What year was the sales tax? Sales tax calculation

According to one of the publication’s interlocutors, the NSP cannot be more than 2-3%. Otherwise, the business will go into the shadows. He noted that the idea is being considered only in connection with the refusal to increase VAT during the tax maneuver: increasing the value added tax will increase the tax burden on everyone, and only retail trade will feel the sales tax.

Of two evils

Sales tax in Russia was introduced twice. At first it was in effect in 1991, but was canceled in 1992. Then the tax appeared in 1998, the decision on the amount of the ESP was made by regional authorities. In 2004, the Constitutional Court of the Russian Federation declared the regional tax unconstitutional and abolished it. The maximum EPT rate was 5%.

The last time the issue of returning the NSP was raised three years ago. Then the media wrote that the idea was supported by President Vladimir Putin. The probability that a sales tax will be introduced in Russia was estimated by sources from the presidential administration at 90%. At that time, the government was also discussing an increase in VAT, and they were ready to abandon it if the NSP was revived.

The introduction of a sales tax will provide revenue to regional budgets. VAT goes to the federal treasury and then to the constituent entities in the form of subsidies. Today, the number of recipient regions exceeds the number of donor regions. This means that in monetary terms, subjects in need can receive much less than they contribute. Thus, the introduction of a sales tax will help regional authorities independently solve local problems. However, at the same time, there is a high probability that retail prices will increase by more than 3%.

It is worth noting that increasing tax rates and introducing new taxes does not always lead to an increase in budget revenues, but most often provokes a rise in prices and slows down the development of retail trade. The fact is that tax innovations are always shifted onto the shoulders of ordinary consumers, and this does not encourage them to buy more.

“From our point of view, such initiatives are more or less equally beneficial for the growth of tax revenues, but disastrous for consumers and the economy as a whole. VAT is the most collected tax, and any increase in it will immediately lead to an increase in prices, and in reality it will not be the 1.5-2% that the Ministry of Finance is talking about, but 5-8%. It's simple: companies will factor into prices not only the new tax, but also the likely fading of consumer demand.

As for the sales tax maneuver, there is one undoubted advantage: it will only hit the retail sector, while VAT would affect all industries at once. There are additional advantages: it does not provide for deductions, and it is easier to control its payment. Indeed, in the case of VAT, companies, especially small businesses, can always “forget” to punch a check. In the case of sales tax, this situation is impossible,” says Chief Analyst of the International Financial Center Stanislav Soldatov.

Which is better - sales tax or VAT? In anticipation of tax increases (Shestakova E.)

Date of article posting: 08/26/2014

Today the issue of raising taxes is being actively discussed. And the fact that taxes will be increased is already a settled issue, since the head of the Government, Dmitry Medvedev, said during a working meeting that the tax burden in Russia will be increased. At the same time, it became known that a decision was made that the tax burden on individuals will not increase, at least until 2019. This means that either VAT will increase or a new tax will be introduced - sales tax. Both taxes are indirect, but we will talk about which one is better and which one is worse in this article.

Pros and cons of sales tax and VAT

By returning the sales tax or increasing the VAT, the Government is actually going back in time. In Russia there was already a sales tax, and the VAT rate was set at 20%.
From January 1, 2004, the VAT rate was reduced to 18%.
The sales tax was introduced several times in the history of Russia. The tax was first introduced on January 1, 1991, but with the collapse of the Soviet Union, the sales tax became invalid. The second time the tax was introduced was during the 1998 crisis. Until 2004, the maximum sales tax rate was 5%. Its specific size was determined by the constituent entities of the Russian Federation. The tax had to be paid by companies that sold goods to citizens in cash or using payment cards (Article 349 of the Tax Code of the Russian Federation). At the same time, goods on which VAT was paid at a rate of 10% were not subject to sales tax. But since 2004 it has not been paid either.
Moreover, the practice of introducing a sales tax was used twice in history, but both times it was canceled, since in fact this tax duplicates the already existing value added tax.
To understand what is better and what is worse for producers, sellers and final consumers (VAT or sales tax), it is necessary to understand the differences between the two taxes.
Firstly, value added tax is federal, and sales tax is regional, i.e. Both the administration of the tax and the expenditure of funds differ. In the case of VAT, funds are received and spent by the federal authorities, and in the case of sales tax, the tax goes to the treasuries of the regions, which in turn distribute and use the funds received from the collection of the tax.
Secondly, if VAT is valid in all regions, then sales tax is valid only where regional authorities have made a corresponding decision.
Thirdly, VAT is more complex from an administration point of view. The main complaints about the tax are the complexity of its administration and the imperfection of the reimbursement system, which creates a number of obstacles for the buyer who is trying to take advantage of the benefits provided.
Regarding VAT, it should be noted that if an organization sells products, in general it must pay tax at a rate of 18%. And when purchasing goods or property, it can be submitted for reimbursement. The organization must transfer the difference between the accrued VAT amounts and those classified as deductions to the budget. If the difference is greater, then VAT can be reimbursed from the budget. However, in practice, in the case of a VAT claim for refund, audits by the tax authority and other difficulties are possible.
Sales tax is paid upon the sale of goods from the entire sales amount.
Let's consider the main pros and cons of the two taxes that consumers will feel when VAT is increased or a new tax is introduced (see table).

