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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