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Файл:Basics of entrepreneurship in the motor transport industry. Study guide
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8. TAXATION OF SMALL BUSINESS
PTS
STS
GTS
Patent = Tax
cost depends on the
number of cars or
number of seats
in the car
6 % or ≤ 15 %
from income or the
difference between
income and expenses
20 % on profit
13 % personal
income tax
Special conditions and mitigations
The same
rules for all
ENTITIES IN ROAD TRANSPORT
Motor transport enterprises can use both the general taxation system
(GTS) and special tax regimes (simplified taxation system (STS) «Income»,
simplified taxation system «Income minus expenses», patent taxation system
(PTS) to conduct business (Fig. 8.1).
Municipal carriers are an exception; they are allowed to use only the
general system (Chapter 26.2, Article 346.12, paragraph 17 of the Tax Code of
the Russian Federation) [22].
Fig. 8.1. Taxation systems used at the motor transport enterprises
The general taxation system (GTS) means the general working conditions
for entrepreneurs and organizations that do not have the right to use special
taxation regimes, or for which, for some reason, it is not profitable to switch to
special regimes.
In the general taxation system, unlike the special ones, there are no
restrictions on the types of activities, the number of employees, or the amount of
income. That is, any entrepreneur or organization can work under the general
system, and there is no need to meet any conditions or restrictions.
There is also no need to specifically switch to general taxation. If an
organization or individual entrepreneur has not submitted an application to
the tax office to apply another regime, they are automatically on the general
one. Under the general taxation system, they pay more taxes, and therefore
accounting and reporting are much more complicated and voluminous than
under other regimes. This is the most significant drawback of the general
system [23].
The income tax under the general rules is 20 % for organizations and
13 % of income for entrepreneurs. The new beneficiaries include IT companies,
they are allowed to pay no more than 3 %, with 0 % going to the regional
budget. The full list of beneficiaries can be found in Art. 284-284,6 of the Tax
Code of the Russian Federation. The rest of the organizations send 17 % to the
federal budget and 3 % to the regional budget. Entrepreneurs fully finance the
budget at the place of registration by 13 %.
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According to the source [24], when transporting passengers at established
rates by urban and public transport, no VAT arises by virtue of subparagraph 7
of paragraph 2 of Article 149 of the Tax Code of the Russian Federation. Thus,
it becomes profitable to use the general taxation system.
The procedure for taxation of VAT on transport services deserves special
attention. VAT is charged on transport services depending on who provides
them and where they are carried out. Tax legislation provides for VAT levy on
transport services at all possible rates, and some rules allow not to charge this
tax at all. For some types of transport, when carrying out several types of
transportation, VAT is established at a rate of 10 and 20 %.
In accordance with paragraph 1 of Article 164 of the Tax Code of the
Russian Federation, sellers apply VAT taxation on transport services using a
0 % rate when carrying out:
international transportation of goods with a point of
departure/destination outside the Russian Federation, including transport and
forwarding services by sea and river transport, mixed-type vessels, aircraft, rail
and road transport;
transportation of oil and natural gas outside the Russian Federation or
into the territory of the Russian Federation;
services for the transportation of goods placed under the customs transit
regime;
transportation of passengers and baggage with a point of
departure/destination outside the Russian Federation;
passenger transportation by rail in suburban traffic in the Russian
Federation (in the period from Jan 01, 2015 to Dec 31, 2029);
transportation of passengers and baggage by public rail transport in
long-distance traffic in Russia (from Jan 01, 2017 to Dec 31, 2029);
domestic air passenger and baggage transportation with
a departure/destination point in the territory of the Republic of Crimea or the
city of Sevastopol, as well as in the territory of the Kaliningrad region.
The 0 % VAT rate can be waived in a number of cases. The President of
Russia signed a law that makes it possible to waive the 0 % VAT rate (Law of
Nov 27, 2017 No. 350-FZ) [25].
