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Одним из пунктов знаменитого "Плана Путина" было снижение ставки НДС. Эта же идея легла в основу экономической программы Дмитрия Медведева. Правда, тогда же, в феврале, министр финансов Алексей Кудрин категорически воспротивился "посягательствам" на НДС. Он заявил, что снизить основной налог без риска для экономики можно к 2020 году и никак не раньше.
Это, собственно, то же самое, что Кудрин повторяет уже на протяжении нескольких лет. Так, еще в 2005 году, не желая уступать требованиям предпринимателей РСПП, "Деловой России" и "ОПОРЫ России" снизить ставку НДС, Кудрин заявил, что именно эти поступления спасут российскую экономику от краха в случае резкого обвала цен на нефть, и даже не побоялся пойти на открытый конфликт с правительством Михаила Фрадкова.
Но теперь его голос звучит все слабее. Несмотря на все протесты Минфина, в минувшую пятницу глава МЭРТа Эльвира Набиуллина направила в Министерство финансов свои предложения в области налоговой политики. И ключевой в письме Набиуллиной стала идея снижения ставки НДС с 2009 года до 12-13% с нынешних 18%. При этом частично компенсировать выпадающие доходы бюджета специалисты МЭРТа предложили за счет "пагубных привычек", то есть благодаря повышению акцизов на алкогольную и табачную продукцию. В своем письме Кудрину Набиуллина пишет, что соответствующий закон хорошо было бы принять уже в весеннюю сессию Госдумы.
И депутаты уже готовы. 11 марта на встрече президента Владимира Путина с руководством Госдумы Борис Грызлов заявил о том, что "надо реально готовиться к тому, чтобы снизить ставку НДС до 10%". Путин это предложение одобрил, но призвал действовать аккуратно. "Снижение НДС - это очень правильно и очень важно, только надо подходить к этому очень осторожно", - отметил он.
Сторонники идеи снижения НДС посчитали, что такая мера смогла бы поддержать рост в секторах, которые характеризуются высокой добавленной стоимостью на продукт, например, в сфере высоких технологий или машиностроении. По предварительным подсчетам, снижение ставки НДС должно в течение 2008-2010 годов принести дополнительных доходов на 1,2 трлн рублей.
Тем не менее Минфин всегда выступал против резкого снижения НДС, обеспечивающего около 30% доходов федерального бюджета, грозя значительным объемом выпадающих доходов. В министерстве считают, что снижение этого налога на 1 процентный пункт будет стоить госбюджету 140 млрд руб. и поставит под угрозу макроэкономическую стабильность страны. По словам Кудрина, бюджетные потери придется компенсировать за счет нефтяных денег, что грозит ростом инфляции и укреплением рубля.
Для Минфина письмо из МЭРТа стало полной неожиданностью. Сейчас Министерство финансов готовит к внесению в правительство собственной налоговой разработки "Основных направлений налоговой политики на 2009-2011 годы", и будут ли в нем отражаться инициативы нынешнего и будущего президентов, неизвестно. А пока что реформа НДС будет предметом обсуждения на заседании кабинета министров на следующей неделе, которое, по некоторой информации, посетит действующий президент Владимир Путин.
Анастасия Савиных, 18.03.2008, finiz.ru/nalog/article1247622
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