The bill "About Local Taxes and Fees" No. 3532 of December 22, 2008 caused a huge resonance among the businessmen paying market collecting. In many cities of Ukraine passed protest actions against such innovations. And Nikolaev wasn't an exception about what spoke and wrote many mass media.
The opinion on the matter was expressed by the deputy of the Nikolaev city council Vadim Merikov who represented interests of the Nikolaev businessmen during carrying out public hearings of the bill of Ukraine "About local taxes and fees" which took place on January 20, 2009 in Committee of the Verkhovna Rada of Ukraine concerning tax and customs policy.
Vadim Merikov: - Really, the bill adopted in the first reading provides considerable changes in the legislation.
At the heart of the project there was an idea of essential reduction of the list of local taxes and fees and improvement existing, including, market collecting.
The most important innovation is connected with change of approach in the taxation and to market collecting, planned to give it the tax status. Payers defined persons who are owners or tenants of the land plots with the corresponding purpose.
Basic size established 1 sq.m of the area of the land plot of the market for each day of implementation of trade in the amount of 0,25 percent to 2,5 percent of minimum wage for January 1 of tax year.
Concrete development and the statement of a scale of rates of a market tax is a competence of local governments. At direct definition of a rate (according to the accounting of the boundary sizes determined by the law) types of sold production and a site of the market (land plot) have to be considered.
Thus calculation of a tax included not exclusively occupied space of a trade place, and and the territory occupied with passes, drives, left-luggage offices, public places, household, administrative and other constructions.
As a result this offer was consolidated, in fact, to a repeated payment for the earth.
Also open there was a question why such tax on the area has to act on the markets, and outside the market isn't present? Why shopping centers which in the same way, as well as the markets, provide floor spaces are exempted from such payment? At simple calculations it was visible that change of rates of the market collecting, provided in the bill, increases in comparison with existing on the average from 10 to 30 times.
Owing to what rather big fluctuation of rates could become the reason of deepening of those negative processes which became realities of today. Corruption, leaving in a shadow of businessmen, the activity termination, refusal of new registration and, as a result, spontaneous trade which delivers today many problems as to bodies sanitarno - epidemiological station (if it is a question of sale of food), and to local authorities. After all at spontaneous trade are absent the appropriate organization of activity as a whole. Beginning from garbage removal and finishing observance of provisions of the law "About protection of the rights of consumers".
Today the situation and is so enough difficult. Purchasing power of Ukrainians because of crisis and loss of workplaces sharply decreased.
It should be noted that in the markets today carry out trade activity more than 1 million citizens, to them it is necessary to add members of families who are on their contents. Rash changes can lead to negative consequences for a huge number of representatives of the small and medium business working at the markets of Ukraine.
Owing to what million businessmen in the most difficult conditions of today can remain without work and without means of support. And the increase in tax pressure at the markets finally will pour out not in increase in receipts in local budgets, and to closing of the markets. In result and without that poor budgets will receive less so sharply necessary means, and businessmen will appear behind line.
In Kiev during carrying out the komitetskikh of hearings, at discussion of the bill, representation of an economic justification and the concept of introduction of offered model of the local taxation disputes and discussions were hot, but the main thing - dialogue turned out constructive.During carrying out public hearings - addresses of People's Deputies, remarks of representatives of public organizations (associations of the markets, associations of business owners, the trade-union organizations of businessmen and workers of trade, associations of employers) are considered, conclusions and expert opinions are heard.
The government position in the matter was expressed in one - to remove tax loading from businessmen and not to allow the additional pressure upon them.
BYuT fraction in the Supreme Council and the Prime minister - the minister of Ukraine Yulia Timoshenko raised a question of a rejection of this bill for the purpose of immediate revision of rates of a market tax. And it is the most important task. The sum of the general payment of a market tax in the conditions of the crisis phenomena has to be much less. And as a whole, concerning calculation of rates of local taxes and fees, they have to be calculated so that at the first stage not to lead to increase in tax loading at payers of taxes, and increase in the nominal sum of tax payments has to happen to national economy growth.
Making decision on creation of the working group on completion of the bill and to modification of it was a result of a meeting. Further carrying out four meetings but only then, after the account and working off of all remarks, the bill can be presented for repeated discussion is planned.
Need of reforming of system of local taxes and fees really exists. The bill necessary, but it demands considerable system completion for the purpose of introduction of transparent and clear procedures of administration of local taxes and fees at preservation (instead of increase) existing level of tax loading. During such economically difficult period in which are the country and citizens as now, we are obliged to guarantee at least a security minimum to the people, independently created to ourselves workplaces and thus transferring means into local budgets for a uniform tax and the fixed patent.
The bill it is necessary to provide the norms excluding, in - the first, ambiguous interpretation of these or those points of the Law, indistinct formulations, terms which in practice can lead to the double taxation. In - the second, completely to exclude possibility of abuses at acceptance and the approval by local governments of a scale of rates. The factors influencing establishment of this or that size of a tax have to be accurately registered.
Now laborious work with representatives of public organizations, trade-union committees, businessmen on places is necessary.