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Сергей Каледин
Налоговое администрирование в сфере МБ

Вопросам налогового администрирования уделено достаточно много научных работ. Вместе с тем, большинство работ посвящено налоговому администрированию с точки зрения собираемости налогов и своевременности поступлений налогов в бюджет. Так, Измайлов А.Т.11
  Измайлов А.Т. Налоговое администрирование и его значение в повышении собираемости налогов, М.2005

[Закрыть] рассматривает налоговое администрирование с точки зрения собираемости налогов и сборов, Арутюнов А.А.22
  Арутюнов А.А. Налоговое администрирование обеспечения своевременности поступления налоговых платежей. М. 2006.

[Закрыть] анализирует налоговое администрирование с позиций своевременности поступлений налоговых платежей. Среди специализированных работ, посвященных налоговому администрированию малого бизнеса особое место занимает работа Ханафеева А.Ф.33
  Харафеев А.Ф. Налоговое администрирование и развитие малого бизнеса в муниципальных образованиях. Йошкар-Ола, 2008.

[Закрыть] Однако научные работы по налоговому администрированию не учитывают современные тенденции развития малого бизнеса, а также концепцию налоговой политики России. В частности, в «Основных направлениях налоговой политики Российской Федерации» предусмотрено улучшение позиций Российской Федерации в международных рейтингах. Рейтинг doing business учитывает в том числе и количество процедур в области налогообложения, а также простоту налогообложения, что очень важно для субъектов малого предпринимательства и начинающих предпринимателей. Упрощение налоговых процедур приводит к повышению рейтингов страны, упрощению ведения бизнеса и повышению деловой активности, а, следовательно, повышению собираемости налогов за счет увеличения количества субъектов малого предпринимательства, приносящих доходы в бюджет в виде уплачиваемых налогов. К дополнительным положительным аспектам упрощения налогового администрирования можно отнести увеличение количества самозанятых граждан, уменьшение административных барьеров, снижение безработицы. Усложнение же налоговой системы приводит к обратному эффекту, когда наблюдается закрытие малых предприятий и ликвидация предпринимателей. При этом понижение в рейтингах одновременно свидетельствует, что страна становится менее конкурентоспособной во всемирной системе налогообложения. В этой связи очень важно совершенствовать механизм налогового администрирования как основу эффективного функционирования системы налогообложения внутри страны и повышения конкурентоспособности налоговой системы за рубежом.

Совершенствование налогового администрирования в сфере малого бизнеса предполагает разработку и реализацию мероприятий, которые, с одной стороны, позволяют упростить систему налогового администрирования, сократить количество часов, затраченных налогоплательщиками на нахождение в налоговом органе. Одновременно налоговое администрирование позволяет применять специальные режимы для малого бизнеса и снизить административную нагрузку именно на малый бизнес. В различных странах используются различные механизмы упрощения налогового администрирования для микро- и малых предприятий, целый ряд механизмов может быть эффективно использован в Российской Федерации.

Петрова Н.А44
Петрова Н.А. Наше налоговое будущее // Налоговая проверка. 2015. N 2. С. 24 – 36.

[Закрыть]. отмечает положительные моменты реализации налоговой политики в области совершенствования налогового администрирования, к которым относит совершенствование института банковской гарантии, введение системы информирования банками налогового органа об открытии счетов, электронное декларирование НДС, а также возможность направления запросов налогоплательщику по электронным каналам связи. Вместе с тем, по мнению автора, подобные мероприятия не имеют целью совершенствование налогового администрирования в области налогообложения субъектов малого предпринимательства, а скорее, направлены на крупный бизнес. Субъекты малого предпринимательства в большинстве своем не перешли на электронный документооборот, не используют институт банковской гарантии, поскольку подобный механизм часто применяется при экспортно-импортных операциях, участии в государственных закупках, в которых принимает участие лишь небольшое число субъектов малого предпринимательства. Вместе с тем, введение электронного декларирования по НДС заставило многие компании отказаться от общей системы налогообложения ввиду необходимости проведения сверок взаиморасчетов с контрагентами перед подачей декларации, усиления контроля за подтверждением права на применение налоговый вычет по налогу на добавленную стоимость.

