«Калининградский винодельческий завод» искусственно завышал добавленную стоимость

Фото rugrad.eu

{"ID":"422693","~ID":"422693","TAGS":"коньяк, калининград, добавленная стоимость, акциз, калининградский винодельческий завод","~TAGS":"коньяк, калининград, добавленная стоимость, акциз, калининградский винодельческий завод","NAME":"«Калининградский винодельческий завод» искусственно завышал добавленную стоимость","~NAME":"«Калининградский винодельческий завод» искусственно завышал добавленную стоимость","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\u003Cp\u003EСчетная палата опубликовала результаты проверки калининградской компании \u0026laquo;Калининградский винодельческий завод\u0026raquo;, зарегистрированной в Советске, на предмет полноты начисления и перечисления в федеральный бюджет в 2009 году и начале 2010 года таможенных платежей. По данным ведомства, было выявлено, что представители завода во всех калькуляциях на коньяк, произведенный ООО \u0026laquo;Калининградский винодельческий завод\u0026raquo;, для выполнения критериев достаточной переработки включали сумму акциза в расчетную долю добавленной стоимости. Между тем, согласно тексту заключения аудиторов, действующее законодательство не позволяет учитывать акциз при расчете \u0026laquo;добавленной стоимости\u0026raquo;, размер которой должен составлять не менее 30% для освобождения от необходимости уплаты импортных таможенных пошлин за сырье.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nПо данным Счетной палаты, в 2009 и начале 2010 года компания сэкономила на импортных пошлинах при ввозе коньячного спирта порядка 89 млн руб. (пошлина - 57 млн. руб., НДС - 32 млн. руб.).\r\n\u003C\/p\u003E\u003Cp\u003E\r\nОтметим, что как ранее сообщал RUGRAD.EU, Счетная палата в ходе проверки установила, что другой производитель коньяков - винно-коньячный завод \u0026laquo;Альянс-1892\u0026raquo; - формировал 47% \u0026laquo;добавленной стоимости\u0026raquo; своей продукции на счет включения в нее прибыли организации.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nПроверка заводов Счетной палатой была закончена в середине 2010 года, а уже в ноябре были опубликованы вступившие в силу с 1 января 2011 года поправки в первую и вторую часть налогового кодекса Российской Федерации, а также в закон РФ \u0026laquo;О налоговых органах Российской Федерации\u0026raquo;, признававшие коньячный спирт подакцизным товаром, на который не может распространяться режим свободной таможенной зоны, предусматривающий освобождение от уплаты таможенных пошлин на импортное сырье.\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003EСчетная палата опубликовала результаты проверки калининградской компании \u0026laquo;Калининградский винодельческий завод\u0026raquo;, зарегистрированной в Советске, на предмет полноты начисления и перечисления в федеральный бюджет в 2009 году и начале 2010 года таможенных платежей. По данным ведомства, было выявлено, что представители завода во всех калькуляциях на коньяк, произведенный ООО \u0026laquo;Калининградский винодельческий завод\u0026raquo;, для выполнения критериев достаточной переработки включали сумму акциза в расчетную долю добавленной стоимости. Между тем, согласно тексту заключения аудиторов, действующее законодательство не позволяет учитывать акциз при расчете \u0026laquo;добавленной стоимости\u0026raquo;, размер которой должен составлять не менее 30% для освобождения от необходимости уплаты импортных таможенных пошлин за сырье.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nПо данным Счетной палаты, в 2009 и начале 2010 года компания сэкономила на импортных пошлинах при ввозе коньячного спирта порядка 89 млн руб. (пошлина - 57 млн. руб., НДС - 32 млн. руб.).\r\n\u003C\/p\u003E\u003Cp\u003E\r\nОтметим, что как ранее сообщал RUGRAD.EU, Счетная палата в ходе проверки установила, что другой производитель коньяков - винно-коньячный завод \u0026laquo;Альянс-1892\u0026raquo; - формировал 47% \u0026laquo;добавленной стоимости\u0026raquo; своей продукции на счет включения в нее прибыли организации.\r\n\u003C\/p\u003E\u003Cp\u003E\r\nПроверка заводов Счетной палатой была закончена в середине 2010 года, а уже в ноябре были опубликованы вступившие в силу с 1 января 2011 года поправки в первую и вторую часть налогового кодекса Российской Федерации, а также в закон РФ \u0026laquo;О налоговых органах Российской Федерации\u0026raquo;, признававшие коньячный спирт подакцизным товаром, на который не может распространяться режим свободной таможенной зоны, предусматривающий освобождение от уплаты таможенных пошлин на импортное 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