the work. If the employee on the weekend did not work the entire shift, but only a few hours, then pay an increased amount only for the hours actually worked.

Example

On a day off in July, the employee worked for 3 hours. He receives a salary of 35,000 rubles. In July, the working time is 168 hours (40 hours: 5 days × 21 days). Hourly rate - 208.33 rubles. (35,000 rubles: 168 hours). Weekend work must be paid double. Double hourly rate - 416.66 (208.33 rubles × 2). Supplement for work on weekends - 1249.98 rubles. (416.66 rubles × 3 hours).

What checks must be issued from July 1, 2017

On July 1, another important change to the legislation came into effect. Most companies now have to knock out checks for customers at the online checkout. So far, the changes have not affected the sellers, who issued cash receipts before July 1:

• imputed persons;
• companies that provided services to the public and issued SSO;
• vendors who used vending machines;
• entrepreneurs on a patent.

But such relief from these taxpayers will not last long - from July 1, 2018, they, like all other enterprises, must use online cash registers.

Inspectors will fine organizations that, after July 1, will punch checks on ordinary CCPs. The minimum fine is 30,000 rubles. (Part 2, Article 14.5 of the Administrative Code of the Russian Federation).

Not all sellers were able to purchase online checkout or upgrade old devices. The suppliers of new equipment were not ready to sell online checkouts in such numbers. That is, organizations do not punch online checks for a good reason. In this case, there will be no fine (letter from the Ministry of Finance of Russia dated 05/30/17 No. 03-01-15 / 33121). But the company's task is to prove to the auditors that it has taken all the necessary measures to purchase an online checkout by July 1.

New sick leaves

There is another change in legislation from July 1, 2017. All hospitals offer patients to choose the form of sick leave: paper and electronic. The paper sick leave and the procedure for working with it have not changed. The electronic certificate of incapacity for work completely replaces the paper copy. But his doctor will be able to write it out if the patient's employer is connected to the system electronic document management... For this, the company must be registered personal Area on the website cabinets.fss.ru.

Electronic sick leave is almost no different from paper. The doctor enters information only into the electronic database. Such a document has more advantages. First, it is harder to counterfeit. Secondly, he excludes disputes with the FSS due to the fact that ink has been erased on the sick leave or the doctor has incomprehensibly written the data.

Employers have the right to choose which documents to work with - electronic sick leave is not required.

Changes to invoices from 1 July 2017

From July 1, 2017, the form of the invoice is changed. Another line 8 is added to the document - "Identifier of the state contract" (Decree of the Government of the Russian Federation of 05/25/17 No. 625). Therefore, for work, it is necessary to update the accounting program in which the organization prepares documents. In addition, carefully check the incoming papers - from the third quarter the taxpayer will not receive a VAT deduction for documents drawn up according to old samples.

Since July 1, the electronic format of the invoice has also changed (order of the Federal Tax Service of Russia dated March 24, 2016 No. ММВ-7-15 / 155). The new format allows you to issue an invoice or universal transfer document.

How has the minimum wage changed since July 1

The minimum wage for employees who have worked full-time will increase from July 1 to 7800 rubles (Article 1 of the Federal Law of December 19, 2016 No. 460-FZ). That is, it will increase by 300 rubles. Employees whose salaries are less than 7800 rubles need to increase their salaries. To do this, the company needs:

• issue an order to increase the patch;
• change the staffing table;
• conclude additional agreements to labor contracts.

New information appeared in the Unified State Register of Legal Entities

On June 28, information appeared in the state register that the company had begun bankruptcy proceedings. Previously, this information was also in the public domain - it could be found in the Kommersant newspaper. Now you can find out information about the bankruptcy of a counterparty and start collecting debts even faster. This is also an important change in the legislation in Russia.

Another innovation in the Unified State Register of Legal Entities will appear on September 1. If the company does not correct inaccurate information about it within six months, it will be excluded from the register (clause 5 of article 21.1 of Federal Law No. 129-FZ). First, the tax authorities will put a mark of unreliability in the register. If the data is not corrected within six months, the company will be expelled.

