Екатерина Уцына
AllaSerebrina / Depositphotos.com
ФНС России опубликовала разъяснения в связи с отменой спецрежима ЕНВД с 1 января 2021 года (письмо ФНС России от 20 ноября 2020 г. № СД-4-3/19053@).
После отмены спецрежима организации и предприниматели вправе перейти на применение иных альтернативных спецрежимов налогообложения, например, УСН и ПСН. Также те предприниматели, которые не имеют наемных работников по трудовым договорам, могут перейти на НПД.
С 1 января 2021 года снятие с учета организаций и предпринимателей, состоящих на учете в налоговых органах в качестве налогоплательщиков ЕНВД, будет осуществлено в автоматическом режиме (письмо ФНС России от 21 августа 2020 г. № СД-4-3/13544@).
Стоит учесть, что налогоплательщикам нужно будет представить декларацию по ЕНВД за IV квартал не позднее 20 числа первого месяца следующего налогового периода, т. е. до 20 января 2021 года включительно (п. 3 ст. 346.32 Налогового кодекса). Уплатить налог нужно будет не позднее 25 января 2021 года. При этом налоговая декларация представляется в налоговый орган, в котором организация или предприниматель до отмены указанного режима налогообложения состояли на учете в качестве налогоплательщиков ЕНВД.
Те, кто решил перейти на УСН, должны представить уведомление о переходе не позднее 31 декабря 2020 года (п. 1 ст. 346.13 НК РФ). В уведомлении указывается выбранный объект налогообложения. Организации также указывают остаточную стоимость основных средств и размер доходов по состоянию на 1 октября 2020 года. При этом, как поясняет налоговая служба, в уведомлении по строке «Получено доходов за девять месяцев года подачи уведомления» отражаются доходы только по тем видам деятельности, налогообложение которых осуществляется в соответствии с общим режимом налогообложения (п. 4 ст. 346.12 НК РФ). Доходы, полученные в рамках ЕНВД, не учитываются при определении ограничения по доходам (не более 112,5 млн руб.) для перехода на УСН.
Направить уведомление можно в налоговый орган по месту нахождения организации или месту жительства предпринимателя лично или через представителя, по почте заказным письмом или передано в электронной форме по ТКС с применением КЭП, в том числе через размещенный на сайте ФНС России сервис «Личный кабинет налогоплательщика индивидуального предпринимателя» в разделе «Моя система налогообложения».
Налогоплательщик может поменять первоначально выбранный объект налогообложения либо отказаться от применения этого спецрежима. Для этого нужно направить новое уведомление о переходе на УСН и (или) соответствующее обращение в налоговый орган, но сделать это нужно будет также не позднее 31 декабря календарного года, в котором было подано данное уведомление. Ранее представленное уведомление аннулируется (письмо ФНС России от 20 октября 2020 г. № СД-4-3/17181@).
Если же в настоящее время налогоплательщик совмещает ЕНВД и УСН, то после 1 января 2021 года, то уведомлять о переходе на УСН не требуется, в том числе по доходам, которые до 2021 года облагались ЕНВД.
Что касается подачи налоговых деклараций по УСН, то налоговая служба разъяснила, что представлять ее нужно будет в налоговый орган по месту нахождения организации (месту жительства предпринимателя) один раз в год (п. 1 ст. 346.23 НК РФ). По месту нахождения обособленных подразделений декларацию представлять не нужно. Налог по УСН (авансовые платежи по налогу) уплачиваются также по месту регистрации головной организации (месту жительства предпринимателя). Не предусмотрено предоставление налоговой декларации по УСН предпринимателем по каждому месту ведения предпринимательской деятельности.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Если предприниматель планирует с 2021 года перейти на ПСН, то он может представить заявление на получение патента не позднее чем за 10 рабочих дней до 1 января 2021 года, т. е. не позднее 17 декабря 2020 года. Налоговый орган обязан в течение пяти рабочих дней со дня получения заявления на получение патента выдать или направить предпринимателю патент или уведомление об отказе в его выдаче (п. 3 ст. 346.45 НК РФ).
