In 2013, a massive IP closure was observed throughout Russia. The main reason for this is an increase in the tax burden on entrepreneurs, which turned out to be unbearable for small businesses.
Reduction in the number of individual entrepreneurs in Russia in 2013-2014
According to statistics, over the past year the number of entrepreneurs in Russia decreased from 4 million people. up to 3.5 million people At the end of January 2014, the statistics are also disappointing - over the month, the negative balance amounted to 10.5 thousand individual entrepreneurs. Such a massive reduction was observed for the first time in the last 5 years.
Meanwhile, according to the tax authorities, only 26% of closed individual entrepreneurs paid taxes and carried out real activities. The rest - belonged to the number of unemployed and handed in zero declarations.
The number of entrepreneurs began to decline at the end of 2012, when it became known about an increase in contributions for entrepreneurs. It was assumed that a twofold increase in individual entrepreneurs' contributions to the PFR should help reduce the PFR deficit.
According to experts, the PFR deficit currently exceeds 1 trillion. R.
However, in practice, the massive closure of the IP led to the fact that the budget received less than 9.5 billion rubles.
Reasons for IP closure
Until January 1, 2013, the mandatory amount of contributions to the Pension Fund and the MHIF was 17,208.25 rubles for individual entrepreneurs, since 2013 it has doubled - to 35,664.66 rubles. The increase in contributions to the Pension Fund has dealt a serious blow to Russian entrepreneurship.
Representatives of the Ministry of Finance believe that there is no direct correlation between the closure of the IP and the growth of payments to the Pension Fund of the Russian Federation. However, only 2% of entrepreneurs did not experience additional financial difficulties due to the increase in contributions, according to the poll data of "Opora Rossii". That is why almost half of the respondents (47%) decided to close the IP. 17% of respondents were forced to take measures to optimize the tax base, another 7% were forced to fire some workers. 7% of individual entrepreneurs noticed a decrease in business profitability, and 10% abandoned plans to expand their business.
It turns out that with an entrepreneur's income level of 100 thousand rubles. the tax burden exceeded 30%. According to statistics, less than this mark, about 33% of income in the service sector is received, and in the sales segment - 54% of microentrepreneurs.
Today individual entrepreneurs must pay contributions for themselves and for their employees. Probably, such a serious outflow of small business would not have happened if, along with the growth of the tax burden, entrepreneurs were provided with other tax benefits. But with an increase in insurance premiums for themselves, entrepreneurs who have employees do not have the opportunity to set them off when calculating the tax base.
Due to the negative indicators of the number of individual entrepreneurs, the state again changed the procedure for calculating contributions for them.
In 2014, individual entrepreneurs' contributions to off-budget funds will reach 20,727.53 rubles, but this will only be relevant for individual entrepreneurs with a turnover of up to 300 thousand rubles. in year
However, it would be a stretch to call it a tax break, since contributions will decrease only for individual entrepreneurs with a monthly income of 25 thousand rubles, and there are practically no such people left.
