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For owners of small businesses and shareholders may raise the tax


Effective tax rate on dividends paid by the citizens offer to nearly half - from 9 to 13 percent. This bill on Monday went to the State Duma, the correspondent of "Fontanka".

If passed, it will suffer as business owners (LLC or JSC) and the minority shareholders of large companies. This will force some businesses to resort to "gray" schemes of income payment.

The tax rate on dividends to both corporate and private adult learning principles traditionally less common shareholders. This is due to the fact that they are paid out of profits of the company, which has already been deducted appropriate tax.
Until 2004, the shareholders (and members of LLC) - individuals pay tax on the dividends at the rate of 6 percent. At present, it is 9 percent of the payments.
According to the authors of the amendments, this low rate is "not consistent with the principles of universality and equality of taxation." Therefore, the State Duma Viktor Pautov, and Sergei Sergei Reshulsky Shtogrin offer tax dividends in a general way - at the rate of 13 per cent.

Such a move could drive business owners to conceal the legal fees.

For example, they can register as a business, and instead of paying dividends to himself off LLC reward for some service providers (eg, consulting). First, the amount will be credited to the cost and reduce the tax burden for the company. Second, instead of 13 percent of the income tax, the citizen (the owner of the company) would have to pay a flat tax of 6 per cent of revenues.
Such a scheme may be particularly relevant entities using the "simplified taxation." After all, in 2012, they will have
make payments to social funds (social and health insurance), and because the status of the entrepreneur will reduce the tax burden for payroll.

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