The FTS promises to launch the Transparent Business counterparty verification service at the end of summer, which provides important information about legal entitiesoh. The information that the tax authorities plan to make publicly available does not constitute tax secrets.

Initially, there was information that the service will work on June 1, 2018. But closer to this date, it became known about the next postponement of the launch of the service. "Transparent Business" will disclose a set of data that includes information about tax offenses, decisions on bringing to responsibility for the commission of which entered into force in the period from June 2, 2016 to December 31, 2017, and measures of responsibility for their commission, if the fine is not paid on time until May 1, 2018.

Tax officials promise that with the help of an online service, it will be possible to verify the good faith of a partner in a matter of seconds, and most importantly, to exercise due diligence when choosing a counterparty. "Also, thanks to the electronic service, each business owner gets an objective picture of how his own business looks in the eyes of the counterparty," the FTS website says.

The Transparent Business service includes the following information about contractors:

• organization name, TIN;
• name, amount of arrears, amount of arrears in fines, amount of arrears in fines;
• information on the presence of tax violations and measures of responsibility for them, indicating the total amount of the fine;
• name of special tax regimeused by the organization;
• information that the organization is a member of the consolidated group of taxpayers or that the organization is a responsible member of the consolidated group of taxpayers;
• information about average headcount employees of the organization for the calendar year preceding the year of posting such information on the FTS website;
• name and amount paid by the organization in a calendar year for each tax and fee, insurance premiums paid in connection with the import of goods into the customs territory of the Eurasian Economic Union, amounts of taxes paid tax agent;
• the amount of income and expenses according to the accounting (financial) statements of the organization for the year preceding the year of posting such information on the FTS website.

From June 12, 2018, it is possible not to introduce into labor contracts the norms for issuing soap to employees

From July 1, 2018, the GIT begins to apply checklists to all employers

From July 1, 2018, some employers will pay salaries under the new rules

State and municipal organizations, institutions, extrabudgetary funds... From July 1, 2018, these organizations will not be able to send employees' money to VISA and MasterCard payment cards. They will be required to make payments only on plastic cards national payment system "World".

Consequently, by July 1, organizations and institutions that will be affected by these innovations must have time to conclude agreements with banks issuing Mir cards on the transfer of money within the framework of a salary project. At the same time, employers have the right to choose a credit institution.

From June 1, 2018, tax authorities will be able to write off debts on taxes, insurance premiums, penalties and fines from bank accounts in precious metals

According to, which amends Art. 46 of the Tax Code of the Russian Federation, collection tax debt from the accounts of organizations and individual entrepreneurs can be made in precious metals if there are not enough funds in ruble and foreign currency accounts to pay off the debt.

It is specified that tax collection from accounts in precious metals is based on the cost of precious metals, which is equivalent to the amount of payment in rubles. The cost of precious metals is determined based on discount price for precious metals established by the Central Bank on the date of sale of precious metals. The costs associated with the sale of precious metals are borne by the taxpayer.

Payment of administrative fines will be simplified from July 31, 2018

Now you do not have to look for details for paying the fine, since the tax authorities will attach payment details to the protocols on administrative violations that are submitted to the court. Thanks to the innovation, the risks of admitting inaccuracies in the payment will be minimized ().

Payment and collection of taxes and contributions, tax audits, bringing to tax liability (part one of the Tax Code of the Russian Federation)
From January 1, 2017

From January 1, 2017

The capitalization ratio depends on the amount of debt, the amount of the borrower's equity capital and the share of participation foreign companycontrolling debt in its capital. If the ratio has changed in comparison with the previous reporting period, the question of adjusting the base for income tax may arise. The Tax Code of the Russian Federation has now established that in such a situation, expenses in the form of interest on controlled debt do not need to be recalculated (clause 4 of Article 269 of the Tax Code of the Russian Federation). The financial department and the Supreme Arbitration Court of the Russian Federation followed a similar approach.

