Social tax - a kind of fiscal charges, the purpose of which becomes the mobilization of funds, then spent on providing health care, and social security and pension citizens.Since January 2010, the fiscal collection has been canceled, but the tax is planned soon to revive, but in a new form.
Payers
Social tax until 2010 were forced to pay individual businessmen and various organizations, by cash payments to citizens on civil and labor contracts, and royalties distributed between FB TFOMS, FSS and the RPF FFOMS.This fiscal charges is "ambivalent" because taxpayers are divided into two main categories.For example, the single social tax, the rate of which is calculated according to a certain category of taxpayer, paid firms and entrepreneurs, to make payments to citizens.
These include individual entrepreneurs, companies and individuals who are not, under current legislation, private entrepreneurs.The second group of UST attributed lawyers and entrepreneurs, and if a particular company refers to two species, she had to pay a fee for each fiscal base.
Taxable
social tax for the first group was calculated according to the amount of payments and other fees that are paid to taxpayers fiscal collecting various individuals on contracts related to the provision of services or the execution of any work.But in this case, the basis for calculating the contract fee is not related to the transfer of property, or selling it.The second group of taxpayers were forced to pay a fee for the total amount of income earned as a result of professional or business activities, except for previously incurred costs.
Benefits
Social tax until 2010 had been recorded in the payment of compensation to citizens for unused leave, if they leave a job, and when payments on long-term health insurance contracts concluded by employers on a voluntary basis.From the calculation of the fiscal collection are also exempt the majority of compensation and benefits are not taxed on the income citizens.
tax return
social tax in 2012 - a collection of all the contributions paid to the pension fund, the Russian Pension Fund in the current year plans to integrate all existing reporting personified accounting and pension contributions.Currently, organizations are forced to pay a fiscal charges directly just three extra-budgetary funds for social, health and pensions, and PF offers three different accounting documents combined into a single declaration.
At present, firms are forced to use the "crediting" principle, under which a sick pay sick leave the employee is obliged to direct the employer, the amount of deductions of contributions to non-budgetary funds will be reduced by this amount exactly.However, reform of the structure of the fiscal collection has already started, the government and the relevant committees actively discussing the issue and drafting of the bill is to be completed in 2012.
All premiums guide offers extra-budgetary funds to re-unite to taxpayers could again fill only one document.If in 2010 to abolish the ESN was the desire of the authorities to protect the working citizens, listing all the social security contributions paid by the employer to the personal accounts of employees.However, due to increasing rates of business representatives, on the other hand, began to use shadow schemes, and the Finance Ministry was forced to admit that there is nothing better than the UST to introduce in modern reality impossible.