Также налоговая служба дала разъяснения о порядке отражения в бухучете доходов, полученных в период применения УСН по товарам (работам, услугам) приобретенным (выполненным, оказанным) в период применения ЕНВД, расходов на приобретение товаров для перепродажи при применении УСН, понесенных в период применения ЕНВД и остаточной стоимости объектов основных средств и нематериальных активов при переходе на УСН, использованных для ведения деятельности, облагаемой в рамках ЕНВД.
По вопросам налогообложения налоговые специалисты пояснили, как учесть доходы, полученные в период применения ОСН от реализации товаров, приобретенных в период применения ЕНВД, доходы от реализации товаров (работ, услуг), в отношении которых получен аванс (оплата, частичная оплата в счет предстоящих поставок товаров), в период применения ЕНВД, расходы на приобретение товаров для перепродажи, понесенных в период применения ЕНВД. Приведены примеры исчисления НДС при переходе с уплаты ЕНВД на ОСН и порядок получения вычета по НДС.
I and also my friends have already been reading through the good advice found on the website and all of the sudden came up with a horrible suspicion I never expressed respect to the web blog owner for those tips. My guys came for that reason excited to learn them and already have certainly been loving those things. I appreciate you for really being indeed thoughtful and also for choosing this kind of fantastic useful guides millions of individuals are really needing to understand about. My personal honest apologies for not expressing gratitude to earlier.
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 like what you guys are up also. Such clever work and reporting! Carry on the superb works guys I have incorporated you guys to my blogroll. I think it’ll improve the value of my web site 🙂
An interesting discussion is worth comment. I think that you should write more on this topic, it might not be a taboo subject but generally people are not enough to speak on such topics. To the next. Cheers
Very nice post. I just stumbled upon your blog and wanted to mention that I’ve really enjoyed surfing around your blog posts. After all I’ll be subscribing in your feed and I am hoping you write again very soon!
Some genuinely tremendous work on behalf of the owner of this web site, perfectly great content.
I was reading through some of your posts on this website and I believe this site is rattling instructive! Retain posting.
I have been surfing online greater than three hours lately, yet I by no means discovered any attention-grabbing article like yours. It is lovely worth sufficient for me. In my opinion, if all site owners and bloggers made good content material as you probably did, the internet might be much more helpful than ever before. «Nothing will come of nothing.» by William Shakespeare.
Real wonderful information can be found on site. «An executive is a person who always decides sometimes he decides correctly, but he always decides.» by John H. Patterson.
I?¦ve learn several excellent stuff here. Definitely price bookmarking for revisiting. I wonder how so much effort you put to create one of these fantastic informative site.
Good write-up, I am regular visitor of one’s blog, maintain up the nice operate, and It’s going to be a regular visitor for a long time.
F*ckin¦ awesome issues here. I¦m very happy to see your article. Thank you a lot and i am having a look ahead to contact you. Will you please drop me a mail?
Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I’d prefer to use some with the content on my blog whether you don’t mind. Natually I’ll give you a link on your web blog. Thanks for sharing.
I’ve been browsing online more than 3 hours nowadays, yet I never discovered any fascinating article like yours. It is lovely worth enough for me. In my opinion, if all website owners and bloggers made excellent content as you did, the web will probably be a lot more useful than ever before. «Learn to see in another’s calamity the ills which you should avoid.» by Publilius Syrus.
I savour, cause I found exactly what I was looking for. You’ve ended my four day long hunt! God Bless you man. Have a great day. Bye
Absolutely pent written content, Really enjoyed reading through.
I like what you guys are up also. Such intelligent work and reporting! Carry on the superb works guys I have incorporated you guys to my blogroll. I think it will improve the value of my website 🙂
I like this website very much so much good information.
I like this weblog so much, bookmarked. «Respect for the fragility and importance of an individual life is still the mark of an educated man.» by Norman Cousins.
I’ve been browsing online more than 3 hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my opinion, if all website owners and bloggers made good content as you did, the net will be much more useful than ever before.
