What will happen to entrepreneurs this year? Additional rights of entrepreneurs during inspections. Transfer of rights to administer insurance premiums to the Federal Tax Service

Various aspects administrative responsibility legal entities and individual entrepreneurs underwent changes in 2017. In some cases they are “cosmetic”; in other cases, significant amendments have been made to the laws. Let us consider here the main innovations of this year for businessmen, which everyone should pay attention to. How will the responsibility of entrepreneurs change in 2017?

Warning instead of fine

Entrepreneurs routinely expect tougher laws regulating business. But sometimes reverse movements occur. So, having listened to the president’s wish to stop “nightmaring” business, legislators decided where they could replace fines with warnings. Basically, the innovation concerns taxation systems, but only in the part where the activities of business representatives are not associated with serious consequences.

Since the beginning of 2017, if a businessman representing a small and medium-sized enterprise commits a certain offense for the first time, he will not be fined, but only warned. Which is enshrined in Art. 4.1.1 Code of Administrative Offenses of the Russian Federation. The corresponding changes were made on July 3, 2016 to Federal Law No. 316-FZ.

This rule does not work in cases where harm has been caused or there is a threat of harm to the life and health of people, environment, animal objects and flora, monuments cultural heritage peoples of the Russian Federation.

You should not count on relaxation if a threat has been created to the security of the state or there is a risk of emergency situations natural and technogenic nature, property damage was caused.

If an individual entrepreneur does not have registration

Article 14.1 of the Code of Administrative Offenses of the Russian Federation provides for the administrative liability of an entrepreneur who has not registered as an individual entrepreneur on time. For doing business without state registration punishment is provided in the form of a fine from 500 to 2,000 rubles.

If the activity is carried out without a license, then the amount of the fine is higher - from 2,000 to 2,500 rubles. In addition, such an entrepreneur’s manufactured products, along with raw materials and production tools, will be confiscated. If a company operates without a license, the responsible official will be subject to a fine of up to 5,000 rubles, and the organization will be subject to penalties of up to 50,000 rubles.

From January 1, 2017, entrepreneurs who have not previously registered are subject to an amnesty. The offer is valid for those who provide services to individuals to meet personal needs. Second condition: registration this year. If they take this step, they will receive a substantial tax benefit— tax exemption for 3 years. Those who do not take advantage of the preference face sanctions for tax evasion, including criminal liability.

Delays in wages are fraught with sanctions

There are still reports of delays from time to time. wages a number of companies and private entrepreneurs. In October 2016, measures developed to solve this problem came into force. administrative measures against negligent employers.

If such a violation labor legislation committed for the first time, then the official or individual entrepreneur faces a fine of 20,000 rubles. For repeated violations, penalties increase to 30,000 rubles. The offender may also be disqualified for three years.

For legal entities in similar situations for the first time a fine of 50,000 rubles is provided, the second violation will be punished double fine 100,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Bulk PET containers for alcohol are illegal

“One and a half rubles” are becoming a thing of the past, that is, beer and other alcoholic products in PET containers with a volume of 1500 milliliters and above. Article 14.17 of the Code of Administrative Offenses of the Russian Federation contains a provision on administrative responsibility for both production and wholesale trade alcoholic products in similar polymer consumer containers.

An official for violating this provision of the law will be subject to a fine of 100,000-200,000 rubles. His items will also be confiscated. administrative offense. Legal entities for the same violation are subject to a fine in the amount of 300,000 to 500,000 rubles.

The activities of collectors are subject to the law

Work of collectors in recent months has repeatedly become the subject of disputes in the media. Their methods are sometimes far from legal, and in some egregious cases this has caused harm bodily harm clients. A moral injuries their activities cannot be counted.

Even if, in essence, debt collectors are right, if the borrower did not calculate his strength and got into debt through his own fault, the collection methods should still be civilized. From January 1, 2017, in accordance with Art. 14.57 Code of Administrative Offenses, collectors will be punished for violations of rights and legitimate interests citizens committed during debt collection.

For illegal methods of work, illegal collectors may be subject to a fine of 200,000 rubles. For their colleagues included in the register of collectors, the fine will be 500,000 rubles plus exclusion from the register.

Fines have also been determined for illegal work collectors: for performers - 2 million rubles, and managers will be punished with 1 million rubles.

Tax reporting and fees

The administration of insurance premiums has recently been entrusted to the Federal Tax Service of Russia. The provisions of Art. 15.5 of the Code of Administrative Offenses of the Russian Federation establishes the procedure and amount of fines for late submission of this type of reporting. For the manager, the punishment will be a warning or a fine of 300-500 rubles. In case of non-payment of insurance premiums, similar liability is provided.

The same amount, from 300 to 500 rubles, defines penalties for reporting to the Pension Fund. According to the provisions of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation, those employers who did not provide personalized accounting reports to the Pension Fund or made errors in them are subject to such punishment.

Cash registers will have to be replaced

Starting from February 1, 2017, the Federal Tax Service will not register old-style cash terminals. According to Federal Law No. 290-FZ of July 3, 2016, a transition is being made to cash desks that can transmit information online to the tax authorities in in electronic format. Checks to the buyer in in paper form will be issued only upon his request, but it will always be possible to track his purchases by electronic check, through special resource in the Internet.