Changes are provided for by Federal Law of 15.02.2016 N 25-FZ

Since 2017, the Independent Qualification Assessment Law has come into force. To stimulate participation in the assessment, provisions will be introduced, for example, on the accounting of the cost of the assessment in income tax expenses (subparagraph 23 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).

For independent evaluation the employee's qualifications require his written consent. The organization can take into account the costs if the assessment was carried out on the basis of an agreement on the provision of the relevant services and the person who entered into an employment contract with the taxpayer was subjected to it.

The storage periods for documents confirming the costs of an independent assessment of the qualifications of an employee are established in the new paragraph. 5 p. 3 art. 264 of the Tax Code of the Russian Federation.

Since 2017, a new All-Russian classifier fixed assets (OKOF). In this regard, the classification of fixed assets by depreciation groups has also changed.

The Ministry of Finance explained that the innovations affect fixed assets that were put into operation no earlier than 2017.

Changes are provided for by the Decree of the Government of the Russian Federation of 07.07.2016 N 640

Simplified taxation system (chapter 26.2 of the Tax Code of the Russian Federation)

From 1 January 2017

USN payers can earn more without fear of "flying off" from the special regime

As you know, payers of the simplified tax system lose the right to apply this special regime if, based on the results of the reporting or tax period their incomes turned out to be more than the limit value. Since 2017, it has been increased to 150 million rubles. (paragraph 1, clause 4, article 346.13 of the Tax Code of the Russian Federation). Such an innovation was introduced into the RF Tax Code by the November law. Earlier, a smaller increase in the limit was planned - according to the July law, it was supposed to be 120 million rubles.

The increase in the maximum income is beneficial for business, because for 2016 it was much less - 79.74 million rubles.

For 2017 - 2019, the rule on the indexation of the income ceiling has been suspended, and for 2020 the deflator coefficient will be equal to 1.

And Federal Law of 30.11.2016 N 401-FZ

The simplified tax system can also be used by companies with more expensive fixed assets

Since 2017, the limit residual value fixed assets is 150 million rubles. (Clause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation). This is 50% more than the value that was in force in 2016. Recall that the excess of the residual value of fixed assets is enough to lose the right to "simplification".

Changes are provided for by Federal Law of 03.07.2016 N 243-FZ

A norm has come into force that allows more companies to switch to the simplified tax system

Since 2017, it has been established: an organization has the right to switch to the simplified tax system if its income for the nine months of the year in which the notification of the transition to the special regime is submitted does not exceed 112.5 million rubles. (paragraph 1, clause 2, article 346.12 of the Tax Code of the Russian Federation). Such an innovation was introduced into the RF Tax Code by the November law. Earlier, a smaller increase in the limit was planned - according to the July law, it was supposed to be 90 million rubles.

The Federal Tax Service has spoken about the beginning of the application of the limit provided for by the July law. It follows from the explanation that the increased limit is valid when switching to the simplified tax system no earlier than 2018. It can be assumed that the changes provided for by the November law do not apply to those organizations that planned to switch to the simplified tax system in 2017.

The department also drew attention to what the maximum income was applied for the transition to the special regime since 2017. The revenues of the organization for 9 months of 2016 should not have exceeded 59.805 million rubles.

We believe that the rule of the Tax Code of the Russian Federation on the indexation of the marginal amount of income allows a different reading. However, it can lead to litigation.

The regulation on indexation of the threshold value is not yet planned to be excluded from the Tax Code of the Russian Federation. However, for 2017 - 2019 it was suspended, and for 2020 the deflator coefficient will be equal to 1.

The company on the simplified tax system has the right to take into account the cost of an independent assessment of the qualifications of employees

Since 2017, the Independent Qualification Assessment Law has come into force. In order to encourage participation in the assessment, for example, provisions have been introduced to account for its value in tax expenses when application of the simplified tax system (sub-clause 33 of clause 1 of article 346.16 of the Tax Code of the Russian Federation). Such costs are recognized in the same manner as when the cost of the independent assessment of qualifications is recognized in income tax expense.