Pros and cons of VAT and sales tax

The advantages of both introducing a sales tax and increasing VAT include, of course, replenishing the budget, and it is not very important which budget will be replenished (regional or federal), since the tax legislation enshrines the unity of the tax system. However, in terms of collection, VAT is more promising. Thus, in 2011, Finance Minister Anton Siluanov stated that 1% VAT in terms of budget revenues is equal to 5% sales tax. Therefore, from an arithmetical point of view, it is easier to increase VAT. But in this case, the regions will not receive additional funds, as will happen if a sales tax is introduced.
At the same time, today you can pay attention to the fact that even developed economies of European countries are raising taxes. But raising taxes alone is not enough; it is necessary to fight corruption, money laundering and the transfer of capital abroad. During the crisis of the 1920s. In the USA, taxes were not only raised, but also funds were invested in infrastructure development and road construction; a similar approach can be effectively used in Russia.
However, of course, raising taxes also has obvious disadvantages. The main disadvantage for the country's population is rising prices and increasing inflation - if it is currently planned to increase taxes by 3% (sales tax), then inflation could rise by as much as 5%.
In addition, reduced investments in the Russian economy due to the introduction of sanctions may decrease even more due to an increase in the tax burden, since today investors are not confident in the future, cannot predict the development of the situation, and increased taxes may also scare off foreign companies.
An increase in taxes will also have a negative impact on end consumers, individuals, because if a legal entity can accept VAT for reimbursement, then citizens see VAT only in receipts and will be forced, in addition to this tax, to also bear the burden of sales tax.
Increasing taxes is also unprofitable for business: firstly, the introduction of a new tax can cause problems and administrative difficulties for taxpayers, because in practice, most errors occur precisely when new taxes appear. Secondly, goods from Russian manufacturers will increase in price due to taxes, and therefore will be less competitive compared to foreign analogues.
The most significant decline in budget revenues is felt in terms of the reduction in corporate income tax, since most manufacturers in 2013 significantly reduced their margins against the backdrop of a decline in business activity, the fall of the ruble and the slow growth rate of real disposable income of the population. Consequently, if incomes fall, then the introduction of a sales tax will not be effective enough. After all, production is already declining due to the recession and falling production.

How to prepare for tax increases

Most individuals and legal entities take tax increases as a given; some plan to close their small businesses due to rising costs, expenses and tax burden; others decide to seriously prepare for an increase in the tax burden. How to do this?
Of course, for individuals who feel the impact of a sales tax or VAT increase on store prices, it is unlikely that the tax increase will lead to a job change. However, many today are already thinking about increasing wages. And according to labor law, an employee can count on an increase in wages. According to Art. 134 of the Labor Code of the Russian Federation, ensuring an increase in the level of real wages includes indexation of wages in connection with the increase in consumer prices for goods and services. State bodies, local government bodies, state and municipal institutions carry out wage indexation in the manner established by labor legislation and other regulatory legal acts containing labor law norms, other employers - in the manner established by the collective agreement, agreements, local regulations. But, unfortunately, this standard does not guarantee a 100% increase in wages for employees.
For companies, the situation is much more complicated. After all, when taxes are raised, it is necessary to plan a pricing policy. With the introduction of a sales tax or an increase in VAT, many manufacturers may simply become uncompetitive. It is also necessary to reconsider the pricing policy with suppliers, since with increased taxes, suppliers may also increase prices for raw materials and equipment, and today it is necessary to monitor supplier pricing trends and include increased costs in the company’s budget.
It is necessary to draw up interconnected budgets of income and expenses that would take into account the new tax situation, which would indicate new prices for raw materials, materials, fixed assets, taking into account new taxes. In some cases, it is advisable to make large purchases, such as purchasing equipment, machinery and other fixed assets in 2014, since tax increases will trigger higher prices for goods and services. It is possible to include in contracts with major counterparties provisions prohibiting price increases, for example, in the first half of next year, which will allow one to gain some competitive advantage over competitors who may be affected by price increases from the beginning of next year.
Some small businesses and entrepreneurs may make the unpopular decision to close their businesses. Thus, after an increase in insurance premiums in 2013, according to some estimates, up to 500 thousand small businesses closed. A similar trend may be observed in 2015, since along with the introduction of sales tax, other taxes will also increase, for example, we can expect an increase in insurance premiums, an increase in property tax, which since 2014 is collected from the cadastral value. And those companies that decide to close production in 2015 need to think through a whole series of measures - from making a decision by the founders to receiving an extract from the Unified State Register of Legal Entities on the liquidation of the company.
In conclusion, it should be noted that, of course, the introduction of a new sales tax, as well as an increase in VAT, is an unpopular, but necessary measure in the context of the imposition of sanctions against the Russian economy, a decline in gross domestic product and an increase in the budget deficit. However, it is important how these funds will be spent by the regions or the federal budget, and how effective this measure will be. It is possible, of course, that tax increases are a temporary measure, but there is nothing more permanent than temporary; this must be remembered when planning both your personal and company budgets.

