in Russian law have been some changes that have affected the income tax on wages.The changes should take effect in 2012, and mainly, they will lead to the fact that individuals will pay more.Whereas previously tax earnings amounted to 13% and does not depend on its size, but now the situation may change somewhat.Stable rate eliminates the need to understate the actual size of his salary, which was convenient for everyone.
As the income tax on wages - is the main form of tax revenues in the state, any, even the slightest change could significantly affect the system as a whole.The collection of this type of tax in Russia is regulated by Article 207 of the Tax Code, there are additional concepts - the object of taxation is governed by Article 209 of the Tax Code, and is always determined by the tax base, which includes all the income of a person.
The taxation system in the Russian Federation over the past 10 years has managed to reach a certain level in which we can speak about the health and stability.This is important both for business and for the citizens of the country.Now, however, expected changes, which for a long time earlier, and for which, perhaps, it is time.
Changes in tax legislation
Since 2012 the Internal Revenue Service will take into account the so-called annual income citizens.If the resulting amount will be more than 512 thousand rubles, the amount of income from the salary will be charged at a rate of 23%.In this case, it turns out that the monthly salary of an individual should be around 42-43 thousand rubles, and tax payments in this case is 9800 rubles.
The new reform has both its supporters and its opponents.Such changes never affect clearly good or clearly bad rating on the current government.Tax changes in Russia also entail a lot of disputes that are still associated with multinational and large population differentiation with respect to each other.
Pros and cons of reform
Increased deductions from wages should increase revenues.This is the main goal of all the innovations of this kind.This, first of all, the government says: a number of issues regarding the gentle way due to the rich and well-off segments of the population.
However, there are opponents of this point of view, that suggests that the income tax on wages gives no more than 4% of revenues to the Russian budget, therefore, the measure would not be sufficiently effective.
Another disadvantage is the separation in levels of wages in different regions of Russia.In some cases, this separation was very significant.First of all, it concerns the cities such as Moscow and St. Petersburg, where, under the new law will get a significant portion of the population.
Now the average Moscow salary is about 40 thousand rubles.This may lead to the fact that citizens will try to hide if possible his official salary.On the one hand begin to reduce the average salary in the region, but officials and tax deductions from wages are much lower.
In any case it will be necessary to work the system so that it functions effectively and income tax levied from the salary according to the rules.With an average growth of wages over time, as more people will fall into the category of high benefits.Even in Moscow, the average salary of only 3000 rubles less elevated.In other regions, the situation is different, however, with an increase in monthly payments over a number of years the average will also change.Speaking about the effectiveness of this law can only be in a few years, when the system is fully operational, and will be found all the major pros and cons.