Childlessness tax: in Russia and the USSR, what percentage

The President's address to the Federal Assembly, containing specific plans for social support for families with children, was perceived by the majority of the population as a victorious message in the fight against the failures of the state's demographic policy. Let us recall what types of support were promised in the near future:

-Starting January of this year, families whose income does not exceed two subsistence levels per person will receive monthly payments for their first and second children. And not up to one and a half years, as before, but up to three. This is approximately 11 thousand rubles per month on average across the country. - Provide monthly payments for children aged three to seven years inclusive for those whose income does not exceed one subsistence minimum per person. To begin with, the size of such a payment will be half the subsistence minimum, 5.5 thousand rubles - Maternity capital will now be given at the birth of the first child. From January 2020 – this is 466,617 rubles. Maternity capital for the second and subsequent children will be increased by 150 thousand rubles. Up to 616,617 rubles. And this is in addition to state support in the form of repayment of a mortgage loan in the amount of 450 thousand rubles at the birth of a third child.

All families with children began to count their incomes to see if they could receive the promised payments.

But for some reason, none of the statesmen explained at whose expense it is planned to provide support measures to these families, as well as what to do for those who do not have children? Indeed, according to some experts, these regular payments will directly affect no more than 2-3% of the population. The conclusion suggests itself. It is advisable to give birth!

Statistics (which knows everything)

It’s no secret to anyone, and as it turns out, the authorities are aware of this, that a demographic catastrophe is approaching in the country. According to official data from Rosstat, the number of indigenous people in Russia is constantly and steadily declining. Here are some figures for population growth and decline in the Russian Federation (RSFSR) since 1950:

In addition, it is worth noting that in 2018 there is an acute shortage of men in Russia. So in total there are 10 million fewer of them than women. For every 1,000 men there are 1,158 women.

As we see, the increase in the population of the Russian Federation due to labor migrants no longer compensates for the natural population decline due to an increase in mortality and a decrease in the birth rate.

The original Russian regions are particularly affected by the decline in the indigenous population: Nizhny Novgorod, Rostov, Voronezh, Tula, etc.

Forecast of population changes:

To analyze the forecast data, Rosstat compiled 3 scenarios for the development of events - negative (low), medium (neutral) and high (positive).

In accordance with the average forecast option:

In 2020, the country's population will decrease by 38,700 people.

In 2025 it will decrease by 133,200 people.

In 2030 it will decrease by 217,600 people.

Some irresponsible citizens are skeptical about these calculations, since in reality, especially in small settlements, they observe with their own eyes the multiple decrease in population that has occurred since the collapse of the USSR.

Naturally, the state must make every effort to radically change the situation in the country and contribute to an increase in the birth rate.

One of the measures for this increase, in the form of promised carrots, was shown to us, but since the economic component of the planned injections was never named, I would venture to assume that the shortfall in budget revenue allocated to help families with children will be compensated by those those who don’t have children yet, in the form of a tax whip.

Tax on childlessness, also known as “on eggs”

The childlessness tax, popularly nicknamed the egg tax, is not a new thing for the country and existed in the USSR as a “Tax on bachelors, single and small-family citizens” since November 1941 on the basis of Decrees of the Presidium of the Supreme Soviet of the USSR dated November 21, 1941. “ On the tax on bachelors, single and childless citizens of the USSR" and dated July 8, 1944 (Section IV "On the tax on bachelors, single and small-family citizens of the USSR") with subsequent additions and changes.

Thus, in accordance with these provisions, childless men from 20 to 50 years old and childless married women from 20 to 45 years old had to contribute up to 6% of their salary to the state. Unmarried women were not taxed at all .

Persons who were unable to have a child due to health reasons were exempt from the tax. Persons whose children died, died or went missing on the fronts of the Great Patriotic War were exempt from paying the tax.

There were also benefits for students of secondary specialized and higher educational institutions (up to 25 years old), for Heroes of the Soviet Union, for those awarded three degrees of the Order of Glory, for military personnel and members of their families, etc.

This tax was stopped being collected in connection with the birth or adoption of a child and continued to be collected again in the event of the death of the only child. Since the late 1980s, newlyweds have received tax benefits for one year from the date of marriage registration.

