Не хочу обидеть всех работников этой структуры. В конце концов, на любых бандитов работают и обычные люди. Однако сам факт, что многолетний ректор финансовой академии ГФС Мельник попался на коррупции в особо крупных размерах даже во времена «папередников», говорит о многом.
В своем интервью глава ДФС Мирослав Продан высказался за упразднение упрощенной системы налогообложения и тотальную фискализацию всех продаж. Якобы, все остальные «дыры» уже закрыли, осталась только «упрощенка».
В этом месте интервью он повторил большую и наглую ложь, которую его подчиненные успешно используют уже не первый год.
Называя вещи своими именами: мы имеем дело с традиционным приемом «наперсточников» по отвлечению внимания «лохов» — «кипишем».
Не всем же известно, что оборот «упрощенки» составляет только 7,1% от оборота сектора предприятий или 8,2% — с учетом неучтенных оборотов, оцененных статистическим методом в исследовании, о котором пойдет речь ниже.
Вот эти 7-8%, по словам бывшего заместителя министра финансов Елены Макеевой и советника премьер-министра Ивана Миклоша, якобы и «убивают бизнес».
Кстати, иностранные советники и даже первые лица государства тоже почему-то удивляются, услышав эти цифры. Еще бы — налоговики им это не расскажут. Как, наверное, не рассказывали и руководителю ГФС. В результате главный налоговик страны выставил себя в крайне глупом свете.
В самом деле, получается, что он либо не знает о реальных объемах «скруток», проблем на таможне, «конвертов», успешно снабжающих контрабанду и подпольно произведенный товар документами, либо сознательно пытается отвлечь внимание от реальных «дыр».
Что характерно, о самой большой из них — офшорах — глава ГФС говорить вообще отказался. Тем временем его подчиненный недавно признал, что 60% экспортных операций проходят через офшоры.
К ним нужно добавить еще завышение цен при импорте сырья и 65 млрд грн., которые, по данным налоговой, выводятся в виде процентов по кредитам — завышенным или взятым у аффилированных компаний.
Итого — больше 10% ВВП, то есть 260-320 млрд грн., по оценке на основе данных Global Financial Integrity, две трети всего оборота «упрощенки».
Специально для господина Продана: госбюджет недополучает из-за этого примерно 50-65 млрд грн. только налога на прибыль. Иначе говоря, от этого налога бюджет сейчас получает почти ровно половину из положенного — только из-за офшоров.
В то же время, за последние годы проведено всего девять проверок по трансфертному ценообразованию — основному каналу вывода прибыли в офшоры. За 2016 год дополнительно начислено всего около полмиллиарда налога — 1% от предположительно укрываемой суммы!
А ведь есть еще крупномасштабная контрабанда и занижение таможенной стоимости. Об этом глава ГФС, который раньше возглавлял таможню, точно знает не понаслышке. Как раз одну такую крупную схему, по его словам, «накрыли», и это отнюдь не малый бизнес!
Есть подпольное производство сельхозпродукции, на котором, по оценкам Всеукраинской аграрной Рады (ВАР) бюджет теряет 16-40 млрд грн ежегодно. Одного только подсолнечного масла экспортируется больше, чем производится официально. Это тоже «упрощенцы» делают?
«Они это все продают без документов и кассовых аппаратов». Куда? На экспорт? Конечно, часть «левого» товара через них действительно реализуют, но далеко не все. Никакие кассовые аппараты, никакой учет решить проблему не смогут.
На рынке алкоголя все это давно стало обязательным, а половина товара как была контрафактной, так и осталась. Причем нарваться на фальсификат можно даже во вполне респектабельных супермаркетах, где «упрощенкой» и не пахнет.
В то же время «конверты» чуть ли не в открытую предлагают услуги по обеспечению приходными документами: с НДС — за 12-13%, без — вообще задешево.
Совсем не случайно глава ГФС не знает или делает вид, что не знает, реального соотношения между объемами разных способов ухода от налогов.
Неслучайно налоговики месяцами отказываются отвечать на запросы народных депутатов относительно статистических данных, из которых можно вытянуть реальные цифры, вроде приведенных выше.
