Екатерина Уцына
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В конце прошлого года были внесены изменения в налоговую декларацию по налогу на прибыль, касающиеся, в частности, организаций, являющихся сторонами соглашения о защите и поощрении капиталовложений и включенными в соответствующий реестр (приказ ФНС России от 11 сентября 2020 г. № ЕД-7-3/655@). Налоговая служба опубликовала пояснения о порядке заполнения декларации вышеуказанными налогоплательщиками (письмо ФНС России от 9 марта 2021 г. № СД-4-3/2995@).
Так, организации, заключившие соглашение о защите и поощрении капиталовложений должны включить в налоговую декларацию специальное приложение с указанием сведений о доходах (расходах), полученных (понесенных) при исполнении соглашений о защите и поощрении капиталовложений, а также о налоговой базе и сумме исчисленного налога на прибыль. При этом, если налогоплательщик является стороной нескольких соглашений, то приложение составляется отдельно по каждому соглашению. Налоговая служба напоминает о необходимости ведения раздельного учета доходов (расходов), полученных (понесенных) при исполнении соглашений, и доходов (расходов), полученных (понесенных) при осуществлении иной хозяйственной деятельности, а также налоговой базы и сумм налога на прибыль осуществляется с учетом соответствующих требований (п. 4.3 ст. 5 Налогового кодекса).
В таком приложении нужно указать дату и номер соглашения о защите и поощрении капиталовложений. По реквизиту «Номер соглашения» указывается номер соглашения о защите и поощрении капиталовложений и (без пробелов) через знак «#» код субъекта РФ, в бюджет которого уплачивается налог на прибыль в части, приходящейся на деятельность по исполнению соглашения. Если соглашение реализуется на территории нескольких субъектов РФ, то в отношении такого соглашения составляется несколько приложений, в которых по этому реквизиту после номера соглашения и знака «#» указывается код соответствующего региона. При этом в первом приложении по строкам 010 – 110 приводятся показатели, исчисленные в отношении деятельности по исполнению данного соглашения в целом, а по остальным приложениям этого соглашения по строкам 010 – 110 указываются прочерки. Показатели строк 120 – 269 приводятся в разрезе субъектов.
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Заполнять реквизит «Номер соглашения» нужно слева направо, начиная с первого (левого) знакоместа. А в незаполненных знакоместах в правой части реквизита проставляется прочерк (прочерк не ставится при подготовке декларации с использованием программного обеспечения при распечатке на принтере).
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Я оцениваю использование автором разнообразных источников, что позволяет получить всестороннюю информацию.
Only wanna input on few general things, The website style is perfect, the subject matter is very excellent : D.
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Читателям предоставляется возможность ознакомиться с различными аспектами и сделать собственные выводы.
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Я хотел бы выразить свою благодарность автору этой статьи за исчерпывающую информацию, которую он предоставил. Я нашел ответы на многие свои вопросы и получил новые знания. Это действительно ценный ресурс!
Я восхищен тем, как автор умело объясняет сложные концепции. Он сумел сделать информацию доступной и интересной для широкой аудитории. Это действительно заслуживает похвалы!
I like what you guys are up too. Such smart work and reporting! Keep up the excellent works guys I have incorporated you guys to my blogroll. I think it’ll improve the value of my web site 🙂
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What i don’t realize is actually how you are not really a lot more well-liked than you may be now. You are so intelligent. You understand therefore significantly relating to this matter, produced me for my part imagine it from a lot of numerous angles. Its like women and men don’t seem to be fascinated until it is something to accomplish with Lady gaga! Your personal stuffs outstanding. All the time handle it up!
Статья содержит дополнительные ресурсы для тех, кто хочет глубже изучить тему.
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I was wondering if you ever thought of changing the structure of your blog? Its very well written; I love what youve got to say. But maybe you could a little more in the way of content so people could connect with it better. Youve got an awful lot of text for only having 1 or 2 images. Maybe you could space it out better?