I’ve learn a few good stuff here. Definitely price bookmarking for revisiting. I surprise how so much effort you put to create this kind of excellent informative web site.
I like what you guys tend to be up too. Such clever work and coverage! Keep up the awesome works guys I’ve incorporated you guys to blogroll.
I like the helpful info you provide in your articles. I will bookmark your blog and check again here frequently. I’m quite certain I will learn many new stuff right here! Good luck for the next!
Hi, just required you to know I he added your site to my Google bookmarks due to your layout. But seriously, I believe your internet site has 1 in the freshest theme I??ve came across. It extremely helps make reading your blog significantly easier.
Great ?V I should definitely pronounce, impressed with your site. I had no trouble navigating through all tabs and related info ended up being truly simple to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your client to communicate. Excellent task..
Hey very nice blog!! Man .. Beautiful .. Amazing .. I will bookmark your blog and take the feeds also…I am happy to find so many useful info here in the post, we need develop more strategies in this regard, thanks for sharing. . . . . .
jazz
sleep music
Excellent read, I just passed this onto a friend who was doing some research on that. And he actually bought me lunch as I found it for him smile Thus let me rephrase that: Thank you for lunch! «Feeling passionate about something is like getting a peak at your soul smiling back at you.» by Amanda Medinger.
naturally like your web-site but you have to test the spelling on several of your posts. A number of them are rife with spelling issues and I find it very troublesome to inform the truth however I?¦ll definitely come again again.
Thanks for the marvelous posting! I actually enjoyed reading it, you might be a great author.I will make certain to bookmark your blog and will often come back later on. I want to encourage one to continue your great work, have a nice evening!
You’re so awesome! I don’t believe I have read through anything like that before.
So great to discover someone with a few unique thoughts on this subject.
Seriously.. thank you for starting this up.
This web site is one thing that’s needed on the internet, someone with some originality!
Hiya very nice website!! Man .. Excellent ..
Amazing .. I will bookmark your blog and take the feeds additionally?
I’m satisfied to search out numerous useful info
here in the put up, we need develop more strategies in this regard, thank you
for sharing. . . . . .
Perfectly indited written content, thankyou for entropy.
Whats up! I just want to give a huge thumbs up for the nice info you’ve here on this post. I will probably be coming back to your blog for extra soon.
Merely a smiling visitor here to share the love (:, btw outstanding design.
Good day! I could have sworn I’ve been to this website before but after reading through some of the post I realized it’s new to me. Anyways, I’m definitely delighted I found it and I’ll be bookmarking and checking back frequently!
Great blog here! Also your web site loads up very fast! What web host are you using? Can I get your affiliate link to your host? I wish my web site loaded up as quickly as yours lol
I like this blog its a master peace ! Glad I noticed this on google .
I do not even know how I ended up right here, however I assumed this submit was once great. I don’t know who you are however certainly you’re going to a well-known blogger for those who aren’t already 😉 Cheers!
Very interesting subject , thankyou for posting.
Hi there very nice web site!! Guy .. Beautiful .. Amazing .. I will bookmark your site and take the feeds additionallyKI’m satisfied to seek out so many useful information here in the publish, we want develop extra strategies on this regard, thank you for sharing. . . . . .
Lottery Defeater Software? Lottery Defeater is a software application created to help people win lotteries
What Is Sugar Defender? Sugar Defender Drops is a powerful friend for people who want to control their blood sugar levels
I visited a lot of website but I conceive this one has got something special in it in it
Hey very cool web site!! Man .. Excellent .. Amazing .. I will bookmark your web site and take the feeds also…I am happy to find numerous useful info here in the post, we need work out more techniques in this regard, thanks for sharing. . . . . .
Loving the information on this web site, you have done outstanding job on the articles.
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.
I really appreciate this post. I’ve been looking everywhere for this! Thank goodness I found it on Bing. You have made my day! Thank you again!
Whats Happening i’m new to this, I stumbled upon this I’ve discovered It absolutely useful and it has helped me out loads. I hope to contribute & help different customers like its helped me. Good job.
