Екатерина Уцына
auroomid.gmail.com / Depositphotos.com
В Госдуму внесено два законопроекта, предусматривающих изменения в части порядка исчисления и распространения специального налогового режима «Налог на профессиональный доход».
Об одном из них1 мы писали ранее, на стадии его разработки. Им предусматривается расширение территории применения налога на ряд субъектов РФ – доноров, не получающих дотации на выравнивание бюджетной обеспеченности, а также регионов, в состав которых входят города с населением свыше миллиона человек. Начать применять НПД в этих регионах планируется уже с 1 января 2020 года. В связи с расширением территории применения налога предлагается также внести изменения и в его название, исключив указание регионов, принимающих участие в эксперименте.
Этим же законопроектом предусматривается возможность налогоплательщикам, ранее направившим уведомления об осуществлении деятельности по оказанию услуг физлицам для личных, домашних или иных подобных нужд, применять к доходу от такой деятельности НПД.
Другой же законопроект2, в свою очередь, предусматривает приведение в соответствие норм налогового законодательства в связи с внесением вышеуказанных изменений в название спецрежима.
Помимо этого, в нем же законодатель предлагает сократить представляемую организациями в налоговые органы отчетность. Так, согласно законопроекту, устанавливается, что сведения о среднесписочной численности работников будут направляться в инспекцию в составе расчета по страховым взносам за очередной расчетный период.
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1 С текстом законопроекта № 837124-7 «О внесении изменений в Федеральный закон «О проведении эксперимента по установлению специального налогового режима «Налог на профессиональный доход» в городе федерального значения Москве, в Московской области и Калужской областях, а также в Республике Татарстан (Татарстан)» и материалами к нему можно ознакомиться на официальном сайте Госдумы. 2 С текстом законопроекта № 837128-7 «О внесении изменений в часть первую Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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