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.

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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

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