Екатерина Уцына
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Президент РФ по итогам обращения к гражданам России 23 июня 2020 года дал ряд поручений, в том числе и касающихся налоговой сферы (поручение Президента РФ от 8 июля 2020 г.).
Так, до 24 июля 2020 года в законодательстве будут закреплены следующие изменения. Для организаций, осуществляющих деятельность в области информационных технологий, на постоянной основе будут закреплены тарифы страховых взносов в государственные внебюджетные фонды, в совокупности не превышающие 7,6%. Для этих же компаний будет установлена ставка по налогу на прибыль, подлежащему зачислению в бюджеты субъектов РФ, в размере 0%. Субъектам, в свою очередь будет соответствующая компенсация недополученных доходов.
Физлицам – российским налоговым резидентам будет предоставлено право уплачивать НДФЛ в отношении доходов, полученных от источников за пределами РФ, в фиксированном размере 5 млн. руб. без декларирования таких доходов.
В отношении доходов граждан, превышающих 5 млн. руб. в год будет установлена повышенная ставка НДФЛ в размере 15%. Также будет разработан механизм учета и целевого использования средств, поступивших в виде суммы налога, исчисленной по налоговой ставке в размере, превышающем размер базовой налоговой ставки (13%), а также механизм принятия совместно с благотворительными, иными НКО и представителями медицинского сообщества решений об использовании этих средств в целях финансового обеспечения оказания медицинской помощи (при необходимости за рубежом) детям с тяжелыми жизнеугрожающими и хроническими заболеваниями, в том числе редкими (орфанными) заболеваниями, включая приобретение дорогостоящих лекарственных препаратов, медицинских изделий, технических средств реабилитации.
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Помимо дополнительного финансирования на оказание медпомощи вышеуказанным пациентам, было поручено органам исполнительной власти субъектов РФ не допустить снижение финансирования в 2021 году и последующие периоды.
До 1 октября 2020 года в законодательстве будет закреплено право на применение спецрежима по уплате НПД за лицами, достигшими возраста 16 лет. Для налогоплательщиков, получивших статус самозанятых в возрасте от 16 до 18 лет, будет предоставлен дополнительный «налоговый капитал» в размере одного МРОТ на уплату НПД в соответствующем налоговом периоде.
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