Екатерина Уцына
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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.
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