So, by introducing this tax, the government can demonstrate fidelity to national traditions, including some kind of continuity of the USSR. The fact that former Prime Minister Medvedev in 2017 stated that there were no plans to introduce such a tax indicates that it will definitely be introduced, since:

firstly, all the assurances of statesmen must be taken exactly the opposite (may the female part of the audience forgive me), as evidenced by the decisive change in the retirement age,

and secondly, it confirms that the issue was considered, studied, and taken into account. And as soon as the increased costs of providing support measures for families with children promised by the President (the amount of which, according to some estimates, is up to 1 trillion rubles/year) become significant for the country’s budget , there will be a tax on eggs!

Epilogue

“The opinion of the people, our citizens, the people as the bearer of sovereignty and the main source of power should be decisive.

Ultimately, everything is decided by people, both today and in the future, both in choosing a strategy for the development of the country, and in everyday issues of life in every region, city, and town.

We can build a strong, prosperous, modern Russia only on the basis of unconditional respect for the opinions of people, for the opinion of the people.” (V. Putin, from an address to the Federal Assembly, complete collection of addresses, I don’t know which volume)

• And in conclusion, how I would like at least someone, someday, to convey to those in power that children are given birth not because of financial gain, or to avoid the tax burden, but when they understand their ability to provide for children through confidence in the future future.
• (Data used - Wikipedia, Rosstat, infographics by A. Kharitonova)
• If you liked the article, give it five stars and share the publication with your subscribers and friends on social networks.
• You can read my latest publication here: Read more >>>
• All the best!

Source: https://www.9111.ru/questions/7777777777790378/

Tax for childlessness - transformations from the times of the USSR to the present day

People whose working period was during the existence of the USSR still remember this type of collection from wages as the childlessness tax. This tax is contradictory in many ways. It was levied on all single workers without children.

This tax was intended to significantly increase the birth rate and encourage the younger generation to have children. This task became especially relevant after the end of the Second World War, when the demographic situation in the country was extremely unfavorable.

No children? Pay

The childlessness tax came into force on November 21, 1941. It was an additional fee to personal income tax. What percentage of the salary was the childlessness tax during the USSR? The rate for this fee was 6%. It should have been expelled:

• men aged 20–60 years without children;
• women aged 20–45 years.

The tax is more than discriminatory by modern standards. Firstly, the very rationale behind the levy is contradictory: the obligation to have children, regardless of desire, income level, family circumstances and whether the taxpayer has his own living space. Secondly, even the age limit (15 years higher for men) discriminates against female employees.

In some cases, benefits were provided. For example, if an employee presents a certificate stating that for health reasons he cannot have children, the tax was allowed not to be paid.

If the monthly salary was below 91 rubles, certain benefits were provided for the tax - a reduced rate compared to the standard (6%) rate. If the salary was below 70 rubles, the fee was not withheld at all.

 Benefits in the form of a reduced rate or complete exemption were provided to:

• university students under 25 years of age;
• heroes of the USSR;
• order bearers;
• military personnel and their family members;
• to parents whose children died in World War II.

The tax began to be collected as soon as an employee reached a certain age or his only child died. At the same time, after the birth or adoption of a child, the fee was no longer deducted from wages.

Since the 1980s, the tax has continued to transform. For example, newlyweds could receive childlessness tax benefits in the first year after the wedding. In those years, there was even a joke among people that children should appear in a family the day after the wedding.

When was the childlessness tax for bachelors abolished? The tax on childlessness was gradually reduced: in 1990 it was not collected from those taxpayers whose salaries did not reach the 150 ruble level.

Since the beginning of 1991, the fee has not been applied to women who were married, albeit childless.

It was planned to completely eliminate the collection in 1993, but it ceased to exist almost 2 years earlier immediately after the collapse of the USSR.

Childlessness tax today

At the moment, in 2015, there is no tax on childlessness in Russia. However, de facto it exists and is hidden in ordinary income tax. So, for people with children, benefits (deductions) are provided:

• 1,400 rubles for one or two children in a family (reduction of the tax base);
• 3000 for the third (next) child or a child with a disability.

