С 2020 года расширяется территория применения НПД

Екатерина Уцына

С 2020 года расширяется территория применения НПД
dmbaker / Depositphotos.com

В воскресенье Президент РФ подписал закон, вносящий изменения в порядок применения НПД (Федеральный закон от 15 декабря 2019 г. № 428-ФЗ «О внесении изменений в Федеральный закон «О проведении эксперимента по установлению специального налогового режима «Налог на профессиональный доход» в городе федерального значения Москве, в Московской и Калужской областях, а также в Республике Татарстан (Татарстан)»1). Новые правила вступят в силу уже с 1 января 2020 года.

Согласно поправкам в Федеральный закон от 27 ноября 2018 г. № 422-ФЗ расширяется территория применения НПД. К четырем субъектам РФ, в которых эксперимент по применению налога проводился в 2019 году, добавлены еще 19 территорий. В их числе город федерального значения Санкт-Петербург, Красноярский край, Свердловская область и Республика Башкортостан. Эти регионы были выбраны не случайно. Законодатель распространил действие налога на все территории, являющиеся донорами, т. е. не получающими дотации на выравнивание бюджетной обеспеченности, а также на те регионы, в состав которых входят города с населением свыше миллиона человек. Таким образом в этих субъектах РФ применение спецрежима НПД не будет рассматриваться как источник дополнительных доходов.

Помимо расширения территорий применения налога, внесены изменения и в перечень объектов налогообложения НПД. Так, теперь перейти на спецрежим могут физлица, не стоящие на учете в налоговой инспекции в качестве предпринимателей и оказывающие без привлечения наемных работников следующие услуги другим гражданам для личных, домашних или иных подобных нужд:

по присмотру и уходу за детьми, больными лицами, лицами, достигшими возраста 80 лет, а также иными лицами, нуждающимися в постоянном постороннем уходе по заключению медицинской организации;по репетиторству;по уборке жилых помещений, ведению домашнего хозяйства.

_____________________________

1 С текстом Федерального закона от 15 декабря 2019 г. № 428-ФЗ «О внесении изменений в Федеральный закон «О проведении эксперимента по установлению специального налогового режима «Налог на профессиональный доход» в городе федерального значения Москве, в Московской и Калужской областях, а также в Республике Татарстан (Татарстан)» можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001201912150001).

Источник: garant.ru

55 комментария

My partner and I absolutely love your blog and find
many of your post’s to be exactly I’m looking for.
Would you offer guest writers to write content for you personally?
I wouldn’t mind producing a post or elaborating on some of the subjects you write with regards
to here. Again, awesome weblog!

Уведомление: bonanza178
Уведомление: บอลยูโร 2024
Уведомление: Digi Tobi

I wish to express appreciation to you for rescuing me from this crisis. Right after looking through the the web and seeing strategies which are not powerful, I assumed my life was well over. Living minus the solutions to the problems you’ve fixed by way of your entire posting is a critical case, and those that might have negatively affected my entire career if I had not noticed your blog. Your personal competence and kindness in taking care of all things was helpful. I am not sure what I would have done if I had not come upon such a solution like this. I am able to at this moment look ahead to my future. Thank you so much for the specialized and effective help. I will not be reluctant to recommend the sites to any individual who needs and wants direction on this situation.

Pretty great post. I simply stumbled upon your blog and wanted to say that I have really loved browsing your weblog posts. In any case I’ll be subscribing to your feed and I’m hoping you write once more soon!

Good – I should definitely pronounce, impressed with your web site. I had no trouble navigating through all the tabs as well as related information ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Quite unusual. Is likely to appreciate it for those who add forums or anything, site theme . a tones way for your customer to communicate. Excellent task.

Thank you for sharing excellent informations. Your site is very cool. I am impressed by the details that you?¦ve on this web site. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for more articles. You, my pal, ROCK! I found just the information I already searched all over the place and simply could not come across. What a perfect web-site.

I was just seeking this information for some time. After 6 hours of continuous Googleing, at last I got it in your website. I wonder what’s the lack of Google strategy that do not rank this type of informative sites in top of the list. Normally the top sites are full of garbage.

I know this if off topic but I’m looking into starting my own weblog and was wondering what all is required to get setup? I’m assuming having a blog like yours would cost a pretty penny? I’m not very web savvy so I’m not 100 positive. Any recommendations or advice would be greatly appreciated. Kudos

Do you mind if I quote a few of your posts as long as I provide credit and sources back to your site? My website is in the very same area of interest as yours and my visitors would really benefit from a lot of the information you provide here. Please let me know if this alright with you. Regards!

I as well as my friends came looking at the great solutions from your web page and suddenly got an awful feeling I never thanked the site owner for them. Those ladies were for that reason thrilled to see them and have in effect simply been enjoying these things. I appreciate you for being quite accommodating and for pick out some decent ideas most people are really wanting to be informed on. My very own sincere regret for not expressing gratitude to you sooner.

You really make it appear really easy along with your presentation but I in finding this matter to be actually one thing that I think I might never understand. It seems too complex and very extensive for me. I am having a look ahead on your subsequent post, I’ll attempt to get the dangle of it!

I was very pleased to find this web-site.I wanted to thanks for your time for this wonderful read!! I definitely enjoying every little bit of it and I have you bookmarked to check out new stuff you blog post.

Magnificent goods from you, man. I have understand your stuff previous to and you’re just extremely excellent. I actually like what you have acquired here, certainly like what you are saying and the way in which you say it. You make it entertaining and you still care for to keep it wise. I can’t wait to read much more from you. This is really a wonderful web site.

naturally like your web-site but you need to check the spelling on several of your posts. A number of them are rife with spelling issues and I find it very troublesome to tell the truth nevertheless I will surely come back again.

What Is FitSpresso? The effective weight management formula FitSpresso is designed to inherently support weight loss. It is made using a synergistic blend of ingredients chosen especially for their metabolism-boosting and fat-burning features.

Howdy! I know this is somewhat off topic but I was wondering which blog platform are you using for this site? I’m getting sick and tired of WordPress because I’ve had problems with hackers and I’m looking at alternatives for another platform. I would be awesome if you could point me in the direction of a good platform.

Howdy! This is my 1st comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading through your blog posts. Can you suggest any other blogs/websites/forums that cover the same topics? Appreciate it!

Hi, Neat post. There’s a problem with your web site in internet explorer, would check this… IE still is the market leader and a large portion of people will miss your excellent writing because of this problem.

This is the right blog for anyone who wants to find out about this topic. You realize so much its almost hard to argue with you (not that I actually would want…HaHa). You definitely put a new spin on a topic thats been written about for years. Great stuff, just great!

Добавить комментарий

*

20 − восемнадцать =