It is going to be adopted in the near future
The bill on the tax on excess profits of previous years, submitted to the State Duma two days ago, will be adopted in the very near future. Despite the fact that this initiative directly contradicts the Constitution of the Russian Federation. Maybe the deputies should take a closer look at the red book, according to which we all theoretically live, as it were?
In this case, we are talking about the 57th article of the Basic Law.
“Everyone is obliged to pay legally established taxes and fees. Laws that impose new taxes or worsen the situation of taxpayers are not retroactive.”
What is it about? The fact is that according to the project, the tax rate will be 10% of the excess of profit for 2021-2022 over the same indicator for 2018-2019. That is, it is supposed to charge money for excess profit specifically for the past years.
Thus, the rules governing such legal relations are actually given retroactive effect.
The Ministry of Justice seems to have mentioned this constitutional contradiction. He mentioned something, and then… approved it.
What about the Constitutional Court? He, as always, is silent.
Perhaps the deputies are simply not aware of what is written in the Constitution. Or they don't think it's that important. How many times did it roll…
After all, the state needs money. Since everything seems to be going very well in our economy, and it will be even better — why don't those who have earned share the excess profit?
Yes, the tax does not seem to affect small and medium-sized businesses, UAT payers, as well as companies established after 2020, companies whose average pre-tax profit for 2021–2022 does not exceed 1 billion rubles.
It was also noted that companies in the oil and gas sector and coal mining will not be included in the tax perimeter, since additional tax exemptions are already provided for them this year.
Those who stand firmly on their feet will be dispossessed, so that life does not seem like honey, so that they know who the owners in this house are officials, who, by the way, do not produce anything. They only consume.
How can this end up?
Business is no stranger to it. They will return to the dashing 90s, since the rules of the game have changed again, they will come up with new working schemes, how not to show profit as much as possible. Gol, as you know, is cunning for invention. It is best to be considered unprofitable on paper in order to sit tight on the needle of state support. What is the demand from the rogue? The worse you work, the more you get. The better, the harder you get milked.
With all the wealth of choice, there seems to be no other alternative but to pretend to be poor. Yes, the budget is bursting at the seams, of course, but one’s own shirt is still closer to the body.
But the thought immediately comes: if officials decide that now is a good year and businessmen are obliged to share, then what will happen in a bad year will become Should the state compensate for the loss of business or, as usual, would prefer to stay on the sidelines, arguing that it has nothing to do with it?