The social tax is a kind of fiscalThe purpose of which is to mobilize the money that is later spent on medical care, as well as the social and pensions of citizens. Since January 2010 this fiscal fee has been canceled, but soon the tax is planned to be revived, but in a new form.
Payers
The social tax until 2010 was forcedpay individual entrepreneurs and various organizations that made monetary payments to citizens under civil-law and employment contracts, and allocations were distributed between the FB, the TFOMS, the FSS, the FIU and the FOMIF. This fiscal fee was "dual", since taxpayers were divided into two main categories. So, a single social tax, the rate of which was calculated according to a certain category of the taxpayer, was paid by firms and entrepreneurs that pay out to citizens.
These include individual entrepreneurs,companies and individuals who are not, according to current legislation, private entrepreneurs. The second group on the UST included lawyers and individual entrepreneurs, and if a particular company belonged to two varieties, it had to pay a fiscal fee for each basis.
Object of taxation
Social tax for the first group was calculated independing on the amount of payments and other remunerations that were paid by taxpayers to various individuals under contracts related to the provision of services, or the performance of any work. But in this case, the basis for calculating the fee did not include contracts related to the transfer of property, or its sale. The second group of payers was forced to pay a fee from the total amount of income received as a result of professional or entrepreneurial activity, with the exception of expenses incurred earlier.
Privileges
Социальный налог до 2010 года не начислялся при payment of compensation to citizens for unused leave, if they were dismissed from work, and when making payments under long-term health insurance contracts concluded by employers on a voluntary basis. From the accrual of fiscal fees, most of the compensations and benefits not taxed on income of citizens were also exempted.
Tax Refund
The 2012 social tax is a collection ofof all contributions paid to the PF, and the Russian Pension Fund plans to consolidate all existing accounts for personified accounting and pension contributions this year. At the moment, organizations are forced to deduct fiscal fees directly to three extra-budgetary funds for social, medical and pensions, and the PF proposes to combine three different reporting documents into one declaration.
At present, firms are forced to use"Test" principle, in which the sick person is liable for payment to a sick person by his immediate employer, and the amount of deduction of contributions to extra-budgetary funds will be less for this amount. However, the reform of the structure of this fiscal collection has already begun, in the government and profile committees, this issue is actively discussed, and the drafting of the relevant bill should be completed in 2012.
Все страховые взносы руководство внебюджетных the fund proposes to re-combine so that payers can again fill in only one document. If in 2010 the purpose of abolishing UST was the authorities' desire to protect working citizens by listing all the social contributions paid by the employer to the personal accounts of employees. However, because of the increase in rates, business representatives, on the contrary, began to use shadow schemes, and the Ministry of Finance was forced to admit that it is impossible to introduce anything better than the UST in modern reality.
