Налоговая доначислила мясокомбинату "Пограничный" более 300 млн руб. в качестве налогов, пени и штрафов

Фото rugrad.eu

{"ID":"510102","~ID":"510102","TAGS":"организация инвалидов им, чернышова, налоговая, суд, арбитраж, калининградская область","~TAGS":"организация инвалидов им, чернышова, налоговая, суд, арбитраж, калининградская область","NAME":"Налоговая доначислила мясокомбинату \u0026quot;Пограничный\u0026quot; более 300 млн руб. в качестве налогов, пени и штрафов","~NAME":"Налоговая доначислила мясокомбинату \u0022Пограничный\u0022 более 300 млн руб. в качестве налогов, пени и штрафов","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"1355","~IBLOCK_SECTION_ID":"1355","DETAIL_TEXT":" \r\n\u003Cp\u003EМежрайонная инспекция ФНС России № 10 по Калининградской области доначислила 301,1 млн руб. в качестве не уплаченных налогов и штрафов региональной общественной организации инвалидов имени Чернышова С.С. (юридическое лицо мясокомбината \u0026laquo;Пограничный\u0026raquo;, расположенного в одноименном поселке Багратионовского района; генеральный директор компании Сергей Гусельников также является исполнительным директором \u0026laquo;Черняховского мясокомбината\u0026raquo;). Об этом стало известно в ходе спора инспекции и компании в Калининградском арбитражном суде. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Согласно версии налоговой, компания использовала классическую \u0026laquo;инвалидную\u0026raquo; схему уклонения от налогообложения. Включение инвалидной организации в бизнес-контур дает возможность не платить НДС с продаваемой продукции и экономить на социальных отчислениях. По итогам налоговой проверки деятельности организации в 2008-2010 годах, в декабре 2011 года налоговая инспекция вынесла решение о доначислении в качестве НДС 213,2 млн руб., единого социального налога \u0026mdash; 3,1 млн руб., пени по НДС - 40,8 млн руб., а также насчитала компании штраф в размере 43,3 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Как установил суд, членами КРООИ им. Чернышова С.С. в проверяемый период являлись 5 человек, из них 4 \u0026mdash; инвалиды, что давало формальные основания для использования \u0026laquo;инвалидных\u0026raquo; льгот. Между тем фактически на мясном производстве работало 180-220 человек. Прибыль от работы инвалидного общества аккумулировалась в двух фондах. 70% ее должно было пойти на строительство храма в поселке Пограничном и 15% - в резервный накопительный фонд для оказания инвалидам материальной помощи и иной благотворительной деятельности. Впрочем, к строительству храма организация так и не приступила, хотя имела подрядный контракт с ООО \u0026laquo;Альфа-Проект\u0026raquo;, а на прочие уставные цели (непосредственно на улучшение жизни инвалидов) за три рассматриваемых года потратила менее 5 млн руб., или всего 2,3% от полученной от использования \u0026laquo;инвалидной\u0026raquo; схемы налоговой выгоды. При этом выручка компании за 2008-2010 годы составила порядка 1,7 млрд руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Кроме того, в суде было установлено, что за три года фонд оплаты труда организации составил порядка 35 млн руб. Однако формально зарплата не выплачивалась. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Суд, ссылаясь на постановление президиума Высшего арбитражного суда, принятое в сентябре 2010 года и определившее критерии допустимости применения льгот инвалидными организациями, признал выводы налоговой инспекции обоснованными. При этом он констатировал, что налоговые нарушения, о которых идет речь, в основном совершались в период, когда еще не было дано однозначной правовой оценки использования \u0026laquo;инвалидных\u0026raquo; схем, и на этом основании отменил начисленный налоговой штраф в размере 42,3 млн руб. За 4 квартал 2010 года, когда использование \u0026laquo;инвалидной\u0026raquo; схемы уже получило оценку ВАС, суд уменьшил размер штрафа с предлагаемых налоговой 10 млн руб. до 1 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Между тем, в отмене решения налоговой о доначислении самого НДС с начала 2008 по 3 квартал 2010 года суд отказал. