Tax Policy of the Russian Federation is an element of fiscal policy.It includes organizational economic measures and regulations that have a regulatory nature.These rules and measures taken and implemented by bodies of state power (at the regional and federal level), as well as the territorial administration.
Tax Policy of the Russian Federation has several objectives.Among them should be noted:
- ensure full revenue generation structure of the state budget.These revenues are needed to fund the state authorities and local self-government, are carrying out the respective powers and functions.
- social justice in the process of income tax of individuals.
- promote sustainable economic development of priority activities and sectors of small business and individual areas.
Tax Policy of the Russian Federation is formed and implemented at the regional, local and federal level in the framework of the relevant competence.At the level of the regional structure of the regulatory impact on the applicable payments legislative consolidation of the subjects of the state, or in the rates of revenue sources regulatory nature.
Fiscal policy in 2012 was aimed at supporting innovative enterprises, mainly in regard to the payment of extra-budgetary funds of insurance contributions.It was suggested that the introduction of the special period, during which would make the transition to a rate of 34% of these enterprises, as well as would be clear criteria for their identification.For the category under consideration was supposed to keep rates at 14% for a certain period.However, by 2020, the innovative company must reach the conventional rate of 34%.For other taxpayers do not proposed rate increase to 34% and up to 32%.This figure was obtained by reduction of 2% of payments for compulsory health insurance.
as innovation support measures offered to the completion of reform of the system of calculation of tax depreciation.It was suggested that the formation of the groups in accordance with the functional features, rather than objects to the reduction of depreciation periods for certain types of assets.This, in turn, should create incentives for technological renovation.
Tax Policy of the Russian Federation called for a reduction of the list of documents that are necessary for confirmation of the legitimacy of the use of the zero rate of VAT in relation to exports.In the future, within three years will be exempt energy-efficient equipment from property tax.In addition, a start-up project for the tax administration of innovative enterprises.
Tax Policy of the Russian Federation at the present stage provides special benefits to companies, whose activities are related to science, education, health (and commercial and non-commercial), until the adoption of the zero rate in relation to income.In the deductions for profit it is planned to consider restrictions on the adoption of losses from the merger of the reorganized enterprise organizations.It provides for the adoption of new regulations for classifying interest related to debt, to the costs and prevention of thin capitalization.In the field of excise duties is expected indexation of excise tax rates of tobacco products and the introduction of advances on payments on alcoholic products.
as a strategic objective considers the application of the property tax.The project is also making changes to the simplified taxation system.
