Child taxes are a new law. Tax on small children in Russia: essence and forecasts

An interesting way to solve the demographic problem in the Russian Federation was proposed by Yuri Krupnov, director of the Institute of Demography, Migration and Regional Development. He drafted a law on large families and sent it to Vladimir Putin. According to Krupnov, his ideas will help correct the demographic situation by 2030.

The project has already been criticized due to the proposal to introduce a special tax for childless families and those families with one child. It is not planned to collect money only from those people who cannot have children for medical reasons. The amount of the tax is still unknown. But the project calculates how much money is required for measures of material support for large families. Most likely, these costs should be fully or partially compensated by the new tax.

The draft also contains a proposal to create a so-called “Future Fund”. This is the State Fund for Support of Large Families, the budget of which will be formed from federal (0.01%), regional (0.5%) funds, as well as a tax for the benefit of the future in the amount of 1%. In addition, it is planned to allocate 2% of profits from the sale of raw materials to the Fund.

Yuri Krupnov proposed introducing three categories for large families:

• Low-income families supported by the state.
• Wealthy families who are partially supported by the state.
• Wealthy families.

The concept of a large family refers to a family that is full (including one in which one of the spouses has died), and also has at least three children. The youngest child cannot be over 18 years of age.

Yuri Krupnov suggests setting the size monthly allowance large family according to the number of children:

• 3-4 children - 25,000 rubles.
• 5-7 children - 45,000 rubles.
• 8 or more children - 100,000 rubles.

It is assumed that such a division will help distribute finances optimally. But families with two children in this project are considered small children. Accordingly, expect state support they shouldn't. On the contrary, you will have to pay a tax “for small children”.

Currently, 6.5% of families in the Russian Federation are recognized as having many children. 20% of all children in the country live in them.

Other innovations proposed in the draft concept of the Federal Law “On the status of large families”:

• Large families have the right to receive a plot of land with communications for construction.
• Raising children is equivalent to working.
• At the birth of the fourth and each subsequent child, the state compensates 20% of the mortgage loan.
• Fathers with many children are awarded the Order of “Honored Father of Russia” and are given discounts on the purchase of a car and various benefits.

Anna Kuznetsova, Commissioner for Children’s Rights of the Russian Federation, believes that to improve demographic situation The most effective are measures aimed at supporting the institution of family. But it is important that the adopted laws actually work, and not just remain on paper.

Andrei Korotaev, a specialist at the Higher School of Economics, believes that it is impossible to immediately introduce a tax “on small children” throughout the country. A pilot project should be launched first and, if successful, the initiative should be expanded. Korotaev also notes that measures to improve housing conditions have always been effective in improving the demographic situation.

In a free state, each person has the right to have his own worldview and life priorities. Some have plans to significantly increase the state’s birth rate, while others are not ready to have children at all. From the point of view of a democratic state, it is impossible to force a person with his own position to change his value system. However, it seems quite possible to introduce taxes for those people whose life scenarios do not correspond to the generally accepted one.Will itchildlessness tax introducedin 2017 in Russia,

People who have reached the age of childbearing, but do not have offspring, make payments to the state. The founder of the idea of ​​such a tax claims that a mature person, if for personal reasons he does not intend to produce offspring, should at least help with a tax. In the future, this tax can be used to provide financial support to families who decide to give an orphan child a family.

• Payments may be terminated in the following cases:
• Diagnosis of infertility
• Birth of children
• Adoptions

Adopting a foster child into a family Of course, these measures are unlikely to encourage the population to have children on a mass scale. According to analysts, in the first year after the introduction of such a tax, an increase in the birth rate is indeed possible. But after a while, people will get used to it and the former zeal will go away.

However, at least such innovations can smooth out the difference between the incomes of childless citizens and those who have children. Although the childlessness tax can hardly be called an innovation: it existed in the USSR. And it has a chance to resume its existence now. Don't forget that it even exists. True, its existence is somewhat indirect.