Changes are provided for by Federal Law of 03.07.2016 N 251-FZ

Unified tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation)

From January 1, 2017

The deflator coefficient required by UTII payers remained at the same level

When calculating UTII, the basic profitability is multiplied by the deflator coefficient (K1). For 2017, it is 1.798. The same value was set for 2016 and 2015.

Order of the Ministry of Economic Development of Russia of 03.11.2016 N 698

Corporate property tax (chapter 30 of the Tax Code of the Russian Federation)

From January 1, 2017

Each region has the right to decide whether legal entities will have an incentive for movable property

From January 1, the constituent entities of the Russian Federation are entitled to establish a privilege on their territory in relation to movable property, accepted from January 1, 2013 on record as fixed assets (Article 381.1 of the Tax Code of the Russian Federation). If the region does not exercise this right, then from 2018 this benefit will no longer be valid on its territory.

Insurance contributions for compulsory pension insurance, compulsory medical insurance, compulsory social insurance in case of temporary disability and in connection with maternity (Chapter 34 of the Tax Code of the Russian Federation)

From January 1, 2017

The maximum base for "sick leave" and pension contributions has been increased

The maximum base for contributions to compulsory social insurance in case of illness and in connection with motherhood is 755 thousand rubles, and for contributions to compulsory pension insurance - 876 thousand rubles. For 2016, the limits were set at 718 thousand rubles. and 796 thousand rubles. respectively.

In 2017, contributions for temporary incapacity for work and in connection with maternity are not charged on the amount of payments and other benefits exceeding limit value base. And here pension contributions after the limit is exhausted, they are charged at a lower rate - not 22%, but 10%. In fact, the same rules were in effect last year.

No cap has been set for medical contributions since 2015. These contributions are subject to payments regardless of their size on an accrual basis from the beginning of the year.

Resolution of the Government of the Russian Federation of November 29, 2016 N 1255

In the case of a cameral office, the inspectorate has the right to demand data on the amounts that are not subject to insurance premiums

Carrying out a desk audit of the calculation of insurance premiums, the inspectorate can now demand from the legal entity information and documents that confirm the validity of the reflection of amounts that are not subject to contributions, as well as information and documents that confirm the validity of the application of reduced premium rates (clause 8.6 of article 88 of the Tax Code RF).

According to the rules in force until 2017, the FIU and the FSS were vested with similar powers. However, from periods beginning no earlier than 2017, according to general rule office checks on contributions are carried out by the tax authorities, guided by the requirements of the Tax Code of the Russian Federation, and funds check past periods.

Until January 1, 2017, the Tax Code of the Russian Federation allowed the inspection of documents and information to be reclaimed during an office audit only in some cases. For example, when a legal entity applied an exemption for the audited tax.

Changes are provided for by Federal Law of 30.11.2016 N 401-FZ

Insurance premiumsthat the organization must pay to the budget, any

Since 2017, Art. 45 of the Tax Code of the Russian Federation was supplemented by clause 9, according to which the provision of the Code applies to insurance premiums that another person can contribute the amount to the budget for the payer. We believe that the same rule applies to the payment of interest and fines. However, the innovations do not affect contributions for injuries, as well as penalties and fines, since the Tax Code of the Russian Federation does not apply to these payments.

The expired Law on Insurance Contributions does not establish such a payment procedure.

We believe that the changes also apply to the payment of contributions for the periods that began before 2017, if in fact cash listed in 2017.

Changes are provided for by Federal Law of 30.11.2016 N 401-FZ

Business trip to Russia: pay per diem over 700 rubles. became even less profitable

In the Tax Code of the Russian Federation, a norm appeared, from which it follows that for daily allowances over 700 rubles per day of travel in Russia and over 2500 rubles. for the day of the trip abroad, insurance premiums must be charged (clause 2 of article 422 of the Tax Code of the Russian Federation).

According to the expired Law on Insurance Contributions, daily premiums were not assessed. The FIU and the Social Insurance Fund noted that contributions are not charged on daily subsistence allowances, which are paid according to the norms established in the collective agreement or local act.

Injury contributions are not affected by the change. They, as before, are not subject to the RF Tax Code. And in the Law on insurance against accidents at work, no amendments were made to limit the non-taxable amount of per diem.

