Екатерина Чернявская
pressmaster / Depositphotos.com
С 1 января 2019 года в состав налогооблагаемых расходов организаций войдет оплата отдыха работников и членов их семей в России, она станет частью расходов на оплату труда сотрудников. Такие расходы будут учитываться в размере фактически произведенных, но не более 50 тыс. руб. в совокупности за налоговый период на каждого из граждан. Однако их общий объем не превыcит 6% от суммы расходов на оплату труда. При том, что расходы организации на оплату труда учитываются при определении налоговой базы по налогу на прибыль организации. А для расчета прибыли в рамках этого налога налогоплательщик уменьшает полученные доходы на сумму произведенных расходов (п. 1 ст. 252 Налогового кодекса).
Как отметил заместитель председателя комитета Совета Федерации по социальной политике Игорь Фомин, поскольку закон вступит в силу 1 января следующего года, работодатели смогут оплатить отдых сотрудников уже в Новогодние каникулы, однако подчеркнул, что это во всех случаях будет являться их правом, а не обязанностью. Также он пояснил, что на сумму до 50 тыс. руб. в год могут быть приобретены как одна, так и несколько туристических путевок. Причем, по словам Игоря Фомина, сюда же будет входить познавательный туризм и коллективные выезды за город, оформленные посредством договора с туроператором. Член Совета Федерации добавил, что для реализации указанной возможности будет два ограничения: общая сумма расходов на эти цели не более 6% от суммы расходов на оплату труда и финансовая возможность работодателя. Хотя еще на стадии разработки соответствующего законопроекта было обнаружено, что около 110 тыс. путевок в год для работников приобреталось за счет чистой прибыли работодателей.
С примерной формой регистра учета расходов на оплату труда, принимаемых при расчете налога на прибыль, подготовленной экспертами компании «Гарант», можно ознакомиться винтернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Вице-президент Российского союза туриндустрии Юрий Барзыкин, в свою очередь, отметил, что нововведение позволит крупным предприятиям снижать налогооблагаемую базу и развивать социальную сферу, вкладывая средства в свои гостиницы и базы отдыха, в которых будут отдыхать их сотрудники. По его мнению, новшество придаст импульс российской туриндустрии, но конкретные выводы можно будет сделать не ранее, чем через полгода. А генеральный директор «Профкурорт» Александр Иванов рассказал о том, какие расходы придется принести сотруднику при оплате работодателям его отдыха – речь идет об уплате НДФЛ с потраченной на его отдых суммы. Кроме того, он обратил внимание на то, что в больших компаниях размер заработной платы выше, чем у маленьких и средних, а это создает разные возможности для оплаты отдыха сотрудникам на территории страны.
Russian
Thank you for sharing superb informations. Your site is so cool. I’m impressed by the details that you have on this site. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for extra articles. You, my friend, ROCK! I found just the information I already searched all over the place and simply couldn’t come across. What an ideal site.
I got what you mean ,saved to favorites, very decent internet site.
I don’t even know how I ended up here, but I thought this post was good. I don’t know who you are but certainly you are going to a famous blogger if you aren’t already 😉 Cheers!
I really like your writing style, fantastic information, thanks for posting : D.
I have to show some thanks to the writer just for bailing me out of this particular dilemma. Because of browsing throughout the the web and coming across methods which are not productive, I believed my entire life was gone. Existing without the presence of solutions to the difficulties you’ve resolved by means of your main guide is a crucial case, and those which could have adversely affected my entire career if I hadn’t noticed your web site. Your own understanding and kindness in handling all the stuff was very useful. I’m not sure what I would have done if I had not discovered such a point like this. I am able to at this point relish my future. Thank you so much for your professional and sensible help. I will not hesitate to endorse your web blog to any individual who needs to have assistance about this problem.
Hello! This is my first comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading through your articles. Can you suggest any other blogs/websites/forums that cover the same topics? Thank you!
It’s a shame you don’t have a donate button! I’d definitely donate to this excellent blog! I guess for now i’ll settle for book-marking and adding your RSS feed to my Google account. I look forward to new updates and will share this blog with my Facebook group. Chat soon!
I’ve recently started a blog, the information you offer on this site has helped me greatly. Thank you for all of your time & work.
It is really a nice and useful piece of information. I am glad that you simply shared this useful information with us. Please keep us up to date like this. Thanks for sharing.
Can I simply say what a reduction to seek out someone who actually knows what theyre speaking about on the internet. You undoubtedly know methods to deliver a difficulty to light and make it important. Extra individuals need to learn this and understand this side of the story. I cant imagine youre no more standard because you undoubtedly have the gift.
Hello, Neat post. There is a problem together with your web site in web explorer, would check this?K IE still is the marketplace chief and a huge element of people will pass over your great writing because of this problem.
Very interesting details you have observed, thanks for putting up. «She had an unequalled gift… of squeezing big mistakes into small opportunities.» by Henry James.
Hello, Neat post. There is an issue with your web site in internet explorer, could test thisK IE still is the market chief and a huge element of people will miss your fantastic writing due to this problem.
As a Newbie, I am always exploring online for articles that can benefit me. Thank you
As soon as I noticed this website I went on reddit to share some of the love with them.
Some truly nice and utilitarian information on this site, likewise I think the style and design has great features.
Some really prize blog posts on this website , saved to favorites.
I have read some good stuff here. Certainly worth bookmarking for revisiting. I wonder how much attempt you set to make this kind of great informative site.
Hey There. I found your blog the use of msn. That is a really neatly written article. I will be sure to bookmark it and come back to read more of your useful info. Thank you for the post. I will certainly return.
You got a very good website, Glad I detected it through yahoo.
What i do not understood is in reality how you are now not actually much more neatly-liked than you may be right now. You’re very intelligent. You already know therefore considerably in relation to this matter, made me individually believe it from a lot of various angles. Its like women and men don’t seem to be interested except it is one thing to do with Lady gaga! Your personal stuffs excellent. All the time deal with it up!
Hello! I just would like to give a huge thumbs up for the great info you have here on this post. I will be coming back to your blog for more soon.
I really enjoy looking at on this website , it has superb posts.
My spouse and I stumbled over here different page and thought I might as well check things out. I like what I see so i am just following you. Look forward to looking over your web page for a second time.
Enjoyed examining this, very good stuff, thankyou.
The next time I learn a weblog, I hope that it doesnt disappoint me as a lot as this one. I mean, I do know it was my choice to learn, however I actually thought youd have one thing attention-grabbing to say. All I hear is a bunch of whining about one thing that you may repair for those who werent too busy on the lookout for attention.
Thanks a lot for sharing this with all people you really recognise what you’re talking approximately! Bookmarked. Kindly also discuss with my website =). We will have a hyperlink alternate agreement among us!