I think this is one of the most important info for me. And i am satisfied studying your article. However wanna observation on some common issues, The site style is ideal, the articles is truly excellent : D. Excellent process, cheers
I loved as much as you will receive carried out right here. The sketch is tasteful, your authored subject matter stylish. nonetheless, you command get bought an shakiness over that you wish be delivering the following. unwell unquestionably come further formerly again since exactly the same nearly very often inside case you shield this hike.
F*ckin¦ awesome issues here. I¦m very happy to look your article. Thank you a lot and i am taking a look ahead to contact you. Will you kindly drop me a e-mail?
so much good info on here, : D.
Aw, this was a very nice post. In concept I want to put in writing like this moreover – taking time and actual effort to make a very good article… but what can I say… I procrastinate alot and by no means appear to get one thing done.
I am not sure where you are getting your info, but good topic. I needs to spend some time learning much more or understanding more. Thanks for excellent info I was looking for this info for my mission.
I have been browsing online more than three hours today, yet I never found any interesting article like yours. It’s pretty worth enough for me. In my view, if all site owners and bloggers made good content as you did, the web will be a lot more useful than ever before.
Pretty nice post. I just stumbled upon your weblog and wanted to say that I’ve really enjoyed browsing your blog posts. In any case I’ll be subscribing to your feed and I hope you write again soon!
Thanks for every other great post. The place else may just anyone get that kind of information in such a perfect method of writing? I have a presentation subsequent week, and I’m on the search for such info.
As soon as I noticed this internet site I went on reddit to share some of the love with them.
F*ckin¦ remarkable things here. I am very satisfied to see your article. Thanks a lot and i’m looking forward to touch you. Will you kindly drop me a mail?
I have been surfing on-line more than three hours today, but I never found any fascinating article like yours. It is beautiful value sufficient for me. Personally, if all site owners and bloggers made just right content as you probably did, the web will likely be much more helpful than ever before.
I simply couldn’t leave your website prior to suggesting that I actually enjoyed the standard information a person provide for your visitors? Is gonna be back regularly to check out new posts
Today, I went to the beach front with my kids. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!
You are my inhalation, I have few web logs and occasionally run out from to post .
Thankyou for this grand post, I am glad I noticed this website on yahoo.
I enjoy your writing style genuinely loving this internet site.
Some genuinely interesting info , well written and loosely user friendly.
You got a very superb website, Sword lily I discovered it through yahoo.
Hey there this is kinda of off topic but I was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding skills so I wanted to get guidance from someone with experience. Any help would be greatly appreciated!
Hi there! I’m at work surfing around your blog from my new iphone 4! Just wanted to say I love reading through your blog and look forward to all your posts! Keep up the outstanding work!
Most of the things you claim happens to be astonishingly legitimate and that makes me ponder why I hadn’t looked at this in this light previously. This particular piece truly did turn the light on for me personally as far as this particular subject goes. But there is actually one particular issue I am not really too comfy with and whilst I attempt to reconcile that with the main idea of your issue, let me see just what all the rest of your visitors have to point out.Well done.
Hello, Neat post. There is a problem along with your site in internet explorer, might check thisK IE nonetheless is the marketplace leader and a huge portion of folks will pass over your great writing due to this problem.
Having read this I thought it was very informative. I appreciate you taking the time and effort to put this article together. I once again find myself spending way to much time both reading and commenting. But so what, it was still worth it!
What Is Sugar Defender? Sugar Defender is a meticulously crafted natural health supplement aimed at helping individuals maintain balanced blood sugar levels. Developed by Jeffrey Mitchell, this liquid formula contains 24 scientifically backed ingredients meticulously chosen to target the root causes of blood sugar imbalances.
Thanks a lot for sharing this with all people you actually know what you’re speaking about! Bookmarked. Please additionally talk over with my website =). We can have a link exchange agreement between us!