Starting in 2018, taxpayers may not apply the «zero» VAT rate when
exporting goods, as well as when transporting them. This can be done on the
basis of an application.
The law also establishes that the 0 % rate can be applied to the sale of
goods exported under the re-export customs procedure.
In addition, the law contains provisions on how to confirm the 0 % rate
for international postal items.
According to paragraph 3 of Article 164 of the Tax Code of the Russian
Federation, in all other cases, sellers using the general tax regime impose VAT
on transportation services at a rate of 20 %. When a Russian organization
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provides transportation services under an agreement with a foreign organization
that does not have a representative office in the territory of the Russian
Federation, if the destination and departure points are located in the territory of
the Russian Federation, by virtue of the provisions of subparagraph 4.1 of
paragraph 1 of Article 148 of the Tax Code of the Russian Federation, the
Russian organization must accrue and pay VAT to the budget at a rate of 20 %.
Another case of applying the 20 % rate on transportation services is when
a foreign carrier that does not have a representative office in the Russian
Federation provides services to a Russian organization or individual
entrepreneur in the territory of the Russian Federation. In this situation, the
Russian company – the customer of the services has the responsibility of a tax
agent: according to subparagraph 4 of paragraph 1 of Article 148 of the Tax
Code of the Russian Federation, the place of provision of these services will be
determined by the location of the buyer of the services – a Russian organization
that is obliged to withhold VAT from the cost of services at a rate of 20 % and
transfer it to the budget.
It should be noted that transportation services can be provided both under
a contract for the supply of any product and under an agency agreement. It
should be borne in mind that in the case where the cost of transportation services
is subject to reimbursement by the buyer, they cannot deduct VAT on them [28].
In the case of concluding agency agreements, the carrier charges VAT only on
the amount of remuneration [29].
In addition, if there is an agency agreement, the seller of the goods,
purchasing these services on its own behalf, acts as an agent (commission
agent) for transport services, therefore, in addition to the invoice for the
goods, it also issues the buyer an invoice for this service. Moreover, in this
invoice, in line 2, it indicates not itself as the seller, but the transport
company (its full or abbreviated name) that delivered the goods
(subparagraph «c» of paragraph 1 of the Rules for filling out an invoice used
in calculating value-added tax) [26].
In a situation where, within the framework of an agency agreement,
a Russian company or individual entrepreneur acts as an agent (commission
agent) for transport services, being on the simplified tax system, the obligation
to calculate and pay VAT follows from the provisions of subparagraph 1 of
paragraph 5 of Article 173 of the Tax Code of the Russian Federation.
The simplified taxation system (STS) is the most popular among
individual entrepreneurs. The advantages of the simplified system include the
following conditions:
only the simplified tax system is paid on income – once a quarter;
once a year it is necessary to report on the simplified tax system
declaration.
There are 2 types of the simplified tax system: simplified tax system
«Income» and simplified tax system «Income minus expenses».
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With simplified tax system «Income», the tax rate depends on the amount
of revenue and the number of employees:
the number of employees is no more than 100 people inclusive, and the
maximum income is 154.8 million rubles, a rate of 1 to 6 % is applied;
if the number of employees is from 101 to 130 people inclusive, and the
annual income is from 150 to 200 million, a rate of up to 8 % is applied from the
quarter in which the limit was exceeded until the end of the year.
The final rates depend on the decision of regional authorities and special
conditions.
Under the simplified tax system «Income minus expenses», the tax rate is
determined as follows:
if there are no more than 100 employees inclusive, and the annual profit
does not exceed 154.8 million rubles, the rate may be from 5 to 15 %;
if the number of employees is from 101 to 130 people, and the amount
of income is from 154,8 to 200 million, the rate will be 20 %.
Among others, there is a patent taxation system (PTS). It is established by
the Tax Code, put into effect by laws of the constituent entities of the Russian
Federation and applied in the territories of the specified constituent entities of
the Russian Federation. Based on subparagraphs 10 and 11 of paragraph 2 of
Article 346,43 of the Tax Code of the Russian Federation, the PTS is applied by
individual entrepreneurs in relation to entrepreneurial activities in the provision
of motor transport services for the transportation of goods by road and for the
transportation of passengers by road.