A tax levied on the sale of a product as an addition to its price. May be paid directly by the buyer or seller as a percentage of turnover. See TAXES.

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SALES TAX

regional tax; is established by the Tax Code and the laws of the constituent entities of the Russian Federation, is put into effect in accordance with the Tax Code, laws of the constituent entities of the Russian Federation and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. When establishing a tax, a subject of the Russian Federation determines the tax rate, the procedure and timing for its payment, and the reporting form for this tax (Article 347 of the Tax Code). The tax is levied in accordance with Chapter 27 of the Tax Code (introduced by Federal Law of November 27, 2001 No. 148-FZ; expires on January 1, 2004). Until January 1, 2002, it was collected on the basis of the Federal Law of July 31, 1998 No. 150-FZ “On Amendments and Additions to Article 20 of the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation.” Refers to consumption taxes (indirect taxes). Taxpayers are organizations and individual entrepreneurs. Organizations and individual entrepreneurs are recognized as taxpayers if they sell goods (works, services) on the territory of the constituent entity of the Russian Federation in which the specified tax is established (Article 348 of the Tax Code). The object of taxation is transactions involving the sale of goods (work, services) to individuals on the territory of a constituent entity of the Russian Federation. Operations for the sale of goods (works, services) are recognized as an object of taxation if such sales are carried out in cash, as well as using payment or credit bank cards (Article 349 of the Tax Code). Transactions involving the sale of the following goods (works, services) to individuals are not subject to taxation (exempt from taxation):

Bread and bakery products, milk and dairy products, vegetable oil, margarine, flour, poultry eggs, cereals, sugar, salt, potatoes, baby and diabetic food products;

Children's clothing and shoes;

Medicines, prosthetic and orthopedic products;

Housing and communal services, services for renting residential premises to the population, as well as services for providing housing in dormitories;

Buildings, structures, land plots and other objects related to real estate, as well as securities;

Vouchers (courses) to sanatorium-resort and health-improving institutions, recreational institutions sold to disabled people;

Goods (works, services) related to the educational, training-production, scientific or educational process and produced by educational institutions;

Educational and scientific book products;

Periodicals, with the exception of periodicals of an advertising or erotic nature;

Services in the field of culture and art provided by institutions and organizations of culture and art (theaters, cinemas, concert organizations and groups, club institutions, including rural ones, libraries, circuses, lecture halls, planetariums, recreation parks, botanical gardens, zoos) when they conduct theatrical, entertainment, cultural and educational events, including operations for the sale of entrance tickets and subscriptions;

Services for maintaining children in preschool institutions and caring for the sick and elderly;

Services for the transportation of passengers by public transport of the municipality (except for taxis), as well as services for the transportation of passengers in suburban traffic by sea, river, rail and road transport;

Services provided by credit institutions, insurers, non-state pension funds, professional participants in the securities market as part of their activities subject to licensing, as well as services provided by bar associations;

Ritual services of funeral homes, cemeteries and crematoriums, services for conducting rites and ceremonies by religious organizations;

