Елена Самтынова
ChristianChan / Depositphotos.com
В Госдуму поступил законопроект об установлении административной ответственности за повторное осуществление предпринимательской деятельности без госрегистрации в качестве ИП или юрлица. В этой связи в ст. 14.1 КоАП предлагается1 внести новую ч. 1.1, в которой предусмотреть повышенный штраф за повторное совершение административного правонарушения, предусмотренного ч. 1 ст. 14.1 КоАП РФ, в размере от 10 тыс. до 40 тыс. руб.
Напомним, за осуществление предпринимательства без госрегистрации в качестве ИП или юрлица, за исключением случаев, предусмотренных ч. 2 ст. 14.17.1 КоАП РФ, установлен штраф в размере от 500 до 2 тыс. руб. За повторное совершение указанного правонарушения ответственность не предусмотрена.
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Вместе с тем авторы законопроекта в пояснительной записке к законопроекту отметили, что уполномоченными органами регулярно фиксируются случаи повторного совершения административного правонарушения по ч. 1 ст. 14.1 КоАП РФ, что наносит экономический ущерб государству в виде неуплаченных налогов и взносов. По мнению разработчиков проекта закона, предлагаемый размер штрафа, в 20 раз превышающий нижний и верхний пределы размера штрафа за совершение указанного правонарушения в первый раз будет способствовать легализации предпринимательской деятельности, предупреждению противоправного поведения, а также сможет частично компенсировать бюджету соответствующего уровня недополученные средства от неуплаты налогов и взносов. Кроме того, такая мера станет необходимой в сфере поддержки легального малого и среднего бизнеса.
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1 С текстом законопроекта № 1072943-7 «О внесении изменений в статьи 3.5 и 14.1 Кодекса Российской Федерации об административных правонарушениях» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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