Екатерина Уцына
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ФНС России размести на своем официальном сайте информацию о распространении эксперимента по установлению спецрежима НПД на всей территории России (Федеральный закон от 27 ноября 2018 г. № 422-ФЗ). Теперь стать самозанятым можно и в Республике Ингушетия.
Налоговая служба напоминает, что льготный режим позволяет физлицам уплачивать налог по ставке 4% при работе с другими физлицами и 6% — с организациями или предпринимателями. Чтобы встать на учет и уплачивать налог, посещать инспекцию не требуется – нужно всего лишь установить мобильное приложение «Мой налог».
Приложение позволяет автоматически сформировать чеки для клиентов, а информация о продажах в режиме онлайн поступит в налоговый орган. По итогам месяца налогоплательщику на его мобильное приложение придет информация о сумме налога, которую при его согласии спишут с банковского счета или самозанятый оплатит самостоятельно.
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Участники эксперимента имеют право на налоговый вычет 10 тыс. руб., который можно использовать для уменьшения налога. Кроме того, все самозанятые, вставшие на учет в этом году, получат дополнительный налоговый бонус 12 130 руб. Но в отличие от стартового бонуса, он позволяет полностью списать налог. Однако использовать его можно будет только до конца этого года – неиспользованная часть «сгорит» в 2021 году.
Более подробно о льготном налоговом режиме и правилах его применения можно узнать на специальном сайте налоговой службы (npd.nalog.ru).
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