The tax system of the Republic of Belarus
The tax system of the Republic of Belarus is rather dynamic and constantly evolving towards optimisation of relationship between the taxpayers and the state.
The contemporary tax system of the Republic of Belarus provides for payment of taxes by natural and artificial persons.
Legal entities in the Republic of Belarus pay: the excise tax, the value-added tax, the extraordinary tax for liquidation of the consequences of the catastrophe at the Chernobyl NPP, the tax for the use of natural resources (ecological tax), payments for land, the state duty, the fee for the use of general-use motor roads, the tax for transit across the territory of national parks and reserves, the tax on immovable property, the income tax, the tax on dividends, and make other deductions to funds.
Individual entrepreneurs pay: the income tax, the value-added tax, the excise tax, the ecological tax, deductions into the social protection fund for the population and the fund on assistance to employment as well as other taxes in conformity with the current legislation.
Natural persons in the Republic of Belarus pay: the income tax, deduction to the social protection fund for the population, the tax on immovable property, the land tax and other payments.
Taxation of enterprises
According to the tax legislation of the Republic of Belarus in 2001 legal entities, including enterprises with foreign investment, as well as foreign legal entities conducting economic activities in the territory of the Republic of Belarus are taxpayers that are to pay the following taxes, duties and deductions.
Tax on profits - the rate of 30% from the profit was established by the Law of the Republic of Belarus "On Taxes On Incomes And Profits".
The value-added tax is collected from turnover from sale of commodities (work or services) in the territory of the Republic of Belarus in conformity with the Law of the Republic of Belarus "On Value-Added Tax" at the rates of 20%, 10% (according to the list of food products and children's products) and 0% (when products are exported). The zero rate is applied to export of transport services, construction and operations on processing of raw material imported into the country in exchange of finished products. The zero rate is also applied to export of commodities to foreign countries other than the CIS countries, Baltic States and states with which agreements have been made regulating issues of collection of indirect taxes according to the principle of the country of destination.
The rate of 20% is applied to turnover on sales of commodities from the Republic of Belarus: to Georgia, Russia and Turkmenistan.
Excise. In conformity with the Law of the Republic of Belarus "On Excise" (with due account of amendments and additions) the excise payers are legal entities: manufacturing excisable commodities; importing excisable commodities into the customs territory of the Republic of Belarus and/or selling excisable commodities imported into the customs territory of the Republic of Belarus.
As regards excisable commodities made from raw material imported to the Republic of Belarus in exchange of finished products, the excise payers are enterprises manufacturing such commodities (processing raw material). The list of excisable commodities and the excise rates are established by the Government of the Republic of Belarus. The list of excisable commodities includes alcoholic, tobacco, jewelry and fur products as well as automobiles and oil products.
Alcohol, alcohol-containing juice realised for the production of wine, liquid coloured vodka, alcohol dietary vinegar as well as raw alcohol for rectification strong drinks, soft drinks and medicines are not taxed with excise if the enterprises of the Republic have the right to produce them.
Excise is not paid on crude oil imported into the territory of Belarus.
Commodities are not taxable that are designed for production purposes and imported by artificial persons into the territory of the Republic of Belarus by contracts payment for which are made at the expense of foreign credits given against guarantee of the Government of the Republic of Belarus.
The tax on immovable property. The annual rate of the tax on immovable property is established at 1%. It is applied to the residual cost of the fixed production and non-production assets.
The land tax is mandatory for all landowners, land users, including land leasers and landowners.
The land tax is imposed on the following lands:
-agricultural lands,
-lands of centres of population,
-land belonging to industry, transport, communication and defence facilities and lands of other usage,
-lands of the forestry fund,
-lands of the water fund.
The size of the land tax is determined depending on the quality and location of the land lot and does not depend on the results of economic activities of the landowner or land user. The size of the land tax on agricultural land is determined according to the land cadastre assessment (a special table is used to determine the tax).
The ecological tax. The ecological tax is imposed on discharge (release) of contaminants into the environment as well as on the volume of extracted natural resources and the volume of processed oil and oil products.
The extraordinary tax and mandatory deductions into the state employment fund are to be paid by legal entities at 5% of the wages fund as a single fee.
Deductions to the social protection fund of the population constitute up to 35% of the wages fund.
The tax on incomes it to be paid by credit and financial institutions and insurance at the rate of 30%; by other legal entities on incomes from stock transactions - at the rate of 40%.
