НАЛОГООБЛОЖЕНИЕ САМОЗАНЯТЫХ ЛИЦ: ОСОБЕННОСТИ И ПЕРСПЕКТИВЫ ВНЕДРЕНИЯ

Abstract

The article discusses the features of taxation of self-employed persons in the Russian Federation in connection with the adoption in 2018 of new legislation that allows individuals who are not registered as individual entrepreneurs to work in the legal field, but who receive income from the sale of goods, services and work. In addition, this type of tax can also be applied by individual entrepreneurs in compliance with all legal norms. It has been studied that the tax on professional income has its own features related to restrictions on application in terms of the volume of annual income received, the existence of labor relations, the types of activities carried out, and the combination with other special tax regimes. The advantages of the application related to a low tax burden, non-payment of mandatory fixed payments for mandatory pension provision and mandatory medical insurance are considered. Statistical studies of the quantitative characteristics of the application of the professional tax on the territory of Moscow and the Moscow region, as well as qualitative characteristics in the form of the formation of the revenue part of the budget of these subjects were conducted. It is revealed that citizens are actively included in the legal field, but the share of this tax in the total amount of tax revenues in the budgets of the subject is insignificant.