The proposal, prepared for the organization's 25th-anniversary forum on October 15, would eliminate the simplified tax system (USN) "Income" at a 6% rate and the Auto-USN with an "income" base at 8%, according to RBC. It would also lower the VAT threshold under Auto-USN from 60 million rubles to 20 million rubles, scrap the patent taxation system, and remove the right of regions to set reduced USN rates.
The Bell described the proposal to abolish USN "income" as an increase in the tax burden primarily for entrepreneurs who earn through their own skilled labor, and characterized the entire package as "looking very bad" for small and medium-sized businesses.
Yevgenia Memruk, head of the Union of Accountants and Tax Consultants, told Moskovskiye Novosti that switching to the "income minus expenses" base or the general system would raise the tax burden by 2.5 times or more. In her assessment, the operations of a significant portion of such businesses would become unprofitable. The abolition of the patent system would hit small freight carriers and owners of rural stores hardest, the expert added.
For large businesses, the organization has instead prepared stimulus measures. These include an "investment tax certificate" allowing companies to reduce profit tax by 50% of the amount spent on investment in fixed assets or R&D, an expansion of benefits under the federal investment deduction, and the ability to restrict imports when a company holds a "strategic innovative product."
A separate section concerns individuals. Delovaya Rossiya proposes introducing social contributions for citizens who receive the bulk of their income from interest or dividends, and an inheritance and gift tax on a tax base exceeding 50 million rubles. The rate would be differentiated depending on the degree of kinship, with exceptions envisaged for operating businesses. Russia currently has no inheritance tax.
Other measures in the document include abolishing the reduced VAT rate on sugar and introducing an excise tax on candy, adapting phytosanitary controls to Russian marketplaces, and tax holidays for shipowners and maritime terminals affected by drone and unmanned boat attacks. According to the organization's estimate, 197 civilian vessels and 80 infrastructure facilities have been affected since July.
The program was preceded by a meeting between Delovaya Rossiya chairman Alexei Repik and Vladimir Putin on October 12, The Bell reported. During the conversation, the thesis was voiced that "the Russian entrepreneur is not a temporary resident, but a patriot." Putin said at the time that he might personally attend the organization's anniversary forum on October 15, where the proposals will be presented.
On October 13, after meeting with Putin, Repik supported the government's draft federal budget, saying that "a certain tax increase today is better than infinitely high rates forever."
Delovaya Rossiya was founded in 2001. The organization represents the interests of private non-resource companies, predominantly medium and large businesses, and according to its own data unites more than 10,000 entrepreneurs with a total staff of over 4.5 million employees. Since 2019 it has been headed by Alexei Repik, founder of the pharmaceutical company R-Pharm. The organization is part of the "big four" of Russian business associations, alongside the Russian Union of Industrialists and Entrepreneurs, Opora Rossii, and the Chamber of Commerce and Industry.