The tax on sale of automotive fuel is established by the Law of the Republic of Belarus "On The Budget Of The Republic Of Belarus For 2001" in the amount of 20% of the cost of sold automotive fuel.
Local taxes and duties. In conformity with the Law of the Republic of Belarus "On The Budget Of The Republic Of Belarus For 2001" the tax rates are to be established by local Councils of Deputies in the amounts not exceeding:
-on the tax on sale of commodities in the retail trade network - 5% from the revenues obtained from sale of commodities (work or services);
-on targeted fees and the advertising tax - 5% from the profit (income) remaining at disposal of the legal entity (together with the mentioned targeted fees and tax);
-on fees for the making (purchase) of wild plants (their parts), mushrooms, technical and medicinal vegetation raw materials - 5% from the cost of the volume of such making calculated from the average purchase price for this products in the relevant region; and for the resort fee - 3% from the cost of the resort services.
The tax to the economy stabilisation fund is collected at the rate of 2.5% of the revenues received from the sales of commodities, work or services.
The tax to the fund for support of agricultural producers is paid at the rate of 2% from the revenues (gross income) obtained from the sale of commodities, work or services.
Taxation of enterprises with foreign investments
Enterprises with foreign investments are to pay taxes, duties and deductions in conformity with the legislative acts of the Republic of Belarus and as provided for by the Law of the Republic of Belarus "On Foreign Investments In The Territory Of The Republic Of Belarus" and other legislation of the Republic of Belarus. Privileges, except for general privileges, cover foreign and joint enterprises when they are aimed at creating a favourable investment climate in the country.
Enterprises with the share of a foreign investor over 30% have a number of privileges on taxation.
Privileges on the tax on profits
The tax shall not be collected during three years from the time, when the profit is declared, including the first profitable year, from profits of enterprises with foreign investment when the share of the foreign investor in the authorised capital is over 30%, when such profits is received from sale of products (work or services) of their own manufacture, except for trade and trade and purchase activities.
The right to this privilege may be exercised by the enterprise when it received from the Chamber of Commerce and Industry of the Republic of Belarus the document confirming that these products (work or services) are products (work or services) of their own manufacture and if each participant has formed, during the year from the day of registration of the authorised capital, at least 50% of the amount stipulated by the documents of foundation and 100% before two years expire from the time of registration.
If enterprises with foreign investment manufacture products that are very important for the Republic, then the Government of the Republic of Belarus has the right, according to the list set by it, to reduce the tax rate on profits up to 50% for another period up to three years. However, if an enterprise with foreign investment is liquidated during the period of tax holidays or during three years after the completion of the period of tax holiday, then the enterprise is to pay the tax on profits for this period when it had tax holiday.
An enterprise with foreign investment has the right to form its reserve fund by reducing the balance profits by the amount of deductions into the reserve (insurance) fund in the amounts established in its foundation documents, but by not more than 25% of the actual formed authorised capital.
Taxable profits of joint and foreign enterprises is to be reduced by the amount of the profit used for financing capital investments for production purpose and housing construction as well as for repay of banks' credits received and used to these purposes.
Privileges on mandatory sale of currency
Enterprises with foreign investment with the share of the foreign investor exceeding 30% of their authorised capital, when they receive currency revenues from the sale of products (work or services) of their own, are not to make mandatory sale of these revenues in currency provided they observe the conditions stipulated by the legislation.
Privileges on customs fees and the value-added tax
When property in imported for the authorised capital, the part owned by the foreign partner is not liable to customs fees and the value-added tax provided this property:
-makes part of the production assets;
-is not liable to excise;
-is imported within the time periods established by the documents of foundation when the authorised capital was formed.
In case of sale of imported share of the authorised capital the enterprise loses the privileges. The customs fees and the value-added tax are collected according to the general procedure.
Foreign legal entities that are not conducting activities ion the Republic of Belarus through a permanent representation and obtaining incomes from sources in the Republic of Belarus and are resident of the country shall pay the tax at the rates:
-dividends - at the 15% rate;
-royalty - at the 15% rate;
-licenses - at the 15% rate;
-incomes from debts of any kind, in particular bonds (except for state bonds), bills, loans -(deposits, credits, use of temporarily free resources on accounts of the banks in the Republic of Belarus) - at the 10% rate;
-freight fees in connection with the international carriage - at the 6% rate;
-incomes from sale of commodities at exhibitions and fairs - at the 10% rate;
-other incomes - at the 15% rate.