The transition to the patent taxation system or return to other taxation
regimes by individual entrepreneurs is voluntary.
From Jan 01, 2021, the amendments provided for by Federal Law No.
373-FZ of Nov 23, 2020 came into force:
1. Payers are granted the right to reduce the amount of tax calculated for
the tax period by insurance premiums;
2. The list of types of activities in respect of which the PTS can be applied
has been expanded: parking lot operations, repair, maintenance and washing of
vehicles.
For cargo transportation, it is only available to individual entrepreneurs.
The advantages of this regime are as follows:
a simple procedure – you need to purchase a patent for a certain period
and conduct your business during this time;
no obligation to submit reports to the tax office and pay taxes separately.
The general features of the PTS are as follows:
the maximum number of employees should not exceed 15 people;
the amount of the patent for the year is calculated as follows: 6 % of the
potential maximum income of the entrepreneur for this type of activity;
from the beginning of the year, the entrepreneur can earn a maximum of
60,000,000 rubles for all acquired patents.
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More specific conditions for the use of this system depend on the region.
Since 2021, they have the right to set the maximum income threshold at their
own discretion [26].
On the PTS, you can reduce the tax amount by the amount of
contributions, but not more than half [23].
The application of the patent taxation system provides for exemption from
the obligation to pay (clauses 10, 11, Article 346,43 of the Tax Code of the
Russian Federation):
1. Personal income tax. In terms of income received from types of
entrepreneurial activity to which the patent taxation system is applied.
2. Property tax of individuals. In terms of property used in the
implementation of types of entrepreneurial activity to which the patent taxation
system is applied.
3. VAT. With the exception of VAT payable:
when implementing types of entrepreneurial activity to which the patent
taxation system is not applied;
when importing goods into the territory of the Russian Federation and
other territories under its jurisdiction;
when performing transactions taxable in accordance with Articles 161
and 174.1 of the Tax Code of the Russian Federation.
The provisions of Chapter 26,5 of the Tax Code of the Russian Federation
do not prohibit individual entrepreneurs from combining several taxation
regimes. When applying the patent taxation system and carrying out types of
entrepreneurial activities for which an individual entrepreneur applies a different
taxation regime, the individual entrepreneur is obliged to keep records of
property, liabilities and business transactions in accordance with the procedure
established within the framework of the applied taxation regime (clause 6,
Article 346.53 of the Tax Code of the Russian Federation) [27].
A document certifying the right to apply the patent system is a patent for
the implementation of 1 type of activity that is valid on the territory of the
municipality, urban district, city of federal significance or constituent entity of
the Russian Federation that is specified in the patent (clause 1, Article 346,45 of
the Tax Code of the Russian Federation).
The patent is valid for 1 to 12 months. The patent is issued from any date
of the month specified by the individual entrepreneur in the application for the
patent, for any number of days, but not less than a month and within the
calendar year of issue. To obtain the patent, an individual entrepreneur must
submit an application for the patent to the tax authority in the form approved by
the order of the Federal Tax Service of Russia.
In this case, individual entrepreneurs also have the right to apply for the
patent using the appropriate form.
Let's consider the procedure for obtaining the patent. An application for
the patent must be submitted no later than 10 days before the start of applying
the patent taxation system. When carrying out activities at the place of
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residence, the application is submitted to the tax authority at the place of
residence. In the case of carrying out activities on the territory of a municipality,
urban district, city of federal significance or subject of the Russian Federation in
which the entrepreneur is not registered for tax purposes, the application is
submitted to any territorial tax authority of the municipality, urban district, city
of federal significance or subject of the Russian Federation at the place of the
planned implementation of entrepreneurial activity by the individual
entrepreneur.
