Екатерина Уцына
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Налоговая служба на своем официальном сайте опубликовала информацию о новых мерах поддержки, предоставляемых регионами для владельцев налогооблагаемого имущества. Антикризисные меры представили еще 10 регионов (информация ФНС России от 27 апреля 2020 г.).
Так, в Архангельской области продлеваются сроки уплаты авансовых платежей по налогу на имущество организаций и транспортному налогу за I квартал 2020 года – до 30 октября 2020 года, а за II квартал 2020 года – 30 декабря 2020 года (постановление Правительства Архангельской области от 14 апреля 2020 г. № 200-пп). Распространяется это на те компании, которые осуществляют деятельность в отраслях, наиболее пострадавших от распространения новой коронавирусной инфекции, включенных в региональный перечень (распоряжение Правительства Архангельской области от 7 апреля 2020 г. № 120-рп).
Также продлевается срок уплаты авансового платежа по налогу на имущество для арендодателей в Белгородской области (постановление Правительства Белгородской области от 6 апреля 2020 г. № 138-пп). В Чувашской Республике продлены сроки уплаты авансовых платежей за I квартал 2020 года по налогу на имущество организаций, транспортному и земельному налогам до 30 декабря 2020 года включительно (постановление Кабинета Министров Чувашской Республики от 20 апреля 2020 г. № 180).
В Республике Башкортостан ряд организаций и вовсе освобожден от уплаты налога на имущество (Закон Республики Башкортостан от 10 апреля 2020 г. № 243-з). К ним относятся субъекты МСП, включенные в соответствующий реестр по состоянию на 1 марта 2020 года, и осуществляющие деятельность в 16 основных отраслях. В частности, дневной уход за детьми, туристическая деятельность, показ кинофильмов, общепит и прочее.
Также от уплаты транспортного налога освобождены предприниматели Тюменской области за налоговый период 2019 года и организации за налоговый период 2020 года (Закон Тюменской области от 10 апреля 2020 г. № 25). Такая льгота распространяется на тех, кто использует транспорт в деятельности (по ОКВЭД) по транспортировке и хранению, в сфере общественного питания, здравоохранения и социальных услуг, образования, гостиничного обслуживания, культуры, спорта, организации досуга и развлечений.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Снижение налоговой базы, а также самого налога на имущество организаций в отношении объектов недвижимости, с арендаторами которых заключены соглашения о снижении или отсрочке арендной платы было введено в Брянской, Калужской, Ленинградской, Мурманской областях и Пермском крае.
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