Президент ФПА России предложил уменьшить размер НДФЛ для адвокатов

Алина Дмитриева

Президент ФПА России предложил уменьшить размер НДФЛ для адвокатов
everythingposs / Depositphotos.com

В преддверии профессионального праздника – Дня Российской Адвокатуры, который отмечается 31 мая, Президент ФПА России Юрий Пилипенко рассказал об актуальных проблемах отрасли. Так, он выделил следующие проблемы:

дискриминация адвокатов в сфере налогообложения; нарушение профессиональных прав адвокатов; несоблюдение ими адвокатской этики.

Рассмотрим более подробно каждую из указанных проблем.

 

Дискриминация адвокатов в сфере налогообложения

Физическое лицо, занимающееся оказанием юридических услуг и зарегистрированное в качестве ИП, может использовать УСН с объектом налогообложения «доходы» (6%) (п. 1 ст. 346.12, п. 1 ст. 346.20 Налогового кодекса). Плательщики налога на профессиональный доход в тех регионах, где проходит сейчас эксперимент, при этом платят 4% с дохода, полученного от физического лица и 6% – от ИП и юрлиц (ст. 10 Федерального закона от 27 ноября 2018 г. № 422-ФЗ). А у адвоката, напротив, налоговая ставка составляет 13% (п. 2 ст. 227, п. 1 ст. 224 НК РФ). При этом гражданин, не имеющий статуса адвоката либо ИП и оказывающий юридические услуги, не платит налоги вообще, тем самым способствуя росту «теневой» экономики.

По словам Юрия Пилипенко, адвокаты в сфере налогообложения оказываются в неравных экономических условиях по сравнении с указанными лицами. Кроме того, добавляет он, недобросовестные налогоплательщики являются причиной сокращения профессиональных доходов, снижения уровня качества оказываемой юридической помощи и доверия к адвокатам в целом. При этом адвокаты обязаны оказывать бесплатную юридическую помощь и осуществлять защиту граждан в ходе уголовного судопроизводства по назначению органов следствия и суда (ст. 48 Конституции РФ).

Так, на IX Всероссийском съезде, который состоялся 18 апреля, адвокаты обратили внимание на то, что установленная налоговая ставка в 13% не учитывает объем бесплатной юридической помощи, который составляет не менее 50% от общего количества дел. Таким образом, адвокат перечислит НДФЛ в бюджет в размере 13% с дохода, полученного от клиентов, которые ему заплатят, в то время как ИП и самозанятый заплатят налогов меньше и доходов получат больше. Также они указали, что уменьшилось количество адвокатов в сельских районах и небольших городах РФ, а также были зафиксированы случаи отказа от получения, приостановления и прекращения статуса адвоката.

Если организация заключила договор с адвокатом, учредившим адвокатский кабинет, который самостоятельно исчисляет и оплачивает НДФЛ в размере 13%, то должна ли организация заводить на адвоката налоговый регистр по НДФЛ, а также сдавать справку по форме 2-НДФЛ в налоговую инспекцию? Ответ на этот и другие практические вопросы – в «Базе знаний службы Правового консалтинга» в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Для решения данной проблемы Всероссийский съезд адвокатов поручил Совету ФПА РФ разработать поправки в действующее законодательство с целью устранения дискриминации адвокатов в сфере налогообложения и направить их субъектам законодательной инициативы, а также в Минюст России и Минфин России для рассмотрения и принятия (резолюция о недопустимости дискриминации адвокатов в сфере налогообложения1).

 

Нарушение профессиональных прав адвокатов

Также на IX Всероссийском съезде адвокаты выделили следующие нарушения их прав, про которые напомнил Юрий Пилипенко:

следователи и судьи вызывают адвокатов на допрос в качестве свидетелей по обстоятельствам, ставших известными в связи с оказанием юридической помощи, несмотря на запрет (п. 2 ст. 8 Федерального закона от 31 мая 2002 г. № 63-ФЗ «Об адвокатской деятельности и адвокатуре в Российской Федерации»); наличие препятствий со стороны следователей и сотрудников следственных изоляторов для доступа к подзащитному, находящемуся под стражей (ст. 49 Уголовно-процессуального кодекса); отсутствие надлежащих условий для работы адвокатов во многих следственных изоляторах, большие очереди и длительные ожидания.

В качестве решения устранения нарушений прав адвокаты считают необходимым активизировать деятельность Комиссий по защите их профессиональных и социальных прав и планируют разработать положения о введении ответственности за чинение препятствий в работе адвоката (резолюция о нарушениях профессиональных прав адвокатов2).

 

Несоблюдение адвокатской этики

При этом нарушения фиксируются не только в отношении адвокатов, но и на самих защитников. Юрий Пилипенко отметил, что за 2017-2018 годы поступили 24 432 жалобы на действия или бездействие адвокатов при исполнении ими своих профессиональных обязанностей, из них 10 374 были признаны допустимыми для возбуждения дисциплинарного производства и только 6221 заключение были вынесены о наличии в действиях адвокатов состава дисциплинарного проступка. По его мнению, во-первых, из этого следует, что адвокатские палаты не находят нарушений для привлечения к дисциплинарной ответственности, а, во-вторых, следует повышать квалификацию адвокатов. Президент ФПА РФ указал на необходимость повышения оправдательных приговоров и более серьезную подготовку адвокатуры, как это было сделано при рассмотрении дел с участием присяжных заседателей в районных судах. Так, с 31 января вводится Стандарт профессионального обучения и повышения профессионального уровня адвокатов и стажеров адвокатов, который был принят на IX Всероссийском съезде адвокатов. В случае, если адвокат не будет повышать свой профессиональный уровень, то он может быть привлечен к дисциплинарной ответственности.

______________________________

1 С текстом резолюции о недопустимости дискриминации адвокатов в сфере налогообложения от 18 апреля 2019 г. можно ознакомиться на официальном сайте ФПА России. 2 С текстом резолюции о нарушениях профессиональных прав адвокатов от 18 апреля 2019 г. можно ознакомиться на официальном сайте ФПА России.

Источник: garant.ru

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Еще одним важным аспектом ОЗДС является мониторинг и анализ результатов. Система должна быть подвергнута постоянному контролю, чтобы оценить ее эффективность и внести корректировки при необходимости. Мониторинг может включать в себя проверку наличия дератов, оценку уровня зараженности, изучение тенденций и анализ данных, полученных от системы. Анализ результатов позволяет определить эффективность системы и внести изменения в ее работу, чтобы добиться наилучших результатов.

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