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Малый бизнес должен ликвидировать посредника как класс

Опубликовано 13.05.2005 автором Михаил Лусников в разделе комментариев 44

Ленинский лозунг «Фабрики – рабочим!» в наши дни должен звучать так: «Средства производства из рук посредников малому бизнесу».
В подавляющем большинстве стран средства производства малого бизнеса (парикмахерские, кафе, пошивочные и ремонтные мастерские, фотоателье, магазинчики и т. п.) принадлежат тем, кто в них и работает. При этом хозяин таких средств производства, как правило, работает сам с привлечением всех членов своей семьи. Иногда и с привлечением наемных работников. Но это уже бизнес более развитый, не начинающий.
Но главное заключается в том, что собственник любого малого бизнеса, как правило, является собственником и зданий, и оборудования, на котором работает.
В России же все наоборот: хозяин здания и оборудования чаще всего сам не работает, а лишь сдает все это в аренду малому бизнесу (арендаторам).
Причем, действующая система налогообложения поощряет деятельность посредников от бизнеса (арендодателей).
Действующая власть толкует такой налоговый режим как единый налог на вмененный доход как обязательный для применения в таких видах деятельности как все бытовые услуги населению и розничная торговля с общественным питанием в залах площадью до 150 кв. метров. Это и есть весь малый бизнес.
Так вот, по мнению действующей власти весь малый бизнес должен платить налог не с полученной выручки, а 15% с вмененного властью дохода. А вмененный доход рассчитывается применительно к усредненным условиям деятельности. Усредненные же условия деятельности не могут быть выполнены начинающим предпринимателем. Это и понятно: начинающий предприниматель, чаще всего, первые несколько месяцев работает себе в убыток, а по действующей системе единого налога на вмененный доход, налог в одинаковом размере должен уплачиваться как уже устоявшимся крупным бизнесом, так и бизнесом малым, начинающим.
Посредники же от бизнеса (арендодатели) вправе работать на упрощенной системе налогообложения, позволяющей им уплачивать налог не с вмененного дохода, а с фактически показываемой в налоговой декларации выручки от арендной платы, взимаемой с мальков - арендаторов. Причем, многие арендодатели эту выручку занижают.
Таким образом, арендодатели заведомо оказываются в более выгодных условиях, чем арендаторы, поскольку арендаторы должны уплачивать налог с вмененного дохода, а арендодатели – с фактически полученного, иногда и заниженного. Все это позволяет арендодателям вкладывать полученный доход в строительство все новых зданий и оборудования, а мальки, вынужденные платить и государству единый налог с вмененного дохода, и арендную плату арендодателю, - лишаются права на равные условия конкуренции со своими арендодателями по вложению свободных средств в развитие своего дела. При этом мальки не имеют права уменьшать уплачиваемый государству налог на сумму арендной платы, чем и пользуются недобросовестные арендодатели, умышленно занижающие по договоренности с арендаторами размер взимаемой с мальков арендной платы.=
Оппозиция, претендующая на ответственное отношение к экономике страны должна заявить о том, что налогообложение арендаторов и арендодателей должно быть в корне изменено на прямо противоположные условия. С правом малого бизнеса засчитывать в уменьшение подлежащего уплате государству налога всю сумму арендной платы и всех коммунальных и других платежей, связанных с ведением бизнеса, без всяких ограничений. Например, сегодня малый бизнес, проводящий большой объем работ по приведению в нормальное состояние арендуемого помещения, без согласия арендодателя (того же муниципалитета) не вправе зачесть в счет арендной платы стоимость проведенного ремонта.
Необходимо уменьшать подлежащий уплате арендатором государству налог на всю стоимость необходимых ремонтных работ, выполненных как самим арендатором, так и третьими лицами по поручению арендатора. С соответствующей обязанностью арендодателя увеличивать стоимость имущества, подлежащего обложению налогом на имущество, на сумму неотделимых улучшений арендуемого помещения.



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