Еще два резидента ОЭЗ добились признания незаконной практики налоговой сокращать срок льгот

Фото rugrad.eu

{"ID":"695906","~ID":"695906","TAGS":"арбитражный суд, особая экономическая зона, технобалт, налоговая инспекция, юнайтед гейминг индастриз","~TAGS":"арбитражный суд, особая экономическая зона, технобалт, налоговая инспекция, юнайтед гейминг индастриз","NAME":"Еще два резидента ОЭЗ добились признания незаконной практики налоговой сокращать срок льгот","~NAME":"Еще два резидента ОЭЗ добились признания незаконной практики налоговой сокращать срок льгот","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"4067","~IBLOCK_SECTION_ID":"4067","DETAIL_TEXT":"\r\n\u003Cp\u003EЕще два резидента особой экономической зоны в Калининградской области добились отмены решений налоговых инспекций по проблеме \u0026laquo;календарного года\u0026raquo;. Напомним, что в прошлом году инспекция начала доначислять налоги, пени и штрафы резидентам ОЭЗ, исходя из того, что первый год включения их в реестр резидентов (2006 год) является первым календарным годом, когда представляются льготы, а значит, льготный период заканчивается в начале 2012 года. Так как закон об ОЭЗ был принят в апреле 2006 года, а резиденты начали регистрироваться позже, такая трактовка законодательства налоговыми органами привела к сокращению фактического 6-летнего льготного периода, который был прописан в законе. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Резиденты же полагали, что они должны пользоваться льготами в течение 6 лет с момента регистрации. В июне калининградский арбитраж вынес первое решение по иску компании «Содружество-Соя», отменив решение налоговой о доначислении более 120 млн руб. и констатировав, что льготный период начинается 1 января года, следующего за годом регистрации, что фактически привело к увеличению льготного периода до года в зависимости от даты регистрации резидента. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В июле калининградский арбитраж вынес еще 2 решения \u0026mdash; в отношении компании «Технобалт» (владеет производственными мощностями «Телебалта») и «Юнайтед гейминг индастрис» (в данный момент продается). Налоговая требовала с компаний в общей сложности более 10 млн руб. в качестве якобы неправомерно не уплаченного налога на имущество за 2012 год. В итоге суд констатировал, что компании и не должны были платить налог, так как если вести отсчет льготного периода с 1 января 2007 года — начала года, следующего за годом регистрации, - то льготы по полному освобождению от налога на имущество должны были предоставляться весь 2012 год. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Как сообщили RUGRAD.EU в компании «Содружество-Соя», налоговые органы подали жалобу в апелляционную инстанцию на решение калининградского арбитража. Причем это произошло уже после того как министр промышленности регионального правительства Дмитрий Чемакин сообщил, что Министерство финансов РФ, которому подконтрольна ФНС, приняло решение рассчитывать период освобождения от налога на прибыль и имущество компаний-резидентов особой экономической зоны в Калининградской области с 1 января года следующего за тем, когда компания была зарегистрирована как резидент ОЭЗ. \u003C\/p\u003E\r\n ","~DETAIL_TEXT":"\r\n\u003Cp\u003EЕще два резидента особой экономической зоны в Калининградской области добились отмены решений налоговых инспекций по проблеме \u0026laquo;календарного года\u0026raquo;. Напомним, что в прошлом году инспекция начала доначислять налоги, пени и штрафы резидентам ОЭЗ, исходя из того, что первый год включения их в реестр резидентов (2006 год) является первым календарным годом, когда представляются льготы, а значит, льготный период заканчивается в начале 2012 года. Так как закон об ОЭЗ был принят в апреле 2006 года, а резиденты начали регистрироваться позже, такая трактовка законодательства налоговыми органами привела к сокращению фактического 6-летнего льготного периода, который был прописан в законе. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Резиденты же полагали, что они должны пользоваться льготами в течение 6 лет с момента регистрации. В июне калининградский арбитраж вынес первое решение по иску компании «Содружество-Соя», отменив решение налоговой о доначислении более 120 млн руб. и констатировав, что льготный период начинается 1 января года, следующего за годом регистрации, что фактически привело к увеличению льготного периода до года в зависимости от даты регистрации резидента. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В июле калининградский арбитраж вынес еще 2 решения \u0026mdash; в отношении компании «Технобалт» (владеет производственными мощностями «Телебалта») и «Юнайтед гейминг индастрис» (в данный момент продается). 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Причем это произошло уже после того как министр промышленности регионального правительства Дмитрий Чемакин сообщил, что Министерство финансов РФ, которому подконтрольна ФНС, приняло решение рассчитывать период освобождения от налога на прибыль и имущество компаний-резидентов особой экономической зоны в Калининградской области с 1 января года следующего за тем, когда компания была зарегистрирована как резидент ОЭЗ. \u003C\/p\u003E\r\n ","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"«Технобалт» и «Юнайтед гейминг индастрис» отбились от требований на 10 млн руб.","~PREVIEW_TEXT":"«Технобалт» и «Юнайтед гейминг индастрис» отбились от требований на 10 млн руб.","PREVIEW_TEXT_TYPE":"text","~PREVIEW_TEXT_TYPE":"text","DETAIL_PICTURE":{"ID":"378008","TIMESTAMP_X":"01.02.2015 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