Such a deduction, presented as a benefit, is actually an exemption from the so-called childlessness tax in modern taxation.

How much is the actual “childlessness tax” today? Those who do not have children and do not use benefits deduct an average of 200–400 rubles more from their salaries.

Of course, these are not monthly 6% deductions to the budget, as in Soviet times, but in fact the same fee for the absence of children.

The first proposals to revive such a tradition as the childlessness tax came back in 2003 from deputy Alexei Chuev. He proposed levying such a tax on all men and women of childbearing age and in “suitable” health to bear children. The rate was planned to be 3–5% of the salary.

A little later, an alternative proposal was put forward - to withhold 2% of the income of citizens 22–25 years old, whose salary is more than 100 thousand rubles per month. It did not take into account whether such taxpayers were married or not. The main criterion for the need for deduction was only childlessness.

The next attempt to revive the collection took place in 2006. Deputy Chairman of the Health Protection Committee Nikolai Gerasimenko put forward another initiative to introduce a tax on the absence of children. He supported his thoughts with statistical data, according to which more than 21 million men aged 18 to 65 are officially considered bachelors in the Russian Federation.

All attempts to revive the collection were unsuccessful. Almost 68% of Russians considered such a fee to be extremely discriminatory, violating the constitution and simply senseless.

Read also: What documents are needed for a child’s personal insurance: how to get it and why

According to statistics, today 87% of families in Russia have one child, only 3% have three or more.

The rights of low-income groups of the population will be completely violated: not being able to support children financially, such taxpayers would also have to pay a fee for childlessness.

Experts in the demographic situation believe that the introduction of a tax will not only not increase the birth rate (the main goal of a tax on childlessness), but will also lead to the opposite effect. Much more effective is to start paying maternity capital, providing housing to young families, and various subsidies and benefits for families with many children.

Source: https://creditnyi.ru/vse-nalogi/nalog-na-bezdetnost-435/

Tax on childlessness in Russia in 2019. Demographic growth due to taxes on bachelors? — MamaYurist.ru

Over the past few years, there have been rumors about legislative initiatives to introduce a tax on childlessness in Russia, someone even named the date for the entry into force of such laws. We hasten to reassure you that neither the State Duma, nor the government of the Russian Federation, nor the president are going to introduce such taxes.

Moreover, instead of a tax on those who do not have children, benefits can be given to those families with many children, which is provided for in the Tax Code of the Russian Federation in Article 218: the tax base for each month of the tax period when calculating personal income tax for persons with children, the following may be reduced:

• for 1400 rubles if there is one child;
• for 2800 rubles - for two children;
• another 3,000 rubles for the third and each subsequent child (respectively, 5,800 rubles for three, 8,800 rubles for four, etc.);

Personal income tax of 13% is not withheld from these amounts, thanks to which every month a citizen who has at least one child now has, in a certain sense, an increase in salary of at least 182 rubles (13% of the 1,400 ruble tax deduction for one child).

If there are several children in the family, then the amount of the tax deduction will increase: up to 364 rubles for two children every month, and if you have three or more children, then this is another 390 rubles for the third and each subsequent child.

As a result, for a large family with a husband, wife and three children, the total tax deduction will bring more than 1,500 rubles to the family budget every month.

Tax on childlessness in the USSR

In the past, a tax on childlessness already existed in our country during the Soviet era and was called “Tax on bachelors, single and small-family citizens.” The tax on small-family citizens was introduced in November 1941 on the basis of the Decrees of the Presidium of the Supreme Soviet of the USSR dated November 21, 1941. “ On the tax on bachelors, single and childless citizens of the USSR" and dated July 8, 1944 (section IV "On the tax on bachelors, single and small-family citizens of the USSR") with subsequent additions and changes, valid in one form or another until 1991 .

According to the legislation in force from 1941 to 1991, childless men from 20 to 50 years old and childless married women from 20 to 45 years old were required to pay a childlessness tax to the state in the form of 6% of wages.

At the same time, the tax rate was flexible and for a salary of less than 91 rubles per month it was reduced, and for a salary of less than 70 rubles, the tax on bachelors was not levied at all. Women and men who were unable to have children due to health reasons were completely exempt from the tax on small-family citizens.