Before July 1, 2017, all old cash registers must be replaced with new ones or modernized. In addition to purchasing online cash registers, you also need to conclude an agreement with a fiscal data operator. Online cash register models and fiscal data operators are listed in this material.

The authorities never tire of changing codes and laws, explaining their actions with the desire to simplify the lives of individual entrepreneurs. What should we prepare for in the coming year? An overview of the most important legislative changes for individual entrepreneurs is in the material of the St. Petersburg Legal Portal.

Officials promised that doing business in 2017 would become easier. Individual entrepreneurs should like simplified reporting on insurance premiums, the ability not to maintain some documents, benefits for special regimes taxation.

Transfer of rights to administer insurance premiums to the Federal Tax Service

One of the most significant events of the coming year, which can lead to misunderstandings, is the transfer of powers to administer insurance premiums to the Federal Tax Service. Many new regulations and clarifications have already been released that every entrepreneur should become familiar with.

So, from January 1, 2017, the Federal Tax Service monitors the correctness of calculation, as well as the timely and complete payment of contributions to the mandatory pension and health insurance, as well as contributions in case of temporary disability and in connection with maternity. At the same time, contributions for “injuries” are still administered by the FSS.

For 2016 and previous periods, reports must be submitted to the Pension Fund in accordance with the current procedure. The first quarter of 2017 will be reported to the Federal Tax Service. The appropriate form for submitting information about payments in favor of individuals approved . In the future, you will have to report to the tax authorities quarterly no later than the 30th day of the month following the end of the year or reporting period. The new calculation is provided by persons making payments and other remuneration to individuals and heads peasant farms. Those who pay contributions “for themselves” will not have to submit a calculation.

As for reports on form 4-FSS, the form itself has undergone changes - only the section devoted to insurance against industrial accidents and occupational diseases remains. The remaining parts have been canceled, as well as calculations using the RSV-1 and RSV-2 forms.

Let us also recall that in connection with the transfer of rights to administer insurance premiums to the Federal Tax Service, when filling out payment orders, entrepreneurs will have to indicate new BCCs. If they are used incorrectly, the payment may not reach the recipient, which means the individual entrepreneur will be left with a debt. All current CBCs can be viewed for free at.

New in personalized accounting

Given the changes in the administration of insurance premiums, innovations have also appeared in personalized accounting. So, from January 1, 2017, monthly form SZV-M provided no later than the 15th next month. At the same time, the period during which the employer is obliged to provide the employee with a copy of such a report upon his request has changed. Now it is 5 days from the date of receipt of the corresponding written application.

In addition, in the new year a separate annual report on the length of service of insured persons appeared. Previously, this information was included in the RSV-1 form, but since it was cancelled, a new report had to be developed. This report will have to be sent to the Pension Fund no later than March 1 of the year following the reporting year. For refusal to obey the new rule “On individual (personalized) registration in the compulsory pension insurance system,” a fine of 500 rubles is provided for each insured person whose length of service is not specified.

Additionally, we note that the Pension Fund of the Russian Federation has introduced penalties for non-compliance by an entrepreneur with the procedure for submitting information to electronic version, if provided by law. Such policyholders face fines of 1,000 rubles.

Paying taxes for third parties and increasing the fine for non-payment

The norm introduced by Federal Law No. 401-FZ of November 30, 2016 came into force, allowing taxpayers to pay taxes not only for themselves, but also for third parties. Taking into account the transfer of the right to administer insurance premiums Federal tax service You can pay for others not only taxes, but also other fees. In addition, it is allowed to pay off accumulated debts on obligatory payments in this way.

The new rule is relevant for all persons without exception, that is, other citizens who do not run a business and organizations can pay taxes for an individual entrepreneur. The only point is that when paying tax for third parties, the payer will not be able to demand a refund from the budget system.

We also note that in order for the money to be received as intended, it is necessary to fill out correctly payment order. It must indicate the correct payer status and specify the number mobile phone, all other fields are formatted correctly.

Simplified personnel records in micro-enterprises

According to Federal Law No. 348-FZ dated July 3, 2016, simplified personnel records have been introduced for micro-enterprises since 2017. The management of such companies may refuse to approve local regulations containing standards labor law: internal rules labor regulations, regulations on wages and bonuses, shift schedules and other local personnel regulations.

Instead of the above documents, entrepreneurs will have to include everything the necessary conditions in the employment contract with employees. Standard form this document was approved by Government Decree No. 858 of August 27, 2016. At the same time, micro-enterprises were not exempted from work records, therefore, nothing has changed for those responsible for recording and maintaining them in such organizations.

Note that local regulations may be absent only in companies that have the status of micro-enterprises. These include business entities that employ no more than 15 employees, and their income for the past calendar year does not exceed 120 million rubles. If an individual entrepreneur loses the status of a micro-business entity, he must approve all “traditional” personnel documents within four months.

