Екатерина Уцына
Соответствующее распоряжение в пятницу, 17 января 2020 года, издал Михаил Мишустин, председатель Правительства РФ.
Сергей Демченко, партнер адвокатского бюро Asterisk, напомнил, что занимая долгое время должность заместителя руководителя ФНС России, Даниил Егоров курировал контрольные направления и проводил цифровизацию налогообложения. За время его работы российский бизнес перешел на онлайн-кассы, самозанятые стали подчинены собственному налоговому режиму, а правильную уплату НДС контролирует автоматизированная система. Эксперт подчеркнул, что все это, а также повышение качества работы налоговых инспекций, привело к тому, что бизнес сегодня предпочитает избегать серых схем в работе.
Позитивный отклик профессионального сообщества на назначение Даниила Егорова отметил и генеральный директор ООО «Электронный Экспресс» Алексей Пауков. Он отметил системность в походах к решению задач, глубокое погружение в детали, последовательность в своих позициях. Хороший пример – масштабная операция по внедрению электронных счетов-фактур. ФНС России и операторы ЭДО за последние пять – шесть лет вместе решили ряд важных методологических и организационных задач, обеспечивших перевод первичной документации и счетов-фактур в электронную форму. Что важно, за эти годы команда ФНС России под руководством Михаила Мишустина сумела выработать уникальную модель взаимодействия с разработчиками и операторами электронных услуг. Фактически налоговая служба определила правила, форматы и протоколы технического взаимодействия, а разработчики и операторы организовывали внедрение в масштабах страны. Такая синергия дает быстрые практические результаты с минимальной нагрузкой на бюджет. Даниил Егоров всегда был одним из наиболее заметных членов команды. Алексей Пауков особо отметил и открытость нового главы ФНС России – он часто выступает спикером на публичных мероприятиях, слушает рынок и взаимодействует с профессиональным сообществом. Так, на совместных мероприятиях в компании «Гарант» создавалось впечатление, что таким и должен быть руководитель будущего.
Многие сейчас задаются вопросом: чего же ждать от нового руководителя ФНС России. По мнению Сергея Демченко назначение Даниила Егорова на должность главы ФНС России не приведет к существенным изменениям в приоритетах деятельности налоговых органов. Скорее всего новый глава налоговой службы продолжит добиваться прозрачности налогообложения за счет совершенствования контрольных и цифровых систем. Но ждать каких-либо послаблений, в том числе и в отношении НДС, как полагает Сергей Демченко, не стоит.
О повышении прозрачности налоговых правоотношений говорит и Алексей Пауков. Так, в частности, по его мнению, продолжится активное развитие методологии оценки рисков для эффективного предупреждения налоговые нарушения. Также вероятно будет расширяться количество хозяйственных ситуаций, для оформления которых необходимо будет использовать электронные счета-фактуры в режиме онлайн. В части наличных расчетов чувствительный к издержкам розничный бизнес будет надеяться на переход к «облачным кассовым решениям», которые без дополнительного аппаратного обеспечения, прямо в браузере, могли бы обеспечить регистрацию розничных операций.
Кроме того, возможно будет продолжен курс на снижение объема физических, выездных проверок налогоплательщиков в пользу электронного взаимодействия на основе принципов аудита, особенно в отношении крупного бизнеса. Для среднего и малого бизнеса ФНС России вполне может разработать собственную систему «налогового скоринга», так как обладает большим объемом информации о транзакциях бизнеса и может строить рейтинги налогоплательщиков во многих аналитических разрезах. Микробизнес может быть в масштабах всей страны выделен в отдельную «регуляторную песочницу» на основе проведенного эксперимента для самозанятых. В целом, все эти системные мероприятия, помимо повышения прозрачности налоговых правоотношений должны привести и к строгому выполнению законодательства при меньших издержках на администрирование.
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