Утверждена новая форма декларации по УСН

Екатерина Уцына

Утверждена новая форма декларации по УСН
tsalko / Depositphotos.com

Налоговая служба утвердила новую форму налоговой декларации по УСН, а также порядок ее заполнения и формата представления в электронной форме (приказ ФНС России от 25 декабря 2020 г. № ЕД-7-3/958@). Приказ вступает в силу по истечении двух месяцев со дня официального опубликования, но применяться будет, начиная с подачи декларации за налоговый период 2021 года.

Необходимость обновления формы обусловлена внесением поправок в налоговое законодательство в части изменения порядка расчета налога для некоторых налогоплательщиков. Напомним, что при увеличении выручки со 150 до 200 млн руб., а средней численности работников – со 100 до 130 человек (включительно) налогоплательщик, применяющий объект налогообложения в виде доходов, сможет исчислять налог по ставке 8%, а для применяющих объект налогообложения в виде доходов, уменьшенных на величину расходов, ставка составит 20% (п. 4 ст. 346.13, п. 4.1 ст. 346.13 Налогового кодекса).

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

В порядке заполнения налоговой декларации указывается, что применяться вышеуказанные налоговые ставки будут не с начала налогового периода, а с начала квартала, в котором будут выявлены превышения.

Источник: garant.ru

41 комментария

Hello, Neat post. There is a problem along with your site in web explorer, might test this… IE nonetheless is the market chief and a big element of people will omit your fantastic writing because of this problem.

I do enjoy the way you have presented this specific situation plus it does provide me a lot of fodder for thought. Nevertheless, from what I have observed, I really hope as the opinions pack on that people today continue to be on issue and don’t start on a soap box regarding some other news du jour. Anyway, thank you for this exceptional piece and although I can not really concur with it in totality, I respect the standpoint.

I’d should verify with you here. Which isn’t one thing I usually do! I get pleasure from reading a publish that can make people think. Additionally, thanks for permitting me to comment!

fantastic post, very informative. I wonder why the other experts of this sector do not notice this. You must continue your writing. I am sure, you’ve a great readers’ base already!

Hello, Neat post. There is an issue along with your web site in web explorer, might test thisK IE still is the marketplace leader and a huge element of people will miss your fantastic writing because of this problem.

I’ve been exploring for a little bit for any high quality articles or weblog posts in this kind of space . Exploring in Yahoo I finally stumbled upon this site. Reading this information So i’m satisfied to express that I’ve a very good uncanny feeling I found out just what I needed. I such a lot unquestionably will make certain to don’t omit this website and give it a look on a constant basis.

Good post. I learn something new and challenging on sites I stumbleupon every day.
It will always be helpful to read articles from other writers
and use something from their web sites.

Howdy, i read your blog occasionally and i
own a similar one and i was just curious if you get a lot of spam responses?
If so how do you stop it, any plugin or anything you can suggest?
I get so much lately it’s driving me crazy so any support is very much appreciated.

Уведомление: more

Java Burn: What is it? Java Burn is marketed as a natural weight loss product that can increase the speed and efficiency of a person’s natural metabolism, thereby supporting their weight loss efforts

Уведомление: porcini mushrooms italy

Thank you a lot for giving everyone remarkably marvellous opportunity to read in detail from this web site. It’s always so sweet and also full of a great time for me and my office co-workers to visit your blog at minimum thrice per week to study the new secrets you have. And lastly, we’re certainly amazed with your powerful thoughts you give. Some two tips in this posting are indeed the best we have had.

I haven’t checked in here for a while because I thought it was getting boring, but the last several posts are great quality so I guess I will add you back to my everyday bloglist. You deserve it my friend 🙂

Добавить комментарий

*

8 + семнадцать =