The above tax rates are applied if otherwise is not mentioned in agreements on avoidance of double taxation.
As for 1.01.2001, the Republic of Belarus applied agreements on avoidance of double taxation made with Poland, Bulgaria, Sweden, India, Ukraine, Kyrgyzstan, Yugoslavia, Kazakhstan, Cyprus, Netherlands, Egypt, Russia, Switzerland, Uzbekistan, Tajikistan, Belgium and Slovakia.
Along with new agreements made by the Republic of Belarus, other agreements are applied made earlier by the USSR with other states. However, as new agreements made by the Republic of Belarus come into force, the agreements made by the USSR with the respective country become invalid.
Taxation of natural persons
In conformity with the Law of the Republic of Belarus "On Income Tax From Natural persons: the income tax is paid by citizens of the Republic of Belarus, foreign citizens and stateless persons.
This tax is collected by the progressive scale from the amount of taxable income received during the calendar year, is calculated and exacted monthly by incrementing total from the beginning of the year by enterprises paying incomes to natural persons depending on the amount of such incomes according to the differentiated rates 95 to 30%. Foreign and stateless persons without permanent residence in the country pay the 20% tax on incomes received from sources in Belarus (except for incomes from providing hired services).
Incomes obtained abroad by Belarusian citizens and by stateless persons and foreign citizens who stay permanently in the territory of the Republic are included into incomes liable to taxation in the Republic of Belarus. However, for the purpose of exclusion of double taxation the amounts of income tax paid abroad, provided it is confirmed by relevant documents, are counted when income tax is to be paid in the Republic of Belarus.
On completion of the calendar year natural persons who have obtained incomes from several sources are obliged to submit to tax authorities of the Republic of Belarus a declaration on the total annual income for the year not later than the 1st of March (and the detailed declaration before the 15th of April).
Налоговая система Республики Белоруссии
Налоговая система Республики Белоруссии является довольно динамической и постоянно развивается к оптимизации отношений между налогоплательщиками и государством.
Современная налоговая система Республики Белоруссии предусматривает оплату налогов естественными и юридическими лицами.
Юридические лица в Республике Белорусской платы: налог акциза, налог на добавленную стоимость, экстраординарный налог для ликвидации последствий катастрофы в Chernobyl NPP, налог для использования природных ресурсов (экологический налог), платежи за землю, государственную обязанность, плата за использование автострад общего использования, налог для транзита поперек территории национальных парков и запасов, налог на недвижимое имущество, подоходный налог, налог на дивиденды, и делает другое вычитание к капиталу.
Индивидуальные предприниматели платят: подоходный налог, налог на добавленную стоимость, налог акциза, экологический налог, вычитание в социальную защиту финансирует для населения и фонда на помощи занятости так же как другим налогам в соответствии с текущим законодательством.
Физические лица в Республике Белорусской платы: подоходный налог, вычитание к социальной защите финансирует для населения, налог на недвижимое имущество, земельный налог и другие платежи.
Налогообложение предприятий
Согласно налоговому законодательству Республики Белоруссии в 2001 юридические лица, включая предприятия с иностранными инвестициями, так же как иностранными юридическими лицами, проводящими экономические действия на территории Республики Белоруссии - налогоплательщики, которые должны заплатить следующие налоги, обязанности и вычитание.
Налог на прибыль - норму 30 от прибыли был установлен согласно Закону Республики Белоруссии "На Налогах На Доходы И Прибыль".
Налог на добавленную стоимость забран от товарооборота от продажи предметов потребления (работа или услуги) на территории Республики Белоруссии в соответствии с Законом Республики Белоруссии "На Налоге на добавленную стоимость" по нормам 20, 10 (согласно списку продовольственных продуктов и детских продуктов) и 0 (когда продукты экспортируются). Нулевая норма применена к экспорту транспортных услуг, строительства и операций на обработке сырья, импортированного в страну в обмене готовыми изделиями. Нулевая норма также применена к экспорту предметов потребления к зарубежным странам кроме стран СНГ, Балтийских государств и государств, с которыми соглашения были сделаны, регулируя проблемы собрания косвенных налогов согласно принципу страны предназначения.
Норма 20 применена к товарообороту на продажах предметов потребления от Республики Белоруссии: к Джорджии, России и Туркмении.
