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Выступление М. Мишустина на заседании Гайдаровского форума 2014

Мишустин Гайдаровский форум

На Гайдаровском форуме 2014, Михаил Мишустин, возглавляющий ФНС России рассказал о первоочередных задачах своей Службы сегодня. Он остановился на первоочередных задачах налоговиков. Одной из которых является тотальная модернизация и оптимизация бизнес процессов с использованием самых передовых ИТ технологий. Именно такой подход поможет бизнесу и будет способствовать развитию экономики в целом.

Михаил Мишустин рассказал на Гайдаровском форуме, что налоговикам удалось переломить негативный тренд и по итогам 2013 года выйти на трехпроцентный прирост налоговых поступлений в консолидированный бюджет РФ (11,3 трлн. рублей) и на 3,7% прироста поступлений в федеральный бюджет (5,4 трлн. рублей). Из них в 2013 году в консолидированный бюджет РФ поступило 850 млрд. рублей имущественных налогов с ростом на 14%, в том числе по налогу на имущество физических лиц — на 25%. Этому способствовала серьезная работа Службы по актуализации баз данных с регистрирующими органами и муниципалитетами, позволившей увеличить количество объектов налогообложения.

Мишустин проиллюстрировал результаты колоссальной работы Службы. Выстроена эффективная система мер по урегулированию налоговой задолженности: За последние шесть лет задолженность снизилась почти в 1,7 раза (на 741 млрд. рублей) при серьезном росте налоговой базы и налоговых поступлений за этот период (в два раза). Отношение задолженности к налоговым поступлениям снизилось с 22% в 2009 году до 10% по итогам девяти месяцев 2013 года, что является одним из лучших показателей в мире (в США – 11%, в Канаде – 9,2%, в Бразилии – 22,2%). Для сокращения рисков применения различных схем минимизации налоговых обязательств введена система риск-анализа, которая позволяет определять зоны рисков по основным налогам – налогу на прибыль, НДС, НДФЛ, налогам на имущество. Выбранная стратегия проведения контрольных проверок доказала свою эффективность. Служба ежегодно снижает количество выездных налоговых проверок: за девять месяцев 2013 года количество проверок снизилось на 13 тысяч, или на 30%, в свою очередь, их эффективность растет — за девять месяцев 2013 года налоговые поступления по результатам контрольных проверок выросли на 12,4%. В пользу роста эффективности и качества контрольных мероприятий говорят и результаты судебных споров с налогоплательщиками – юрлицами. Если в 2010 году только 41% оспариваемых сумм рассматривался в пользу бюджета, то по итогам девяти месяцев 2013 года – уже 70%. Значительную роль в улучшении ситуации сыграло и введение досудебного урегулирования налоговых споров: снизилась нагрузка на суды, улучшился бизнес-климат.

Михаил Мишустин говорил и о распространенной в других странах практике самоначисления налогов. В нашей стране сейчас уплатить имущественные налоги налогоплательщики-физические лица должны только после получения налогового уведомления от налогового органа. Если уведомление не получено — гражданин фактически освобожден от уплаты налога. При этом при исчислении налогов налоговые органы используют информацию, которая поступает от регистрирующих органов (Росреестр, ГИБДД и др.), которая не всегда корректна. Михаил Мишустин отметил, что планируется изменить сам механизм уплаты имущественных налогов,т.е. налогоплательщик, не получив налоговое уведомление, обязан самостоятельно проинформировать налоговый орган об имеющихся у него в собственности объектах налогообложения. При этом обязанность расчета суммы налога сохранится за налоговым органом. Введение данной нормы для большинства налогоплательщиков, получающих налоговые уведомления, принципиально ничего не изменит, обратил внимание Михаил Мишустин. При этом данная норма будет стимулировать налогоплательщиков отслеживать своевременность получения налоговой корреспонденции, позволит вовлечь в налоговый оборот имущество, по которому ранее налоги не уплачивались.Ожидаемый эффект изменения механизма налогообложения граждан — это рост доходов муниципальных образований, а также оптимизация процедуры взаимодействия налогоплательщиков и налоговых органов.

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