Expanding the list of entrepreneurs entitled to the unified agricultural tax and simplified tax system

Since the beginning of 2017 individual entrepreneurs providing services to agricultural producers that relate to auxiliary activities in the field of production of agricultural crops and post-harvest processing agricultural products can switch to paying a single agricultural tax. Such innovations are provided for by Federal Law No. 216-FZ of June 23, 2016. Those wishing to take advantage new opportunity, must notify the tax authority at the place of residence of the individual entrepreneur about the transition to the unified agricultural tax no later than February 15, 2017.

As for the simplified tax system, thanks to Federal Law No. 401-FZ of November 30, 2016, the income limit for which an entrepreneur can use the simplified taxation system has increased to 150 million rubles. In this case, the taxpayer has the right to switch to the simplified tax system if his income for nine months of the year in which the corresponding notification is submitted does not exceed 112.5 million rubles.

At the same time, Federal Law dated July 3, 2016 N 243-FZ in 2017 increased another important value - the maximum residual value fixed assets. It will also amount to 150 million rubles.

It should be noted that, according to tax authorities, in order to apply the simplified tax system from January 1, 2017, entrepreneurs must meet the indicators established for 2016. That is, they must earn no more than 59.805 million rubles in the nine months of 2016. This limit was formed from marginal income in the current year (45 million rubles), multiplied by the deflator coefficient established for 2016 (1.329). The annual amount of allowable revenue should be 60 million rubles, increased by the deflator coefficient, that is, no more than 79.74 million rubles. Taxpayers will be able to take advantage of the doubled limits only from 2018.

Updated rules for calculating taxes when different special regimes are simultaneously applied

the federal law dated November 30, 2016 N 401-FZ also clarified the requirements for entrepreneurs who simultaneously apply UTII and the patent taxation system. From January 1, 2017, it was clarified that taxpayers using these two regimes must keep separate records of income and expenses for them. If this fails, then when calculating tax base Tax expenses should be distributed in proportion to the shares of income from activities at different tax regimes. At the same time, it is said that income and expenses for types of activities in respect of which UTII with PSN is applied are not taken into account when calculating the tax paid when applying the simplified taxation system.

Another change that came into force at the beginning of this year concerns PSN users. New edition allows individual entrepreneurs who have lost the right to use patent system taxation, switch to the regime that is already used (STS or Unified Agricultural Tax). Individual entrepreneurs will no longer have the obligation to transfer work to the main tax regime. At the same time, the amount of personal income tax, the amount of tax in connection with application of the simplified tax system or the Unified Agricultural Tax will be reduced by the amount of tax paid during the period of use of the PSN.

New service codes for “special regimes”

From January 1, 2017, the All-Russian Classifier of Services to the Population (OKUN) OK 002-93 and the All-Russian Classifier of Products (OKP) OK 005-93 ceased to be valid. Instead, it is proposed to use All-Russian classifier species economic activity(OKVED2) and the All-Russian Classifier of Products by Type of Economic Activity (OKPD2).

To avoid losing the right to use preferential systems taxation (USN, UTII and PSN), individual entrepreneurs need to clarify the new codes of household services available under special regimes. In addition, this data will be needed subjects of the simplified tax system who are already using or planning to use zero rate(so-called tax holidays).

List of codes of types of economic activities and codes of services related to household services, contained in . It contains 98 types of economic activities related to household services, most of which coincide with the previous list. In the same time regional authorities have the opportunity to supplement the list of services that entrepreneurs can provide on UTII. Therefore, to obtain complete information On the rules for using preferential regimes for individual entrepreneurs, it is necessary to study the legislation of the constituent entity of the Russian Federation.

Increasing deflator coefficients

Since January 1, 2017, the size of the K1 coefficient for UTII has not changed. It is kept at the level of 1.798, which is provided for in the Order of the Ministry economic development RF dated November 3, 2016 N 698 “On establishing deflator coefficients for 2017.”

At the same time, for other taxes the figures are increased in proportion to inflation. In particular:

• the deflator coefficient required for calculating personal income tax is 1.623;
• limit value the income of the organization, limiting the right to switch to the simplified tax system, is indexed by 1.425;
• maximum size The annual income potentially received by an individual entrepreneur on PSN is indexed by a coefficient of 1.425;
• the deflator coefficient applied to the inventory value of property when calculating property tax for individuals is set at 1.425;
• bid trade tax will be indexed by a factor of 1.237.

Previous rates of insurance premiums, new basis for their calculation

In the next few years, insurance premium rates for compulsory pension insurance will not change. For the main category of payers, they still amount to 22% within the established base for calculating insurance premiums and 10% above this amount. This is provided for by Federal Law No. 456-FZ of December 19, 2016, which came into force on January 1, 2017.

At the same time, the maximum value of the base for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory pension insurance have been increased. According to Decree of the Government of the Russian Federation of November 29, 2016 N 1255, for insurance in case of temporary disability and in connection with maternity, the base limit from January 1, 2017 is 755,000 rubles, and for pension insurance - 876,000 rubles.

