При подозрении в «смене вывески» резидента ОЭЗ лишат льгот по соцплатежам

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{"ID":"1025203","~ID":"1025203","TAGS":"налоговая, рабочие места, резиденты, инвесторы, льготы, анастасия абрамова, соцплатежи, ФНС","~TAGS":"налоговая, рабочие места, резиденты, инвесторы, льготы, анастасия абрамова, соцплатежи, ФНС","NAME":"При подозрении в «смене вывески» резидента ОЭЗ лишат льгот по соцплатежам","~NAME":"При подозрении в «смене вывески» резидента ОЭЗ лишат льгот по соцплатежам","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"4067","~IBLOCK_SECTION_ID":"4067","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Резидент Особой экономической зоны в Калининградской области лишится льгот по социальным платежам, если при проверке выяснится, что он лишь «сменил вывеску», но не создал новые рабочие места. Об этом заявила заместитель министра промышленности региона Анастасия Абрамова на заседании комитета по налогам, тарифам и развитию ОЭЗ Калининградской торгово-промышленной палаты в среду, 28 февраля.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В соответствии с законодательством под новым рабочим понимается место, впервые создаваемое организацией, включенной в реестр резидентов ОЭЗ. Физлицом занятым на рабочем месте, является лицо, заключившее трудовой договор с предприятием, которое уже внесено в единый реестр резидентов ОЭЗ. Трудовые обязанности физлица должны быть связаны с реализацией инвестиционного проекта, уточнила начальник отдела налогообложения имущества управления ФНС по Калининградской области Светлана Роева.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако, по словам Абрамовой, новые инвестпроекты могут создаваться предприятиями, которые просто «меняют вывеску», например, запускают проекты на «старых» юридических лицах.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «При этом в проекте используется имущество действующего предприятия, причем оно может приобретаться как у предприятия-резидента, так и у нерезидента. В таком случае очевидно, что старое юрлицо теряет имущество, соответственно, рабочие места, которые были задействованы в производственном процессе при работе с имуществом, сокращаются. Происходит смена вывески – те же самые люди работают на тех же местах, но в другом юрлице. Это было определено, как риск перетока кадров с одного предприятия на другое с целью получения пониженных тарифов страховых взносов. И они не могут быть отнесены к новым рабочим местам. В этой связи в адрес предприятий были направлены дополнительные запросы с просьбой уточнить перечень, который был заявлен, и отразить рабочие места, которые будут созданы в результате создания дополнительных имущественных объектов. По итогам одно из предприятий отказалось заявлять, другое сократило численность заявленного перечня», — отметила Абрамова.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По ее словам, в ряде ситуаций сложно четко проследить возможность использования имущества действующего предприятия. «Основания для отказа согласования перечня рабочих мест у нас отсутствуют, хотя точно утверждать, будут ли это новые места или нет, мы не можем. В то же время в ходе реализации проекта в рамках проверок, которые проводит администрация ОЭЗ, камеральных налоговых проверок такие обстоятельства могут быть выяснены и оспорена возможность применения пониженных тарифов», — сообщила заместитель министра промышленности.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Есть ситуации, когда существующее производство разделилось на два, и одно из них стало резидентом. И мы видим, что никаких новых рабочих мест не создано. И в этой ситуации применение пониженных тарифов страховых взносов не будет. Не произошло увеличение рабочих мест, как таковых, — отметила Роева. — И другая ситуация: когда идет расширение производства. У вас был цех по производству проволоки. Рядом построили еще одно здание по производству другой проволоки. И это новый инвестпроект. И при осуществлении второго инвестпроекта создаются новые рабочие места. Но если Иванов с первого инвестпроекта ушел на второй, то место Иванова должно быть занято Петровым. Не должно происходить сокращение рабочих мест. Если мы увидим, что было сто рабочих мест, а стало 20, потому что 80 ушли на второй проект, то что вы создали?»\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Резидент Особой экономической зоны в Калининградской области лишится льгот по социальным платежам, если при проверке выяснится, что он лишь «сменил вывеску», но не создал новые рабочие места. Об этом заявила заместитель министра промышленности региона Анастасия Абрамова на заседании комитета по налогам, тарифам и развитию ОЭЗ Калининградской торгово-промышленной палаты в среду, 28 февраля.