Екатерина Уцына
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На днях Председатель Правительства РФ подписал концепцию развития системы налогового мониторинга в России (распоряжение Правительства РФ от 21 февраля 2020 г. № 381-р).
Согласно этой концепции предусматривается существенное снижение порогов для добровольного участия компаний в данном виде налогового контроля, а также упрощение его процедур. Так, по новым правилам с 2022 года в налоговый мониторинг смогут войти организации, у которых объем годовых доходов составляет 1 млрд руб., активы – 1 млрд руб., совокупная сумма исчисленных за год налогов — 100 млн руб. При этом будут учитываться не только исчисленные компанией налоги, но и суммы НДФЛ и страховых взносов. По прогнозам экспертов число потенциальных участников налогового мониторинга может возрасти почти до четырех тысяч.
Помимо этого концепцией предусматривается обязанность налоговой службы по ведению карты отраслевых рисков участников налогового мониторинга и формированию их риск-профилей. Кроме этого налоговики будут также автоматически выявлять риски и уведомлять о них налогоплательщиков. Для того, чтобы из общего объема операций выявить те, которые содержат элементы риска, будет использоваться риск-ориентированный подход.
Вместе с проверяющими отслеживать ошибки и нарушения будут и специальные программы. На них предполагается возложить проверку полноты и целостности данных учета, восстановление хронологической последовательности отражения всех операций в учетной системе, а также проверку наличия подтверждающих первичных документов.
Предполагается, что такие меры смогут повысить точность проверок и прогнозирования налоговых поступлений. Что в свою очередь сделает систему налогового мониторинга более привлекательной для большего числа налогоплательщиков.
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