Note that the FSS considered the issue of taxation of daily allowances under the Law on Insurance Contributions and the Law on Insurance against Industrial Accidents. The conclusion follows from the explanation: since the employer fixes the daily allowance in the collective agreement or local act, payments are not subject to contributions in this amount.

Changes are provided for by Federal Law of 03.07.2016 N 243-FZ

New rules entered into force, according to which reports on insurance premiums are submitted

Calculation of contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the settlement (reporting) period (clause 7 of article 431 of the Tax Code of the Russian Federation). The innovation is due to the fact that the Tax Code of the Russian Federation is supplemented by provisions on the collection of insurance premiums (except for contributions for injuries).

From the explanation of the FSS it follows that the calculation must be submitted for periods beginning no earlier than January 1, 2017. Reporting on contributions, including revised ones, for earlier periods is submitted according to the old rules. They are as follows: the electronic 4-FSS must be submitted to the territorial body of the FSS no later than the 25th, paper - no later than the 20th of the month after the reporting period. RSV-1 v in electronic format should be sent to the territorial fIU body no later than the 20th, on paper - no later than the 15th of the second month following the reporting period.

The deadline for paying contributions remains the same - the 15th day of the month following the month for which they were charged.

Changes are provided for by Federal Law of 03.07.2016 N 243-FZ

Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases

From January 1, 2017

The organization has not confirmed the main type of activity - the FSS determines the risk class according to the Unified State Register of Legal Entities

The rules in force until 2017 provided for the following. If the main economic activity of the insured is not confirmed, the injury premiums are calculated at the rate set for the most dangerous of the activities that are actually carried out. Inspectors often determined it according to the Unified State Register of Legal Entities, without finding out whether this activity was being carried out. The courts did not agree with their approach, but since 2017 it has been enshrined in the RLA.

Changes are provided for by the Decree of the Government of the Russian Federation of June 17, 2016 N 551

Injury contribution rates continue to apply

In 2017, as before, employers are required to pay injury contributions at rates in effect since 2006.

Let us recall what kind of tariff an organization should apply depends on the class of professional risk to which its main type of activity is assigned, as well as on the assigned discounts and allowances.

Changes are provided for by Federal Law of December 19, 2016 N 419-FZ

Personalized accounting and reporting

From January 1, 2017

The law on new deadlines for submitting personalized reporting came into force

The deadline for submitting monthly personalized reports ( form SZV-M) was moved from the 10th to the 15th day of the month following the reporting month.

In addition, the data that employers, according to the old rules, submitted once a quarter as part of RSV-1, now need to be sent to the Pension Fund of Russia annually (no later than March 1 next year). An exception is information on the amount of income subject to mandatory pension insurance contributions and their amount. The frequency of submission of this information remains the same, however, it is required to transfer it to the tax authority.

Changes are provided for by Federal Law of 03.07.2016 N 250-FZ

Accounting

From 1 July 2017

The minimum wage will increase to 7800 rubles.

Now the minimum wage is 7,500 rubles. per month, but from July 1, 2017, its value will increase by 300 rubles.

It is important for an accountant to monitor changes in the minimum wage not only in order to correlate this value with salaries in the organization. The minimum wage is used, for example, when calculating sick leave benefits for a new employee who has not worked anywhere before.

Changes are provided for by Federal Law of December 19, 2016 N 460-FZ

Based on materials: consultant.ru

From July 1, 2017 on invoices and correction invoices you will need to indicate the identifier of the state contract, agreement (agreement). Of course, if there is one. Such amendments to Article 169 Of the Tax Code introduced Federal Law No. 56-FZ dated April 3, 2017. And by Resolution No. 625 of May 25, 2017, the Government of the Russian Federation brought the invoice and adjustment invoice forms in line with Law No. 56-FZ.

Changes to the invoice from 1 July 2017

The invoice form is now supplemented with a new line 8 "Identifier of the state contract, agreement (agreement)", and the corrective invoice form - with line 5 of the same name.

