Екатерина Уцына
AndrewLozovyi / Depositphotos.com
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.
______________________________
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.
I am so happy to read this. This is the type of manual that needs to be given and not the accidental misinformation that’s at the other blogs. Appreciate your sharing this greatest doc.
You are a very intelligent person!
In this awesome scheme of things you’ll get a B+ for hard work. Where you confused me personally ended up being in the particulars. You know, it is said, the devil is in the details… And it could not be much more true in this article. Having said that, permit me inform you what did give good results. Your article (parts of it) is definitely rather powerful which is probably the reason why I am taking an effort to opine. I do not make it a regular habit of doing that. Secondly, while I can notice a jumps in logic you make, I am not necessarily confident of exactly how you seem to connect your points that make your final result. For the moment I shall yield to your point however trust in the foreseeable future you actually connect the dots much better.
You could definitely see your enthusiasm within the work you write. The world hopes for even more passionate writers such as you who aren’t afraid to say how they believe. All the time follow your heart. «Golf and sex are about the only things you can enjoy without being good at.» by Jimmy Demaret.
I was examining some of your articles on this website and I believe this web site is really informative! Keep posting.
Thanks, I have recently been searching for info approximately this topic for ages and yours is the best I’ve came upon so far. But, what about the bottom line? Are you positive concerning the supply?
Fantastic items from you, man. I’ve take into accout your stuff previous to and you’re just too wonderful. I really like what you have bought right here, certainly like what you are saying and the best way in which you assert it. You’re making it entertaining and you still take care of to keep it sensible. I can’t wait to read far more from you. This is actually a wonderful site.
After all, what a great site and informative posts, I will upload inbound link – bookmark this web site? Regards, Reader.
Appreciate it for this post, I am a big fan of this web site would like to proceed updated.
Keep up the great work, I read few blog posts on this website and I think that your blog is very interesting and has got lots of great information.
Heya i’m for the first time here. I found this board and I in finding It really useful & it helped me out a lot. I hope to present one thing back and help others like you aided me.
Hi there I am so delighted I found your blog page, I really found you by accident, while I was searching on Google for something else, Anyways I am here now and would just like to say thanks a lot for a fantastic post and a all round thrilling blog (I also love the theme/design), I don’t have time to browse it all at the minute but I have bookmarked it and also added your RSS feeds, so when I have time I will be back to read much more, Please do keep up the superb job.
I think this website has got some very superb information for everyone :D. «I like work it fascinates me. I can sit and look at it for hours.» by Jerome K. Jerome.
Regards for all your efforts that you have put in this. very interesting info .
You are my inspiration, I have few blogs and occasionally run out from brand :). «The soul that is within me no man can degrade.» by Frederick Douglas.
Useful information. Fortunate me I found your web site unintentionally, and I’m surprised why this twist of fate didn’t took place earlier! I bookmarked it.
Thanks a lot for sharing this with all of us you actually know what you are talking about! Bookmarked. Kindly also visit my web site =). We could have a link exchange arrangement between us!
I will right away clutch your rss feed as I can not in finding your email subscription hyperlink or newsletter service. Do you have any? Please let me understand so that I could subscribe. Thanks.
Good day! I know this is somewhat off topic but I was wondering if you knew where I could get a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having difficulty finding one? Thanks a lot!
You completed a number of fine points there. I did a search on the issue and found mainly people will consent with your blog.
My spouse and I stumbled over here different page and thought I might as well check things out. I like what I see so now i am following you. Look forward to looking at your web page again.
I’ve recently started a blog, the info you offer on this web site has helped me greatly. Thank you for all of your time & work. «The more sand that has escaped from the hourglass of our life, the clearer we should see through it.» by Jean Paul.
fantastic publish, very informative. I’m wondering why the opposite experts of this sector do not realize this. You should proceed your writing. I am confident, you have a great readers’ base already!
I dugg some of you post as I cogitated they were handy very beneficial
You actually make it seem really easy together with your presentation but I in finding this topic to be really one thing which I feel I’d by no means understand. It kind of feels too complicated and extremely extensive for me. I’m looking forward on your next post, I will attempt to get the hang of it!
Would you be involved in exchanging links?