§ That will give us a new tax code?

It is well known that the bulk of the funds in the budget bring the taxes and levies on individuals and entities, and any changes in tax legislation directly affect the content of the budget.

Now the eyes of many Ukrainians are chained to the sensational new draft Tax Code: The Internet is replete with all sorts of articles, experts give advice, but markets are on strike, since it is they will suffer heavy for some, even the final blow. And in the confusion the simple layman is difficult to understand where the truth is, what is the essence of the new project.

Try to understand

Changes and innovations affect all spheres of activity, both physical and legal persons. For the first in the draft drastic changes are not provided. Taxpayers whose monthly income does not exceed ten times the minimum wage, will continue to pay 15% tax, but if such income exceeds the above mentioned rule, the tax rate will be up to 17%.

C entities is different. Business entities each year will pay to the government less. Until 2016, the rate will regress by 1 percent annually. If before income taxes was 25%, in the new Code provides for 31/12/2012 to 01/01/2011 - 19%, and thus the interest rate comes to 16% in 2016.

The document also provides "tax holidays" for 5 years for companies established after January 1, 2011, as well as enterprises whose income over the past 3 years not more than 3 mln. and the single tax payers whose income last year did not exceed 1 mln.

As for SAP, then they can expect increasing tax rates. Now, in cities with populations over 150 thousand people, the tax for the SPD will be from 200 to 600 UAH. For other places - from 20 to 200 UAH. The tax changes have affected the VAT rate has declined from 20 to 17%.

The main innovations are a tax on real estate (10 grn/m2 for apartments over 100m2, where a resident pripadaet more than 40 m of living space in the city and over 200m2 of town) and a tax on profits from deposits, which amount to 5% of income.

Looking to the future

On the one hand innovation in the law look very attractive to entrepreneurs, but on the other - disastrous for the state budget. The many benefits provided in the project could lead to budget deficits that will have nothing to cover what will the end of 2015. Itself is expected that this project will bring entrepreneurs out of the shadows, due to what is calculated to compensate for lower tax rates. While other countries are seeking to raise taxes, the Ukrainian authorities to omit them only for the most profitable sector - our government cares about tax cuts for the "private" enterprises.

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Автор: Вольская Юлия (помощник юриста)

Дата: Вторник, 02 Ноября 2010