Aw, this was a really nice post. In idea I want to put in writing like this moreover – taking time and precise effort to make an excellent article… however what can I say… I procrastinate alot and under no circumstances seem to get something done.
you’re really a good webmaster. The web site loading speed is incredible. It seems that you’re doing any unique trick. Furthermore, The contents are masterwork. you have done a magnificent job on this topic!
Thanks for your marvelous posting! I definitely enjoyed reading it, you can be a great author.I will be sure to bookmark your blog and definitely will come back someday. I want to encourage you to ultimately continue your great writing, have a nice day!
I always was interested in this subject and stock still am, appreciate it for posting.
What Is Java Burn? Java Burn is a natural health supplement that is formulated using clinically backed ingredients that promote healthy weight loss.
What Is LeanBiome? LeanBiome is a natural dietary supplement that promotes healthy weight loss.
ProNerve 6 nerve relief formula stands out due to its advanced formula combining natural ingredients that have been specifically put together for the exceptional health advantages it offers.
Today, I went to the beach with my children. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She put the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!
I view something genuinely interesting about your web blog so I saved to bookmarks.
I like this site because so much useful stuff on here : D.
My brother recommended I might like this web site. He was entirely right. This post truly made my day. You can not imagine simply how much time I had spent for this info! Thanks!
Greetings! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My website looks weird when browsing from my iphone 4. I’m trying to find a theme or plugin that might be able to fix this problem. If you have any recommendations, please share. Thanks!
This really answered my problem, thank you!
F*ckin¦ awesome issues here. I¦m very glad to peer your article. Thank you a lot and i am looking forward to touch you. Will you please drop me a mail?
I think other website proprietors should take this web site as an model, very clean and magnificent user friendly style and design, let alone the content. You’re an expert in this topic!
you have a great blog here! would you like to make some invite posts on my blog?
I have been absent for a while, but now I remember why I used to love this web site. Thanks , I¦ll try and check back more frequently. How frequently you update your web site?
Definitely imagine that that you stated. Your favorite reason seemed to be at the internet the easiest thing to understand of. I say to you, I definitely get irked while folks think about issues that they plainly do not realize about. You controlled to hit the nail upon the top and also defined out the whole thing with no need side effect , folks can take a signal. Will probably be again to get more. Thanks
I visited a lot of website but I think this one has something extra in it in it
This design is steller! You certainly know how to keep a reader amused. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Fantastic job. I really loved what you had to say, and more than that, how you presented it. Too cool!
I just could not leave your site prior to suggesting that I actually loved the standard information an individual supply on your visitors? Is gonna be again ceaselessly to investigate cross-check new posts
Hey there, You have performed an excellent job. I will certainly digg it and individually suggest to my friends. I am sure they’ll be benefited from this website.
I got what you intend, regards for posting.Woh I am lucky to find this website through google. «Spare no expense to make everything as economical as possible.» by Samuel Goldwyn.
excellent put up, very informative. I ponder why the other specialists of this sector don’t notice this. You must continue your writing. I’m confident, you’ve a huge readers’ base already!
You completed some nice points there. I did a search on the subject and found nearly all people will agree with your blog.
After I initially commented I clicked the -Notify me when new comments are added- checkbox and now every time a remark is added I get four emails with the identical comment. Is there any method you possibly can remove me from that service? Thanks!
Thank you for another informative website. Where else may I get that kind of information written in such a perfect method? I have a mission that I’m simply now operating on, and I’ve been at the look out for such info.
you might have an incredible weblog here! would you wish to make some invite posts on my blog?
Those are yours alright! . We at least need to get these people stealing images to start blogging! They probably just did a image search and grabbed them. They look good though!
Everything is very open and very clear explanation of issues. was truly information. Your website is very useful. Thanks for sharing.
This is the best blog for anyone who desires to seek out out about this topic. You understand a lot its virtually hard to argue with you (not that I really would need…HaHa). You positively put a new spin on a subject thats been written about for years. Great stuff, just great!
I’m so happy to read this. This is the kind of manual that needs to be given and not the random misinformation that is at the other blogs. Appreciate your sharing this greatest doc.