Services provided by authorized state authorities and local governments, for which appropriate types of duties and fees are charged. If a taxpayer carries out transactions that are subject to taxation and transactions that are not subject to taxation, the taxpayer is obliged to keep separate records of such transactions (Article 350 of the Tax Code). Tax base - the cost of goods (work, services) sold, calculated on the basis of applicable prices (tariffs) including VAT and excise taxes (for excisable goods) without including tax (Article 351 of the Tax Code). The tax period is established as a calendar month (Article 352 of the Tax Code). The tax rate is established by the laws of the constituent entities of the Russian Federation in an amount not exceeding 5%. The establishment of differentiated tax rates is not allowed:

In relation to operations for the sale of certain types of goods (works, services) within the tax rate;

Depending on who is the taxpayer or the buyer (customer, sender) of goods, works, services (Article 353 of the Tax Code).

The tax amount is calculated as a percentage of the tax base corresponding to the tax rate. The tax amount is included by the taxpayer in the price of goods (work, services) presented for payment to the buyer (customer, sender). The tax is payable at the place of operations for the sale of goods (works, services) subject to taxation in accordance with the Tax Code. If, in accordance with the terms of a commission agreement (agency agreement, agency agreement), the actual sale of goods (work, services) to buyers is carried out by a commission agent (attorney, agent) and the funds for the sold goods (work, services) are received at the cash desk (to the settlement account) of a commission agent (attorney, agent), the obligation to pay tax and transfer it to the budget rests with the commission agent (attorney, agent), who is recognized in this case as a tax agent. In this case, the amount of tax is calculated based on the full price of the goods (works, services), including the remuneration of the commission agent (attorney, agent). The principal (principal, principal), when receiving proceeds from a commission agent (attorney, agent), does not pay tax if this tax was paid by the commission agent (attorney, agent). If, in accordance with the terms of a commission agreement (agency agreement, agency agreement), the actual sale of goods (work, services) to buyers is carried out by a commission agent (attorney, agent), and the funds for the sold goods (work, services) are received at the cash desk (at current account) of the principal (principal, principal), the tax is paid to the budget by the principal (principal, principal). In this case, the amount of tax is calculated by the committent (principal, principal) based on the full price of the goods. The date of operations for the sale of goods (work, services) recognized as an object of taxation is the day of receipt of funds for sold goods (work, services) to bank accounts, or the day the proceeds are received at the cash desk, or the day the goods (work, services) are transferred to the buyer (Article 354 of the Tax Code). The specifics of calculating and paying tax at the location of separate divisions of an organization are established in Art. 355 NK. An organization carrying out operations for the sale of goods (work, services) through its separate divisions located outside the location of this organization pays tax on the territory of the constituent entity of the Russian Federation in which operations for the sale of goods (work, services) are carried out, based on the cost of goods sold through This is a separate division of goods, works, and services. With the entry into force in the territory of the corresponding constituent entity of the Russian Federation, sales tax will not be levied (Federal Law of November 27, 2001 No. 148-FZ):

Regional taxes and fees provided for in paragraphs. "g" clause 1 art. 20;

Local taxes and fees provided for in paragraphs. “g”, “e”, “i”, “k”, “l”, “m”, “n”, “o”, “p”, “r”, “s”, “t”, “y” "", "f", "x", "ts" clause 1, Art. 21 of the Law on the Fundamentals of the Tax System.

Excellent definition

Incomplete definition ↓

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• 11.12.17

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• 25.04.17

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• 21.03.17

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• 21.03.17

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• 03.02.17

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• 03.02.17

  Letter dated December 26, 2016 N 03-07-14/77994 1 042



• 23.11.16

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• 15.10.14

  Russia will face an economic recession and a reduction in budget revenues if the government does not refuse to increase the tax burden on business from 2015, the RSPP warns Prime Minister Dmitry Medvedev. But this can still be avoided. 1 099

• 22.09.14

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• 19.09.14

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• 18.09.14

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• 18.09.14

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• 18.09.14

  In anticipation of the government's decision on the sales tax, the HSE Development Center assessed the macroeconomic consequences of its introduction, as well as the discussed increase in VAT and personal income tax rates. They estimate that returning to a tax abolished a decade ago could cut economic growth by 0.2 to 0.4 percentage points over the next two years, increase inflation by 0.5 percentage points and reduce real disposable income. personal income by 0.8 percentage points. Expert conclusion: tax increases should be postponed until better times, and if rates are increased, then it should be done in relation to the income tax that fills regional budgets. 1 575

