Экономические науки/1. Банки и банковская система

Master of 1 course of the Institute of World Economy and Finance

Bokova Natalia

Volgograd State University, Russia

Taxation of migrants in Russia: problems and prospects

Migrants do not pay taxes, but the output abroad, huge sums of money. Russia has the second largest migration after the US, ahead of Germany. Migrant workers come to Russia mainly from the CIS countries, as well as China, Turkey and Vietnam. The number of legal labor migrants FMS is estimated at about 700 thousand. Man. This legal labor migration does not exceed 15% of the actual number of working foreigners. More than 5.5 million Russian citizens are unemployed, and this is partly a consequence of the influx of illegal immigrants who are willing to work on worse conditions than the Russians. However, migrant workers are not only competitors of Russian workers. Most of them do not pay taxes. According to the FMS, the losses Russia 200 billion rubles up for non-payment of taxes by labor migrants. in year. The amount of financial transfers from Russia of Georgian citizens is 20% of the GDP of the country, citizens of Moldova - 30%. Only citizens of Tajikistan for a year to their families send $ 3 billion - almost half of the budget of the former Soviet republics.

In 2015, immigration laws have changed: tougher penalties for illegal entry into Russia, the majority of the citizens of the CIS countries will be allowed to enter Russia only by foreign passports, the fee for the paperwork in FMS also will rise. For the device to work will need to pass special exams in Russian language, or migrant workers will not get a job. Also, these exams will need to take to obtain a temporary or permanent residence permit. The new rules for entry into Russia of migrants for all citizens of the CIS from January 1, 2015 to take effect following the entry rules:

1. Prohibited from entering the internal passport for citizens of the CIS states, which do not consist in the Customs Union. That is, citizens of Tajikistan and Uzbekistan, from Moldova and Turkmenistan, Azerbaijan can now enter the Russian Federation exclusively for foreign passport. A visa is not required.

2. Entry for internal passport is retained for the citizens of those states, which are included in the EAEC. That is, for the residents of Belarus, Armenia and Kazakhstan, as well as enter into EAEC Kyrgyzstan.

3. For migrant workers from Ukraine also changed the rules of entry. Now enter the Russian Federation to the people of Ukraine can only travel document. With regard to refugees, for which relief may be made in connection with the political situation. Time spent in the Russian Federation for migrants are limited to certain time frames. In the absence of special authorization, citizens arriving in Russia from the CIS countries, have the right to remain in the country without registration with the FMS of 90 days within 6 months (in total - 180 days for 1 year). For all migrants it is mandatory to fill migration card (and conservation) at the entrance.

At the same time, be aware that the period of 90 days allowed to stay can increase under the following conditions:

1. Long-term residence permit or work.

2. The existing temporary residence permit.

3. Have the purchased patent.

4. registration of the contract for the service in the Russian army.

5. Education in the Russian Federation.

For the last two cases the term corresponds to the time that is specified or required military contract for training. In other cases, the term is limited to the period of validity of the existing document. And in any case, the migration card should be a special seal FMS "extension of stay".

The new labor law for workers. Labour relations between employees and employers are governed by rules established by the Labor Code of the Russian Federation. The legal status of foreign citizens in the Russian Federation, as well as the regulation of relations between foreign nationals is regulated by the provisions of the Law №115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation" dated 25.07.2002. Here are the amendments to the labor laws for migrant workers in 2015 in Russia. Among the innovations for the citizens of the CIS relating to labor law and other areas, are the following:

1. The work permit. His citizen of the CIS will be able to get in the presence of an employment contract with the client (on the implementation of specific activities) or now the Russian Federation. The term of validity of the authorization shall be calculated for the period of the contract (maximum of 1 year after the entry into the country).

2. The abolition of quotas on immigrants (visa-free countries). Starting this year, the obligation of aliens - obtaining a patent, which is a work permit.

3. In some cases, workers will be entitled to sick pay. Every employer is obliged to deduct contributions for migrant workers in the social security fund - of these funds, and it is planned to pay the hospital. However, provided that the worker has worked for more than 6 months. All contributions and payments will be smaller than for the citizens of Russia. Maternity and child care for migrants arriving in the Russian Federation are not provided.

4. Examination of the Russian language, Russian history and knowledge of the basics of Russian legislation now also mandatory for all migrants in employment. Those who passed the exam will be issued a special certificate.

5. Work for drivers with driver's license issued by a foreign state, is now banned. This prohibition applies only to drivers of commercial vehicles.

6. Medical insurance. Required for all foreign matter. In the absence of a migrant LCA policy it will be obliged to buy the employer. All contracts are concluded only for first aid.

Thus, when a work registration the foreigner must submit:

• migration card with the purpose of the working visit;

• patent;

• passport;

• work book (in the absence of the Russian labor book, it draws the employer);

• a certificate of insurance (also issued the first Russian employer);

• certificate of education (if the relevant qualifications required for the job);

• a certificate of no criminal record (if necessary);

• VHI obtained from the Russian insurance company.

Within three days after the conclusion of an employment or civil contract with the foreign employer is obliged to inform the FMS about it. This can be done in person or by sending the appropriate form by mail. The same deadline is given and the notification of dismissal of a foreign worker.

Workers to obtain a patent are obliged to pay personal income tax for each month, for which it is issued. An employer who is a tax agent must pay taxes reduce the size of the advance paid by the migrant. But first want to contact the Federal Tax Service, where to get permission to reduce the tax and the data on the amount of the advance paid by the migrant.

