Возможно, услуги негосударственных организаций в социальной сфере освободят от НДС

Евгений Шелест

Возможно, услуги негосударственных организаций в социальной сфере освободят от НДС
Y-Boychenko / Depositphotos.com

Правительство РФ внесло на рассмотрение в Госдуму законопроект, которым предлагается освободить от НДС операции по оказанию государственных (муниципальных) услуг в социальной сфере1. При этом по результатам отбора исполнителей должно быть заключено соглашение о государственном (муниципальном) социальном заказе на оказание данных услуг. Но за исключением соглашения о предоставлении субсидии на финансовое обеспечение выполнения государственного (муниципального) задания. Планируется, что новый подпункт дополнит п. 2 ст. 149 Налогового кодекса. Как указано в пояснительной записке к законопроекту, данная норма позволит создать равные условия налогообложения НДС при оказании государственных (муниципальных) услуг для госучреждений и для негосударственных социально ориентированных организаций.

Правительство РФ указало, что в настоящее время государственные учреждения и негосударственные организации находятся в неравных условиях при оказании госуслуг в социальной сфере. А именно, не признаются объектом налогообложения НДС оказание услуг (работ) казенными учреждениями, а также бюджетными и автономными учреждениями в рамках государственного (муниципального) задания, источником финансового обеспечения которого является субсидия из соответствующего бюджета бюджетной системы РФ (подп. 4.1 п. 2 ст. 146 НК РФ). Однако освобождение от НДС не распространяется на организации другой организационно-правовой формы при выполнении вышеупомянутых услуг.

Облагается ли НДС компенсация за досрочное расторжение договора? Узнайте из материала «Определение налоговой базы по НДС с учетом сумм, связанных с расчетами по оплате товаров (работ, услуг)» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Авторы инициативы отметили, что законопроект направлен на повышение качества и доступности государственных (муниципальных) услуг в социальной сфере. И на выравнивание условий в части финансового обеспечения оказания данных услуг для государственных и негосударственных организаций.

В случае принятия закон вступит в силу по истечении одного месяца со дня его официального опубликования, но не ранее очередного налогового периода по НДС.


1 С текстом законопроекта № 620146-7 «О внесении изменения в статью 149 Налогового кодекса Российской Федерации в связи с принятием Федерального закона «О государственном (муниципальном) социальном заказе на оказание государственных (муниципальных) услуг в социальной сфере» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

Источник: garant.ru

56 комментария

I would like to voice my appreciation for your kindness for people who really want guidance on the subject. Your special commitment to passing the solution throughout became unbelievably productive and has specifically permitted girls just like me to achieve their objectives. Your own warm and friendly information implies this much to me and somewhat more to my colleagues. Regards; from everyone of us.

Undeniably believe that that you said. Your favorite reason appeared to be at the internet the easiest thing to keep in mind of. I say to you, I certainly get irked even as other people think about issues that they plainly do not realize about. You managed to hit the nail upon the highest and also outlined out the entire thing with no need side-effects , other folks could take a signal. Will probably be back to get more. Thank you

What i do not realize is in reality how you are not actually much more smartly-appreciated than you might be now. You’re very intelligent. You recognize thus considerably in relation to this subject, produced me in my view consider it from so many various angles. Its like men and women aren’t fascinated until it is something to accomplish with Lady gaga! Your own stuffs outstanding. Always take care of it up!

Wow! This could be one particular of the most helpful blogs We have ever arrive across on this subject. Basically Wonderful. I am also an expert in this topic therefore I can understand your hard work.

I got what you intend, appreciate it for posting.Woh I am delighted to find this website through google. «Do not be too timid and squeamish about your actions. All life is an experiment.» by Ralph Waldo Emerson.

I would like to thnkx for the efforts you have put in writing this blog. I am hoping the same high-grade blog post from you in the upcoming as well. In fact your creative writing abilities has inspired me to get my own blog now. Really the blogging is spreading its wings quickly. Your write up is a good example of it.

This blog is definitely rather handy since I’m at the moment creating an internet floral website – although I am only starting out therefore it’s really fairly small, nothing like this site. Can link to a few of the posts here as they are quite. Thanks much. Zoey Olsen

An intriguing discussion is worth comment. I think that you need to publish more about this subject, it may not be a taboo
matter but typically people do not talk about such topics. To the next!
Many thanks!!

But a smiling visitor here to share the love (:, btw outstanding design and style. «Individuals may form communities, but it is institutions alone that can create a nation.» by Benjamin Disraeli.

hello there and thanks in your info – I’ve definitely picked up something new from proper here. I did then again experience a few technical points using this web site, as I experienced to reload the site lots of times previous to I may just get it to load properly. I had been brooding about if your hosting is OK? Not that I’m complaining, however slow loading circumstances instances will very frequently impact your placement in google and could damage your high quality score if advertising and ***********|advertising|advertising|advertising and *********** with Adwords. Anyway I am including this RSS to my e-mail and can glance out for much extra of your respective exciting content. Make sure you replace this again very soon..

You could certainly see your expertise within the paintings you write. The arena hopes for even more passionate writers like you who aren’t afraid to mention how they believe. All the time follow your heart. «The only way most people recognize their limits is by trespassing on them.» by Tom Morris.

Уведомление: ทีเด็ดฟุตบอล

Appreciating the hard work you put into your site and detailed information you present. It’s awesome to come across a blog every once in a while that isn’t the same outdated rehashed material. Great read! I’ve bookmarked your site and I’m including your RSS feeds to my Google account.

Howdy! This is kind of off topic but I need some guidance from an established blog. Is it tough to set up your own blog? I’m not very techincal but I can figure things out pretty fast. I’m thinking about making my own but I’m not sure where to start. Do you have any tips or suggestions? Cheers

This design is steller! You definitely know how to keep a reader amused. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Great job. I really loved what you had to say, and more than that, how you presented it. Too cool!

Hey just wanted to give you a quick heads up and let you know a few of the pictures aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same outcome.

Java Burn is the world’s first and only 100 safe and proprietary formula designed to boost the speed and efficiency of your metabolism by mixing with the natural ingredients in coffee.

Great goods from you, man. I’ve understand your stuff previous to and you’re just too excellent. I actually like what you’ve acquired here, really like what you’re saying and the way in which you say it. You make it enjoyable and you still take care of to keep it sensible. I can’t wait to read far more from you. This is actually a wonderful website.

Добавить комментарий


18 − один =