Екатерина Уцына
IgorVetushko / Depositphotos.com
В Госдуму внесен законопроект, предусматривающий поправки в налоговое законодательство в части расширения перечня продуктов, облагаемых по нулевой ставке НДС1. Так, предлагается включить в этот перечень радиоэлектронную продукцию российского производства. Для идентификации такой продукции законодатель предлагает создать соответствующий сводный реестр. Порядок формирования и ведения такого реестра будут определяться в соответствии с Федеральным законом от 31 декабря 2014 г. № 488-ФЗ «О промышленной политике в Российской Федерации». Включение товаров в реестр позволит отслеживать фактическое количество номенклатурных позиций российских радиоэлектронных изделий.
Законопроектом предлагается установить пониженную ставку налога на десять лет – с 1 июля 2020 года до 1 июля 2030 года.
Как говорится в пояснительной записке к документу, принятие мер по снижению ставки НДС до 0% будет существенной мерой поддержки российским производителям радиоэлектронной продукции. Эксперты полагают, что снижение НДС до 0% в течение десяти лет позволит российским производителям радиоэлектронной продукции только при поставках продукции в государственные закупки и закупки госкомпаний дополнительно получать финансовое преимущество в сравнении с иностранной продукцией, которое может составить в год не менее 21,7 млрд. руб.
Законодатели полагают, что реализация положений законопроекта позволит создать долговременный механизм развития российского производства в целях стимулирования уровня экономического роста на отдельных отраслевых рынках, а также повысить технологическую устойчивость инфраструктуры Российской Федерации.
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1 С текстом законопроекта № 912724-7 «О внесении изменения в статью 164 Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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