• 15.09.14

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• 12.09.14

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• 11.09.14

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• 10.09.14

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• 09.09.14

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• 09.09.14

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• 04.09.14

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• 29.08.14

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• 25.08.14

  The return of sales tax (SPT) will lead to an increase in retail prices, the Kommersant newspaper reports, citing Raiffeisenbank senior analyst Natalya Kolupaeva. Prices may rise by at least 3%, says M.Video representative Anton Panteleev. M.Video calculated that if the sales tax came into effect in 2013, the company’s fiscal burden would double compared to the previous year. In this case, the total tax... 914

• 21.08.14

  The new sales tax will increase revenues to the consolidated budgets of the constituent entities of the Russian Federation by 200 billion rubles per year, said First Deputy Minister of Finance of the Russian Federation Leonid Gornin. “We must find additional financial tax sources that will increase the level of budgetary security of each subject of the country,” he said. “In order to increase the level of budget balance.” According to Gornin, it is assumed that... 1 1 259

• 21.08.14

  The text of the bill, which is supposed to introduce a sales tax, is posted on the unified information disclosure portal. Public discussion will last 60 days. A new chapter 30.1 of the Tax Code will be devoted to the new tax. The sales tax will be regional, which will be reflected in Article 14 of the Tax Code. Taxpayers will be organizations and individual entrepreneurs if they sell goods (work, services) on the territory of the constituent entity of the Russian Federation in which the specified... 10 6 188

• 20.08.14

  The Russian government may reconsider its decision, already approved by Russian President Vladimir Putin, and abandon the idea of ​​introducing a sales tax, Vedomosti wrote on Wednesday, citing federal officials. The decision to introduce the tax was made by the president at a meeting in early August. As the participants of that meeting said, the financial and economic bloc of the government immediately criticized the idea and continues to consider it unsuccessful, trying to find a solution... 1 048



• 20.08.14

  Big business tried to prove that the introduction of a sales tax in the design that is currently being discussed in the government will not achieve the stated goal - to solve the problem of regional budget deficits. The RSPP is preparing to send its comments on the bill to the government. The Ministry of Economic Development supports business objections. In total, the RSPP has eight comments on the bill sent to the government last week.... 1 658

• 15.08.14

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• 13.08.14

  The Ministry of Finance has submitted to the government a bill to supplement the Tax Code of the Russian Federation with a new chapter “Sales Tax,” the Ministry of Finance told RBC. Regions will have the right to introduce it starting January 1, 2015. Earlier today, the Interfax-AFI agency reported that the government had submitted a document that had not been agreed upon with the Ministry of Economic Development and the Ministry of Justice, citing its source in the financial and economic bloc of the government, familiar with the text of the document. Source... 2 196

• 11.08.14

  At the end of July, a source in the financial and economic bloc of the Russian government told RIA Novosti that the authorities decided to give the regions the right to introduce a 3 percent sales tax; the regions will be able to introduce it until 2018. 1 1 359

• 05.08.14

  The head of the capital's department for economic policy and development, Maxim Reshetnikov, said that he considers it promising to grant regions the right to introduce a sales tax. Previously, the Ministry of Finance of the Russian Federation came up with the initiative to return the tax abolished in 2004 - the department prepared a draft law, which has already been sent for approval. “A sales tax can be strong, stable and independent of either external conditions or... 1 1 311

• 04.08.14

  The Ministry of Finance of the Russian Federation has prepared and sent to departments for approval a draft law on the introduction of a sales tax (NST) by regions. The text, according to Kommersant, almost completely coincides with the text of the chapter of the Tax Code (TC) on this tax that was canceled ten years ago. In the new edition, only the rate is changed - 3% of the price of goods and services instead of the previous 5% - and the rule that the tax is not levied on non-cash purchases of citizens is removed. The Ministry of Finance's formal approach to writing the draft may indicate that the department wanted to routinely use the idea in disputes about ways to balance the budget, but it met with unexpected support. 4 3 602

• 01.08.14

  The day before it became known that after a meeting with the President of the Russian Federation, a fundamental decision was made to give the regions the right to introduce a 3 percent sales tax; regions will be able to introduce it until 2018. 1 732

• 01.08.14

  The Russian authorities have recently discussed the possibility of allowing regions to introduce a sales tax. The subject of discussion was both the tax rate (from 3% to 5%) and the timing of its introduction (the option of introducing the tax as early as 2015 or after 2018 was discussed). 1 440