From the same date, the Federal Law of December 19, 2016 N 419-FZ “On insurance tariffs for compulsory social insurance against accidents at work and occupational diseases for 2017 and planning period 2018 and 2019." It establishes that until the end of 2019, the tariffs and procedure for paying insurance premiums for compulsory social insurance against industrial accidents and occupational diseases will be maintained. Thus, 32 insurance tariffs are still in effect ranging from 0.2 to 8.5 percent, established by the Social Insurance Fund depending on the type of economic activity and class professional risk. In addition, individual entrepreneurs should remember that for another three years there will be a 40% benefit on the payment of contributions if they employ disabled people of groups I, II and III.

Let us also recall that from January 1, 2017, the administration of contributions for “injuries” remains the prerogative of the Social Insurance Fund. This type of payment is not transferred to the Federal Tax Service. At the same time, payers of this contribution should pay attention to the changes that have appeared in the report on it, as well as the new deadlines for its submission: in paper form, the calculation is submitted before the 20th day of the month following the reporting quarter, and in electronic form - before 25th.

Switch to online cash registers

The planned phased transition to new generation cash register equipment will start on February 1, 2017. According to current edition"About application cash register equipment when making cash payments and (or) payments using payment cards,” in a month, registration of cash registers will take place only according to a new procedure, and from July 1, 2017 old order will stop working. For individual entrepreneurs on PSN and UTII, “smart” cash registers will become mandatory from the summer of 2018. IN voluntarily To new system data transfer to the Federal Tax Service can be connected from July 15, 2016. Moreover, for the purchase of cash registers and necessary software officials promise to provide them tax deduction for an amount not exceeding 18 thousand rubles.

Also, officials allowed persons using online cash registers not to maintain such accounting documents, How:

• journal of the cashier-operator (form KM-4);
• certificate-report of the cashier-operator (form KM-6);
• act on translation of summing evidence cash counters to zeros and registration of KKM control counters (form KM-1);
• act on taking readings of control and summing cash counters when handing over (sending) the cash register for repair and when returning it to the organization (form KM-2);
• return certificate sums of money buyers (clients) for unused cash receipts(form KM-3);
• information about KKM meter readings and the organization’s revenue (form KM-7);
• some other accounting forms.

We also note that the government has retained permissible share foreign workers in trade at this year's level. Yes, in specialized stores alcoholic drinks And tobacco products foreigners should be no more than 15% of total number workers. A to retail trade in non-stationary shopping facilities, in markets and other retail trade outside shops, stalls, markets Foreign citizens are still not allowed.

Additional rights of entrepreneurs during inspections

Amendments that are very important for individual entrepreneurs were approved by Federal Law No. 277-FZ of July 3, 2016. According to it, this year the rules for conducting inspections by supervisory and regulatory authorities have changed. In particular, a List of types of federal state control(supervision) and federal bodies executive power authorized to implement them, as well as similar lists at the regional and municipal level. Bodies with the authority to conduct control are required to post on the Internet the texts of regulatory legal acts and mandatory requirements for entrepreneurs for each type of supervision.

In connection with the declared risk-based approach to inspections, the procedure for conducting them in the event of complaints is also changing. For example, if the control body has received information that a minor violation has occurred or may occur mandatory requirements(without harm to life, health, etc.), and the culprit has not previously been brought to justice, then an inspection will not be necessary. Inspectors can only issue a warning about the inadmissibility of violating mandatory requirements. In the same time unscheduled inspection after the consumer’s appeal, it can be appointed only if the victim contacted the entrepreneur, but his complaint was not considered or satisfied within the framework of the law.

Another point that requires attention is clarification of the wording on the timing of notification of scheduled inspection. In the updated version “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control“It is said that in all cases it is necessary to warn about it no later than three working days before it starts. Previously, the law stipulated that inspectors notify about it within three days before it starts.

If the inspection cannot be carried out due to the absence of the entrepreneur or his representative, then a special act. In this case, the supervisory authority will have another three months to decide whether to carry out additional check without entering it into annual plan checks and without additional advance notice IP about her.

In addition, at supervisory authorities the right to control the activities of entrepreneurs by conducting a test purchase appeared. However, it can only be organized if it is provided for special laws regulating the organization and implementation individual species state control (supervision). In addition, information about test purchase must be included in single register inspections, which means inspectors cannot abuse this method of control.

Which important changes Did we miss something in the legislation for individual entrepreneurs? Please write in the comments to this material what you would like to know in detail, and we will supplement it with up-to-date information.

On January 1, 2017, changes to legislative framework Russia, which will turn the rules of doing business in a different direction.

Businessmen can expect the following legislative changes from January 1, 2017: new rules for the payment of insurance premiums; changed terms of approval of transactions; new registration conditions real estate; online cash registers; replacement of official paper certificates with extracts, etc.

Changes in corporate legislation

The changed regulation of large-scale transactions and related-party transactions clearly reflects the strengthened government trust in company directors and fatigue from preliminary procedures approvals, as well as the associated risks of challenging important transactions associated with their non-compliance.

