Оплату санаторно-курортного лечения работников предлагается учитывать для целей налога на прибыль

Екатерина Уцына

Оплату санаторно-курортного лечения работников предлагается учитывать для целей налога на прибыль
GlazkovVladimir77 / Depositphotos.com

Правительства РФ внесло в Госдуму законопроект, предусматривающий ряд поправок в налоговое законодательство в части порядка учета расходов работодателя на оплату санаторно-курортного лечения работников1. Предполагается, что изменения вступят в силу по истечении одного месяца со дня официального опубликования соответствующего закона, но не ранее 1 числа очередного налогового периода по соответствующему налогу.

Так, предлагается разрешить работодателям учитывать в составе расходов на оплату труда для целей налогообложения налогом на прибыль затраты, понесенные на оплату услуг по организации санаторно-курортного лечения (включая расходы на проживание и питание), оказываемых в пользу работников (и членов их семей). Такие расходы должны быть понесены в рамках договоров, заключенных непосредственно с санаторнокурортными организациями. Аналогичное право на учет затрат предполагается распространить и на расходы в виде сумм полной или частичной компенсации сотрудникам произведенных ими затрат на оплату услуг по санаторно-курортному лечению (включая расходы на проживание и питание).

Помимо этого, Законодатель намерен предусмотреть освобождение от обложения НДФЛ доходов в виде стоимости оплаченных работодателем в пользу работников и членов их семей услуг санаторно-курортных организаций однократно в одном налоговом периоде.

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Как указывается в пояснительной записке, такие изменения будут способствовать расширению спроса на санаторно-курортное лечение и повысят доступность таких услуг для более широкого круга граждан.

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1 С текстом законопроекта № 1043391-7 «О внесении изменений в статьи 217 и 255 части второй Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

Источник: garant.ru

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Я хотел бы выразить признательность автору за его глубокое понимание темы и его способность представить информацию во всей ее полноте. Я по-настоящему насладился этой статьей и узнал много нового!

Мне понравилась объективность автора и его способность представить информацию без предвзятости.

Я только что прочитал эту статью, и мне действительно понравилось, как она написана. Автор использовал простой и понятный язык, несмотря на тему, и представил информацию с большой ясностью. Очень вдохновляюще!

Автор старается быть нейтральным, чтобы читатели могли самостоятельно рассмотреть различные аспекты темы.

Статья представляет несколько точек зрения на данную тему и анализирует их достоинства и недостатки. Это помогает читателю рассмотреть проблему с разных сторон и принять информированное решение.

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Эта статья является настоящим сокровищем информации. Я был приятно удивлен ее глубиной и разнообразием подходов к рассматриваемой теме. Спасибо автору за такой тщательный анализ и интересные факты!

I don’t know if it’s just me or if everybody else encountering issues with your site. It looks like some of the written text on your content are running off the screen. Can somebody else please comment and let me know if this is happening to them too? This could be a issue with my web browser because I’ve had this happen previously. Appreciate it

Очень хорошо структурированная статья! Я оцениваю ясность и последовательность изложения. Благодаря этому, я смог легко следовать за логикой и усвоить представленную информацию. Большое спасибо автору за такой удобный формат!

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Автор старается не вмешиваться в оценку информации, чтобы читатели могли сами проанализировать и сделать выводы.

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Today, I went to the beach with my kids. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She put the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is totally off topic but I had to tell someone!

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