Налоговая принялась за «инвалидные схемы» калининградских сборщиков телевизоров

Фото rugrad.eu

{"ID":"466374","~ID":"466374","TAGS":"телеволна, налоговая, суд, калининград, арбитраж, инвалидная схема","~TAGS":"телеволна, налоговая, суд, калининград, арбитраж, инвалидная схема","NAME":"Налоговая принялась за «инвалидные схемы» калининградских сборщиков телевизоров","~NAME":"Налоговая принялась за «инвалидные схемы» калининградских сборщиков телевизоров","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":"\r\n\u003Cp\u003EКалининградский арбитражный суд подтвердил выводы управления федеральной налоговой службы по Калининградской области о неправомерном использовании \u0026laquo;инвалидной схемы\u0026raquo;, позволявшей уходить от необходимости уплаты НДС черняховскому заводу \u0026laquo;Телеволна\u0026raquo;, и оставил в силе решение налоговой о доначислении компании более 32 млн руб. налогов, пени и штрафов. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как видно из решения суда, в августе 2011 года межрайонная ИФНС № 2 завершила проверку завода \u0026laquo;Телеволна\u0026raquo;, осуществляющего свою деятельность в форме общественной организации инвалидов, за первый квартал 2010 года. В результате было установлено, что членами общества инвалидов, которое продало в 2010 году телеаппаратуры более чем на 567,7 млн руб., являются только 6 человек. Большинство остальных работников завода инвалидами не являются, при этом завод распространял льготу по освобождению от НДС на всю производимую продукцию. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как удалось установить налоговой, среднесписочная численность сотрудников завода в первом квартале 2010 года составила 364 человека, из них инвалидами являлись всего 23 человека, или 6,3%. Налоговая выгода, полученная компанией от использования \u0026laquo;инвалидной\u0026raquo; льготы, в данном периоде составила 24,7 млн руб, при этом на уставную деятельность, то есть затраты на помощь инвалидам, включая их зарплату, компания потратила всего 814 тыс. руб. или чуть более 3% от полученной налоговой выгоды. Непосредственно на помощь инвалидам (расходы на питание, медицинское обслуживание, посещение бассейна, материальные субсидии и т.д.) при выручке в 137,2 млн руб. было выделено всего 77,2 тыс. руб. или 0,3% от налоговой выгоды. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В суде представители \u0026laquo;Телеволны\u0026raquo; пытались апеллировать к тому, что они активно сотрудничают с областным правительством по направлению \u0026laquo;снижение напряженности на рынке труда\u0026raquo; и собираются строить реабилитационный центр для инвалидов, однако суд отклонил данные доводы как не имеющие отношения к тому периоду деятельности компании, в котором были выявлены нарушения налогового законодательства. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E К тому же \u0026laquo;Телеволна\u0026raquo; не смогла предоставить суду документы, подтверждающие хотя бы перечисление аванса на счет подрядчика, которой якобы должен строить центр реабилитации инвалидов. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u0026laquo;Статус общественной организации инвалидов не может использоваться преимущественно для получения налоговой выгоды, как это имело место в рассматриваемом случае. Между тем, обстоятельства свидетельствуют о том, что основной целью деятельности \u0026laquo;Телеволны\u0026raquo; фактически являлось получение доходов, а не защита прав и интересов инвалидов, обеспечение им равных с другими гражданами возможностей участия во всех сферах общественной жизни и их общественной интеграции\u0026raquo;, - констатировал суд и вынес решение в пользу налоговой. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Стоит отметить, что практика применения \u0026laquo;инвалидных схем\u0026raquo;, позволяющих снижать отпускную стоимость продукции на размер НДС \u0026mdash; 10 или 18% (в зависимости от вида производимой продукции) \u0026mdash; довольно распространена среди калининградских предпринимателей. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В частности, в 2011 году УФНС Калининградской области \u003Ca href=\u0022http:\/\/www.rugrad.eu\/news\/459646\/\u0022 \u003Eвыявило\u003C\/a\u003E применение подобной схемы в группе компаний \u0026laquo;Вестер\u0026raquo;. Однако калининградский арбитражный суд признал ее законной из-за того, что основной объем средств, аккумулированный на счетах входящего в ГК \u0026laquo;Вестер\u0026raquo; общества инвалидов, якобы должен был быть направлен на строительство центра реабилитации инвалидов рядом с площадью Василевского, в здании торгового центра \u0026laquo;Вестер\u0026raquo;. Инвалидная организация заказала строительство у строительной организации \u0026laquo;Патефон\u0026raquo;, которой ранее руководил совладелец ГК \u0026laquo;Вестер\u0026raquo; Олег Болычев. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Впрочем, суд вышестоящей инстанции отменил решение калининградского арбитража и признал законным решение налоговой о доначислении \u0026laquo;Вестеру\u0026raquo; 57,3 млн руб. налогов, пеней и штрафов. \u003C\/p\u003E\r\n","~DETAIL_TEXT":"\r\n\u003Cp\u003EКалининградский арбитражный суд подтвердил выводы управления федеральной налоговой службы по Калининградской области о неправомерном использовании \u0026laquo;инвалидной схемы\u0026raquo;, позволявшей уходить от необходимости уплаты НДС черняховскому заводу \u0026laquo;Телеволна\u0026raquo;, и оставил в силе решение налоговой о доначислении компании более 32 млн руб. налогов, пени и штрафов. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как видно из решения суда, в августе 2011 года межрайонная ИФНС № 2 завершила проверку завода \u0026laquo;Телеволна\u0026raquo;, осуществляющего свою деятельность в форме общественной организации инвалидов, за первый квартал 2010 года. В результате было установлено, что членами общества инвалидов, которое продало в 2010 году телеаппаратуры более чем на 567,7 млн руб., являются только 6 человек. Большинство остальных работников завода инвалидами не являются, при этом завод распространял льготу по освобождению от НДС на всю производимую продукцию. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как удалось установить налоговой, среднесписочная численность сотрудников завода в первом квартале 2010 года составила 364 человека, из них инвалидами являлись всего 23 человека, или 6,3%. Налоговая выгода, полученная компанией от использования \u0026laquo;инвалидной\u0026raquo; льготы, в данном периоде составила 24,7 млн руб, при этом на уставную деятельность, то есть затраты на помощь инвалидам, включая их зарплату, компания потратила всего 814 тыс. руб. или чуть более 3% от полученной налоговой выгоды. Непосредственно на помощь инвалидам (расходы на питание, медицинское обслуживание, посещение бассейна, материальные субсидии и т.д.) при выручке в 137,2 млн руб. было выделено всего 77,2 тыс. руб. или 0,3% от налоговой выгоды. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В суде представители \u0026laquo;Телеволны\u0026raquo; пытались апеллировать к тому, что они активно сотрудничают с областным правительством по направлению \u0026laquo;снижение напряженности на рынке труда\u0026raquo; и собираются строить реабилитационный центр для инвалидов, однако суд отклонил данные доводы как не имеющие отношения к тому периоду деятельности компании, в котором были выявлены нарушения налогового законодательства. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E К тому же \u0026laquo;Телеволна\u0026raquo; не смогла предоставить суду документы, подтверждающие хотя бы перечисление аванса на счет подрядчика, которой якобы должен строить центр реабилитации инвалидов. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u0026laquo;Статус общественной организации инвалидов не может использоваться преимущественно для получения налоговой выгоды, как это имело место в рассматриваемом случае. 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