Deduction for children. IN modern Russia the population is accustomed to paying. Many people don’t even think that the payment of this tax also indirectly hides the tax on childlessness.

After all, for citizens with children, deductions to the treasury come from the amount

1,400 rubles less than for those who have no offspring. And for the third and subsequent children - 3,000 rubles. Single parents receive a deduction twice as large. For a parent raising a disabled child, the deduction is 12,000 rubles. Tax ratesAble-bodied persons pay income tax at the rate of 13%.Simple arithmetic can easily help you determine How much will the childlessness tax be in 2017 in Russia?. Thus, this figure is at least 182 rubles. It is established in the form of an additional payment to parents and is written down on the payslip. For two children this is 364 rubles, respectively, for a third child - 390 rubles.

That is, now in

Can the childlessness tax take a strong place in the Russian tax system? Hardly. Having heard the next proposal to introduce it, the President was in no hurry to support it. In 2015, Vladimir Zhirinovsky took the initiative. He proposed withholding 6% of their income from childless men. However, the President noted that such measures are not necessary.

Birth rates are rising and no decline is expected. On the contrary, the introduction of a controversial tax may not only not stimulate the population to give birth, but also cause protest. In addition, the Head of State pointed out the lack of moral grounds for such a tax.It is impossible to find a state that has a childlessness tax. Practice has shown that its use is ineffective and quite difficult, even biased.?But there are analogues of this tax, including in our country.

What will the childlessness tax be in 2017 in Russia? Its introduction is not yet expected. In order to stimulate the birth rate, a mandatory tax was introduced in 1941 for citizens with a small number of children or no children at all. The tax was accepted on the basis

Decrees of the Presidium of the USSR Armed Forces dated October 21, 1941.

According to the law of those years, men from 20 to 50 years old and women under 45, recognized as having few children, contributed a percentage of their income to the state treasury.

It is necessary to understand that the article describes the most basic situations and does not take into account a number of technical issues. To solve your particular problem, get legal advice on housing issues by calling the hotlines: Call right now and solve your questions - it's fast and free! According to the decree of the presidium 5% childlessness tax amounted to. At the same time, the woman paid the fee if she was a member of

legally married . Tax was withheld from a childless, bachelor man. Existed in the Soviet Union benefits system:

• for certain categories of citizens. From the duty in question
• were released
• military personnel and their spouses;
• student citizens up to 25 and 23 years of age, respectively for men and women;

pension recipients; persons recognized by a medical commission as incapable of raising and supporting children. The tax law provided discounts. If your earnings were less than 150 rubles,

the fee was reduced to 5 rubles . The population of the village, part of the collective farms, contributed 100 rubles per year per taxpayer. Non-workers and persons whose income could not be determined were charged 60 rubles per year.. Benefits remain for persons with income below 91 rubles. If a citizen earned less than 70 rubles, no duty was paid. In 1949 the fee was increased for rural residents. Now, a childless citizen paid 150 rubles. in year. If there is one child, you pay 50 rubles. If two - 25.

There were certain features of taxation. Those who lost children during the Second World War were exempt from tax. Other persons after the death of a child continued to pay interest wages until rebirth or adoption.

Cancellation of tax for childlessness

By the end of the 80s, there were relaxations in taxation. Newlyweds were now exempt from taxes in the first year after their wedding. Talk has begun about permanent cancellation. Since the summer of 1990, the tax rate has been reduced for citizens with an income of less than 150 rubles.

The next decree of the presidium from 1992 planned to abolish the tax for married, childless men. Since 1993, a complete cessation of payments was expected. Actually childlessness tax abolished with the collapse of the USSR.

In Russia there is an analogue of similar taxation. A certain percentage income tax can be returned to citizens if they are raising one or more minor children or adolescents under 23 years of age. Moreover, the latter must receive education in vocational or higher educational institutions.