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В соответствии с законодательством под новым рабочим понимается место, впервые создаваемое организацией, включенной в реестр резидентов ОЭЗ. Физлицом занятым на рабочем месте, является лицо, заключившее трудовой договор с предприятием, которое уже внесено в единый реестр резидентов ОЭЗ. Трудовые обязанности физлица должны быть связаны с реализацией инвестиционного проекта, уточнила начальник отдела налогообложения имущества управления ФНС по Калининградской области Светлана Роева.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако, по словам Абрамовой, новые инвестпроекты могут создаваться предприятиями, которые просто «меняют вывеску», например, запускают проекты на «старых» юридических лицах.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «При этом в проекте используется имущество действующего предприятия, причем оно может приобретаться как у предприятия-резидента, так и у нерезидента. В таком случае очевидно, что старое юрлицо теряет имущество, соответственно, рабочие места, которые были задействованы в производственном процессе при работе с имуществом, сокращаются. Происходит смена вывески – те же самые люди работают на тех же местах, но в другом юрлице. Это было определено, как риск перетока кадров с одного предприятия на другое с целью получения пониженных тарифов страховых взносов. И они не могут быть отнесены к новым рабочим местам. В этой связи в адрес предприятий были направлены дополнительные запросы с просьбой уточнить перечень, который был заявлен, и отразить рабочие места, которые будут созданы в результате создания дополнительных имущественных объектов. По итогам одно из предприятий отказалось заявлять, другое сократило численность заявленного перечня», — отметила Абрамова.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По ее словам, в ряде ситуаций сложно четко проследить возможность использования имущества действующего предприятия. «Основания для отказа согласования перечня рабочих мест у нас отсутствуют, хотя точно утверждать, будут ли это новые места или нет, мы не можем. В то же время в ходе реализации проекта в рамках проверок, которые проводит администрация ОЭЗ, камеральных налоговых проверок такие обстоятельства могут быть выяснены и оспорена возможность применения пониженных тарифов», — сообщила заместитель министра промышленности.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Есть ситуации, когда существующее производство разделилось на два, и одно из них стало резидентом. И мы видим, что никаких новых рабочих мест не создано. И в этой ситуации применение пониженных тарифов страховых взносов не будет. Не произошло увеличение рабочих мест, как таковых, — отметила Роева. — И другая ситуация: когда идет расширение производства. У вас был цех по производству проволоки. Рядом построили еще одно здание по производству другой проволоки. И это новый инвестпроект. И при осуществлении второго инвестпроекта создаются новые рабочие места. Но если Иванов с первого инвестпроекта ушел на второй, то место Иванова должно быть занято Петровым. Не должно происходить сокращение рабочих мест. Если мы увидим, что было сто рабочих мест, а стало 20, потому что 80 ушли на второй проект, то что вы создали?»\r\n\u003C\/p\u003E","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"Налоговики: Есть ситуации, когда существующее производство разделилось на два, и одно из них стало резидентом. Мы видим, что никаких новых рабочих мест не создано.","~PREVIEW_TEXT":"Налоговики: Есть ситуации, когда существующее производство разделилось на два, и одно из них стало резидентом. Мы видим, что никаких новых рабочих мест не создано.","PREVIEW_TEXT_TYPE":"text","~PREVIEW_TEXT_TYPE":"text","DETAIL_PICTURE":{"ID":"3663998","TIMESTAMP_X":"01.03.2018 11:43:23","MODULE_ID":"iblock","HEIGHT":"300","WIDTH":"450","FILE_SIZE":"56073","CONTENT_TYPE":"image\/jpeg","SUBDIR":"iblock\/f03","FILE_NAME":"f03c5ade20624555075e1a6c7aef9563.jpg","ORIGINAL_NAME":"оэз новая.jpg","DESCRIPTION":"","HANDLER_ID":null,"EXTERNAL_ID":"3af68122ec1dbb38a9730afc9411cccd","VERSION_ORIGINAL_ID":null,"META":"","SRC":"\/upload\/iblock\/f03\/f03c5ade20624555075e1a6c7aef9563.jpg"},"~DETAIL_PICTURE":"3663998","ACTIVE_FROM_X":"2018-03-03 01:36:00","~ACTIVE_FROM_X":"2018-03-03 01:36:00","ACTIVE_FROM":"03.03.2018 01:36:00","~ACTIVE_FROM":"03.03.2018 01:36:00","LIST_PAGE_URL":"news.php?ID=54","~LIST_PAGE_URL":"\/news\/","PROPERTY_FOTO_DESC_VALUE":"Фото rugrad.eu","~PROPERTY_FOTO_DESC_VALUE":"Фото 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