Екатерина Уцына
Syda_Productions / Depositphotos.com
Ряд депутатов внес сегодня в Госдуму законопроект1, предусматривающий изменения в налоговом законодательстве в части снижения ставки НДС с 20% до 15%. Документом предлагается установить сроки вступления в силу поправок уже с 1 июля 2020 года.
С начала прошлого года ставка налога была увеличена с 18% до 20%. Дополнительные поступления налога от этого предполагалось направить на реализацию нацпроектов. Полученные доходы подтвердили правильность прогнозов, тем не менее, как указывается в пояснительной записке к законопроекту, выросли и налоговые вычеты в сферах энергетики, добычи и первичной переработки природных ресурсов. За первое полугодие 2019 года только по крупнейшим налогоплательщикам они составили половину роста поступлений от повышения ставки налога. А значит, как указывается в пояснительной записке, задекларированное повышение ставки НДС для увеличения финансирования нацпроектов себя не оправдало.
Если же снизить ставку НДС с 20% до 15%, то, как полагает законодатель, несмотря на снижение поступлений от налога в консолидированный бюджет РФ, будет расти ВВП. Так, например, 1% снижения НДС приведет к ежегодному росту ВВП на 1% за счет увеличения суммы, остающейся в распоряжении предприятий, в первую очередь в сегменте перерабатывающей промышленности, которая будет направлена на развитие предприятий и повышения уровня оплаты труда. Такие изменения ВВП, в свою очередь приведут к росту НДС, и других поступлений в бюджет и внебюджетные фонды, но уже от перерабатывающей промышленности за счет увеличения объема производства и роста оплаты труда.
Тем не менее Правительство РФ в своем заключении не поддержало этот законопроект, указав в частности, что снижение ставки налога приведет к сокращению доходов федерального бюджета и ограничит возможности финансирования расходных обязательств государства, в том числе в социальной сфере.
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1 С текстом законопроекта № 903200-7 «О внесении изменений в часть вторую Налогового кодекса Российской Федерации от 05.08.2000 № 117-ФЗ» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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