В этой связи перспективными направлениями развития налогового администрирования представляются следующие:

Упрощенный порядок декларирования и ведения учета

Для многих малых и микропредприятий актуальным является вопрос простоты ведения учета. К сожалению, в Российской Федерации налоговый и бухгалтерский учет достаточно сложны для предпринимателей и микропредприятий, имеющих в штате до 5 человек, субъекты малого предпринимательства предоставляют излишнюю информацию в налоговый орган, органы статистики, Пенсионный фонд, Фонд социального страхования. Субъекты малого предпринимательства вынуждены вести бухгалтерский учет наравне с крупными компаниями, разница состоит только в формах отчетности, а также в некотором упрощении бухгалтерского учета.

Вместе с тем, Лисун С.В. обращает внимание, что например, во Франции законодательно предусмотрено упрощение налогового администрирования для микропредприятий в части отказа от подачи налоговой декларации, а также ведении учета только закупок и финансовых поступлений55
Лисун С.В. Налоговая безопасность: российский и зарубежный опыт // Налоговое планирование. 2015. N 1. С. 7 – 18.

[Закрыть].

Наиболее простые методы бухгалтерского и налогового учета позволяют снизить нагрузку на малый бизнес, сделать ведение бизнеса наиболее привлекательным для всех слоев населения.

Использование кассового метода учета доходов и расходов

В Российской Федерации возможности применения кассового метода учета доходов и расходов имеют весьма ограниченное действие. Согласно статье 273 НК РФ организации имеют право применять кассовый метод, если выручка от реализации товаров (работ, услуг) этих организаций без учета налога на добавленную стоимость не превысила одного миллиона рублей за каждый квартал. Таким образом, право на использование кассового метода не имеют даже все субъекты малого предпринимательства, применяющие упрощенную систему налогообложения, поскольку порог доходов для целей применения упрощенной системы налогообложения значительно выше, чем для целей применения кассового метода учета доходов и расходов.

Однако в других странах, например, в Чехии, Великобритании кассовый метод получил значительное распространение, поскольку позволяет упростить для субъектов малого предпринимательства процедуру учета доходов и расходов для целей налогообложения. В Великобритании считается, что кассовый метод учета проще, чем традиционные методы бухгалтерского учета в сфере малого бизнеса, поскольку требует признания доходов и расходов при получении денежных средств, а кроме того, не предполагает уплаты подоходного налога в отчетном периоде66
https://www.gov.uk/simpler-income-tax-cash-basis/who-can-use-cash-basis

[Закрыть]. Кассовый метод может быть эффективно использован для индивидуальных предпринимателей, открытия партнерства, если доходы не превышают 83 000 фунтов в год, сохранение применения кассового метода также возможно до достижения дохода 166 000 фунтов в год при условии ведения традиционного бухгалтерского учета.

Уплата налогов третьим лицом

В целом ряде европейских стран в настоящее время упрощены процедуры уплаты налогов. В частности, для государства нет разницы в том, каким образом налогоплательщик исполняет обязанности по уплате налогов и сборов, при этом сама обязанность по уплате налогов должна быть исполнена, но уплату налогов может осуществлять как учредитель компании, работник, родственник налогоплательщика, бухгалтер, налоговый консультант, то есть любое лицо. Для уплаты налога и подтверждения факта уплаты налога за налогоплательщика не требуется наличие доверенности или передачи полномочий, поскольку задачи налоговой системы состоят не в определении субъекта, который обязан платить налоги, а в исполнении обязанности по уплате налогов всеми налогоплательщиками без исключения. Вместе с тем, в НК РФ (п.1 ст.45 НК РФ) предусмотрено, что налогоплательщик обязан самостоятельно исполнить обязанность по уплате налога, если иное не предусмотрено законодательством Российской Федерации о налогах и сборах. Таким образом, исполнение обязанности по уплате налога за налогоплательщика – субъекта малого предпринимательства третьим лицом не предусмотрено, и возможно только через законного или уполномоченного представителя. Вместе с тем, расширение круга лиц, которые имеют право уплачивать налоги и тем самым пополнить бюджет позволит упростить административные процедуры уплаты налогов.

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Сергей КалединНалоговое администрирование в сфере МБ

Сергей Каледин
Налоговое администрирование в сфере МБ