Persons whose children died, died, or went missing on the fronts of the Great Patriotic War were also exempt from paying the childlessness tax.

The purpose of the current tax on childless citizens in the USSR was to improve demography by stimulating the birth rate; this is how the Soviet state pursued demographic policy until the collapse of the Soviet Union at the end of the last century. Since 1992, this tax on bachelors in Russia has been abolished, as in other republics of the former Union.

How are they trying to improve demographics in Russia?

According to statistics, there are few large families throughout Russia, only one and a half million, or, if we count in proportions, then this is only 6.5% of the number of all families in the country. However, through the efforts of large families, one fifth of all Russian children are brought up and raised.

A completely different scale, isn’t it? And the importance of large families increases when you understand that through their efforts, work is being done that, in fairness, 20% of Russian families should bear.

Are large families worthy of state support? Of course, yes, and the support is much more significant than what we have in this area today.

In order to bring support for large families to the modern level, a draft law “On the status of large families” was created, the concept of which was created in pursuance of Presidential Decree No. 606 of May 7, 2012 “On measures to implement the demographic policy of the Russian Federation.” The project was sent for consideration to Vladimir Putin by the director of the Institute of Demography, Migration and Regional Development, Yuri Krupnov, on May 10, 2017. The draft law provides for the following steps:

• inclusion of the activities of parents and guardians in raising children in the general work experience;
• granting parents with many children the right to receive a free plot of land with – attention! – connected communications;
• and, finally, the introduction of the so-called tax on small children. This is the tax we will talk about today.

It must be said that even now, when the law on the status of large families has not yet been adopted, the financial situation of families without children is still somewhat more modest than that of large families due to the fact that families with children have the opportunity to return part of the income tax paid thanks to Article 218 The Tax Code of the Russian Federation, which provides tax deductions for children.

The tax base is reduced by 12,000 rubles. for parents for each disabled child (or disabled person of group I or II) studying full-time up to the age of 24 years. If a disabled person is brought up by guardians, they receive a tax deduction in the amount of 6,000 rubles. for every disabled child.

In addition, large families receive transport tax benefits (they are exempt from paying transport tax, regardless of the capacity of the car in the family and the amount of tax on it).

Do measures such as tax breaks that encourage having more children improve demographics? In our opinion, it is unlikely. What do public opinion polls say about the childlessness tax in Russia in 2019?

Population surveys about the childlessness tax in 2019

Source: https://www.mamajurist.ru/nalogi/nalog-na-bezdetnost-v-rossii/

If you don’t give birth, you have to pay: Taxes on childlessness and small children in Russia. For or Against

12:22 09 September 2019

At the NSN (National News Service) press conference, Valentin Lebedev expressed sympathy for Konstantin Tolkachev’s post on introducing a childlessness tax for adult Russian citizens.

In the Soviet Union, this tax on childlessness existed from November 1941, when the Decree “On the tax on bachelors, single and childless citizens of the USSR” was issued until January 1, 1992, married couples were required to pay a tax of six percent.

“It was six percent from age 20 to retirement for all men and for married women. Of course, unmarried women were not subject to this tax. And we don't offer that either. Naturally, we immediately exclude unhealthy and disabled people,” said Valentin Lebedev.

Demographer Yuri Krupnov also spoke about the introduction of a tax on small children:

“In a situation of the plague of small children, it is necessary not just to introduce a tax on childlessness, but on small children. In the Russian Federation, a large family begins with three children. If you don’t want to pay tax, be one of those with many children.”

Adding the following:

“If we pay, then there will be a tax accordingly. But from the point of view of the size of the tax, I think it should be 100 rubles per person [childless], for a one-child person 50 rubles per person and for a two-child person 1 ruble.

We understand perfectly well that, first of all, these are issues of cultural, moral, ideological attitudes, therefore this tax is needed in addition to the redistribution of social wealth in favor of births, and also to set status.”

As it turned out, even without any introduction of new taxes, residents of the country pay the so-called “childlessness tax.”

