Запрет на популярные налоговые схемы хотят прописать в Налоговом кодексе

{"ID":"674637","~ID":"674637","TAGS":"налоговый кодекс, налоги, налоговые схемы, фнс, калининградская область","~TAGS":"налоговый кодекс, налоги, налоговые схемы, фнс, калининградская область","NAME":"Запрет на популярные налоговые схемы хотят прописать в Налоговом кодексе","~NAME":"Запрет на популярные налоговые схемы хотят прописать в Налоговом кодексе","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\r\n\u003Cp\u003EРазработанный в Совете Федерации и дополненный в Федеральной налоговой службе проект поправок в Налоговый кодекс переводит многие традиционно используемые российскими компаниями способы налоговой оптимизации в разряд злоупотреблений и расширяет полномочия налоговиков, сообщает РБК со ссылкой на газету \u0026laquo;Ведомости\u0026raquo;. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В законопроекте и пояснительной записке к злоупотреблениям налоговыми правами отнесено занижение налоговой базы за счет применения льгот, вычетов, пониженных ставок или создание условий для использования спецрежима, а также любые \u0026laquo;действия (бездействие), направленные на уклонение от уплаты налогов\u0026raquo;. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Злоупотреблением может быть совершение фиктивных и притворных сделок без деловой цели, а формулировка \u0026laquo;действия (бездействие)\u0026raquo; позволяет назвать злоупотреблением любые сделки, отмечают эксперты. \u0026laquo;Пусть в них нет обмана, но налоговая выгода, которой они позволяют достичь, важнее деловой цели. Это удар и по многим офшорным схемам, а не только по фиктивным сделкам\u0026raquo; - отмечает управляющий партнер \u0026laquo;Щекин и партнеры\u0026raquo; Денис Щекин. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Признаки необоснованной налоговой выгоды уже сформулированы на уровне постановлений пленума и президиума Высшего арбитражного суда, но теперь их предлагают закрепить их в Налоговом кодексе. По мнению чиновников, это должно помочь в борьбе с однодневками. В том числе и потому, что после слияния ВАС и Верховного суда практика может поменяться, не ясно, будет ли новый суд так же отстаивать прецедентность решений, как это делал ВАС. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Если налоговики заподозрят компанию в злоупотреблениях, срок давности и глубина налоговой проверки по проекту могут вырасти с 3 до 10 лет. Срок давности по налоговым преступлениям - 10 лет, правоохранители часто хотят инициировать налоговую проверку по таким преступлениям, но она ограничена тремя годами. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Кроме того, законопроект обязывает проявлять \u0026laquo;должную осмотрительность\u0026raquo; при выборе контрагентов. Если однодневка не заплатит НДС или налог на прибыль, ее партнер может лишиться права уменьшить свои налоги, следует из проекта. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Оценивать репутацию контрагента и использовать базы данных ФНС - уже норма в деловом обороте, и если компания этого не делает, ее действия можно рассматривать как \u0026laquo;косвенный умысел\u0026raquo;, предупреждает ФНС в пояснительной записке. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Минфин в целом поддерживает идею законодательно запретить злоупотребление правом, но должны быть урегулированы все вопросы, говорит его представитель. \u0026laquo;Версия закона ФНС еще сырая, это только первые подходы. Но есть принципиальная позиция - презумпции из судебных доктрин уже должны перейти в НК\u0026raquo;, - приводит РБК цитату чиновника Минфина. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n","~DETAIL_TEXT":"\r\n\u003Cp\u003EРазработанный в Совете Федерации и дополненный в Федеральной налоговой службе проект поправок в Налоговый кодекс переводит многие традиционно используемые российскими компаниями способы налоговой оптимизации в разряд злоупотреблений и расширяет полномочия налоговиков, сообщает РБК со ссылкой на газету \u0026laquo;Ведомости\u0026raquo;. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E В законопроекте и пояснительной записке к злоупотреблениям налоговыми правами отнесено занижение налоговой базы за счет применения льгот, вычетов, пониженных ставок или создание условий для использования спецрежима, а также любые \u0026laquo;действия (бездействие), направленные на уклонение от уплаты налогов\u0026raquo;. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Злоупотреблением может быть совершение фиктивных и притворных сделок без деловой цели, а формулировка \u0026laquo;действия (бездействие)\u0026raquo; позволяет назвать злоупотреблением любые сделки, отмечают эксперты. \u0026laquo;Пусть в них нет обмана, но налоговая выгода, которой они позволяют достичь, важнее деловой цели. Это удар и по многим офшорным схемам, а не только по фиктивным сделкам\u0026raquo; - отмечает управляющий партнер \u0026laquo;Щекин и партнеры\u0026raquo; Денис Щекин. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Признаки необоснованной налоговой выгоды уже сформулированы на уровне постановлений пленума и президиума Высшего арбитражного суда, но теперь их предлагают закрепить их в Налоговом кодексе. По мнению чиновников, это должно помочь в борьбе с однодневками. В том числе и потому, что после слияния ВАС и Верховного суда практика может поменяться, не ясно, будет ли новый суд так же отстаивать прецедентность решений, как это делал ВАС. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Если налоговики заподозрят компанию в злоупотреблениях, срок давности и глубина налоговой проверки по проекту могут вырасти с 3 до 10 лет. Срок давности по налоговым преступлениям - 10 лет, правоохранители часто хотят инициировать налоговую проверку по таким преступлениям, но она ограничена тремя годами. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Кроме того, законопроект обязывает проявлять \u0026laquo;должную осмотрительность\u0026raquo; при выборе контрагентов. Если однодневка не заплатит НДС или налог на прибыль, ее партнер может лишиться права уменьшить свои налоги, следует из проекта. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Оценивать репутацию контрагента и использовать базы данных ФНС - уже норма в деловом обороте, и если компания этого не делает, ее действия можно рассматривать как \u0026laquo;косвенный умысел\u0026raquo;, предупреждает ФНС в пояснительной записке. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Минфин в целом поддерживает идею законодательно запретить злоупотребление правом, но должны быть урегулированы все вопросы, говорит его представитель. \u0026laquo;Версия закона ФНС еще сырая, это только первые подходы. 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