• 29.07.14

  This assessment is contained in the forecast of the Center for Macroeconomic Research of Sberbank. “We estimate the maximum one-time jump in the general price level, subject to the introduction of a tax of 2.1% by all regions,” ITAR-TASS quotes experts. Moreover, the introduction of such a tax simultaneously with the acceleration of inflation will lead to a decrease in the volume of retail sales by a maximum of 1%, which in turn will reduce GDP by 0.5 percentage points. "Introduction of new... 847



• 25.07.14

  The Russian authorities are now discussing the possibility of allowing regions to introduce a sales tax of 3% to 5%. The head of the Ministry of Finance, Anton Siluanov, did not rule out that this innovation could become operational as early as 2015. 924



• 24.07.14

  The government is ready to abandon the idea of ​​introducing a sales tax (in the amount of 3%) starting next year and replace it with an “increased” one of 2 percentage points starting in 2015. VAT (from 18% to 20%). Two federal officials told Vedomosti about this. This option, we recall, is an alternative to the previously proposed one: in 2015 it was proposed to introduce a 3% sales tax, and after 2018 - to increase personal income tax and VAT to 15% and 20%, respectively. Interlocutors... 4 5 158



• 18.07.14

  OPORA Russia was the first business organization to respond to statements by the Ministry of Finance about the possible introduction of a sales tax and the abolition of the threshold for contributions to the Compulsory Health Insurance Fund. The increase in contributions to the Compulsory Medical Insurance Fund alone will increase the burden on small businesses by 37 billion rubles, businessmen complain. Experts disagree on the correctness of this forecast. In July, the Ministry of Finance announced an increase in the tax burden on businesses for several... 1 1 617



• 16.07.14

  The authorities will not meet their forecast plans for inflation not only this year, but also next year, experts conclude based on the latest government initiatives. Only the introduction of a sales tax and an increase in tariffs for Russian Railways can add 2-3% to price growth. This year, the inflation rate will exceed the Central Bank's target of 5%. According to the forecast of the HSE Development Center, this year inflation will be 6%, which coincides with the forecast values... 3 13 665

• 15.07.14

  The Russian authorities are discussing the possibility of allowing regions to introduce a sales tax; Finance Minister Anton Siluanov did not rule out that this innovation could come into effect as early as 2015. The maximum tax rate is considered from 3% to 5%. 1 411



• 14.07.14

  The addition to inflation from the introduction of a sales tax, according to Russian Finance Minister Anton Siluanov, will not exceed 1%. At the same time, he promises wage growth that will outpace price growth. 1 1 104

• 11.07.14

  Introduction of a regional sales tax in Russia and an increase in contributions to the Compulsory Medical Insurance Fund since 2015. - the issue is almost resolved. The order to study these issues was signed by the President of Russia, two government officials told RBC. One of them claims that there is still no final decision, the other - that the corresponding bill is already being prepared for the autumn session. The President did not express his opinion on this issue until the idea was worked out... 7 3 483



• 09.07.14

  The decisions that have now been agreed upon relate to water tax, payment for forest resources and a number of other aspects, said the deputy head of the Ministry of Economic Development. 791

• 08.07.14

  The budget requires sacrifices: new taxes, higher rates on old ones, clever and straightforward savings. And the Minister of Finance has to invent more and more dubious moves in order not to say directly: spending obligations are unaffordable. 1 813

• 04.07.14

  The introduction of a sales tax in the regions could accelerate inflation in Russia by about 1 percentage point. This was stated by Deputy Head of the Ministry of Economic Development of the Russian Federation Andrei Klepach, RIA Novosti reports. At the same time, he expressed doubt that the majority of constituent entities of the Russian Federation will establish a maximum sales tax rate. Let us recall that according to the forecasts of the Ministry of Economic Development, Russia's GDP growth in 2014 may be twice as high as the forecast level. ... 2 1 973

• 04.07.14

  As a result of the introduction of a three percent sales tax, regional budgets could receive up to 200 billion rubles in annual additional revenue. 18 18 795

• 01.07.14

  According to the head of the Ministry of Finance, the implementation of such an initiative will bring about 200 billion rubles to the budget. 7 1 868



• 30.09.13

  During the Sochi-2013 investment forum, Deputy Prime Minister Arkady Dvorkovich came up with an unexpected initiative: to equalize VAT and personal income tax (NDFL) after 2015, that is, reduce VAT to 15% from the current 18% and increase personal income tax from 13 up to 15%. “We need to calculate and think about it, but in any case, this decision cannot be made before 2015, although it would be nice: 2015 and taxes of 15%,” said A. Dvorkovich. According to him, bets need... 10 1 857

