Екатерина Уцына
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Сегодня на заседании Правительства РФ обсудили ряд вопросов, касающихся поддержки и стимулирования бизнеса. Одним из первых был рассмотрен проект закона о внесении изменений в налоговое законодательство в части упрощения порядка исполнения налогоплательщиками-юрлицами обязанностей по уплате налогов, налогового администрирования и совершенствование налогового администрирования за счет использования автоматизированных информационных систем.
Так, предлагается установить для бизнеса упрощенный порядок уплаты налогов, сборов и страховых взносов. Для организаций и предпринимателей будет доступен единый налоговый платеж. Это означает, что одним поручением можно будет оплатить не только налоги или недоимки по ним, но и совершить авансовые платежи, погасить задолженности по пеням и штрафам. Таким образом налогоплательщик сможет одновременно выполнить все имеющиеся у него обязательства. Все зачисления будут проведены налоговой службой самостоятельно.
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Аналогичный порядок уплаты налогов уже более двух лет действует в отношении обязательств физлиц (ст. 45.1 Налогового кодекса). С помощью него граждане могут уплатить налог на имущество физлиц, транспортный и земельный налоги, а с 1 января 2020 года и НДФЛ в отношении тех сумм налога, которые не смог удержать налоговый агент. Перечислить деньги можно в любое удобное время, зачет платежа налоговые органы проводят самостоятельно.
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