What changed:

1. Mandatory prior consent for interested party transactions is no longer required.
2. The list of cases to which the interest rules do not apply has been expanded. For example, purchasing office supplies from relatives for an amount less than 0.1% book value assets of the company is not an interested party transaction.
3. The circle of persons who are able to challenge the transaction is narrowed. Shareholders and participants with less than 1% of votes are now deprived of the right to “raise the issue head-on.”
4. Instead of an affiliate, the concepts of a controlling and controlled person were introduced. The threshold for recognition as a controlling person has also been increased from 20% to 50% of participation in a controlled company or its management body.
5. Increased importance market price asset. This was specifically done for situations when an asset that is not valuable on the balance sheet, but is valuable in reality, is withdrawn in a “medium-sized” transaction.
6. The approach to defining has undergone changes major deal. The transaction amount is no longer the main criterion. It is a transaction going beyond the scope of normal activities.
7. The board of directors, instead of deciding to approve the transaction, acquired the authority to give an opinion on a major transaction.

As a result of innovations in legislation, companies will have the opportunity to spend less money and time for corporate procedures.

This will allow you to conduct full-fledged economic activity without delay, which the laws on business companies talk about so much.

Harmful minority shareholders (who do not even account for 1%) will not be able to launch a challenge procedure, which in many cases has become a tool of corporate struggle.

When there is a large transaction, the concept of “ordinary business activity” comes first, so the essence of the transaction itself, and not its size, will be considered first.

An ordinary transaction that does not require approval is a transaction accepted in the activities of the relevant company or other business entities that carry out similar types of activities, regardless of whether the company has previously committed similar transactions, if such transactions do not lead to a change in the type of activity of the company or to the cessation of its activities, or a serious change in its scale.

In cases where consent to a major transaction is still necessary, it can be “framework”, with alternative conditions. This allows us to expand the scope for the company’s executive bodies to implement consent.

Despite the fact that the agreement is of an impressive scale, but due to its profitability there is no desire to miss it; today it is possible to conclude a deal under suspensive condition. In other words, subject to its approval by shareholders in the future.

When describing interest it is listed exhaustive list individuals - children, spouses, parents, and adopted children, full and half sisters and brothers. In addition, the “affiliates” addition has been removed. For these reasons, there is now a deal with relatives who are not mentioned in the specified list, is not an interested party transaction. Therefore, you can conclude it without fear of consequences.

According to the new legislation, a unified real estate register (USRN) will be introduced and the terms of registration and cadastral registration, which in some cases can be carried out simultaneously.

Today, parking spaces are officially recognized real estate objects, so they can be registered and put up for sale in this status, and not as a share in the right to a building.

There is also some unpleasant news - the fee rates for requesting information from the Unified State Register are increasing, so you will have to fork out more. If you are not used to saving and value your comfort, then registration documents will be brought to you directly to the office for a monetary reward.

No need to submit when registering constituent documents legal entity, since they will be requested independently by Rosreestr through channels established between departments.

Cancellation of registration certificates of legal entities and individual entrepreneurs

After changes in legislation, the tax authority will issue sheets of the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs, instead of a registration certificate, as has been the case until now. In fact significant changes is not expected, since the registration procedure remains unchanged.

Instead of the usual forms, new legal entities and individual entrepreneurs will receive extracts from registers according to the forms established by order Federal Tax Service.

The order itself states that the change is necessary to improve electronic interaction“interested parties with tax authorities in the field of state registration of legal entities, individual entrepreneurs and taxpayer accounting.”

This is inherent in the latest changes in legislation - to abolish all official paper certificates on forms strict reporting so that citizens receive certificates and extracts from public registers.

Let us remind you that similar changes came into force in July 2016 in the field of state registration of rights not to real estate.

Trade changes since 2017

The following changes should be noted in trading:

1. The payment terms for the supply of products have changed. Depending on the shelf life of the product, the terms range from 8 to 40 calendar days.
2. The size of retrobonuses paid by suppliers has been reduced. Currently, retailers will receive 5% of its cost for promoting a product. Previously, this figure was 10%.

From January 2017 they cease their legal force supply contracts that contradict the new provisions of the trade law.

Online cash registers - changes since 2017

All trade enterprises equipped with cash registers are required to switch to online cash registers by July 1, 2017. What does this require?

You will need to fork out money and purchase new equipment, enter into an agreement with a fiscal data operator, send staff for training and provide high-speed Internet to all points of sale. If the owners retail outlets If they do not comply with the law, they will be subject to sanctions in the form of fines.

For businessmen, this innovation can hardly be called pleasant. Already from the beginning of next 2018, even individual entrepreneurs working with a patent and “imputed”, who could carry out business activities without any CTT at all, are required to switch to online cash registers. There is one point for individual entrepreneurs: they can register an online cash register directly on the Federal Tax Service website.

Important! There is no need to put off checking the validity period of the electronic signature and checking the agreement with the electronic document management operator.

Personnel work in 2017

In progress personnel services changes are also planned.

Applicants and employees will have the opportunity to take a special exam and subsequently receive an independent assessment of their qualifications. An applicant or employee who claims to implement certain types activity, will be able to obtain a certificate of qualification confirming the fact of its compliance with mandatory professional standards, as well as others official requirements to qualifications, if they are established for this position. Information about the issued certificate is entered into a special register.