Впрочем, все это отнюдь не случайно. Сказанное Проданом — прекрасная иллюстрация того, что призрак Азарова по-прежнему бродит коридорами ГФС, его дух никуда не выветрился. Наша налоговая служба готова исполнять политические заказы, а в свободное от них время — и коммерческие.
Для этого, собственно, она и создавалась двадцать с лишним лет назад. Напомню, Государственная налоговая инспекция (ГНИ) тогда подчинялась президенту Кучме, который целенаправленно строил «вертикаль власти».
Бонусы сотрудникам ГНИ выплачивались из фонда, сформированного за счет 30% от доначислений и штрафных санкций. Возглавил ее ультралояльный менеджер-маркшейдер Азаров, ничего не понимавший в налогах, зато с врожденным, исконно русским пониманием «вертикали» и «монолита».
Соответственно, налоговая объединила все виды конфликтов интересов — от разработки законодательства до силовых захватов.
На законодательном уровне налоговая тоже была вооружена до зубов. Кроме огромных прав и полномочий, она была наделена неисполнимым во многих случаях законодательством, которое можно было применять выборочно.
За уклонение от уплаты налогов в размере средней зарплаты предусматривалась уголовная ответственность — идеальное орудие для удержания бизнеса в страхе.
К счастью, относительно скоро до Кучмы дошло, что использовать этого монстра против мелкого бизнеса ему не нужно, а наличие возможности проверять мелких торговцев, чуть ли не ежедневно собирая с них дань, только развращает налоговиков и отвлекает их от настоящих задач.
Так появилась упрощенная система, которую на тот момент горячо поддерживали МВФ и Мировой банк. Презумптивный налог для тех, кто все равно уклоняется от обычного или уходит в полную тень, сулил куда большие поступления.
Кстати, он полностью себя оправдал — это даже Азаров признал. Некоторые предложения по точечным мерам с целью предотвратить злоупотребления «упрощенкой» со стороны больших компаний можно найти в исследовании ИСЭТ.
Однако вопрос не в них, тем более, что фискальная роль таких «схем» даже не второстепенна. Гораздо важнее те выводы, которые следуют из всего сказанного выше в отношении самой «налоговой службы», без реформы которой никакие изменения законов не могут гарантировать честному бизнесу спокойную жизнь, а мошенникам — неотвратимость наказания, причем начиная с крупных.
Собственно, в логике нормального бюрократа «упрощенка» выглядит просто идеальной системой. Если задача налоговой службы — следить за соблюдением закона, «как во всех цивилизованных странах», то чем этот закон проще, и чем меньше его нарушают, тем легче бюрократу отчитываться о проделанной работе и демонстрировать высокие показатели законопослушания плательщиков.
С этой точки зрения — что может быть лучше, чем закон, который позволяет миллиону с лишним предпринимателей честно легально работать, где почти нечего проверять, а возможных нарушений — раз-два и обчелся?
Это система, где в случае неуплаты налога плательщик автоматически теряет право ее использовать. Так что не заплатить налог нельзя, а минимизировать его тоже особо некуда — платеж фиксирован или берется с оборота.
Куда больше хлопот с настоящими «теневиками», которых приходится ловить, собирать доказательства их вины, соблюдая процессуальные нормы, а потом наказывать. И все это с истериками людей, у которых забирают последнее.
Не легче и с предпринимателями «на общей системе», где можно запросто скрыть доход «в ноль», так что нужно каждого выводить на чистую воду.
А тотальная фискализация продаж? Это же нужно все эти чеки как-то обрабатывать. Сегодня никто не знает, что делать даже с существующей информацией, а будет ее в десятки раз больше.
Еще сложнее, что придется обеспечить контроль за выдачей чеков не десятками тысяч относительно крупных предприятий, которые известно где находятся, а миллионом ФОП, из которых половину неизвестно где искать.
Нужны тысячи новых инспекторов, которых придется обучать, за ними следить, а они будут норовить взять «на лапу» и будут писать фиктивные отчеты о проверках.
Согласно исследованию Института социально-экономической трансформации, дозволенные законом обороты превышают 20-30 тыс. предпринимателей из миллиона, и налоговики не могут с ними справиться или с ними «сотрудничают».
При расширении сферы применения кассовых аппаратов на всех процент выполнения законодательства вряд ли возрастет, зато коррупционные возможности сотрудников ГФС расширятся в десятки раз.