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Отдельно стоит отметить, что размер доначисленных налогов превысил стоимость имущества общества, которая составила 254 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По данным ЕГРЮЛ, гендиректор организации инвалидов имени Чернышова Сергей Гусельников также является учредителем ООО \u0026laquo;ТД \u0026laquo;Пограничник\u0026raquo;. ООО \u0026laquo;Черняховский мясокомбинат\u0026raquo; принадлежит офшорной компании, зарегистрированной на Британских Виргинских островах \u0026laquo;Ваддо Корпорейшн\u0026raquo;. Генеральный директор ООО \u0026laquo;Черняховский мясокомбинат\u0026raquo; Игорь Антонюк в беседе с корреспондентом RUGRAD.EU отметил, что господин Гусельников у него действительно работал, однако это было \u0026laquo;7-8 лет назад\u0026raquo;. \u0026quot;Какое отношение имеет ко мне работник, который у меня когда-то работал?\u0026quot;, - сказал господин Антонюк. Между тем, согласно выписке из ЕГРЮЛ, актуальной на 15 мая 2012 года, Сергей Гусельников продолжает занимать должность исполнительного директора ООО \u0026laquo;Черняховский мясокомбинат\u0026raquo;.\u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также напомним, что ранее в подобной ситуации \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/489448\/\u0022 \u003Eоказался \u0026laquo;Вестер\u0026raquo;\u003C\/a\u003E. Суд первой инстанции принял сторону \u0026laquo;инвалидной\u0026raquo; структуры группы компаний \u0026laquo;Вестер-Ин\u0026raquo;, признав незаконными все доначисления, сделанные налоговой за период, когда не было однозначного толкования применения \u0026laquo;инвалидной\u0026raquo; схемы. Вторая инстанция это решение отменила и признала правоту налоговой. Третья инстанция признала выводы обоих инстанций некорректными и вернула дело в суд первой инстанции на повторное рассмотрение, которое продолжается до сих пор. \u003C\/p\u003E\r\n ","~DETAIL_TEXT":" \r\n\u003Cp\u003EМежрайонная инспекция ФНС России № 10 по Калининградской области доначислила 301,1 млн руб. в качестве не уплаченных налогов и штрафов региональной общественной организации инвалидов имени Чернышова С.С. (юридическое лицо мясокомбината \u0026laquo;Пограничный\u0026raquo;, расположенного в одноименном поселке Багратионовского района; генеральный директор компании Сергей Гусельников также является исполнительным директором \u0026laquo;Черняховского мясокомбината\u0026raquo;). Об этом стало известно в ходе спора инспекции и компании в Калининградском арбитражном суде. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Согласно версии налоговой, компания использовала классическую \u0026laquo;инвалидную\u0026raquo; схему уклонения от налогообложения. Включение инвалидной организации в бизнес-контур дает возможность не платить НДС с продаваемой продукции и экономить на социальных отчислениях. По итогам налоговой проверки деятельности организации в 2008-2010 годах, в декабре 2011 года налоговая инспекция вынесла решение о доначислении в качестве НДС 213,2 млн руб., единого социального налога \u0026mdash; 3,1 млн руб., пени по НДС - 40,8 млн руб., а также насчитала компании штраф в размере 43,3 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Как установил суд, членами КРООИ им. Чернышова С.С. в проверяемый период являлись 5 человек, из них 4 \u0026mdash; инвалиды, что давало формальные основания для использования \u0026laquo;инвалидных\u0026raquo; льгот. Между тем фактически на мясном производстве работало 180-220 человек. Прибыль от работы инвалидного общества аккумулировалась в двух фондах. 