The company has the right to decide for itself whether to send its employee to NOC, but one way or another, only with his consent, confirmed in writing, can he be sent. If the company itself takes the initiative, this will be additional costs for it.

It should be noted that this type expenses can be written off under the simplified tax system and when calculating income tax. The company will receive official confirmation employee qualifications. If an employee fails to complete the exam tasks, the company will be able to send him for “additional training” based on the conclusion received at the certification center. The employee becomes the owner universal document, which will be recognized by all employers.

If the fee for the assessment falls on the shoulders of the employer, the costs of assessing qualifications employees can be written off later. When taxing profits as part of other expenses, the employer will be able to take into account the costs of undergoing an independent assessment of the qualifications of its employees. This rule works also for those who carry out labor activity according to the simplified tax system: when will it be calculated? single tax, the cost of the assessment can be deducted from income.

Small companies with no more than 15 employees are exempt from the need to approve local labor acts. These are the rules internal regulations, bonus regulations, shift schedule, etc.

You just need to develop an employment contract where everything will be spelled out necessary provisions local acts that were replaced.

Changes in tax legislation from January 2017

Here we should highlight important point: after the changes everything social contributions will be served by the Federal Tax Service. Besides injuries. Until now, the collection of these contributions was carried out by the Pension Fund and the Social Insurance Fund. In addition, they were assigned the function of monitoring policyholders.

After the innovations, the Federal Tax Service will deal with the distribution of funds received and inspections of policyholders. This will be a single insurance fee - ESSS. The output is one payment order and one BCC. In the FSS and PFR old forms will be cancelled. The Federal Tax Service has approved new payment deadlines and new reports.

Important! Hurry up to check with the Social Insurance Fund for the insurance premiums that have been paid.

This has positive point– it will be possible to pay using one payment paper in one place. Today, funds have some difficulties - they cannot cope with the administration of contributions. Participation is expected tax authorities will increase the collection of social contributions.

Explanations on VAT in electronic form

Starting from January 1, 2017, all explanations to the VAT return required by the tax authority will need to be submitted exclusively electronically. The law clearly states that explanations from taxpayers on on paper who submit a declaration electronically are not considered submitted. For this reason, you may be held liable.

Limits for individual entrepreneurs under the simplified taxation system

Starting January 1, 2017, it will become easier for entrepreneurs to switch to a simplified taxation system.

The limit for transition under the simplified tax system will be increased to 112.5 million rubles.

“Simplified” will soon be available to individual entrepreneurs whose annual income or residual value of fixed assets does not exceed 150,000,000 rubles.

Please note that there are no plans to index these maximum values ​​yet. From this year, the preferential “simplified system” can also be used by companies with more high level income.

Penalty for failure to provide explanations to the tax office

There are clarifications that if an entrepreneur does not provide (or does not do so on time) explanations at the request of the tax authority, then penalties will be applied.

If this primary case, then the fine will be 5,000 rubles. If the offense is repeated within a year, the fine increases 4 times and amounts to 20,000 rubles.

Until now, penalties also occurred, but related to the failure to provide information, and not explanations on declarations. Starting this year, if a businessman refuses to provide explanations, then penalties will be applied to him in the same way as failure to provide information.

For 14 business areas there was a convenient and “favorite” taxation system, the existence of which is extended until January 1, 2021.

It is worth noting the changes in the “imputation”: it becomes possible for entrepreneurs to reduce UTII for personal insurance premiums. Until this point, if an individual entrepreneur had hired employees on staff, he had the right to reduce the amount of tax only by the amount of insurance contributions in favor of employees (no more than 50%), but not by the amount of contributions that were paid for himself.

Contributions for injuries in 2017

Without special confirmation types of activities, the FSS will calculate the rate of contributions for injuries for the riskiest type of activity indicated in the Unified State Register of Legal Entities. In addition, it does not matter whether you implement it in reality or whether it is only indicated on paper.

Carefully study your extract from the Unified State Register of Legal Entities and check whether there are unnecessary types in it, then hurry up and write an application now to confirm the main type of activity.

Also, starting in January of this year, an updated version of the rules for classifying types of economic activities as professional risks, which applies to companies engaged in several types of activities, comes into force. Previously, there was ambiguous wording regarding the fact that the tariff for companies that did not confirm their main activity on time would be set based on the dangerous looking of all activities carried out this policyholder. This wording has now been removed.

Now it will not matter whether the employer actually carries out the type of activity for which the tariff was calculated. Only OKVED codes that are indicated in the Unified State Register of Legal Entities will be relevant for the FSS. The FSS will independently select from among them the activities with the highest class of professional risk.

Important! If you want to avoid this, you should confirm the main activities carried out by the enterprise in time.

Electronic document management has been expanding since 2017

Very soon, everything in business will take electronic form: reports, online cash registers, sick leaves.

Starting from January 1, 2017, in all judiciary authorities who have such capabilities in technically, it will be possible to submit documents electronically. Any types of documents, if you actively use enhanced qualified electronic signature, can be safely sent to arbitration court V electronic form. In particular, you can also submit an application to secure a claim, which chronologically and logically in most cases accompanies the statement of claim.