An individual entrepreneur who has lost the right to apply the patent
taxation system or has ceased entrepreneurial activity in respect of which the
patent taxation system was applied before the expiration of the patent, has the
right to switch again to the patent taxation system for the same type of
entrepreneurial activity no earlier than from the next calendar year (paragraph 2
of Article 346,45 of the Tax Code of the Russian Federation).
The application may be submitted in person or through a representative,
sent by post with a list of attachments, or transmitted electronically via
telecommunications channels.
Within 5 days from the date of receipt of the application for a patent, the
tax authority is obliged to issue a patent to the individual entrepreneur or notify
him of the refusal to issue a patent (clause 3, Article 346.45 of the Tax Code of
the Russian Federation). Notification of the refusal to issue a patent is
communicated to the individual entrepreneur within five days after the decision
to refuse to issue a patent is made.
The grounds for refusal to issue a patent are:
1. Inconsistency in the application for a patent of the type of
entrepreneurial activity with the list of types of entrepreneurial activity for
which the patent taxation system has been introduced in the territory of
a constituent entity of the Russian Federation.
2. Indication of the patent validity period that does not correspond to
paragraph 5 of Article 346.45 of the Tax Code of the Russian Federation
(a patent is issued at the choice of an individual entrepreneur for a period of one
to twelve months inclusive within a calendar year).
3. Violation of the condition for transition to the patent taxation system
established by the second paragraph 8 of Article 345.45 of the Tax Code of
the Russian Federation. An individual entrepreneur who has lost the right to
use the patent taxation system or has ceased entrepreneurial activity for which
the patent taxation system was applied, before the expiration of the patent,
has the right to again transition to the patent taxation system for the same
type of entrepreneurial activity no earlier than from the next calendar year
(paragraph 2 of paragraph 8 of Article 346.45 of the Tax Code of the Russian
Federation) [52].
4. The presence of arrears in tax payable due to the application of the
patent taxation system.
5. Failure to fill in mandatory fields in the application for a patent.
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Registration of an individual entrepreneur as a taxpayer using the patent
taxation system is carried out by the tax authority to which he applied for
a patent, on the basis of the said application, within five days from the date of its
receipt (clause 1 of Article 346.46 of the Tax Code of the Russian Federation).
The date of registration is the date of commencement of the patent. The amount
of tax does not depend on the amount of income actually received by the
individual entrepreneur and is determined based on the amount of the potential
annual income established for each type of activity [49].
If the patent is issued for a period of less than a calendar year, the tax
period is recognized as the period for which the patent is issued. In the event of
termination of entrepreneurial activity in respect of which the patent taxation
system was applied before the expiration of the patent, the tax period is
recognized as the period from the commencement of the patent until the date of
termination of such activity [26].
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9. A PROJECT AND A PROJECT TEAM
Operational team
Project team
Similar products or services
Unique products or services
Serves to ensure the normal
flow of business
Aimed at achieving a
specific goal
Continuing in time,
repeating process
Strictly limited
in time
Continues to work,
receiving new tasks
Completes work after completing
specific assigned tasks
Permanent teams
Temporary teams
Management processes
are stable and debugged
Management processes require
definition and coordination
9.1. Concept of a project and a project team
A project (in management activities) (from Latin ‘projectus’ – ‘thrown
forward, protruding, standing out’) is a temporary undertaking aimed at creating
a unique product, service or result.
A team is a group of people united by one goal. There are permanent
teams, they work in operational activities. And there are temporary teams, they
work on projects.
An operational team consists of specialists who perform repetitive
operations to achieve a repeatable result (product or service), aimed at ensuring
the normal flow of business. Specialists work in one department. In such a team,
there is a hierarchy and responsibilities are assigned, there is a formal leader or
manager. Each employee has goals within their team and most often has their
own key performance indicators, which are a priority for them. All processes are
stable and debugged.