Based on the Tax Code of the Russian Federation, Article 218. Standard tax deductions, tax benefits (in the form of standard tax deductions) are provided only for people who have children. The rest pay taxes in full:

• by 1.4 thousand rubles. if there is 1 child;
• by 2.8 thousand rubles. — for 2 children;
• another 3 thousand rubles each. on top for the 3rd and each subsequent child (that is, 5.8 thousand rubles for 3, 8.8 thousand rubles for 4, etc.);
• for each disabled child or full-time disabled student 1-2 gr. under 24 years of age:
• by 12 thousand rubles. - the parent and his spouse, adoptive parent;
• for 6 thousand rubles. - when raising children by a family of guardians, trustees, adoptive parents.

It turns out that already in Russia the “Tax on childlessness and small children” is paid, since the indicated amounts are deducted from the total taxable mass, since they are not subject to the 13% tax, and the withheld tax amounts go to the regional and local budgets (in proportion to 85% /15%), funds from which go to:

• social support;
• education;
• road maintenance;
• medicine and other social sectors.

Deputy of the State Duma of the Russian Federation Boris Chernyshov also spoke at the press conference

“People, because we constantly interfere in their personal space, in their personal lives, do not want to give birth.

There is a married couple, they cannot have children, but they do not want to declare that they are unhealthy, and you demand that they say or pay.

What to do? And so they have grief in their family, and people like you force them to admit this fact to the whole country and the whole world, because databases will be created, then these databases will be able to leak into the network, but this is an absolute shame."

Boris Chernyshov noted that the appearance of such a tax could cause the opposite effect and, instead of increasing demographics, will only increase the number of those for whom it is easier to pay six percent and deliberately not have offspring, saying the following:

“Why do we have problems, including in this rather intimate issue of childbirth? Because everyone is trying to get into the family, to see what is in the family, who is sick, who is not sick.

What the hell is your business? Who are you anyway? You have no right. Everything must be kept under seven seals.

No one has the right to interfere with the family, and then it will be better, and there will be many children, and there will be good health, but as long as we listen to people like you, everyone will not care about childbearing.”

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Childlessness tax in Russia

The content of the article:

The essence of the childlessness tax

The childlessness tax is a specialized taxation that aims to levy a certain percentage of the income of individuals who do not have children or have fewer than a specified number of children. Similar gatherings existed in Ancient Rome, Bulgaria at the beginning of the twentieth century, fascist Italy and the USSR.

Read also: Queue for kindergarten in Moscow: how to get in with registration, with temporary registration and without registration in 2020

The introduction of the tax in the USSR was marked by the Decree of the Presidium “On the introduction of a tax on bachelors, single and small families” , which began in November 1941 . The goal was to increase the birth rate and cover the country's terrible losses during the war.

are subject to the tax law :

• men 20-50 years old, regardless of marital status;
• women 20-45 years old, married but without children;
• newlyweds who are married but childless.

The law caused a lot of outrage and jokes in the USSR. In particular:

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1. The rights of men were infringed, who were obliged to pay funds not in marriage, while women were subject to taxation only if they were childless while married.
2. The newlyweds, in order to avoid paying tax, had to give birth immediately after the wedding. Until the 1980s, the tax began to be levied on women immediately after marriage. Only then were young families given 1 year to have offspring.

The percentage was 6% of earnings . There was also a so-called progressive taxation scale, depending on how much a citizen received:

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• if you earn from 70 to 91 rubles - at a lower rate;
• wages of less than 70 rubles were completely exempt from payment .

From 1949 to 1952 increased rates applied to residents of rural areas, from whom fees were also charged for having small children. Villagers without children had to pay 150 rubles a year as tax, with one child - 50, with two - 25.

Modern law recognizes this law as discriminatory on a number of grounds:

1. Infringement of the rights of men in relation to women, since males were not exempt from tax due to not entering into an official marriage, that is, they had to give birth to offspring regardless of marital status.
2. Discrimination against village residents, for whom a tax on small children was in force during a certain period.
3. The requirement for newlyweds to have offspring immediately after registering the relationship.

[1]

Combining this with the low standard of living of most Soviet people, the lack of housing with minimal amenities, and maternity leave, the tax takes on an even more discriminatory tone.