Эксперты МВФ признали, что фискализация — не «серебряная пуля», а дорогое лекарство с тяжелыми побочными эффектами и недоказанной эффективностью.
Зачем, скажите на милость, «европейским» бюрократам вся эта головная боль? Для них почетно и престижно поймать на нарушениях «крупную рыбу». За это можно получить повышение по службе, а то и старт в политической карьере.
Конечно, тут нужна квалификация, это вам не бабушек по переходам ловить и не айтишников пугать в масках с автоматами. С малым бизнесом тоже приходится возиться, когда заставляют, но без энтузиазма.
Да и заставляют не особо — овчинка не всегда стоит выделки. Как говорил патриарх фискальной бюрократии Жан-Батист Кольбер, «налогообложение — это искусство ощипывать гуся так, чтобы получить максимум перьев с минимумом писка».
То ли дело наши налоговики: они не могут спокойно смотреть, как миллион предпринимателей нагуливает жирок на свободе, а «доить» их нельзя. Кроме того, через ФОП можно реализовывать что угодно, не спрашивая разрешения у начальства и не заказывая документы у «конвертов», которые оно «крышует».
Ну и, конечно, надо отвлечь внимание от крупных «схем», о которых Продан даже говорить не хочет, ведь за ними стоят «не последние» люди. Справедливости ради нужно отметить, что глава ГФС одной «крупной рыбой» в интервью таки похвастал, хотя еще неизвестно, чем дело закончится. Рискну предположить, что речь шла о тех, кто почему-то «не договорился» — буду рад ошибиться.
Описанная картина означает, что никакой «налоговой службы» в Украине нет. Есть организованная преступная группировка, которая, как и обычные бандиты, занимается рэкетом бизнеса и отдельных граждан, рейдерством и «крышеванием», но с неформальной «лицензией» от государства.
Лицензия включает два главных условия: выполнение плана по поступлениям в бюджет, чем особо гордился Насиров, и готовность «разорвать» любого, на кого укажет вышестоящий перст.
Дополнительные условия — выполнение разнарядки по коррупционным доходам, обеспечение режима наибольшего благоприятствования для тех, кто близок к власти, и представительство в контактах с международными партнерами.
Помните предпринимателя Дениса Олейникова, выпустившего футболки «Спасибо жителям Донбасса за президента…»? Очевидно, он был по совместительству одним из самых крупных, злостных и страшных налоговых мошенников, потому что «наехала» на него именно налоговая милиция.
Сейчас подобные истории имеем с теми, кто посмел посягнуть на ГФС: народными депутатами и даже министром финансов. Азаровское детище не сдается без боя.
Не хочу обидеть всех работников этой структуры. В конце концов, на любых бандитов работают и обычные люди. Однако сам факт, что многолетний ректор финансовой академии ГФС Мельник попался на коррупции в особо крупных размерах даже во времена «папередников», говорит о многом.
Официальная зарплата выпускника этой академии была и остается смешной, то есть взятки за поступление и учебу давали для того, чтобы получать потом пару тысяч гривен? Не верю. Инвестиции — дело рациональное.
Конечно, не все брали и берут взятки лично — не у всех есть такая возможность даже по должности, но на то она и организованная группировка, что все «в доле».
Другое дело, что те, кто получают «в конверте» за честное выполнение своих обязанностей, с большим удовольствием делали бы это за достойную «белую» зарплату. Это можно обеспечить, поломав систему, да так, чтобы вытравить сам ее дух, пресловутую «институциональную память».
Нужно создать на ее месте действительно службу, где будут работать служащие, для которых законопослушный плательщик — благодать, простой закон — облегчение, а необходимость проверки его соблюдения — тяжелая неприятная обязанность, а не вожделенная возможность «заработать».
В данном случае, как лишний раз свидетельствует интервью главного налоговика, кстати, одного из лучших за все время, — это безальтернативно, как в случае с пресловутым ГАИ, которому 25 лет не помогали никакие реформы.
ВЛАДИМИР ДУБРОВСКИЙ, старший экономист CASE-Ukraine, главный эксперт группы Налоговая и бюджетная реформа РПР; опубликовано в издании Экономическая правда
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