Евгений Шелест
Madhourses / Depositphotos.com
Председатель Совета Федерации Валентина Матвиенко заявила, что до конца текущего года необходимо четко прописать порядок отнесения объектов к движимому имуществу. Это связано с тем, что с 1 января 2019 года вступает в силу закон, согласно которому движимое имущество больше не будет признаваться объектом обложения по налогу на имущество организаций (Федеральный закон от 3 августа 2018 г. № 302-ФЗ «О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации»). Вместе с тем, как отметила председатель Совета Федерации, в настоящее время не существует единого понимания, что именно входит в эту категорию. По ее словам, в некоторых регионах, например, нефтяные вышки относят к движимому имуществу, а в других – к недвижимому.
Она указала, что налог на движимое имущество был постоянным источником доходов регионов. А его отмена приведет к их существенному снижению. При этом предложенные сейчас меры по повышению доходов от акцизов, отдельные субвенции, другие формы поддержки регионов, как ожидается, не компенсируют выпадающие доходы полностью.
Признается ли объектом обложения налогом на имущество организации актив, который приведен в состояние пригодное для использования, но не введен в эксплуатацию? Узнайте из материала «Объект обложения налогом на имущество для российских организаций» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Таким образом, по мнению Валентины Матвиенко, решение освободить от налогообложения все движимое имущество оказалось не до конца проработано. При этом перед государством стоит задача урегулировать все возникающие вопросы в целях недопущения различных толкований норм закона, появления лазеек для злоупотреблений, ухода от налогообложения.
Напомним, что в октябре ФНС России выпустила рекомендации, как разграничить движимое и недвижимое имущество для целей налога на имущество организаций.
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