Tax benefits

Benefits applied to:

• students under the age of 25;
• military personnel and their families;
• Heroes of the USSR and full holders of the Order of Glory.

No tax was charged:

1. From parents whose offspring were among those killed during the Second World War.
2. Persons with problems with the reproductive system must provide a medical certificate.

The collection was terminated if:

If the only child died, then the collection of the tax was resumed.

When was the childlessness tax abolished in the USSR?

The changes affected the childless tax in 1990, the year it was abolished for persons earning less than 150 rubles. Next, it was planned to gradually abolish the tax for men and bachelors, but the collapse of the USSR led to the fact that the tax on childlessness was abolished in 1992 , as a thing of the past.

Note that since the 1960s, despite the law, few families supported more than 2 children and small families became the norm for Russians compared to large (3 children or more) families of the pre-war period. This problem became even worse in the 1980s, when the number of families with one child began to exceed families with two children.

Will there be a tax on childlessness in Russia?

There is no direct tax on childlessness in Russia in 2017 . There is a so-called exemption (deduction) from income tax for persons who have a child under the age of 18 or under 24 years if the child is a full-time student. Its dimensions:

• for one or two children - 1400;
• for three or more - 3000;
• for a disabled child – 12,000 for parents and 6,000 for guardians.

What does this amount mean? This is the part of earnings from which income tax of 13% . That is, a citizen with one child receives a salary 1400 * 0.13 = 182 rubles more than his childless colleague with a similar salary. This amount can be considered analogous to the childlessness fee.

The introduction of true taxation of persons who do not have offspring has been discussed quite actively in political circles since the early 2000s. One of the reasons for this can be called the demographic hole of the 1990s, when there was a sharp decline in the birth rate and a rise in mortality, as a result of which the population decreased by 1.8 million people, and the mortality rate was 1.5 times higher than the birth rate.

Statistics show that for a stable increase in the birth rate and a way out of the demographic crisis, modern Russians need to have at least 2 children , and 40% of families should have at least 3 children. At the same time, Russian families of reproductive age are sharply divided into two categories:

1. Urban. Most often, birth is postponed due to lack of material income and lack of own housing. Women give birth to their first child at about 35 years of age, many by this time become infertile and cannot become mothers at all (about 15%);
2. Rural and small town residents. They have an average of 2 children born between 23 and 35 years of age; there are a significant number of families with 3 or more children.

Currently, the proposal to return the tax on childless citizens has been returned several times:

• in 2003 from deputy Alexey Chuev;
• in 2006 from the deputy chairman of the Health Protection Committee Nikolai Gerasimenko;
• in 2017, Deputy Chairman of the Moscow Duma Nikolai Gubenko.

The initiators are talking about charging 2-5% on the income of childless people. There are divergent opinions about the age at which the tax should be taken - the term ranges from 22 to 25 years. It is also proposed to make the tax scale progressive and impose a large tax on persons who receive more than 100 thousand rubles per month. The proceeds are planned to be used for:

• family and childhood support;
• assistance to large families;
• the field of healthcare and reproduction.

In response to the initiatives, counter proposals are being made to support families in other ways:

1. Extension and expansion of the maternity capital program.
2. Helping families with children buy their own home.
3. Reducing taxes for persons who support two or more children.
4. Propaganda of family, birth.
5. Increasing government spending on health care.

Read also: Who is entitled to a school preparation allowance and how to get it

Conclusion

1. The tax on persons without children took place in the USSR in the period 1941-1992. Singles, childless married people and small families paid.

2. The introduction of changes and relaxations dates back to the 1980s, and the abolition coincided with the collapse of the USSR.
3. There is no such tax in modern Russia. There are tax breaks for citizens with children.

   Initiatives to revive the tax collection regularly appear, but do not find systematic implementation in the form of legislative acts.

The most popular question and answer regarding the childlessness tax

Question: I have a son, I previously received a deduction for him at work. My wife and I recently divorced, and the accounting department denied the deduction due to the fact that I do not live with the child. It's right?

