Калининградская область — абсолютный чемпион по использованию «инвалидных» налоговых схем

Фото rugrad.eu

{"ID":"564555","~ID":"564555","TAGS":"калининградская область, инвалидные схемы, налоги, оптимизация","~TAGS":"калининградская область, инвалидные схемы, налоги, оптимизация","NAME":"Калининградская область — абсолютный чемпион по использованию «инвалидных» налоговых схем","~NAME":"Калининградская область — абсолютный чемпион по использованию «инвалидных» налоговых схем","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\r\n\u003Cp\u003EКалининградская область стала абсолютным чемпионом по объему освобождений от уплаты НДС, которые были предоставлены калининградским организациям, имеющим формальный статус обществ инвалидов. Так, согласно данным, опубликованным на сайте Федеральной налоговой службы, от уплаты НДС в Калининградской области по \u0026laquo;инвалидной статье\u0026raquo; в 2011 году была освобождена продукция на общую сумму в 30,4 млрд руб. Ближайшим \u0026laquo;конкурентом\u0026raquo; области по данному освобождению является Москва. Там через \u0026laquo;инвалидную\u0026raquo; схему от необходимости уплаты НДС были освобождены товары и услуги общей стоимостью 20,9 млрд руб. Третьей по размеру \u0026laquo;инвалидного\u0026raquo; трафика является Пензенская область, где в прошлом году через инвалидные схемы было проведено продукции на 1,6 млрд руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Стоит отметить, что на Калининградскую область приходится 98% объемов всех товаров и услуг, проданных через инвалидные схемы в Северо-Западном федеральном округе, и 48% - во всей России. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Отметим, что освобождение от уплаты НДС действует для организаций, не менее 80% членов которых являются инвалидами или их законными представителями. Также отметим, что до сентября 2010 года не было однозначной трактовки того, в какой степени инвалидные организации могут заниматься коммерческой деятельностью, что спровоцировало довольно изощренные методики использования налоговой оптимизации калининградскими компаниями. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E К примеру, организация \u0026laquo;Вестер-Ин\u0026raquo;, входящая в ГК \u0026laquo;Вестер\u0026raquo; депутата областной Думы Олега Болычева, была зарегистрирована как общественная организация инвалидов, состоящая на 100% из людей с ограниченными возможностями, а значит, имела право на освобождение от уплаты НДС с продукции собственного производства. В организации числилось всего три человека, однако еще порядка 900 человек являлись наемными работниками. Только за второй и третий кварталы 2010 года организация произвела продукции - хлебобулочных и кондитерских изделий, кулинарных изделий из мяса птицы, говядины, свинины, рыбы, мясных и рыбных полуфабрикатов, салатов и прочих закусок - на 254,3 млн руб. По документам инвалиды не получали зарплату, а аккумулировали все получаемые объединением доходы на счету организации для строительства торгового центра рядом с площадью Василевского, на четвертом этаже которого был запланирован \u0026laquo;центр реабилитации инвалидов площадью 996 кв. м\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также с инвалидными организациями связаны, к примеру, сборщик электроники \u0026laquo;Телеволна\u0026raquo;, мясокомбинат \u0026laquo;Пограничный\u0026raquo; и \u0026laquo;Балтмоторс\u0026raquo;. Согласно ЕГРЮЛ, в последние годы в Калининградской области работало около ста таких организаций, в данный момент их осталось чуть меньше 50.\u003C\/p\u003E\r\n ","~DETAIL_TEXT":"\r\n\u003Cp\u003EКалининградская область стала абсолютным чемпионом по объему освобождений от уплаты НДС, которые были предоставлены калининградским организациям, имеющим формальный статус обществ инвалидов. Так, согласно данным, опубликованным на сайте Федеральной налоговой службы, от уплаты НДС в Калининградской области по \u0026laquo;инвалидной статье\u0026raquo; в 2011 году была освобождена продукция на общую сумму в 30,4 млрд руб. Ближайшим \u0026laquo;конкурентом\u0026raquo; области по данному освобождению является Москва. Там через \u0026laquo;инвалидную\u0026raquo; схему от необходимости уплаты НДС были освобождены товары и услуги общей стоимостью 20,9 млрд руб. Третьей по размеру \u0026laquo;инвалидного\u0026raquo; трафика является Пензенская область, где в прошлом году через инвалидные схемы было проведено продукции на 1,6 млрд руб. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Стоит отметить, что на Калининградскую область приходится 98% объемов всех товаров и услуг, проданных через инвалидные схемы в Северо-Западном федеральном округе, и 48% - во всей России. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Отметим, что освобождение от уплаты НДС действует для организаций, не менее 80% членов которых являются инвалидами или их законными представителями. Также отметим, что до сентября 2010 года не было однозначной трактовки того, в какой степени инвалидные организации могут заниматься коммерческой деятельностью, что спровоцировало довольно изощренные методики использования налоговой оптимизации калининградскими компаниями. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E К примеру, организация \u0026laquo;Вестер-Ин\u0026raquo;, входящая в ГК \u0026laquo;Вестер\u0026raquo; депутата областной Думы Олега Болычева, была зарегистрирована как общественная организация инвалидов, состоящая на 100% из людей с ограниченными возможностями, а значит, имела право на освобождение от уплаты НДС с продукции собственного производства. В организации числилось всего три человека, однако еще порядка 900 человек являлись наемными работниками. Только за второй и третий кварталы 2010 года организация произвела продукции - хлебобулочных и кондитерских изделий, кулинарных изделий из мяса птицы, говядины, свинины, рыбы, мясных и рыбных полуфабрикатов, салатов и прочих закусок - на 254,3 млн руб. По документам инвалиды не получали зарплату, а аккумулировали все получаемые объединением доходы на счету организации для строительства торгового центра рядом с площадью Василевского, на четвертом этаже которого был запланирован \u0026laquo;центр реабилитации инвалидов площадью 996 кв. м\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также с инвалидными организациями связаны, к примеру, сборщик электроники \u0026laquo;Телеволна\u0026raquo;, мясокомбинат \u0026laquo;Пограничный\u0026raquo; и \u0026laquo;Балтмоторс\u0026raquo;. Согласно ЕГРЮЛ, в последние годы в Калининградской области работало около ста таких организаций, в данный момент их осталось чуть меньше 50.\u003C\/p\u003E\r\n ","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"В 2011 году «общества инвалидов» были освобождены от НДС при продаже товара на 30,4 млрд руб. У ближайшего «конкурента» Москвы сумма составила всего 20,9 млрд руб.","~PREVIEW_TEXT":"В 2011 году «общества инвалидов» были освобождены от НДС при продаже товара на 30,4 млрд руб. 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