ФНС обложила госпомощь малому и среднему бизнесу налогом на прибыль

{"ID":"368970","~ID":"368970","TAGS":"налог, госпомощь, налог на прибыль, ФНС, малый и средний бизнес, гранты, субсидии","~TAGS":"налог, госпомощь, налог на прибыль, ФНС, малый и средний бизнес, гранты, субсидии","NAME":"ФНС обложила госпомощь малому и среднему бизнесу налогом на прибыль","~NAME":"ФНС обложила госпомощь малому и среднему бизнесу налогом на прибыль","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EФедеральная налоговая служба разъяснила порядок учета для целей налогообложения прибыли субсидий, выделяемых коммерческим организациям из бюджета на возмещение затрат в связи с производством и реализацией. Соответствующее письмо было разослано региональным УФНС. По словам сотрудников калининградского управления, субсидии подлежат налогообложению (в качестве прибыли в составе внереализационных доходов), поскольку не удовлетворяют одному из обязательных условий для признания их целевыми поступлениями из бюджета, а именно - не могут быть получены организацией напрямую из бюджета. Данный порядок теперь распространяется также и на индивидуальных предпринимателей, а также на налогоплательщиков, применяющих специальные налоговые режимы.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003E\u0026laquo;Таким образом, субсидии, выделяемые организациям и индивидуальным предпринимателям в целях возмещения затрат в связи с производством товаров, выполнением работ, оказанием услуг, облагаются налогом на прибыль организаций\u0026raquo;, - делают вывод сотрудники налоговой.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВ региональном министерстве промышленности подчеркнули, что до этого обложение налогом на прибыль субсидий и грантов, выдаваемых областным правительством, зависело от учетной политики предприятий. Теперь, после выхода разъяснительного письма, вся финансовая помощь будет облагаться 20\u0026#37;-м налогом.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EНапомним, что в этом году на поддержку малого бизнеса предполагалось израсходовать 68 млн руб. В частности, планировалось предоставление грантов начинающим собственное дело (10 млн руб. на 2009 год), предоставление льготных микрозаймов (20 млн руб. на 2009 год), субсидирование части затрат по уплате процентов по кредитам (10 млн руб. на 2009 год) и т.д. 18\u0026#37; от этих сумм пойдет обратно в областной бюджет, а 2\u0026#37; - в федеральный.\u003C\/span\u003E\u003C\/div\u003E\r\n ","~DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EФедеральная налоговая служба разъяснила порядок учета для целей налогообложения прибыли субсидий, выделяемых коммерческим организациям из бюджета на возмещение затрат в связи с производством и реализацией. Соответствующее письмо было разослано региональным УФНС. По словам сотрудников калининградского управления, субсидии подлежат налогообложению (в качестве прибыли в составе внереализационных доходов), поскольку не удовлетворяют одному из обязательных условий для признания их целевыми поступлениями из бюджета, а именно - не могут быть получены организацией напрямую из бюджета. Данный порядок теперь распространяется также и на индивидуальных предпринимателей, а также на налогоплательщиков, применяющих специальные налоговые режимы.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003E\u0026laquo;Таким образом, субсидии, выделяемые организациям и индивидуальным предпринимателям в целях возмещения затрат в связи с производством товаров, выполнением работ, оказанием услуг, облагаются налогом на прибыль организаций\u0026raquo;, - делают вывод сотрудники налоговой.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВ региональном министерстве промышленности подчеркнули, что до этого обложение налогом на прибыль субсидий и грантов, выдаваемых областным правительством, зависело от учетной политики предприятий. Теперь, после выхода разъяснительного письма, вся финансовая помощь будет облагаться 20\u0026#37;-м налогом.\u003C\/span\u003E \r\n  \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EНапомним, что в этом году на поддержку малого бизнеса предполагалось израсходовать 68 млн руб. 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