Every New Year brings surprises to businessmen in the form of changes in laws. 2017 is no exception. What changes have already come into force in the field of corporate, tax and labor law.

Corporate legislation

Until January 1, 2017 corporate procedures when concluding large transactions or interested party transactions were complex. Typically, management had to obtain consent to enter into a transaction, which could be blocked by unscrupulous minority shareholders. Since January 2017, the procedure has been simplified. Now you don’t have to obtain consent to enter into this type of transaction, but simply notify the members of the board of directors, collegial executive agency and shareholders.

To become interested party, you need to dispose of more than 50% of the votes in higher or collegial bodies management, or have the right to appoint a director. Previously, only 20% was enough for this.

The legislator decided to move away from quantitative characteristics when evaluating a major transaction. The main sign of a major transaction is now going beyond the usual economic activity . This criterion is assessed based on the scale of the transaction, its type, and the possibility of termination of activities. For example, director trading company concludes a deal to build a football arena. IN in this case, it went beyond normal business activities. Legislators have resolved the situation when the sale of an asset that is not valuable on the balance sheet, but valuable in real life considered a "small transaction".

Tax law

A kind of simplification also affected interaction with tax authorities. If earlier inspections issued registration certificates, now they will simply issue extracts from the register. Otherwise the procedure remained the same.

The Tax Service received additional powers: From now on it will accept all social contributions except those for injuries. If previously the company paid separately contributions to and for different payment orders, now it is necessary to pay a single social insurance fee, on one paper. The characteristics are very similar to the abolished single social tax. In addition, tax authorities will now control policyholders. It used to be all powers Pension Fund and FSS. Reports and payment deadlines have also changed accordingly.

The FSS will still collect funds for compensation for injuries in the workplace. Contributions for injuries are now calculated based on the riskiest type of activity, of those that the company indicates in the Unified State Register of Legal Entities, and failure to pay insurance premiums is considered a crime.

Now the company has the right switch to “simplified” if her income for nine months of the year does not exceed 112.5 million rubles. The limit on the amount of annual income in order to remain on the “simplified” system will already be 150 million rubles. In the new year, entrepreneurs on an “impute” basis with their employees will be able to reduce the single tax by the amount of insurance premiums not only for their employees, but also for themselves. Wherein maximum amount deduction will remain the same - no more than 50% of the contribution. Declaration forms for VAT, income tax, simplified tax and transport tax have also changed.

Made regional income tax breaks. For such investors outside Far East and parts of Siberia, the income tax rate can be reduced to 10%.

Trade legislation

Trade laws have become stricter. Now the size of retro bonuses that suppliers pay to retailers for product promotion has been reduced to 5% of the product price. Retro bonuses include fees for product promotion and logistics services, services for the preparation, processing, and packaging of goods. When calculating overall size retro bonus now does not take into account value added tax and excise taxes. Due to these changes maximum value retro bonuses have decreased significantly. Previously, remuneration for the purchase of goods was limited to 10%, and the cost of services was not limited to the maximum amount.

Changed payment terms for the supply of food products: now they range from 8 to 40 calendar days depending on the shelf life of the product. You need to pay attention to this, since from January 1, 2017, supply contracts that contradict the new provisions of the trade law will be invalid.

From February 1, 2017 It will be possible to register only online cash registers, but the final transition will end on July 1, 2017. From January 1, 2018, even those with a patent and those who might not have cash registers will have to switch to online cash registers. An individual entrepreneur will be able to register an online cash register directly on the tax website. Business owners will have to spend money on new equipment, Internet communications and concluding an agreement with a fiscal data operator. Entrepreneurs who will using other cash registers will result in a fine of 5,000 to 10,000 rubles for legal entities.

Labor legislation

Companies with less than 15 employees now may not be approved by local regulations, for example, internal regulations or regulations on bonuses. But now the employer will have to include such provisions in the terms of the employment contract. New law simplifies internal document flow"micro-enterprises" and reduces the costs of its implementation.

The new law “On Independent Qualification Assessment” gives employees and applicants the right to take a special exam and receive independent assessment your qualifications.

Real estate

Created a new unified real estate register instead of the two previously existing ones: register of rights and real estate cadastre. At the same time, registration times have also been reduced. Responsibility for violations of the law is now divided between the state registrar and. The state registrar is responsible for inconsistency of information in the register, unjustified suspension, refusal to register rights and cadastral registration, and evasion of their implementation. Rosreestr is responsible for the loss and distortion of register information, completeness and accuracy of the information provided. Besides, steel parking spaces separate objects real estate, previously they were considered a share in the right to the building.

According to Forbes

The coming year is the year of the fire rooster. In 2017, he will take the business seriously. Will come into force whole line laws that will complicate the already hard life Russian entrepreneur.

Trade Act 2017

Photo: https://pixabay.com

The interaction between retailers and suppliers will be reconsidered. Moreover, not to the side retail chains. From January 1, 2017, amendments to the Law “On Trade” will come into force, which will reduce the amount of bonuses paid by suppliers to retailers. Now for product promotion Groceries will receive only 5% of its value (instead of the previously provided 10%). In addition, the payment terms for the supply of goods have been changed (up to 40 calendar days, taking into account the shelf life of the goods).