Answer: If you are divorced from your spouse, but continue to help support your son and pay alimony, then the standard deduction continues to apply to you. You must take to the accounting department a document about the agreement for alimony (or a court decision), as well as confirmation that you are fulfilling your obligations.

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If you don’t give birth, you have to pay: Taxes on childlessness and small children in Russia. For or Against

The Union of Orthodox Citizens and the Chairman of the Supervisory Board of the Institute of Demography supported the idea of ​​imposing an additional tax on Russians

At the NSN (National News Service) press conference, Valentin Lebedev expressed sympathy for Konstantin Tolkachev’s post on introducing a childlessness tax for adult Russian citizens.

In the Soviet Union, this tax on childlessness existed from November 1941, when the Decree “On the tax on bachelors, single and childless citizens of the USSR” was issued until January 1, 1992, married couples were required to pay a tax of six percent.

“It was six percent from age 20 to retirement for all men and for married women. Of course, unmarried women were not subject to this tax. And we don't offer that either. Naturally, we immediately exclude unhealthy and disabled people,” said Valentin Lebedev.

Demographer Yuri Krupnov also spoke about the introduction of a tax on small children:

“In a situation of the plague of small children, it is necessary not just to introduce a tax on childlessness, but on small children. In the Russian Federation, a large family begins with three children. If you don’t want to pay tax, be one of those with many children.”

“If we pay, then there will be a tax accordingly. But from the point of view of the size of the tax, I think it should be 100 rubles per person [childless], for a one-child person 50 rubles per person and for a two-child person 1 ruble.

We understand perfectly well that, first of all, these are issues of cultural, moral, ideological attitudes, therefore this tax is needed in addition to the redistribution of social wealth in favor of births, and also to set status.”

As it turned out, even without any introduction of new taxes, residents of the country pay the so-called “childlessness tax.”

Based on the Tax Code of the Russian Federation, Article 218. Standard tax deductions, tax benefits (in the form of standard tax deductions) are provided only for people who have children. The rest pay taxes in full:

• by 1.4 thousand rubles. if there is 1 child;
• by 2.8 thousand rubles. — for 2 children;
• another 3 thousand rubles each. on top for the 3rd and each subsequent child (that is, 5.8 thousand rubles for 3, 8.8 thousand rubles for 4, etc.);
• for each disabled child or full-time disabled student 1-2 gr. under 24 years of age:
• by 12 thousand rubles. - the parent and his spouse, adoptive parent;
• for 6 thousand rubles. - when raising children by a family of guardians, trustees, adoptive parents.

It turns out that already in Russia the “Tax on childlessness and small children” is paid, since the indicated amounts are deducted from the total taxable mass, since they are not subject to the 13% tax, and the withheld tax amounts go to the regional and local budgets (in proportion to 85% /15%), funds from which go to:

• social support;
• education;
• road maintenance;
• medicine and other social sectors.

Deputy of the State Duma of the Russian Federation Boris Chernyshov also spoke at the press conference

“People, because we constantly interfere in their personal space, in their personal lives, do not want to give birth.

There is a married couple, they cannot have children, but they do not want to declare that they are unhealthy, and you demand that they say or pay.

What to do? And so they have grief in their family, and people like you force them to admit this fact to the whole country and the whole world, because databases will be created, then these databases will be able to leak into the network, but this is an absolute shame."

Boris Chernyshov noted that the appearance of such a tax could cause the opposite effect and, instead of increasing demographics, will only increase the number of those for whom it is easier to pay six percent and deliberately not have offspring, saying the following:

“Why do we have problems, including in this rather intimate issue of childbirth? Because everyone is trying to get into the family, to see what is in the family, who is sick, who is not sick.

What the hell is your business? Who are you anyway? You have no right. Everything must be kept under seven seals.

No one has the right to interfere with the family, and then it will be better, and there will be many children, and there will be good health, but as long as we listen to people like you, everyone will not care about childbearing.”

Childlessness tax in Russia in 2019: true or false, who will have to pay and how much

Source: https://vitprint.ru/nalog-na-bezdetnost-v-rossii/

Childlessness tax

Tax on childlessness in the USSR

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 adopted on the basis of 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 income to the state treasury.

