До конца года продлены налоговые каникулы субъектам МСП из пострадавших отраслей

Екатерина Уцына

До конца года продлены налоговые каникулы субъектам МСП из пострадавших отраслей
peshkova / Depositphotos.com

Правительство РФ вынесло решение о продлении отсрочки по уплате налогов и взносов за I квартал 2020 года для субъектов малого и среднего предпринимательства, осуществляющего деятельность в отраслях экономики, наиболее пострадавших от распространения новой коронавирусной инфекции (постановление Правительства РФ от 7 ноября 2020 г. № 1791). Речь идет о тех, кто работает в области культуры, туризма, гостиничного бизнеса и общественного питания, в развлекательной и спортивной сферах. Льготы получит и бизнес, который занимается организацией конференций и выставок.

Так, отсрочка до конца года предоставляется субъектам малого и среднего бизнеса, а также предпринимателям в отношении сроков уплаты налогов (за исключением НДС, НПД, налогов, уплачиваемых в качестве налогового агента) и авансовых платежей по налогам за март и I квартал 2020 года, исчисленных с выплат и иных вознаграждений в пользу физлиц за март 2020 года страховых взносов, уплаты начисленных с выплат и иных вознаграждений в пользу физлиц за март 2020 года страховых взносов на ОСС от несчастных случаев на производстве и профзаболеваний, а также уплаты авансовых платежей по транспортному налогу, налогу на имущество организаций и земельному налогу за I квартал 2020 года.

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Предложение продлить налоговые каникулы высказал Президент РФ. По его словам, не все компании имели объективную возможность восстановить своё прежнее положение. Проблемы у них сохраняются, и для снижения издержек и восстановления им потребуется дополнительная помощь государства.

Источник: garant.ru

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