Эксперимент по маркировке табачной продукции хотят продлить

Валерия Зеновина

Эксперимент по маркировке табачной продукции хотят продлить
victorO / Depositphotos.com

Не исключено, что эксперимент по маркировке табачной продукции средствами идентификации завершится только 28 февраля 2019 года, а не 31 декабря текущего года, как это определено сегодня (п. 1 постановления Правительства РФ от 27 ноября 2017 г. № 1433 «О проведении эксперимента по маркировке табачной продукции средствами идентификации и мониторингу оборота табачной продукции»; далее – Постановление № 1433). Соответствующий проект1 постановления кабмина представил Минпромторг России для общественного обсуждения и независимой антикоррупционной экспертизы, которые завершатся 2 января и 25 декабря соответственно.

Возможно ли включение стоимости спиртных напитков и табачных изделий, используемых в представительских целях, в состав представительских расходов при налогообложении прибыли? Узнайте ответ в «Энциклопедии решений. Хозяйственные ситуации» интернет-версии системы ГАРАНТ. Получите бесплатный доступ на 3 дня!

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В пояснительной записке к проекту указано, что продление эксперимента позволит обеспечить неразрывный переход его участников от добровольной маркировки к обязательной. При этом, как ожидается, будет обеспечен полный и последовательный учет маркированной продукции, а также устранены проблемы учета и реализации в ходе эксперимента – после перехода на обязательную маркировку.

Что интересно, сроки оценки результатов эксперимента при этом менять не планируется. В то время как оценка должна пройти до 31 декабря 2018 года (подп. «в» п. 6 Постановления № 1433).

Напомним, что эксперимент является добровольным, а начался он с 15 января этого года. В качестве целей были обозначены такие, как подтверждение подлинности товаров, противодействие незаконным ввозу, производству и обороту табачной продукции, в том числе контрафактной, и ряд других (п. 1 Положения о проведении эксперимента по маркировке табачной продукции средствами идентификации и мониторингу оборота табачной продукции). 

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1 С текстом проекта постановления Правительства РФ «О внесении изменений в постановление Правительства Российской Федерации от 27 ноября 2017 г. № 1433» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID проекта: 01/01/12-18/00087046).

Источник: garant.ru

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