Екатерина Уцына
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Налоговая служба опубликовала на своем сайте разъяснения о возможных вариантах выбора режима налогообложения всем, применяющим в настоящее время спецрежим ЕНВД. Напомним, с 2021 года он будет отменен. Как ранее указывала ФНС России, для снятия с учета плательщикам не нужно будет подавать никаких заявлений – все будет сделано автоматически (письмо ФНС России от 21 августа 2020 г. № СД-4-3/13544@).
Поэтому, до конца 2020 года налогоплательщикам ЕНВД нужно выбрать новый налоговый режим. Если они не выберут его самостоятельно, то, как поясняет ФНС России, их переведут на общий режим налогообложения. Для того, чтобы помочь бизнесу определиться с наиболее подходящим режимом налогообложения, разработан специальный калькулятор на официальном сайте ФНС России.
В нем нужно указать категорию плательщика (юрлицо, предприниматель или физлицо, которое не является ИП), размер годового дохода и количество наемных работников, а также отметить, занимается ли бизнесмен производством подакцизных товаров, и система автоматически предложит подходящий режим. По каждому режиму можно прочитать краткую справку, а также информацию как на него перейти.
Так, например, для перехода на УСН необходимо подать уведомление до 31 декабря 2020 года. Этот режим позволяет самостоятельно выбирает объект налогообложения: «доходы» (налоговая ставка от 1% до 6% в зависимости от региона) или «доходы минус расходы» (налоговая ставка от 5 до 15% в зависимости от региона).
Этот режим имеет ограничения по количеству работников и по годовому доходу: с 1 января 2021 года не более 130 человек и не более 200 млн руб. соответственно.
Предприниматель может выбрать и другой режим — ПСН. Применять его можно при схожих с ЕНВД видах деятельности. Здесь также есть ограничения по размеру годового дохода – он не должен превышать 60 млн руб., а численность работников не должна быть больше 15 человек. Для перехода на этот режим заявление необходимо подать не менее чем за 10 дней до начала действия патента.
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Также физлиц (как ИП, так и нет), которые в своей деятельности не используют наемный труд и в год получают не более 2,4 млн руб. могут перейти на спецрежим НПД. Встать на учет очень просто – подавать никаких заявлений не нужно, достаточно лишь скачать мобильное приложение «Мой налог» и зарегистрироваться в нем. В приложении можно пробить покупателю чек, который можно отправить через любой мессенджер. Налоговая инспекция по этим данным рассчитывает налог и присылает уведомление. Оплатить его можно с помощью банковской карты. Таким образом, чтобы не прерывать свою предпринимательскую деятельность, рекомендуется зарегистрироваться в качестве плательщика НПД 1 января.
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