70% ее должно было пойти на строительство храма в поселке Пограничном и 15% - в резервный накопительный фонд для оказания инвалидам материальной помощи и иной благотворительной деятельности. Впрочем, к строительству храма организация так и не приступила, хотя имела подрядный контракт с ООО \u0026laquo;Альфа-Проект\u0026raquo;, а на прочие уставные цели (непосредственно на улучшение жизни инвалидов) за три рассматриваемых года потратила менее 5 млн руб., или всего 2,3% от полученной от использования \u0026laquo;инвалидной\u0026raquo; схемы налоговой выгоды. При этом выручка компании за 2008-2010 годы составила порядка 1,7 млрд руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Кроме того, в суде было установлено, что за три года фонд оплаты труда организации составил порядка 35 млн руб. Однако формально зарплата не выплачивалась. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Суд, ссылаясь на постановление президиума Высшего арбитражного суда, принятое в сентябре 2010 года и определившее критерии допустимости применения льгот инвалидными организациями, признал выводы налоговой инспекции обоснованными. При этом он констатировал, что налоговые нарушения, о которых идет речь, в основном совершались в период, когда еще не было дано однозначной правовой оценки использования \u0026laquo;инвалидных\u0026raquo; схем, и на этом основании отменил начисленный налоговой штраф в размере 42,3 млн руб. За 4 квартал 2010 года, когда использование \u0026laquo;инвалидной\u0026raquo; схемы уже получило оценку ВАС, суд уменьшил размер штрафа с предлагаемых налоговой 10 млн руб. до 1 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Между тем, в отмене решения налоговой о доначислении самого НДС с начала 2008 по 3 квартал 2010 года суд отказал. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Отдельно стоит отметить, что размер доначисленных налогов превысил стоимость имущества общества, которая составила 254 млн руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E По данным ЕГРЮЛ, гендиректор организации инвалидов имени Чернышова Сергей Гусельников также является учредителем ООО \u0026laquo;ТД \u0026laquo;Пограничник\u0026raquo;. ООО \u0026laquo;Черняховский мясокомбинат\u0026raquo; принадлежит офшорной компании, зарегистрированной на Британских Виргинских островах \u0026laquo;Ваддо Корпорейшн\u0026raquo;. Генеральный директор ООО \u0026laquo;Черняховский мясокомбинат\u0026raquo; Игорь Антонюк в беседе с корреспондентом RUGRAD.EU отметил, что господин Гусельников у него действительно работал, однако это было \u0026laquo;7-8 лет назад\u0026raquo;. \u0026quot;Какое отношение имеет ко мне работник, который у меня когда-то работал?\u0026quot;, - сказал господин Антонюк. Между тем, согласно выписке из ЕГРЮЛ, актуальной на 15 мая 2012 года, Сергей Гусельников продолжает занимать должность исполнительного директора ООО \u0026laquo;Черняховский мясокомбинат\u0026raquo;.\u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также напомним, что ранее в подобной ситуации \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/489448\/\u0022 \u003Eоказался \u0026laquo;Вестер\u0026raquo;\u003C\/a\u003E. Суд первой инстанции принял сторону \u0026laquo;инвалидной\u0026raquo; структуры группы компаний \u0026laquo;Вестер-Ин\u0026raquo;, признав незаконными все доначисления, сделанные налоговой за период, когда не было однозначного толкования применения \u0026laquo;инвалидной\u0026raquo; схемы. Вторая инстанция это решение отменила и признала правоту налоговой. Третья инстанция признала выводы обоих инстанций некорректными и вернула дело в суд первой инстанции на повторное рассмотрение, которое продолжается до сих пор. \u003C\/p\u003E\r\n ","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"В суде компании удалось отбиться только от штрафа на сумму 42,3 млн руб., так как он был начислен за нарушения, совершенные тогда, когда они нарушениями еще не считались.","~PREVIEW_TEXT":"В суде компании удалось отбиться только от штрафа на сумму 42,3 млн руб., так как он был начислен за нарушения, совершенные тогда, когда они нарушениями еще не считались.","PREVIEW_TEXT_TYPE":"text","~PREVIEW_TEXT_TYPE":"text","DETAIL_PICTURE":{"ID":"262302","TIMESTAMP_X":"31.01.2015 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