Акциз. В соответствии с Законом Республики Белоруссии "На Акцизе" (с должным счетом поправок и дополнений) плательщики акциза - юридические лица: производство облагаемых акцизным сбором предметов потребления; импортирование облагаемых акцизным сбором предметов потребления в таможенную территорию Республики Белоруссии и/или продавая облагаемые акцизным сбором предметы потребления, импортированные в таможенную территорию Республики Белоруссии.
Что касается облагаемых акцизным сбором предметов потребления, сделанных от сырья, импортированного в Республику Белоруссии в обмене готовыми изделиями, плательщики акциза - предприятия, изготовляющие такие предметы потребления (обрабатывающий сырье). Список облагаемых акцизным сбором предметов потребления и норм акциза установлен Правительством Республики Белоруссии. Список облагаемых акцизным сбором предметов потребления включает алкоголика, табак, драгоценности и продукты меха так же как автомобили и нефтяные продукты.
Алкоголь, содержа алкоголем сок, осознанный для производства вина, жидкость окрасила водку, уксус диеты алкоголя так же как сырой алкоголь для исправления, сильные напитки, безалкогольные напитки и лекарства не обложены налогом с акцизом, если предприятия Республики имеют право произвести их.
Акциз не платится на сырой нефти, импортированной в территорию Белоруссии. Предметы потребления не являются налоговыми, которые разработаны в целях производства и импортированы юридическими лицами в территорию Республики Белоруссии оплатой контрактов, за которую сделаны за счет иностранных кредитов, данных против гарантии Правительства Республики Белоруссии.
Налог на недвижимое имущество. Ежегодная норма налога на недвижимое имущество установлена в 1. Это применено к остаточной стоимости неподвижных активов производства и непроизводства.
Земельный налог принудителен для всех землевладельцев, пользователей земли, включая арендаторов земли и землевладельцев.
Земельный налог наложен на следующие страны:
-пахотные земли,
- страны центров населения,
-земля, принадлежащая промышленности, транспорту, коммуникации и средствам обслуживания защиты и странам другого использования,
-страны фонда лесоводства,
- страны водного фонда.
Размер земельного налога определен в зависимости от качества и местоположения партии земли и не зависит от результатов экономических действий землевладельца или сажает пользователя. Размер земельного налога на пахотной земле определен согласно оценке кадастра земли (специальный стол используется, чтобы определить налог).
Экологический налог. Экологический налог наложен на разгрузку (выпуск) загрязнителей в окружающую среду так же как на объеме извлеченных природных ресурсов и объема обработанных нефтяных и нефтяных продуктов.
Экстраординарное налоговое и принудительное вычитание в государственный фонд занятости нужно заплатить юридическими лицами в 5 из фонда заработной платы как единственная плата.
Вычитание к социальному фонду защиты населения составляет 35 из фонда заработной платы. Налог на доходы это, чтобы быть заплачен в соответствии с кредитом и финансовыми учреждениями и страхованием по курсу 30; другими юридическими лицами на доходах от сделок запаса - по курсу 40.
Налог в продаже автомобильного топлива установлен согласно Закону Республики Белоруссии "На Бюджете Республики Белоруссии На 2001" в количестве 20 из стоимости проданного автомобильного топлива.
Местные налоги и пошлины. В соответствии с Законом Республики Белоруссии "На Бюджете Республики Белоруссии На 2001" налоговые ставки должны быть установлены местными Советами Представителей в количествах, не превышающих:
- на налоге в продаже предметов потребления в сети розничной продажи - 5 от доходов, полученных от продажи предметов потребления (работают или услуги);
- на платах, для которых предназначаются, и рекламном налоге - 5 от прибыли (доход), остающийся в избавлении от юридического лица (вместе с упомянутыми платами, для которых предназначаются, и налогом);
- на платах за создание (закупка) диких заводов (их части), грибы, техническое и лекарственное сырье растительности - 5 от стоимости объема такого создания, вычисленного от средней закупки цена за это продукты в уместной области; и за плату курорта - 3 от стоимости услуг курорта.
Налог к экономике stabilisation фонд забран по курсу 2.5 из доходов, полученных от продаж предметов потребления, работы или услуг.
Налог к фонду для поддержки сельскохозяйственных производителей платится по курсу 2 от доходов (доход брутто) полученным от продажи предметов потребления, работы или услуг.