Елена Самтынова
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Михаил Мишустин подписал распоряжение Правительства РФ от 18 марта 2020 г. № 660-р, которым устанавливается1 размер взноса в резервный фонд объединения туроператоров в сфере выездного туризма на 2020 год, который составляет один рубль. Указанный размер не распространяется на туроператоров или юрлиц, ранее не осуществших туроператорскую деятельность в сфере выездного туризма, при вступлении в члены Ассоциации «Турпомощь».
Напомним, согласно ст. 11.4 Федерального закона от 24 ноября 1996 г. № 132-ФЗ «Об основах туристской деятельности в Российской Федерации» (далее – Закон) соответствующий резервный фонд формируется за счет взносов туроператоров, осуществляющих деятельность в сфере выездного туризма. Его средства предназначены исключительно для оказания экстренной помощи туристам, находящимся за пределами РФ. Обычно размер взноса зависит от показателя количества туристов в сфере выездного туризма за предыдущий год у каждого туроператора (минимальный размер взноса составляет 50 тыс. руб, максимальный – 500 тыс. руб.).
Туроператоры должны перечислять взносы в резервный фонд ежегодно в течение 15 дней с даты опубликования бухгалтерской отчетности или ее представления в уполномоченный орган, но не позднее 15 апреля текущего года.
Решение о фактическом освобождении в текущем году туроператоров от уплаты указанных взносов принято кабинетом министров в рамках правительственных мер по обеспечению стабильного социально-экономического развития в условиях пандемии по коронавирусу, которые направлены на поддержку отраслей, оказавшихся в сложной ситуации.
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1 С текстом Распоряжения Правительства РФ от 18 марта 2020 г. № 660-р можно ознакомиться на официальном сайте Правительства РФ (http://static.government.ru/media/files/Msh2GKVUrTLjIZ511pVnWgBl1DWgh6jj.pdf).
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