В регионе вводят АУСН после 68 субъектов РФ

Фото из архива rugrad

{"ID":"1443467","~ID":"1443467","TAGS":"аусн, налоги, Калининградская область, малый бизнес, налогообложение, УСН, индивидуальные предприниматели","~TAGS":"аусн, налоги, Калининградская область, малый бизнес, налогообложение, УСН, индивидуальные предприниматели","NAME":"В регионе вводят АУСН после 68 субъектов РФ","~NAME":"В регионе вводят АУСН после 68 субъектов РФ","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Калининградская область с 2026 года присоединится к \u003Ca href=\u0022https:\/\/ausn.nalog.gov.ru\/\u0022\u003Eрежиму\u003C\/a\u003E Автоматизированной упрощенной системы налогообложения. Соответствующий \u003Ca href=\u0022https:\/\/zaksob39.ru\/upload\/zaksob\/PZ2025-11-05ff.pdf\u0022\u003Eзаконопроект\u003C\/a\u003E подготовлен правительством региона и направлен в заксобрание.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Режим АУСН предусматривает налоговые ставки 8% (на доходы) или 20 % (на доходы минус расходы). Налогоплательщик будет сам выбирать объект налогообложения. Повышенные по сравнение с упрощенной системой ставки обусловлены отсутствием страховых взносов. Налоговые платежи при этом распределяются между федеральным (46 %) и региональным бюджетами.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Новый режим ориентирован на малый бизнес с численностью сотрудников до 5 человек, годовым доходом не более 60 млн руб., и остаточной стоимостью основных средств до 150 млн руб. Кроме того, для использования АУСН налогоплательщик должен иметь зарплатный проект в одном из 12 уполномоченных банков, а зарплату выплачивать «только в безналичной форме».\u0026nbsp;\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В 2024 году этим критериям соответствовало 46,04 тыс. калининградских юридических лиц и индивидуальных предпринимателей, отмечается в пояснительной записке к новому законопроекту. Это на 7 % меньше числа применяющих УСН налогоплательщиков.\u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Отдельно отмечается, что компании и ИП, которые выберут АУСН, будут освобождены от сдачи отчетов. Расчет налога и ведение доходов и расходов происходят автоматически, это делает налоговая инспекция.\r\n\u003C\/p\u003E\r\n В октябре 2024 года эксперимент по автоматизированной упрощенной системе налогообложения распространили на всю Россию и продлили до 2028 года. Без законов субъектов РФ спецрежим действует с 2022 года – в Москве, Московской и Калужской областях, Татарстане. С января 2026 года к эксперименту присоединяются также Рязанская область и Алтайский край. В случае принятия законопроекта Калининградская область станет 69-м субъектом РФ, где будет введен \u003Ca href=\u0022https:\/\/ausn.nalog.gov.ru\/\u0022\u003Eрежим АУСН\u003C\/a\u003E.","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Калининградская область с 2026 года присоединится к \u003Ca href=\u0022https:\/\/ausn.nalog.gov.ru\/\u0022\u003Eрежиму\u003C\/a\u003E Автоматизированной упрощенной системы налогообложения. Соответствующий \u003Ca href=\u0022https:\/\/zaksob39.ru\/upload\/zaksob\/PZ2025-11-05ff.pdf\u0022\u003Eзаконопроект\u003C\/a\u003E подготовлен правительством региона и направлен в заксобрание.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Режим АУСН предусматривает налоговые ставки 8% (на доходы) или 20 % (на доходы минус расходы). 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