Since 2015 he has changed the procedure for hiring foreign nationals. Whereas previously they were required work permit, now certain categories of migrants are obliged to provide patent. That is, for a legal entity will need to obtain a patent and work permits for migrant workers from CIS countries are canceled.

Migrant workers according to the patent can be not only physical but also legal entities and individual entrepreneurs. It is necessary to obtain individual patents for work in the legal or natural persons. In addition, under certain conditions, migrant workers can expect to pay the hospital.

The patent extends to the citizens of Azerbaijan, Armenia, Moldova, Kyrgyzstan, Tajikistan, Uzbekistan and Ukraine. On the basis of the migrants can legally arrange to work.

A patent must draw the employee, the employer is not involved in this process. To obtain a patent a foreign citizen must personally contact the regional office of the Federal Migration Service. He needs to write an application for a patent and to make impressive documents. All of these documents are required and the lack of any of them can be a reason for refusal.

In the case of a positive decision a foreign national will issue a patent within 10 working days after the submission of the application. The patent is issued at personal visit upon presentation of a passport.

The validity of the patent - from a month to a year. The validity of the patent is installed on the period for which the personal income tax paid. Payment is made in advance, and paid for a patent is extended automatically without the need to visit the FMS. In the case of non-payment of the patent period terminates its action the next day.

It should also be borne in mind that the patent is valid only in the territory of the region in which it was obtained. This means that the employer can not take the employee in Moscow on patents issued in the Sverdlovsk region.

And changing the value of patents. It varies depending on the subject of Russian Federation. Since January 1, registration price is 4000 rubles in Moscow and the Moscow region. As for the regions - the price of the patent will be set by local authorities in accordance with the level of wages and the development of each particular subject of the Russian Federation.

For St. Petersburg and Tula region - the monthly personal income tax is set at 3000 p. One of the most expensive patents in the Yamalo-Nenets Autonomous District - 6629 rubles, cheap -. In the Rostov region 1568.4 rubles.

Within two months from the date of grant of the patent a foreign citizen who has concluded an employment or civil contract, it must provide a copy of the FMS. This can be done in person or by registered mail.

income tax issues of foreign individuals in the Russian Federation

Taxation of migrants - Russian residents and non-residents shall be in accordance with the Tax Code of the Russian Federation.

According to paragraph 1 article 226 of the Tax Code, employers from whom, or as a result of relations with which the taxpayer received income subject to personal income tax, a tax agent for the purposes of the Tax Code. At the same time, not allowed to pay taxes at the expense of tax agents.

• The size of tax rates on personal income tax is determined by Art. 224 of the Tax Code.

• If between the country of nationality of the foreign employee and the Russian Federation concluded an international agreement on the taxation of natural persons, the taxation of personal income tax revenues of the employee, should be guided by the provisions of the international agreement.

• Once a foreign employee will stay on the territory of the Russian Federation from 183 days or more, it becomes a resident.

• Since the change employee status, their income will be taxed at the personal income tax rate of 13%.

If during the tax period (calendar year), the status of non-resident foreign worker does not change, it does not change and the rate of personal income tax withheld from the income of the employee. If the status of a foreign employee changes during the tax period and changes to personal income tax rate is applied:

• 30% for non-resident,

• 13% for the resident.

• In accordance with clause 1.1 st.231 Tax Code, allocation and refund of personal income tax in connection with the acquisition of employee non-resident status of a tax resident of the Russian Federation, produced for the tax period.

• Clause 1.1 st.231 Tax Code provides that the return of unduly paid personal income tax withheld and foreign employees makes the tax authority with which it was put at the place of residence (place of residence)

• All employees of foreigners must be registered in the system of pension insurance of the Russian Federation.

• For insured persons also are temporarily staying in the Russian Federation, foreign citizens (stateless persons) who have concluded an employment contract for an indefinite period or a fixed-term contract for a period of at least six months (Clause 1, Article. 7 of the Federal Law of 15.12.2001 № 167-FZ).

In the first eight months of 2015, the Moscow budget from the sale of patents labor migrants who live in the capital. It received four times more money from the sale of patents than in the same period last year.

• The Act to quadruple the amount of payments to the budget of the Moscow Workers taxes.

• For migrants formed a lot of convenient services (they provide a multifunctional center), using which it is easy to register all the necessary documents. (For example, in the village of Sakharov in the territory of New Counties, Multifunctional immigration center was opened, where migrants can register a patent for his career).

• The price for the patent is determined by representatives of Russian regions, previously they analyze local labor market.

Примечание

Исследование выполнено при финансовой поддержке РГНФ и Администрации Волгоградской области в рамках научно-исследовательского проекта № 16-12-34020 «Формирование и регулирование рынка трудовых ресурсов Волгоградской области в условиях функционирования Евразийского экономического союза»

Bibliography

1.              Gorshkova N.V., Lebedeva N.N. /Interaction of the state and society in the system of tax relations in the Russian Federation//. Gorshkova N.V., Lebedeva N.N. Bulletin of Volgograd State University. Series 3. Economics. Ecology, 2014, № 2 (21), s.245-251

2. Bokova N.A., Likhomanov O.V. /Statistical analysis of the views of the public about the effects of the activities of external labor migrants in the Volgograd Region / NA Bokova, Likhomanov OV .// Collection: Right, and the problem of the functioning of a modern state sourcebook 11 th international scientific. -prakt. Conf. Makhachkala, 2014. S. 80 -81.