A project team consists of cross-functional specialists who are united for
the one-time creation of a finished unique product or service. This becomes their
key goal. The team is assembled specifically for the project and disbanded after
its completion. In such a team, at the start, roles, processes, and a list of tasks to
be completed on the project are agreed upon.
The differences between the operational and project systems are presented
in Table 9.1.
Table 9.1
Differences between the operational and project teams
Situation: the project is gradually starting to gain momentum. It has been
determined what approach will be used for its implementation. Everything is
starting to fall into place and acquire more specific boundaries. Now the
question arises: «What specific tasks are included in the project manager's area
of responsibility? What should they know and be able to do in order to lead
themselves and their team to a successful result?» By strengthening their
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expertise and pumping up their skills, one can begin to cope better with the
main tasks.
A project manager is a person to whom the customer or investor
delegates authority to manage work within the project: planning, control and
coordination of the work of all project participants.
There are some areas around which the main tasks of the project manager
are built.
The tasks of the project manager, as a rule, are concentrated around the
following areas of responsibility:
Planning
Evaluating the volume of necessary work, analyzing the possible
workload of the team, determining the deadlines for completing tasks and
creating a clear plan for the implementation of the project.
Budget management
Responsible for ensuring that the project stays within budget. Regularly
reviewing how resources are being used and reallocating them as needed.
Coordination
Organizing the work of team members, monitoring tasks that must be
completed in a certain sequence, and ensuring that the actions of everyone
working on the project are coordinated.
Communication with project participants
Communicating with other project participants (e.g., the customer), and
ensuring that all team members have all the information they need to do their
work.
Document management
Maintaining project documentation. Collecting data and compiling
reports.
Time management
Making sure that all tasks are completed on time and that work is carried
out according to schedule.
Dealing with changes
Preparing an action plan in case of changes (in the scope of work,
customer requirements, etc.) and making the necessary adjustments to the
project plan if such changes occur.
Risk management
Identifying and evaluating events that could potentially lead to project
failure, and taking necessary actions to prevent them.
Team building
Maintaining team spirit and motivating participants to work effectively.
The project manager's responsibilities include many aspects that are directly
related to communication and organizing effective team communication. And this
must be done in such a way that each participant knows the overall goal, their tasks,
and at the same time there is room for new ideas. All these processes are mainly
carried out at all kinds of planning meetings, gatherings, briefings, conferences, and
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so on. This is where problem solving, brainstorming, setting tasks, distributing
them, and summing up take place.
Interesting fact: according to research, specialists spend 21 % of their
working time on meetings. And they also believe that at least a quarter of the
time allocated for meetings is wasted.
Thus, this once again proves that the ability to properly conduct regular
and important meetings is at the top of the required skills of a project manager.
9.2. Five stages of the project life cycle
Stage 1. Project initiation
At this stage, the project manager and their team should consider the
project in general terms and assess the prospects. First of all, you need to
understand whether it is worth taking on. To do this, one need to:
create a business scenario;
define the benefits of its implementation;
specify the necessary resources;
formulate the criteria by which it will be assessed, and success
indicators.
When the team has done all of the above, it is time to ask oneself whether
the project is feasible and whether it is worth taking on.
If yes, the team should get project approval (if necessary) and move on to
the next stage. If not, the team should start over and think about other ways to
solve the problem.
Stage 2. Project planning
At this stage, the project manager needs to discuss a specific action plan
for the project with the team.
It is better not to take shortcuts at the expense of quality. Effective planning
can prevent many of the main causes of project failure, including: inadequate vision
of the prospect and goal, poor communication, and inaccurate estimates. At this
stage, the project manager and their team answer the following questions.
What is the purpose of the project?
What are the key performance indicators (KPIs)?
What is the scope of the project?
What is the budget?
What are the risks?
Who from the team will be involved?
What tasks will be set?
What milestones need to be completed?
One of the important points of planning is risk management. These
include factors that can affect the course of the project.
Risks are divided into categories:
by probability of occurrence (will it happen or not) and
by impact on the process (low or high).
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