Екатерина Уцына
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В Госдуму внесен законопроект, предусматривающий поправки в налоговое законодательство в части совершенствования спецрежимов налогообложения для оказания господдержки субъектам МСП для преодоления последствий экономического кризиса на фоне распространения новой коронавирусной инфекции в 2020 году1. Предполагается, что такие изменения позволят снизить риски банкротств для предпринимателей и поддержать занятость за счет возможности направлять высвободившиеся средства от снижения налоговой нагрузки на выплату заработных плат.
Так, в отношении УСН предлагается увеличить размер разрешенного годового дохода в два раза до 300 млн руб. Аналогичное увеличение предусматривается и в отношении остаточной стоимости основных средств
Более значительные поправки предусмотрены для спецрежима ПСН. Так, в частности, Законодатель намерен разрешить применение патентной системы не только предпринимателям, но и организациям, соответствующим критериям субъектов МСП.
Также предлагается увеличить критерии на право применения спецрежима. Так, среднюя численность наемных работников может быть увеличена с 15 до 50 человек, а сумма полученного дохода с 60 до 150 млн руб.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Еще одно предложение – разрешить субъектам РФ самостоятельно устанавливать пониженную налоговую ставку до 4% на период 2021 года для всех или отдельных категорий налогоплательщиков. Или устанавливать налоговую ставку в размере 0% для тех налогоплательщиков, которые работают в отраслях российской экономики, в наибольшей степени пострадавших в условиях ухудшения ситуации в результате распространения новой коронавирусной инфекции, на период 2021 года.
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1 С текстом законопроекта № 1129333-7 «О внесении изменений в часть вторую Налогового Кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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