The Government of the Russian Federation has submitted to the State Duma draft amendments to the second reading of the draft law on changing the tax system. This is stated in the message of the Ministry of Finance.
The Cabinet of Ministers proposes to set a reduced income tax rate of 5% for IT organizations until 2030; to provide for the possibility of applying benefits for IT companies during reorganization in the form of allocation.
It is proposed to grant the regions the right in 2025-2030 to introduce reduced income tax rates credited to the regional budget; to remove restrictions on the types of R&D for which an increasing coefficient is applied.
The wording of the draft law is being clarified, according to which VAT payers with incomes up to 60 million rubles are exempt from VAT, including when selling excisable products, as it still applies.
In addition, USN payers with income up to 60 million rubles. They are exempt from fulfilling the obligation of a VAT taxpayer without additional notification to the tax authority.
The Cabinet of Ministers intends to convert the resort fee into a tourist tax. This will be a local tax, municipalities will independently determine the need for its introduction and the size of the rates. The tax rate will increase gradually, starting from 1% of the cost of living in 2025 and adding 1 percentage point per year until 2029 (from 2029 onwards - no more than 5%).
The tourist tax will be paid to the budget at the location of the hotels: this way municipalities will receive an additional source of financing for the development of the municipality. The tax will not be calculated from the cost of accommodation services for certain categories of citizens, including participants in a special military operation. Municipalities can expand the list of categories.
The excise tax on the pharmaceutical substance of ethyl alcohol is proposed to be deducted in the production of certain medicines and medicines specified in the relevant lists, as well as specified products with a volume fraction of ethyl alcohol content below 20% (alcohol-free) and medical devices.
For companies using less than 500 thousand liters per year of pharmaceutical substation, the deduction will be provided regardless of the inclusion in the list of manufactured products and without the need to provide documents confirming the intended use of the pharmaceutical substation.
It provides for the introduction of a unified approach, if possible, to buy only denatured alcohol with a zero excise rate in order to use it for the production of perfumes, household chemicals, printing inks, gels, gel-based creams.
It is proposed to set the indexation of excise duty rates on excisable goods at a projected inflation rate of 4%.
In addition, the Government intends to align the tax conditions for transactions with digital financial assets with transactions with securities – personal income tax rates are set at no higher than 15%.
The tax deduction for the delivery of TRP standards increases to 18 thousand rubles. A single amount of fixed personal income tax is established for owners of five or more CFC in the amount of 25 million rubles.
It is proposed to adjust, based on the results of an additional analysis of rental taxes, the MET parameters for the extraction of coal and ore used in the production of mineral fertilizers; to clarify the parameters of the excise tax on gas used in the production of ammonia.
The Cabinet of Ministers also plans to increase the tax on bookmakers' processing centers by 3 times.