• 23.05.13

  Officials finally decided not to abandon VAT in favor of sales tax. This was officially confirmed to journalists by Sergei Shatalov, Deputy Minister of Finance of Russia. So for now everything remains the same. According to the deputy minister, such a reshuffle would dramatically change the country's tax system. Moreover, the government considered such a measure ineffective. By the way, the head of the Cabinet of Ministers, Dmitry Medvedev, previously spoke about this. Besides, how... 2 806

• 07.05.13

  The US Senate has approved a law on taxation of sales in online stores, which will equalize the tax burden for online and offline retailers, MarketWatch reports. Now the bill will be submitted for consideration to the lower house of Congress, where Republicans are in the lead, many of whom oppose such an innovation. Until now, American online stores added sales tax to the order price if the buyer was in... 847

• 01.03.13

  Deputy Head of the Ministry of Economic Development of the Russian Federation Andrei Klepach, speaking today at the Winter Grain Conference in Belokurikha, said that he does not see an opportunity to reduce the tax burden in the country, Finmarket reports. “I don’t think that our tax burden will decrease. To be honest, it will even increase,” he said. The agency recalls that Klepach has repeatedly expressed his point of view regarding the possibility of increasing the tax... 923

• 16.01.13

  “At the last meeting of the Prime Minister in December, experts professionally proved the inconsistency of completely replacing one tax with another. As a last resort, but this is also undesirable, after some time it is possible to give the subjects of the federation the opportunity to introduce, along with the federal VAT, a regional sales tax, thereby giving it is an additional source of income and a powerful tool for regional competition. But this is a solution for the next... 803



• 26.12.12

  The government opposed the replacement of VAT with sales tax (NST), Prime Minister Dmitry Medvedev said yesterday, RBC daily reports. “The collective opinion is no,” he said, noting that VAT is a more progressive tax. The prime minister warned that the discussion is not over: the expert group will continue to study the issue to understand what such a reform could lead to in a few years. Let us remind you that the discussion about the return of ERP... 5 1 799

• 21.12.12

  The Ministry of Finance of the Russian Federation does not support the proposal of the Ministry of Economic Development (MED) to introduce a sales tax in addition to the value added tax (VAT) in some regions. This was stated today by Deputy Head of the Ministry of Finance Sergei Shatalov. 677

• 20.12.12

  A sales tax can raise prices for goods and services, says Deputy Minister of Economic Development Sergei Belyakov, Rossiyskaya Gazeta writes. Let us recall that the day before, the head of the Ministry of Economic Development Andrei Belousov said that his department is against replacing VAT with sales tax (SST), but does not exclude the possibility that in some regions the second tax can be introduced in parallel with the first. Later, Deputy Minister Sergei Belyakov explained to reporters that with the introduction... 681

• 19.12.12

  The Ministry of Economic Development of the Russian Federation opposes the replacement of VAT with a sales tax, but does not rule out the introduction of a sales tax in addition to VAT in some constituent entities of the Russian Federation. This was announced by the head of the Ministry of Economic Development Andrei Belousov, writes RBC. He noted that this practice is used in different countries and has already been used in Russia. “As an additional tax, it (sales tax) is possible, but the feasibility of its introduction will be... 676



• 10.12.12

  This was announced by Russian Finance Minister Anton Siluanov at a meeting of authorized representatives of Russian President Vladimir Putin with the leadership of the Kremlin administration, members of the Cabinet and parliamentarians, RIA Novosti writes. “Our tax service will now build a whole system to prevent unlawful reimbursement of value added tax,” he said. Answering a question from one of the meeting participants about the advisability of abolishing VAT and replacing... 2 1 483



• 05.12.12

  The abolition or reduction of VAT is necessary for a technological breakthrough in Russian industry, Deputy Minister of Economic Development Sergei Belyakov told reporters on Wednesday in Moscow. The ministry is now considering the order of the Prime Minister of the Russian Federation on the possible issue of abolishing VAT and introducing a sales tax, assessing “positive and negative effects,” S. Belyakov said. "The experience of other countries, for example Japan, suggests that... 799

• 04.12.12

  Russian Prime Minister Dmitry Medvedev proposed returning to the discussion of which tax is “more useful,” writes RBC. At a meeting with members of the RSPP, he noted that when discussing this issue, “the VAT has always had an influential opponent in the person of the Ministry of Finance,” which “always had serious arguments.” Medvedev believes that it is time to discuss this topic again. Later, Deputy Minister of Finance of the Russian Federation Sergei Shatalov told reporters that the Russian government will discuss... 1 1 656



