Евгений Шелест
AndrewLozovyi / Depositphotos.com
Правительство РФ внесло на рассмотрение в Госдуму законопроект, направленный на совершенствование налогового режима в отношении налогоплательщиков-участников специальных инвестиционных контрактов (далее – СПИК)1. Согласно этому документу, участником СПИК будет признаваться инвестор, являющийся стороной контракта, заключенного в соответствии с Федеральным законом от 31 декабря 2014 г.№ 488-ФЗ «О промышленной политике в Российской Федерации». Участник СПИК не должен входить в консолидированную группу налогоплательщиков, резидентом особой экономической зоны или территории опережающего социально-экономического развития, участником регионального инвестиционного проекта, участником свободной экономической зоны и (или) резидентом свободного порта Владивосток. А также не должен применять спецрежимы.
Планируется, что для таких налогоплательщиков субъект РФ сможет установить пониженную ставку по налогу на прибыль организаций вплоть до нулевой. При этом в отношении налога, зачисляемого в федеральный бюджет, будет применяться только нулевая ставка. Эти ставки будут применяться ко всей налоговой базе при условии, что доходы от реализации товаров, произведенных в рамках инвестиционного проекта составят не менее 90% всех доходов, учитываемых при определении налоговой базы. Но без учета доходов в виде положительной курсовой разницы.
Может ли налогоплательщик применять общеустановленную и пониженную ставки по налогу на прибыль в рамках одного налогового периода? Узнайте из материала «Ставки налога на прибыль» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Кроме того, юрлицо должно будет вести раздельный учет доходов и расходов, полученных от реализации товаров, произведенных в рамках инвестиционного проекта и иной деятельности.
______________________________
1 С текстом законопроекта № 689130-7 «О внесении изменений в Налоговый кодекс Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
Russian
There are certainly a variety of details like that to take into consideration. That may be a great point to bring up. I supply the thoughts above as basic inspiration however clearly there are questions just like the one you convey up where crucial factor shall be working in honest good faith. I don?t know if greatest practices have emerged around things like that, but I’m positive that your job is clearly identified as a good game. Both boys and girls feel the impression of just a moment’s pleasure, for the rest of their lives.
Its like you read my mind! You seem to know so much about this, like you wrote the book in it or something. I think that you could do with some pics to drive the message home a bit, but instead of that, this is wonderful blog. A fantastic read. I will definitely be back.
Some really marvellous work on behalf of the owner of this site, dead outstanding subject material.
I got what you intend, regards for posting.Woh I am glad to find this website through google. «Success is dependent on effort.» by Sophocles.
Definitely believe that which you said. Your favorite reason appeared to be on the internet the simplest thing to be aware of. I say to you, I certainly get annoyed while people consider worries that they just don’t know about. You managed to hit the nail upon the top and also defined out the whole thing without having side-effects , people can take a signal. Will likely be back to get more. Thanks
What i don’t understood is actually how you’re not really much more smartly-favored than you may be right now. You’re very intelligent. You already know thus considerably with regards to this topic, made me individually believe it from a lot of varied angles. Its like women and men aren’t involved until it is one thing to do with Girl gaga! Your own stuffs nice. At all times take care of it up!
I got what you intend,saved to bookmarks, very nice website .
You actually make it seem so easy with your presentation but I find this topic to be actually one thing that I think I’d never understand. It kind of feels too complex and extremely large for me. I am taking a look ahead on your subsequent publish, I will attempt to get the cling of it!
Some genuinely good info , Gladiolus I discovered this. «It’s not only the most difficult thing to know one’s self, but the most inconvenient.» by Josh Billings.
I am extremely impressed with your writing skills and also with the format on your weblog. Is this a paid subject or did you modify it yourself? Either way stay up the excellent high quality writing, it is uncommon to look a great blog like this one nowadays..
That is the right weblog for anybody who wants to find out about this topic. You notice so much its virtually arduous to argue with you (not that I really would want…HaHa). You undoubtedly put a new spin on a subject thats been written about for years. Nice stuff, simply great!
I¦ve read some just right stuff here. Certainly worth bookmarking for revisiting. I wonder how much attempt you put to make such a wonderful informative website.
Have you ever thought about publishing an e-book or guest authoring on other websites? I have a blog based on the same ideas you discuss and would love to have you share some stories/information. I know my visitors would enjoy your work. If you’re even remotely interested, feel free to shoot me an e-mail.
Greetings! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My website looks weird when viewing from my iphone4. I’m trying to find a theme or plugin that might be able to correct this problem. If you have any suggestions, please share. Appreciate it!
It’s appropriate time to make some plans for the future and it is time to be happy. I’ve learn this publish and if I may just I want to counsel you few attention-grabbing things or tips. Maybe you could write next articles relating to this article. I desire to learn even more things approximately it!
An fascinating dialogue is price comment. I believe that you should write more on this matter, it might not be a taboo topic but usually persons are not sufficient to speak on such topics. To the next. Cheers
What’s Happening i am new to this, I stumbled upon this I’ve found It absolutely useful and it has aided me out loads. I am hoping to give a contribution & assist other users like its helped me. Good job.
F*ckin¦ tremendous issues here. I am very glad to look your article. Thank you so much and i’m having a look ahead to contact you. Will you kindly drop me a mail?
As I web-site possessor I believe the content material here is rattling excellent , appreciate it for your efforts. You should keep it up forever! Best of luck.
Aw, this was a very nice post. In thought I would like to put in writing like this additionally – taking time and actual effort to make a very good article… but what can I say… I procrastinate alot and in no way appear to get one thing done.
magnificent points altogether, you just received a brand new reader. What would you recommend in regards to your publish that you just made some days ago? Any sure?
Thanks for some other informative web site. Where else may I get that type of info written in such a perfect means? I’ve a undertaking that I’m simply now operating on, and I’ve been on the look out for such info.
Hi, I think your site might be having browser compatibility issues. When I look at your website in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, fantastic blog!
What i do not realize is actually how you’re not really much more well-liked than you might be now. You are so intelligent. You realize therefore considerably relating to this subject, produced me personally consider it from a lot of varied angles. Its like women and men aren’t fascinated unless it’s one thing to do with Lady gaga! Your own stuffs outstanding. Always maintain it up!
I’m really impressed with your writing skills and also with the layout on your weblog. Is this a paid theme or did you modify it yourself? Anyway keep up the excellent quality writing, it’s rare to see a great blog like this one nowadays..
Thanks for sharing superb informations. Your website is so cool. I’m impressed by the details that you’ve on this web site. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for more articles. You, my friend, ROCK! I found just the information I already searched all over the place and simply could not come across. What an ideal web-site.
That is the best blog for anyone who wants to find out about this topic. You notice a lot its virtually onerous to argue with you (not that I really would need…HaHa). You undoubtedly put a brand new spin on a topic thats been written about for years. Nice stuff, just nice!
Appreciating the time and energy you put into your site and detailed information you offer. It’s awesome to come across a blog every once in a while that isn’t the same outdated rehashed information. Wonderful read! I’ve saved your site and I’m including your RSS feeds to my Google account.
Thanks for all your efforts that you have put in this. very interesting information.
Keep up the good work, I read few posts on this web site and I believe that your weblog is rattling interesting and has got lots of superb info .
Yay google is my queen aided me to find this great website ! .
Simply a smiling visitor here to share the love (:, btw great design.
I like this post, enjoyed this one thankyou for posting.
naturally like your web site but you have to check the spelling on several of your posts. A number of them are rife with spelling problems and I find it very troublesome to tell the truth nevertheless I will certainly come back again.