According to the existing legislation of the Russian Federation, standard tax deduction according to personal income tax is provided to citizens in the amounts:

1. For the first child - 1,400 rub.
2. For the second - 1,400 rub.
3. For the third and subsequent ones - 3,000 rub.
4. For a disabled child - 12,000 rub.

Compensation to citizens raising children is provided in the form of a reduction in personal income tax by the above amount once a month.

Childlessness tax in 2018-2019

The idea of ​​singling out the fee for childlessness as a separate tax has been raised more than once. In 2003, deputy A. Chuev raised the issue of returning the fee for small children in the State Duma. In the winter of 2013, Archpriest D. Smirnov proposed returning to previous practice and returning the tax.

In 2015, Russian President V.V. Putin stated that it was inappropriate to introduce a tax on small families at this stage and postponed the issue for a more convenient time. In 2017, the Institute of Demography, Migration and Regional Development, represented by its head Yu. Krupnov, developed a concept and sent it to the president for consideration. Its essence: return to Russia childlessness tax in 2018 or soon.

According to the concept, it was proposed to return the fee from small children, and with these funds improve social assistance to large families by:

1. Monthly benefit payments of from 25 thousand rubles.
2. Purpose of increased subsidy up to 100 thousand rubles. if there are more than 8 children in the family.
3. Providing increased housing assistance.

A proposal similar to the concept was voiced by Deputy Chairman of the Moscow Duma N. Gubenko. He proposed returning the tax and using the funds received to increase the amount of state aid to those in need. Among the supporters of the idea, one can single out V. Zhirinovsky, who approached the president with such a proposal at the next meeting of representatives of the State Duma faction.

However, the proposal found a negative response among senior officials. Commissioner for Children's Rights Kuznetsova A. stated that the problem of demography needs to be solved in other ways, and not by introducing an additional tax. For example, increasing maternity benefits.

E. Mizulina and M. Topilin reacted negatively to the proposal. According to a member of the Federation Council and the Minister of Labor, such initiatives are harmful and it is better to pay special attention to those in need, rather than putting pressure on separate categories citizens.

The possibility of introducing a tax for childlessness can be described in the words of the chapter Russian government Medvedeva D. According to his statement, there are no plans to introduce such a tax.

For optimists, the idea will be a little inspiring from the words of the press secretary of the Russian President D. Peskov. When asked on the topic, he replied that the Kremlin is not yet familiar with the new concept, so it is difficult to comment on the possibility of introducing a tax for childlessness in 2017.

Conclusion

In order to stimulate the birth rate, from the beginning of the 40s, a tax was introduced in the USSR for childlessness and small families. With minor changes in the interest rate and tax conditions, this fee existed until the collapse of the union of republics.

Main conclusions:

1. Initial interest rate for tax - 5% .
2. Changes by 1949: increase in collection percentage to 6% and increasing contributions for village residents.
3. By the end of the 80s, plans began to be considered to abolish income deductions for childless citizens. Additional concessions were introduced in existing taxation.
4. In modern Russia, the question of returning lost practices is repeatedly raised. A concept is being developed and relevant bills are periodically put forward for consideration.
5. The concept under consideration is expected to be submitted to the Kremlin for consideration by senior officials.

The most popular question and answer regarding the childlessness tax

Question: Hello. My name is Anna Petrovna. I heard that a bill is being developed to introduce a tax for childlessness. Which last news on this topic? How many the approximate amount of the fee may reach, and From what age will they start withholding taxes?

Answer: Hello, Anna Petrovna. The concept has indeed been developed and is being finalized. The percentage of tax deductions from wages and at what age deductions will begin are not precisely determined. To understand the issue, you can rely on the following suggestions:

• according to the bill Chuev A. was expected interest rate 3-5% from income depending on social status payer;
• Deputy Titov B. proposed introducing a two percent tax for childless persons aged from 20-25 years.

These proposals were canceled by the government. Another bill on the concept being developed is expected.