These indicators will need to be indicated in the documents that are exposed as part of the work on government contracts... Moreover, not only in invoices, which are issued for the sale of goods (works, services), but also in "advance" invoices, as well as correction invoices when the cost of shipment changes.

An example of filling out an invoice and correction invoice

Minimum wage in Russia from July 1, 2017

• either purchase an online CCP;
• or to upgrade the existing old cash registers to work online and register (re-register) them electronically through your personal account.

Who can not use online checkouts

Online cash registers do not need to be used for the following activities (clause 2, article 2 of Law No. 54-FZ):

• sellers of newspapers, magazines and related products through kiosks, if the share of proceeds from the sale of the press is at least half of the total turnover;
• sellers of ice cream and soft drinks in bulk;
• those who are engaged in retail trade, sell products at fairs, markets and exhibitions;
• those who sell milk, kvass, live fish from tank trucks;
• those who sell seasonal vegetables, fruits and melons.

But by July 1, 2018, online CCP is needed for those who were previously exempted from the use of CCP:

• firms and entrepreneurs who trade through vending machines;
• firms and entrepreneurs providing services to the population with the issuance of strict reporting forms (BSO).

The electronic sick leave will appear on July 1

From July 1, 2017, it is possible to assign and pay benefits for temporary incapacity for work, for pregnancy and childbirth on the basis of electronic Corresponding changes have been made to:

• Federal Law of December 29, 2006 No. 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity" (hereinafter - Law No. 255-FZ);
• Federal Law of 21.11.2011 No. 323-FZ "On the fundamentals of protecting the health of citizens in Russian Federation"(hereinafter - Law No. 323-FZ). Electronic sick leave can be issued from July 1, 2017 only with the written consent of the patient, insured in the system of compulsory social insurance... The form of an electronic sick leave, as well as the procedure for processing and issuing such an electronic document, will be established by the Ministry of Health of Russia in agreement with the Ministry of Labor of Russia and the FSS of the Russian Federation.

The electronic certificate of incapacity for work will be formed in information system FSS RF and stored in it with an enhanced qualified electronic signature of a medical worker and a medical organization.

It is supposed to exchange information about sick leave enterprises, clinics and FSS will be able to use a special software resource that will appear in the near future.

The introduction of electronic sick leave does not oblige enterprises to switch to an electronic format. Traditional sick leave is not canceled and will continue to operate.

Responsibility for violations in the field of personal data from July 1, 2017

From July 1, 2017, Federal Law No. 13-FZ of 02/07/2017 "On Amendments to the Code of Administrative Offenses of the Russian Federation" comes into force. The composition of administrative offenses in the field of personal data and responsibility for them are changing.

Instead of one general composition - violation of the procedure for collecting, storing, using or distributing personal data - there will now be seven grounds for bringing citizens, as well as officials and legal entities to responsibility. Compared to the current provisions, the sanctions are significantly stricter.

Tax adjustments and innovations await Russians from January 1, 2018. IN this year The State Duma of the Russian Federation considered and adopted a number of bills affecting such aspects as the calculation, personal income tax, property tax, indexation of salaries, and so on. We present an overview of all the key amendments to tax legislation that could potentially dictate tax conditions in 2018.

What will change in the VAT industry from 2018?

A potential increase in the VAT rate to 22% from the previously usual rate of 18% - this issue is now being actively discussed by the Government of the Russian Federation, where the idea finds its supporters and opponents. According to analysts, an increase in the VAT rate to 22% could be implemented towards the end of 2018.

In turn, from October 1, 2017, another preferential VAT category with a 0% rate appeared - this is the leasing of medical devices with the option to purchase (amendment to Article 149 of the Tax Code of the Russian Federation). Also, in 2018, it is likely that tax incentives will remain for certain sectors - the agricultural industry, education, medicine, and the financial sector.

Changes in personal income tax from 2018

First, it is known that since 2018 the Federal Tax Service of Russia has been actively preparing the introduction of a new form of 6-NDFL, including updated methods of calculating it. In addition to calculating the tax, and changing the format of the document (it will become electronic), the procedure for filling it out will also change.