Kommersant experts believe that changes to the Law “On Trade” could lead to the redistribution of 540 billion rubles. between retailers and their suppliers. Goldman Sachs, in turn, warned of a decline in gross profitability of Russian retailers by 60 basis points and an increase in the debt of public retail companies by 2–12 billion rubles. due to changes in industry law.

Tourism Law 2017

Travel agencies will work under the new rules from January 1, 2017. Vladimir Putin signed the Federal Law “On Amendments to Certain legislative acts Russian Federation in order to improve legislation regulating tourism activities.”

Most major changes The laws relate to the organization of the Tourist Assistance Fund. Instead of one “compensation” fund, tour operators will contribute funds to two – a reserve fund (replaces the compensation fund) and a fund personal responsibility. The law provides for a new differentiation of contributions to the reserve fund:

50 thousand rubles – for tour operators who have an indicator of the number of tourists in the area outbound tourism for the year amounted to no more than 10 thousand tourists inclusive, and total price tourism product in the field of outbound tourism last year amounted to no more than 40 million rubles;

100 thousand rubles - for tour operators whose number of tourists in the field of outbound tourism per year is no more than 100 thousand tourists inclusive, with the exception of tour operators specified in paragraph two of this part;

300 thousand rubles - for tour operators whose number of tourists in the field of outbound tourism per year is more than 100 thousand tourists, but not more than 500 thousand tourists inclusive;

500 thousand rubles – for tour operators whose annual number of tourists in the field of outbound tourism is more than 500 thousand tourists.

Experts from the tourism industry note that there are a lot of ambiguities in the law. For example, the document does not in any way regulate the activities of companies that have entered into agreements with several tour operators at once.

Based on the provisions of the law, the agency in some cases must transfer an advance payment to the tour operator. However, deposits are not possible in those organizations that work for a 10-15% commission from the transaction. This position will lead to the weakening of the tourism market and many companies going bankrupt.

Beer Law 2017

The Ministry of Finance explains the need for the bill by the fact that individual entrepreneurs do not fully declare the volumes retail sales beer. The agency attributes this to lower fines for individual entrepreneurs for failure to submit declarations than for legal entities: 10-15 thousand rubles. versus 150-200 thousand rubles. Market participants consider the ban far-fetched and believe that the introduction of this law will deal a serious blow to legal small businesses.

Online Cashier Law 2017

The President approved the law on online cash registers. From 2017, CCPs will be registered only according to the new procedure.

Basic requirements for online cash registers:

– the device must have a case with a serial number, a built-in clock, and a device for printing receipts;

– fiscal storage must be able to receive, decrypt and check data from all types of cash registers, and not allow the recorded information to be edited. The drive must have a non-volatile timer.

Sales data will not immediately go to the inspectorate, but through an intermediary - a fiscal data operator. When the seller punches the check, the cash register will generate fiscal sign and send it to the operator for verification. It will save the information and send back a unique confirmation code. The cash desk will save the receipt with this code and fiscal attribute.

Representatives of small businesses note: the transition to new cash registers will greatly affect their work. The fact is that new equipment itself is very expensive, and the fines for failure to install new cash registers also face considerable fines.

Fines for cash violations

Positive changes

2017 will not be complete without a “spoon of honey.” The Ministry of Economic Development of the Russian Federation provided a forecast according to which in next year Almost 14.4 billion rubles will be allocated to support the country’s small businesses. The support program is already working and is divided into three stages by year - the first is being implemented now, the second will be in 2017, and the last of the three will be in 2018.

From the same thing that is known almost for sure - in 2017, new, improved and more flexible lending conditions will be available for small businesses in our country. Most banks will work according to new program, offering unique services to start-ups and small entrepreneurs. For example, it is planned to reduce interest rate in twelve banks up to 10-11% from the existing 14-16%.

Positive changes will also occur in tax legislation

“Since 2017, the maximum amount of income that can be received by a simplified person who is stably in a special regime has been increased to 120,000,000 rubles. The cost of fixed assets that a simplifier can have has also been increased, now it is 150,000,000 rubles. Since 2017, it has been established that a company has the right to switch to the simplified tax system if its income for nine months of the year in which a notice of transition to the special regime is submitted does not exceed 90,000,000 rubles. This norm applies to the transition to the simplified tax system starting from 2018. Many individual entrepreneurs and companies wanted to use the simplified tax system, since it is more comfortable view reporting, once a year, as well as the absence of the need to maintain VAT records and pay it. But before the introduction of this norm, not even all small enterprises could meet the necessary parameters. These changes are possibly aimed at stimulating the “coming out of the shadows” of small and medium-sized businesses, as well as at “relieving” the tax authorities of checking the compliance of the Purchase Books and Sales Books currently provided by taxpayers,” Diana Maklozyan said in an interview with DK.RU, supervisor legal department HEADS Consulting.

Read more about the change tax legislation in 2017