Екатерина Уцына
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В Госдуму внесен законопроект о проведении эксперимента по установлению специального налогового режима «Автоматизированная упрощенная система налогообложения». Предполагается, что закон вступит в силу с 1 июля 2022 года, но не ранее чем по истечении одного месяца со дня официального опубликования соответствующего закона1. О начале разработки проекта было заявлено вчера на заседании Правительства РФ.
Предполагается, что проект будет действовать в четырех регионах – Москве, в Московской и Калужской областях, а также в Республике Татарстан (Татарстан). Срок его проведения – с 1 июля 2022 года по 31 декабря 2027 года.
Спецрежим предусмотрен для микробизнеса – организаций и предпринимателей, соответствующих устанавливаемым критериям. Согласно законопроекту применять спецрежим смогут те налогоплательщики, у которых доходы, учитываемые при определении налоговой базы, не превысили в текущем календарном году 60 млн руб., остаточная стоимость основных средств не превышает а численность наемных работников млн руб., а численность нанятых сотрудников – не более пяти человек. Перейти на такой режим не смогут микрофинансовые организации, КФХ, НКО, иностранные, казенные и бюджетные организации, нотариусы, адвокаты, ломбарды, профессиональные участники рынка ценных бумаг, инвестиционные фонды, банки, страховщики и ряд других компаний.
При применении спецрежима плательщики будут освобождены от обязанности по уплате налога на прибыль организаций, налога на имущество организаций (за исключением налога, уплачиваемого в отношении объектов недвижимого имущества, налоговая база по которым определяется как их кадастровая стоимость), НДС, за исключением налога, подлежащего уплате при ввозе товаров на территорию РФ, НДФЛ в отношении доходов, полученных от предпринимательской деятельности, налога на имущество физлиц, (в отношении имущества, используемого для предпринимательской деятельности). Вместе с тем, организации и ИП, применяющие спецрежим, не будут освобождаться от исполнения обязанностей налоговых агентов.
Для перехода на спецрежим нужно будет уведомить об этом налоговый орган в личном кабинете налогоплательщика не позднее 31 декабря календарного года, предшествующего календарному году, начиная с которого планируется переход на такой режим. При этом перейти обратно на другой налоговый режим в течение этого же календарного года.
Объектом налогообложения могут являться либо доходы, либо доходы, уменьшенные на величину расходов. Объект налогообложения выбирается плательщиком самостоятельно. Датой получения доходов будет признаваться дата поступления денежных средств (включая суммы предварительной оплаты) на счета в банках и (или) в кассу, получения иного имущества (работ, услуг) и (или) имущественных прав, а также погашения задолженности (оплаты) налогоплательщику иным способом. Если объектом налогообложения являются доходы, то налоговая ставка составит 8%, а если доходы за вычетом расходов – 20%.
Налоговым периодом планируется установить календарный месяц. По итогам налогового периода сумма налога будет исчисляться налоговым органом на основе сведений о доходах и расходах, представленных налогоплательщиком посредством применения ККТ и сведений о доходах и расходах, полученных от уполномоченной кредитной организации, а также данных о доходах, переданных налогоплательщиком через личный кабинет. Представлять налоговую декларацию не нужно.
Уведомление о сумме подлежащего уплате налога будет направляться налоговой инспекцией ежемесячно не позднее 15 числа месяца, следующего за истекшим налоговым периодом , а уплатить налог нужно будет до 25 числа.
Предполагается, что переход на автоматизированную упрощенную систему налогообложения позволит предпринимателям и организациям значительно снизить непроизводственные издержки и освободить ресурсы для собственного развития.
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1 С текстом законопроекта № 20281-8 «О проведении эксперимента по установлению специального налогового режима «Автоматизированная упрощенная система налогообложения» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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