LEGAL REGULATION OF PROFESSIONAL INCOME TAX AS A SPECIAL TAX REGIME FOR INDIVIDUALS
( Pp. 86-92)
More about authors
Svetlana A. Savostyanova
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article contains a brief analysis of the tax on professional income, examines the existing legal advantages for citizens registered as self-employed, analyzes the problems of withdrawal of self-employed citizens «from the shadows» and the complexity of the introduction of the tax on professional income in practice, offers solutions to this problem. The author comes to the conclusion that the Federal law № 422-FZ needs significant improvement, since the tax on professional income as a special tax regime does not fully meet the criteria for the implementation of the state policy on the development of small business in Russia.
How to Cite:
Svetlana A.S., (2019), LEGAL REGULATION OF PROFESSIONAL INCOME TAX AS A SPECIAL TAX REGIME FOR INDIVIDUALS. Sociopolitical Sciences, 3 => 86-92.
Reference list:
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Medina L. Shadow Economies Around the World: What Did We Learn Over the Last 20 Years Elektronnyy resurs / L. Medina, F. Schneider // International Monetary Fund. URL: https://www.imf.org/en/publications/wp/issues /2018/01/25/ shadow-economies-around-the-world-what-did-we-learn-over-the-last-20-years-45583/
Ukaz Prezidenta RF O natsional nykh tselyakh i strategicheskikh zadachakh razvitiya Rossiyskoy Federatsii na period do 2024 goda ot 7 maya 2018 g. № 204 // Sobranie zakonodatel stva RF. - 2018. - № 20. - St. 2817 // SPS Konsul tantPlyus.
Pis mo Minfina Rossii Ob informirovanii nalogovymi organami nalogoplatel shchika, primenyayushchego USN, o nalogovykh posledstviyakh nesootvetstviya trebovaniyam ot 22 yanvarya 2018 g. № 03-11-11/3052 // Malaya bukhgalteriya. - 2018. - № 1 // SPS Konsul tantPlyus.
Pis mo FNS Rossii O predostavlenii bankom spravok (vypisok) po schetam klientov (fizicheskikh lits, IP) po zaprosam nalogovykh organov ot 28 iyunya 2018 g. № ED-4-2/12467 // Bukhgalterskoe prilozhenie (prilozhenie k Ekonomika i zhizn ). - 2018. - № 27 // SPS Konsul tantPlyus.
Pis mo FNS Rossii Obzor praktiki rassmotreniya sudami del, svyazannykh s primeneniem glav 26.2 i 26.5 NK ot 30 iyulya 2018 g. № KCH-4-7/14643 (vmeste s Obzorom praktiki rassmotreniya sudami del, svyazannykh s primeneniem glav 26.2 i 26.5 Nalogovogo kodeksa Rossiyskoy Federatsii v otnoshenii sub ektov malogo i srednego predprinimatel stva , utv. Prezidiumom Verkhovnogo Suda RF 4 iyulya 2018 g.) // Ofitsial nye dokumenty (prilozhenie k gazete Uchet, nalogi, pravo ). - 2018. - № 31 // SPS Konsul tantPlyus.
Reshenie FNS Rossii ot 27 dekabrya 2017 g. № AS-3-9/8743 // Dokument opublikovan ne byl // SPS Konsul tantPlyus.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2016 god i planovyy period 2017 i 2018 godov // Dokument opublikovan ne byl // SPS Konsul tantPlyus.
Gorkina T. Novye sposoby nalogovogo kontrolya gosudarstva. K chemu gotovit sya nalogoplatel shchikam / T. Gorkina // Finansovaya gazeta. - 2017. - № 6. - S. 5, 7.
Grigor eva I. Kazhdyy desyatyy ukrylsya v teni: Elektronnyy resurs / I. Grigor eva // Izvestiya. 07.03.2017. URL: https://iz.ru/news/669063/
ZHandarova I. Vychtut za arendu: nanimatelyam kvartir vernut uplachennye nalogi: Elektronnyy resurs / I. ZHandarova // Rossiyskaya gazeta. Data obnovleniya: 28.01.2018. URL: https://rg.ru/2018/01/28/nanimateliam-kvartir-vernut-uplachennye-nalogi.html
Rosstat: Tenevaya ekonomika v Rossii sostavlyaet 15 VVP: Elektronnyy resurs // Agentstvo Biznes Novostey. Data obnovleniya: 27.02.2018. URL: https://abnews.ru/ 2018/02/27/rosstat- tenevaya-ekonomika/
Smertina P. Kak agregatory pomogut FNS vyvesti samozanyatykh iz teni: Elektronnyy resurs / P. Smertina, M. Podtserob // Vedomosti. Data obnovleniya: 28.09.2018. URL: https://www.vedomosti.ru/management /articles/2018/09/28/782245-agregatori-pomogut-fns
Spetsial nyy nalogovyy rezhim dlya svoego dela: Elektronnyy resurs // PAO Sberbank. 1997-2019. URL: https://www.sberbank.ru/ru/svoedelo
Medina L. Shadow Economies Around the World: What Did We Learn Over the Last 20 Years Elektronnyy resurs / L. Medina, F. Schneider // International Monetary Fund. URL: https://www.imf.org/en/publications/wp/issues /2018/01/25/ shadow-economies-around-the-world-what-did-we-learn-over-the-last-20-years-45583/
