the planned changes in the tax sphere.
What is new in the tax sphere, will the criteria for inclusion in SMEs change, the revenue limits of the simplified taxation system, which companies can be classified as "SME+", possible changes in the situation with business fragmentation.
Vadim Zaripov, the Head of the practice of Rulemaking and regulatory initiatives, spoke about this and much more during the webinar "SMEs and Taxes: on the threshold of change". The event was organized on the initiative of the Commissioner for the Protection of the Rights of Entrepreneurs in the Moscow Region Vladimir Golovnev.
Regarding the criteria for SMEs, the President of the Russian Federation instructed the Government to consider the need to increase the amount of revenue when classifying legal entities and individual entrepreneurs as SMEs. Regarding the issue of the simplified taxation system revenue limit, Vadim Zaripov noted that in 2021, the USN limit was increased by more than 30%. All this time, a deflator coefficient is in effect, taking into account price changes.
By the end of 2021, the number of taxpayers on the simplified taxation system with incomes from 150 to 200 million rubles amounted to 0.42%, and the number of those who exceeded the limit was 0.019%. The President also instructed to consider the need to increase the USN limit to 300 million rubles for travel industry organizations.
The Speaker stressed that the Government's priorities in relation to SMEs are not the number, but the quality of SMEs, the diversification of state support and an increase in the "life span" of companies. Zaripov gave illustrative examples of the division into categories of "SME+" entities, depending on the volume of revenue, and spoke about possible measures of state support for this group of business entities.
Separately, the topic of business fragmentation and work with the self-employed was touched upon.
The presentation of the webinar can be found on the Commissioner's website in the section "Legal education" at the link: https://uzpp.mosreg.ru/download/document/16130817. All registered participants will receive a video recording automatically. (If you are interested in this information, you can write to the mail ombudsmenmo@yandex.ru and the video of the webinar will be sent).
