Екатерина Уцына
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В УФНС России по г. Москве состоялся онлайн-вебинар для налогоплательщиков по теме: «Изменения в законодательстве по налогам и сборам в 2020 году в связи с принятием мер по поддержке бизнеса, предусматривающих в период с 1 января 2020 года по 30 декабря 2020 года освобождение от обязанности по уплате налогов и продление сроков уплаты». Ответы на вопросы слушателей размещены на официальном сайте налоговой службы.
Так, например, по мнению инспекторов, налогоплательщик, применяющий УСН, может учесть для целей налогообложения расходы, совершенные из средств «невозвратного» кредита (постановление Правительства РФ от 16 мая 2020 г. № 696). Что касается налогоплательщиков на ОСН, то в качестве меры поддержки юрлиц в период коронавирусной инфекции законодателем предусмотрено, что суммы прекращенных обязательств налогоплательщика-заемщика по уплате задолженности по заключенному с кредитной организацией кредитному договору на возобновление деятельности не учитываются в составе доходов при определении налоговой базы по налогу на прибыль при соблюдении установленных налоговым законодательством условий (письмо Минфина России от 9 сентября 2020 г. № 03-03-06/1/79206).
Также налоговая служба разъяснила порядок учета компьютерного оборудования, которое приобреталось для перевода работников на удаленную работу. В зависимости от стоимости, затраты на его приобретение учитываются в целях налогообложения прибыли либо через механизм начисления амортизации, либо в качестве материальных расходов. В последнем случае стоимость такого имущества включается в состав расходов в полной сумме по мере ввода его в эксплуатацию (подп. 3 п. 1 ст. 254 Налогового кодекса).
Даны разъяснения и по вопросу применения новых ставок для УСН при превышении лимитов. Напомним, что с 1 января 2021 года упрощенцы, начиная с квартала, по итогам которого доходы, определяемые нарастающим итогом с начала налогового периода, превысили 150 млн. руб., но не превысили 200 млн. руб. и (или) в течение которого средняя численность работников превысила 100 человек, но не превысила 130 человек, при исчислении налога применяют налоговую ставку в отношении части налоговой базы, рассчитанной как разница между налоговой базой, определенной за отчетный (налоговый) период, и налоговой базой, определенной за отчетный период, предшествующий кварталу, в котором допущены вышеуказанные превышения (п. 1.1 ст. 346.20, п. 2.1 ст. 346.20 НК РФ). Поэтому, повышенная ставка применяется в отношении только той части налоговой базы, приходящейся на период с начала квартала, в котором допущены превышения. В зависимости от объекта налогообложения, начиная с квартала, в котором допущено превышение нормативов ставка составит 8% – при объекте «доходы» и 20% – при объекте «доходы минус расходы» (п. 4.1 ст. 346.13 НК РФ, п. 4 ст. 1 Федерального закона от 31 июля 2020 г. № 266-ФЗ).
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Еще один вопрос касается правил учета суммы субсидии на дезинфекцию при расчете страховых взносов на ОПС за себя в доходах свыше 300 тыс. руб. налогоплательщиком, применяющим УСН с объектом «доходы». Так, в соответствии новыми положениями налогового законодательства установлено, что субсидии, полученные в связи с постановлением Правительства РФ от 24 апреля 2020 г. № 576, не учитываются при формировании налоговой базы по налогу на прибыль (Федеральный закон от 22 апреля 2020 г. № 121-ФЗ). Аналогичное правило распространяется и в отношении налогоплательщиков, применяющих УСН – они не отражают подобные субсидии ни в доходах, ни в расходах. Однако, как ранее пояснял Минфин России, субсидии, которые были получены налогоплательщиками в соответствии с постановлением Правительства РФ от 2 июля 2020 г. № 976 на профилактику новой коронавирусной инфекции, под вышеуказанные нормы не подпадают. А значит, полученные средства нужно учесть в доходах (письмо Минфина России от 2 сентября 2020 г. № 03-03-06/1/769530).
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