Secondly, in 2018, new income and deduction codes will appear in the 2-NDFL certificates.

Thirdly, the prospect of increasing the personal income tax rate from 13% to 15% in the Government has been discussed since 2016, and, according to many analysts, this amendment will most likely be adopted at the end of 2018. At the same time, officials also propose to fix the size of the minimum income, which will be exempted from personal income tax.

Changes in the premium industry since 2018

The Federal Tax Service of the Russian Federation announced from January 1, 2018 new form calculation of insurance premiums, as well as the procedure for filling it out - in addition to the electronic format of the form, certain calculation parameters will also change. At the same time, the updated version will need to be used in the reporting documents for 2017.

Insurance premium rates in 2018

According to the amendments to Art. 426 of the Tax Code of the Russian Federation, the current tariffs will remain in the insurance payments industry until 2020. 30% - this is how much the general rate of insurance premiums will constitute, where 22% are pension contributions, 5.1% are medical contributions, 2.9% are maternity contributions. Preferential taxation will continue in 2018, according to the law, for IT companies: their total insurance premium rate will be 14%, where 8% are pension contributions, 4% are medical, and 2% will be deducted for social insurance.

Evasion of payment of insurance premiums is a criminal offense

In 2018, non-payment of compulsory insurance premiums may result in criminal prosecution, we are talking about debts on a large and especially large scale - from 5 million rubles, incurred by companies after August 10, 2017. Corresponding amendments to the criminal legislation were adopted by Federal Law No. 250-FZ of July 29, 2017. In addition to the imposition of large fines (up to 300 thousand rubles), convicts can be involved in forced labor, be deprived of the opportunity to engage in certain types of activities, and even serve a sentence in prison.

How will it be calculated on the property of individuals in 2018

In 2018, Russians will pay tax on their real estate according to new rules: according to adjustments in tax legislation, this payment will be 0.1% of cadastral value object. The category of objects of taxation will include:

residential objects (private houses, apartments, rooms);

garages and parking spaces;

unfinished housing;

household structures up to 50 sq. m, located in the suburban areas.

Set cadastral price real estate will have specialized specialists in relation to the region, location of the object, terrain conditions, type of construction, etc.

Calculation of land tax

In 2018, the system for calculating payments for the use of land resources for Russians will be based on the cadastral value of the site and the regional coefficient of the tax rate. At the same time, it is within the competence of local authorities to determine at their own discretion tax coefficient in the range of 0.1-1.5 percent. Various sectors of the economy can be provided with special tax benefits, depending on the categories of land. Similarly, at the local level, categories of citizens can be determined. individualspotentially claiming preferential tax assessment.

Raising the minimum wage and indexing wages in 2018

Previously announced size increase minimum wage from January 1, 2018, up to 85% of the level recorded in the 2nd quarter of 2017 at the level of 11163 rubles, can be displayed in the amount of 9489 rubles.

At the same time, additional measures are envisaged in the area of \u200b\u200bsalary indexation. According to the bill containing amendments to Art. 134 of the Labor Code of the Russian Federation, the state can potentially oblige companies and institutions at least once a year to raise the level of salaries hired workers in connection with the manifestation of trends towards an increase in prices for goods and services for the population. At the same time, it is necessary to increase wages based on inflation indicators in each specific region.

Resort tax in 2018-2022

From the beginning of 2018, a new obligatory payment - resort tax will be paid by vacationers coming to Crimea, Altai, Krasnodar and Stavropol Territories. Until 2022, and this is how much the resort tax will operate, these regions will become experimental - the State Duma will decide on the expediency of the collection in all regions of the Russian Federation.

At the same time, the amount of the resort tax will be set at the level of local municipalities. It is known that in 2018 this amount will be at the level of 50 rubles per day, and from 2019 it may increase to 100 rubles per day. The fee will be included in the cost of accommodation in hotels, holiday homes, boarding houses. It is noteworthy that this measure will also apply to those workers who will come to these regions on a business trip.