Екатерина Уцына
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В Госдуму внесен законопроект, предусматривающий поправки в перечень доходов, не облагаемых НДФЛ1. Предполагается, что документ вступит в силу со дня его официального опубликования. Проект разработан в рамках реализации Указа Президента РФ от 7 мая 2018 г. № 204, которым Правительству РФ поставлена задача обеспечить к 2024 году устойчивый рост реальных доходов граждан и снижение в два раза уровня бедности в России.
Законопроектом предлагается освободить от налогообложения зарплату граждан, выплачиваемую в размере менее двух МРОТ. С 1 января 2020 года МРОТ установлен в размере 12 130 руб. в месяц, т. е. согласно проекту граждане, которые получают заработную плату менее 24 260 руб., могут быть освобождены от уплаты НДФЛ в размере 13%. Законодатель полагает, что такие меры будут стимулировать потребление в стране, позволят сократить социальные расходы государства в связи с увеличением реальных доходов бедных и наиболее уязвимых слоев общества, а также значительно уменьшат расходы на администрирование налогов для такой группы лиц. Согласно пояснительной записке, такой подход частично предусматривает введение «прогрессивной» шкалы налогообложения по НДФЛ в зависимости от доходов налогоплательщиков. Отмена НДФЛ для лиц, заработная плата которых не достигает двух МРОТ, позволит дать более существенный толчок экономическому росту за счёт увеличения покупательской способности населения, а также окажет реальную поддержку гражданам, оказавшимся в тяжелом материальном положения в результате последствий распространения коронавирусной инфекции.
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Также предлагается внести изменения2 и в Федеральный закон от 19 июня 2000 г. № 82-ФЗ «О минимальном размере оплаты труда», предусмотрев в нем возможность применения МРОТ при установлении суммы оплаты труда, освобождаемой от обложения НДФЛ.
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1 С текстом законопроекта № 942980-7 «О внесении изменения в статью 217 Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы. 2 С текстом законопроекта № 943007-7 «О внесении изменения в статью 3 Федерального закона «О минимальном размере оплаты труда» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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