Today, 6.5% of Russian families have many children. At the same time, they raise almost 20% of all children in the country. In order to support them, the director of the Institute of Demography, Migration and Regional Development, Yuri Krupnov, sent a draft concept to Russian President Vladimir Putin federal law“On the status of large families.” The document provides for equating the activities of raising children with work experience, the right to free land with communications, as well as the introduction of a tax on small children in Russia.

The draft law (available to Izvestia) forms a whole range of measures aimed at supporting large families. The document was developed jointly with the expert community. Yuri Krupnov told Izvestia that the goal of the bill is to fundamentally change and improve the status of large families (there are 1.5 million of them in Russia), which will make it possible to solve demographic problems by 2030.

The concept of the federal law “On the status of large families” was developed in pursuance of Presidential Decree No. 606 of May 7, 2012 “On measures to implement the demographic policy of the Russian Federation.” We discussed the document with associations of large families in various regions. “Everyone supported him,” said Yuri Krupnov.

According to him, it is proposed to make the Ministry of Defense and the Ministry of Economic Development of Russia responsible for the passage of the law, since in the future the law is intended to help solve the problem labor resources and ensuring the country's defense capability.

The concept of the law provides for the division of large families into three categories: low-income (supported by the state), wealthy (partially supported by the state) and wealthy. This will allow us to differentiate support measures and make them as targeted as possible. At the same time, the document defines a large family as “a complete family, with the exception of cases of death of one of the spouses, having three or more children (the youngest should not be 18 years old).”

It is proposed to establish monthly cash payments depending on the number of children: 25 thousand for families with three to four children, 45 thousand for families with five to seven and 100 thousand rubles for families with eight or more children.

The other part of the support is proposed to be provided in the form of specific things or services (a musical instrument, a subscription to a conservatory or fitness club, a tour package). In this case, childcare activities must be included in the total work experience. After all, education is no less difficult work than office work, and no less significant.

This will implement the guaranteed right of a large family to receive a free plot of land, infrastructure equipped according to European standards, as well as a system of measures to support the construction of a house with materials, designs, and network connections,” said Yuri Krupnov.

According to the President of the Association of Large Families Elena Fominykh, improving housing conditions is a fundamental direction.

Today, issuing free plots of land often only burdens the family. The territories are not equipped with utilities, and the family cannot provide them at their own expense. As a result, a person pays taxes, but does not have the opportunity to develop the land, the expert explained.

If the family does not want to live in such a town, it is planned to compensate for the return of the mortgage loan upon the birth of the fourth and each subsequent child - 20% of the loan for each.

In order to achieve these goals, a State Fund for Support of Large Families - the Future Fund - should be created. It will be formed from funds from the federal (0.01%) and regional budgets (0.5%), deductions from the sale of raw materials (2%) and a “tax for the benefit of the future” (1%).

It is also proposed to introduce a special tax on small children (for those childless for non-medical reasons and for families with one child) - its size has not yet been determined.

However, the head of the laboratory for monitoring the risks of socio-political destabilization at the Higher School of Economics, Andrei Korotaev, believes that a tax on small children will not become a popular measure and it is almost impossible to implement such an idea. According to him, this will only turn childless citizens against the law, and will not help increase the birth rate.

It is better to resort to proven methods - for example, solving housing issues. It works. You can try to introduce a tax on small children only in the format of a pilot project - in one of the regions. If the results are positive, the initiative can be considered at the federal level. It is impossible to introduce such a tax throughout Russia at once, Andrei Korotaev is sure.

It is proposed to introduce comprehensive support for fathers with many children as a special area of ​​support for large families: the establishment of the Order “Honored Father of Russia” and the provision of benefits and discounts when purchasing a car.

Anna Kuznetsova, Presidential Commissioner for Children's Rights, commenting on this initiative to Izvestia, noted that bills aimed at developing a system of state support for the institution of family are the most relevant and effective means for improving the demographic situation in the country. The main thing, she said, is that the proposed measures work and provide concrete assistance to families.