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XVI conference

О необходимости дифференцированного подхода к налогоплательщикам

Sadulaeva R.S., Yusupov M.V.¹

364051, Grozny, avenue Ordjonikidze 3/16

¹454100, Chelyabinsk, 40 years of Victory, 10/77

1 pp. (accepted)

The parliament of the Chechen Republic (CR) in 2007 accepts two tax laws - about the tax to property of the organizations and the transport tax which are based on a principle of the differentiated approach to tax bearers, and takes into account their actual ability to pay taxes.

In the Chechen Republic before coming into force of the republican law, the rate of the tax to property - 1 % operated uniform for all enterprises and the organizations. Thus « under one comb cut » and the oil-extracting enterprises which never lived in misery, and agricultural productions which for two wars have been razed to the ground, and small business which in the Chechen Republic only just arises.

During work above the bill experts of Management ФНС the Russian Federation on CR have suggested to redistribute tax loading in view of unequal economic conditions in which during the post-war period there were enterprises and the organizations of various branches. The idea has met full understanding and support of members of parliament. The law accepted by deputies has defined(determined) 4 kinds of activity for which the maximal size of the tax rate is established on property - 2,2 %. It is extraction and transportation of hydrocarbons, electric power industry and a railway transportation which due to the monopoly position objectively are in more favourable conditions. For the enterprises and the organizations of many branches of economy of post-war republic the tax rate makes 0 %.

The life has shown efficiency of such tax policy. If for 11 months 2006 in budget CR has acted(arrived) 62,4 million roubles from the tax to property, for the similar period of 2007 - 109,8 million roubles. Thus, growth of receipts from this kind of taxes has made 76 %, and it in spite of the fact that the most part of the Chechen enterprises and the organizations - about 95 % - are completely released (exempted) from payment of the tax to property. Having economy on this tax, they could direct more means for the development, in particular, to increase fund of a payment.

The tax policy of the state should stimulate, instead of brake development of managing subjects. It is necessary to create favorable conditions for work of all without exception of branches, including using the differentiated approach to the taxation.

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