• 06.11.12

  Deputy Finance Minister Sergei Shatalov told reporters that the government’s turn now is to make decisions on changing the taxation of the oil and gas industry, RIA Novosti reports. 852



• 01.10.12

  The Russian government will later return to considering the possibility of replacing the value added tax (VAT) with a sales tax, Russian Deputy Prime Minister Arkady Dvorkovich said, PRIME writes. “There are ideas on how to replace VAT with sales tax, these ideas are being developed. I think we will enter a new round of discussion in about six months, in order to prepare all the materials and supporting calculations. If we see feasibility and there are few risks, ... 2 1 753

• 10.07.12

  The Russian Ministry of Finance opposes the introduction of a sales tax. This was stated by the deputy director of the department of tax and customs tariff policy of the ministry, Sergei Razgulin, RIA Novosti reports. According to him, the introduction of a sales tax could lead to increased inflation and other negative consequences. A little earlier, the head of the Federation of Independent Trade Unions of Russia, Mikhail Shmakov, at a meeting of the Russian tripartite commission on... 2 1 523

• 26.06.12

  In Japan, the lower house of parliament approved a bill proposed by Prime Minister Yoshihiko Noda to double the 5 percent sales tax, Bloomberg reports. The bill caused serious controversy, which led to a widening split in the leadership of the ruling party. The bill would raise the sales tax to 8% in April 2014 and 10% in October 2015. The goal of increasing... 690

• 15.02.12

  Today the deadline for fulfilling Vladimir Putin’s instructions to develop a tax maneuver expires. As RBC daily learned, issues of fiscal reshuffling will be raised today at a closed meeting with Dmitry Medvedev with the participation of First Deputy Prime Minister Igor Shuvalov in Gorki. However, experts agree that the key decisions of the tax maneuver (largely related to the modernization of the VAT) are unlikely to be made before the presidential elections. ... 1 657



• 30.01.12

  As one of the options for a tax solution to “stabilize” the fiscal system of the Russian Federation, the government is discussing the possibility of increasing the value added tax (VAT). On Friday, on the sidelines of the World Economic Forum session in Davos, First Deputy Prime Minister Igor Shuvalov admitted this. The decision to increase VAT above 18% has not been made, but its goal has been determined - to provide resources to finance infrastructure projects. She... 1 213

• 26.12.11

  A number of Russian governors propose to partially replace the value added tax (VAT) with a turnover tax, transferring the latter to the regional level. The Ministry of Finance and the Ministry of Economic Development of Russia opposed it, noting that turnover taxes are characterized by low collection rates and have a depressing effect on business. Governor of the Astrakhan region Alexander Zhilkin, speaking at a meeting of the State Council in the Kremlin on Monday, said that... 1 569

Sales tax - English Sales Tax, is a type of consumption tax that is levied directly at the point of sale on the purchase of certain goods and services. Sales tax is usually set as a percentage of the taxable sales price. Some goods and services may be exempt from this tax because sales tax laws usually contain a list of exceptions. Tax administration laws may require that sales tax be included in the price or added to the price at the point of sale.

In most countries, sales taxes are collected by the seller from the buyer, and the seller remits the collected amount to the government tax agency. Sales tax is usually charged on the sale of goods, but in many cases it is also charged on the sale of services.

Sales tax is charged only when goods or services are sold to the final consumer. To achieve this, the buyer who is not the final consumer is usually required to provide the seller with a "resale certificate" ( English Resale Certificate), which confirms that the buyer is purchasing the product for the purpose of resale. In this case, tax will be charged on each item that is not secured by such a certificate.

In the modern world, there is a trend towards a transition from a regular sales tax to a more universal value added tax ( English Value Added Tax, VAT). Value added taxes provide approximately 20% of tax revenue worldwide, and are used in more than 140 countries. However, the US is one of the few countries that has retained a regular sales tax.

Tax systems that use a sales tax often promote economic growth, savings, and investment. Economists from the Organization for Economic Cooperation and Development ( English Organization for Economic Co-operation and Development, OECD) studied the impact of different types of taxes on the economic growth of developed countries within the OECD and found that sales taxes are one of the least harmful taxes for economic growth.

Some economists believe that the sales tax is outdated in today's world because it imposes a greater tax burden on low-income individuals than on high-income individuals. However, this negative effect of the sales tax could be prevented, for example, by exempting certain essential goods such as food, clothing and medicine.