Екатерина Уцына
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Законопроект, расширяющий перечень налогоплательщиков, которые смогут воспользоваться уменьшением налога на сумму расходов по приобретению кассовой техники был внесен в Госдуму1.
Речь идет о праве предпринимателей, применяющих ЕНВД и ПСН, получить налоговый вычет на приобретение кассы, включенной в реестр ККТ, в размере не более 18 тыс. руб. на каждый экземпляр техники (Федеральным законом от 27 ноября 2017 г. № 349-ФЗ). При этом касса должна быть зарегистрирована в налоговых органах с 1 февраля 2017 года до 1 июля 2019 года.
Аналогичным правом могут воспользоваться и ИП, занимающиеся розничной торговлей и оказывающих услуги общественного питания, и имеющие работников, с которыми заключены трудовые договоры. Единственное, для них вычет предоставляется, если касса зарегистрирована с 1 февраля 2017 года до 1 июля 2018 года.
Законопроектом же предлагается распространить возможность получения вычетов на следующие категории налогоплательщиков:
предприниматели, выполняющие работы или оказывающие услуги населению и применяющие УСН; ИП на ЕНВД, в случае если такими плательщиками заключены трудовые договоры на дату регистрации ККТ в период с 1 июля 2018 года по 1 июля 2019 года (к этой категории не относятся предприниматели, выполняющие работы или оказывающих услуги населению); предприниматели, выполняющие работы или оказывающие услуги населению (подп. 1 п. 1 ст. 227 Налогового кодекса), при условии регистрации приобретенной ККТ в налоговых органах с 1 февраля 2017 года до 1 июля 2019 года. При этом налоговый вычет не полагается, если такие расходы были учтены при определении профессиональных налоговых вычетов или при исчислении налогов, уплачиваемых в связи с применением иных режимов налогообложения.
О том, в каком размере предоставляется профессиональный налоговый вычет, если налогоплательщик не в состоянии документально подтвердить свои расходы, связанные с предпринимательской деятельностью, читайте в материале «Исчисление налога на имущество физлиц в отношении объектов, находящихся в общей собственности» в «Энциклопедии решений. Налоги и взносы». Получите полный доступ на 3 дня бесплатно!
Предполагается, что вышеуказанные изменения вступят в силу с момента опубликования закона.
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1 С текстом законопроекта № 738898-7 «О внесении изменений в статьи 227, 346.21, 346.32 Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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