Евгений Шелест
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.
Russian
Lovely just what I was looking for.Thanks to the author for taking his time on this one.
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.
Just wanna input that you have a very decent web site, I enjoy the style and design it actually stands out.
I got what you mean ,saved to fav, very decent site.
Wow, fantastic blog layout! How long have you been blogging for? you made blogging look easy. The overall look of your website is excellent, as well as the content!
I believe other website owners should take this web site as an example , very clean and fantastic user genial style and design.
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
Aw, this was a really nice post. In thought I want to put in writing like this additionally – taking time and precise effort to make an excellent article… but what can I say… I procrastinate alot and in no way seem to get one thing done.
You are a very clever individual!
I consider something really special in this internet site.
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.
Really great visual appeal on this web site, I’d value it 10 10.
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.
WONDERFUL Post.thanks for share..more wait .. …
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.
F*ckin¦ remarkable things here. I am very glad to see your post. Thanks so much and i am taking a look ahead to contact you. Will you please drop me a mail?
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
Rattling clean internet site, regards for this post.
Pretty! This was a really wonderful post. Thank you for your provided information.
relaxing jazz instrumental music
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!!
Thankyou for all your efforts that you have put in this. very interesting information.
What’s Going down i am new to this, I stumbled upon this I’ve discovered It positively helpful and it has helped me out loads. I hope to contribute & aid different customers like its helped me. Great job.
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.
Howdy! Do you use Twitter? I’d like to follow you if that would be okay. I’m absolutely enjoying your blog and look forward to new posts.
I do agree with all of the ideas you’ve introduced in your post. They’re really convincing and can definitely work. Nonetheless, the posts are very quick for newbies. May you please lengthen them a little from subsequent time? Thanks for the post.
What Is FitSpresso? As you may know, FitSpresso is a natural weight loss supplement that comes in capsule form.
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..
What Is Puravive? Puravive is a weight loss supplement that works to treat obesity by speeding up metabolism and fat-burning naturally.
I have been absent for a while, but now I remember why I used to love this website. Thanks , I will try and check back more frequently. How frequently you update your site?
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.
Thanks a bunch for sharing this with all of us you actually know what you’re speaking approximately! Bookmarked. Kindly additionally talk over with my site =). We could have a link alternate agreement among us!
I really enjoy examining on this website, it has good content. «A short saying oft contains much wisdom.» by Sophocles.
What Is Exactly ZenCortex? ZenCortex is an optimal hearing function support
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.
Dead written content material, thank you for entropy. «The last time I saw him he was walking down Lover’s Lane holding his own hand.» by Fred Allen.
I like what you guys are up also. Such clever work and reporting! Keep up the superb works guys I’ve incorporated you guys to my blogroll. I think it’ll improve the value of my website 🙂
DentiCore is a dental and gum health formula, made with premium natural ingredients.
You are a very intelligent individual!
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
Some really prime articles on this internet site, saved to bookmarks.
Balmorex Pro is a natural and amazing pain relief formula that decreases joint pain and provides nerve compression relief.
FitSpresso: What Is It? FitSpresso is a natural weight loss aid that targets the root cause of excess body fat.
But wanna input on few general things, The website pattern is perfect, the articles is real excellent. «To the artist there is never anything ugly in nature.» by Franois Auguste Ren Rodin.
Hi my loved one! I want to say that this post is awesome, great written and include approximately all important infos. I would like to see more posts like this .
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.
It’s best to participate in a contest for one of the best blogs on the web. I will advocate this site!
Keep functioning ,fantastic job!
Dead written subject material, appreciate it for information .
Hello very nice site!! Man .. Beautiful .. Wonderful .. I’ll bookmark your website and take the feeds also?KI’m glad to find numerous helpful info right here in the post, we need develop extra strategies in this regard, thanks for sharing. . . . . .
What is Sugar Defender 24? Jeffrey Mitchell made the Sugar Defender 24. It is a product (Sugar Defender Diabetes) that helps your blood sugar health.
My spouse and i have been quite comfortable when Emmanuel managed to conclude his inquiry from your ideas he gained from your own web page. It is now and again perplexing just to happen to be releasing tips and hints which people have been selling. And we acknowledge we’ve got the writer to be grateful to for this. The type of illustrations you’ve made, the easy website menu, the friendships you can make it easier to foster — it’s got everything terrific, and it’s really making our son and the family recognize that that subject matter is fun, which is certainly especially fundamental. Thanks for all the pieces!
I am really impressed with your writing skills and also with the layout on your blog. Is this a paid theme or did you modify it yourself? Either way keep up the excellent quality writing, it is rare to see a nice blog like this one nowadays..
Hello! I could have sworn I’ve been to this blog before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!
Some genuinely fantastic information, Gladiola I observed this.
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.
I enjoy what you guys tend to be up too. This kind of clever work and coverage! Keep up the terrific works guys I’ve incorporated you guys to blogroll.
What does the Lottery Defeater Software offer? The Lottery Defeater Software is a unique predictive tool crafted to empower individuals seeking to boost their chances of winning the lottery.
Understanding NanoDefense Pro: What is it? NanoDefense Pro is a specialized formula designed to improve nail and foot health naturally.
I think this web site has some rattling fantastic information for everyone. «The fewer the words, the better the prayer.» by Martin Luther.
There is noticeably a bundle to know about this. I assume you made certain nice points in features also.
Tonic Greens: An Overview Introducing Tonic Greens, an innovative immune support supplement meticulously crafted with potent antioxidants, essential minerals, and vital vitamins.