Екатерина Уцына
AntonMatyukha / Depositphotos.com
Минэкономразвития России снизил коэффициенты-дефляторы на 2020 год, внеся изменения в ранее изданный приказ (приказ Минэкономразвития России от 10 декабря 2019 г. № 793 «О внесении изменений в приказ Минэкономразвития России от 21 октября 2019 г. № 684 «Об установлении коэффициентов-дефляторов на 2020 год»)1.
Так, в этом году будут применяться следующие показатели:
для НДФЛ – 1,810 (ранее 1,813). Применяется при расчете фиксированных авансовых платежей по НДФЛ иностранными гражданами, работающими в России по найму в размере 1,2 тыс. руб. (п. 2 ст. 227.1 Налогового кодекса). Так, в 2020 году фиксированный ежемесячный платеж составит 2 172 руб. (1200 руб. х 1,810).;для ЕНВД – 2,005 (ранее 2,009). Применяется для корректировки базовой доходности при определении налоговой базы по налогу (п. 4 ст. 346.29 НК РФ);для ПСН – 1,589 (ранее 1,592) Применяется для ежегодной индексации максимального размера потенциально возможного годового дохода (п. 2 ст. 346.48 НК РФ);для торгового сбора – 1,379 (ранее 1,382). Применяется для ежегодной индексации ставки сбора, установленного по деятельности по организации розничных рынков (п. 2 ст. 346.48 НК РФ).
В этом году не устанавливаются коэффициенты-дефляторы для УСН и налога на имущество физлиц. Для упрощенцев этот показатель уже определен ч. 4 ст. 4 Федерального закона от 3 июля 2016г. № 243-ФЗ. В отношении же налога на имущество физлиц в нем отпала необходимость. Ведь коэффициент применялся ранее к инвентаризационной стоимости имущества, которая с 2020 года больше не используется при расчете налога (ч. 3 ст. 5 Федерального закона от 4 октября 2014 г. № 284-ФЗ).
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1 С текстом приказа Минэкономразвития России от 10 декабря 2019 г. № 793 «О внесении изменений в приказ Минэкономразвития России от 21 октября 2019 г. № 684 «Об установлении коэффициентов-дефляторов на 2020 год» можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001202001160022).
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