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According to the decree of the presidium, the tax on childlessness was 5% . At the same time, a woman paid a fee if she was legally married. Tax was withheld from a childless, bachelor man.

a system of benefits for certain categories of citizens in the Soviet Union were exempted from the duty in question :

• 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 for discounts . If 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.

Subsequently, the interest rate on the tax rose to 6% . 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 deduct a percentage of wages until the second birth 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 began 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. In fact, the childlessness tax was abolished with the collapse of the USSR.

In Russia there is an analogue of similar taxation. A certain percentage of income tax can be refunded 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, the standard tax deduction for personal income tax is provided to citizens in the amounts:

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

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: to return the childlessness tax in Russia in 2018 or in the near future.

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

1. Payments of monthly benefits starting from 25 thousand rubles.
2. Assignments of increased subsidies 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 certain categories of citizens.

The possibility of introducing a tax for childlessness can be described in the words of the head of the Russian government, D. Medvedev. According to him, 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 tax interest rate – 5%.
2. Changes by 1949: increasing the 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 high-ranking 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. What's the latest news on this topic? how much can the collection amount reach, and at what age will the tax be withheld?

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

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

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Source: http://family-advisor.ru/deti-i-roditeli/nalog-na-bezdetnost/

The childlessness tax is... What is the childlessness tax?

The childlessness tax existed in the USSR as the “Tax on bachelors, single and small-family citizens” since November 1941 on the basis of Decrees of the Presidium of the Supreme Soviet of the USSR dated November 21, 1941 “On the tax on bachelors, single and childless citizens of the USSR” and July 8 1944 (section IV “On the tax on bachelors, single and small-family citizens of the USSR”) with subsequent additions and changes.

Childless men from 20 to 50 years old and childless married women from 20 to 45 years old were required to contribute 6% of their salaries to the state. A lower rate was provided for those who received less than 91 rubles per month. No tax was levied on earnings of less than 70 rubles.

Persons who were unable to have a child due to health reasons were exempt from the tax.

Persons whose children died, died or went missing on the fronts of the Great Patriotic War were exempt from paying the tax.

There were also benefits for students of secondary specialized and higher institutions (up to 25 years old), for Heroes of the Soviet Union, for those awarded three degrees of the Order of Glory, for military personnel and members of their families, etc.

This tax was stopped being collected in connection with the birth or adoption of a child and continued to be collected again in the event of the death of the only child.

Since the late 80s, newlyweds have received tax benefits for one year from the date of marriage registration. Before this, young wives laughed embarrassedly about the need to give birth immediately after the wedding.

This tax was popularly called the “egg tax.”

Cancellation of tax

• From July 1, 1990, the tax rate was reduced for those whose earnings were less than 150 rubles.
• On January 1, 1991, the tax was abolished for women who are married and have no children.
• From January 1, 1992, it was planned to abolish the tax on married men without children.
• From January 1, 1993, it was planned to stop collecting it from bachelors, that is, the childlessness tax should be completely abolished.

It was planned to abolish the tax on January 1, 1993; in fact, the tax was abolished on January 1, 1992, with the collapse of the USSR.

Analog of tax in Russia

In Russia, the standard tax deduction for children under personal income tax can be considered an analogue of the tax on childlessness.

The amount of the deduction in 2012 is 1,400 rubles[1] per month for the first and second child and 3,000 rubles for the third and subsequent children, for a disabled child the fixed amount is 3,000 rubles, and the tax rate is 13%, so a person with one child pays tax 182 rubles per month less than a childless person with the same income.

Singles tax in other countries

In 351 BC. e. introduced in Ancient Rome by the censor Camillus.[2]

Introduced in Bulgaria in 1909.[3]

On February 24, 2012, bill N10112 was registered in Ukraine, proposing to introduce differentiated income tax rates for individuals over 30 years of age, depending on the number of children. [4]

Previously, in Ukraine it was already proposed to return the tax on the childless. The Ternopil city council approached the president with this initiative in 2010, but then the proposal of the deputies (which included only men) was never considered. [5]

Notes

Source: https://biograf.academic.ru/dic.nsf/ruwiki/1583971/biograf.academic.ru/dic.nsf/ruwiki/357536