ФНС заявляет о полном контроле над цепочкой возмещения НДС

Фото rugrad.eu

{"ID":"764219","~ID":"764219","TAGS":"налоги, ндс, фнс, система контроля, прирост сборов, АСК НДС-2, михаил мишустин","~TAGS":"налоги, ндс, фнс, система контроля, прирост сборов, АСК НДС-2, михаил мишустин","NAME":"ФНС заявляет о полном контроле над цепочкой возмещения НДС","~NAME":"ФНС заявляет о полном контроле над цепочкой возмещения НДС","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\u003Cp\u003EПо информации главы ФНС Михаила Мишустина, прирост сборов налогов в первом квартале (на 12 % в сравнении с аналогичным периодом прошлого года) на фоне стагнации в основном обеспечен поступлениями НДС (плюс 20 %). Об этом \u003Ca href=\u0022http:\/\/www.kommersant.ru\/doc\/2705387\u0022 \u003Eсообщает\u003C\/a\u003E \u0026laquo;Коммерсант\u0026raquo; со ссылкой на встречу главы ФНС с президентом Владимиром Путиным. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Такие успехи налоговики объясняют улучшением администрирования. \u0026laquo;Это связано с внедрением второй части автоматизированной системы контроля за возвратом НДС\u0026raquo;, \u0026ndash; сообщил президенту Михаил Мишустин. По его словам, новая система позволяет отслеживать цепочки при поставке товаров или сырья при возмещении НДС. \u0026laquo;Когда налогоплательщик предъявляет нам декларацию по возмещению денег из бюджета, все счета-фактуры и книги учета покупок и продаж анализируются на предмет, все ли заплатили по цепочке соответствующие деньги в казну. Если кто-то не заплатил, средства просто не возмещаются\u0026raquo;, \u0026ndash; объясняет глава службы рабочий алгоритм системы. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как отмечают в ФНС, первый этап реализации стратегии риск-ориентированного контроля \u0026ndash; это внедрение с 1 октября 2013 года системы автоматизации камерального налогового контроля за возмещением НДС (АСК НДС). Она позволила ФНС в 2014 году вдвое сократить попытки неправомерного возмещения налога, добавив бюджету 102 млрд руб. Второй этап \u0026ndash; это АСК НДС-2, риск-система контроля как возмещения, так и уплаты НДС. \u0026laquo;Система применяется начиная с отчетности за первый квартал 2015 года по всей стране\u0026raquo;, \u0026ndash; сообщают в налоговой службе. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Система, способная дать такой прирост сборов, запущена лишь сейчас, потому что ее реализация стала возможной после соответствующей правки Налогового кодекса. С 2014 года введено обязательное электронное декларирование по НДС, а с 2015-го в состав электронной декларации по этому налогу включены сведения из книг продаж и покупок. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E НДС-2 использует принцип зеркального отражения сведений о покупках и связанных с ними продажах у покупателя и продавца. Система сопоставляет данные об одной и той же операции. Если они совпадают (или покупатель заявляет вычет по операции, отсутствующей в декларации продавца), то по таким разрывам, свидетельствующим о завышении налоговых вычетов покупателем или занижении суммы налога к уплате продавцом, проводятся мероприятия налогового контроля. При этом, объясняют в ФНС, из системы контроля за возмещением НДС исключается человеческий фактор: все нарушения, связанные с неправомерным применением вычетов или неотражением продаж, будут выявляться без участия инспектора.\u003C\/p\u003E\r\n","~DETAIL_TEXT":"\u003Cp\u003EПо информации главы ФНС Михаила Мишустина, прирост сборов налогов в первом квартале (на 12 % в сравнении с аналогичным периодом прошлого года) на фоне стагнации в основном обеспечен поступлениями НДС (плюс 20 %). Об этом \u003Ca href=\u0022http:\/\/www.kommersant.ru\/doc\/2705387\u0022 \u003Eсообщает\u003C\/a\u003E \u0026laquo;Коммерсант\u0026raquo; со ссылкой на встречу главы ФНС с президентом Владимиром Путиным. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Такие успехи налоговики объясняют улучшением администрирования. \u0026laquo;Это связано с внедрением второй части автоматизированной системы контроля за возвратом НДС\u0026raquo;, \u0026ndash; сообщил президенту Михаил Мишустин. По его словам, новая система позволяет отслеживать цепочки при поставке товаров или сырья при возмещении НДС. \u0026laquo;Когда налогоплательщик предъявляет нам декларацию по возмещению денег из бюджета, все счета-фактуры и книги учета покупок и продаж анализируются на предмет, все ли заплатили по цепочке соответствующие деньги в казну. Если кто-то не заплатил, средства просто не возмещаются\u0026raquo;, \u0026ndash; объясняет глава службы рабочий алгоритм системы. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Как отмечают в ФНС, первый этап реализации стратегии риск-ориентированного контроля \u0026ndash; это внедрение с 1 октября 2013 года системы автоматизации камерального налогового контроля за возмещением НДС (АСК НДС). Она позволила ФНС в 2014 году вдвое сократить попытки неправомерного возмещения налога, добавив бюджету 102 млрд руб. Второй этап \u0026ndash; это АСК НДС-2, риск-система контроля как возмещения, так и уплаты НДС. \u0026laquo;Система применяется начиная с отчетности за первый квартал 2015 года по всей стране\u0026raquo;, \u0026ndash; сообщают в налоговой службе. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E \u003C\/p\u003E\r\n\r\n\u003Cp\u003E Система, способная дать такой прирост сборов, запущена лишь сейчас, потому что ее реализация стала возможной после соответствующей правки Налогового кодекса. С 2014 года введено обязательное электронное декларирование по НДС, а с 2015-го в состав электронной декларации по этому налогу включены сведения из книг продаж и покупок. \u003C\/p\u003E\r\n\r\n\u003Cp\u003E НДС-2 использует принцип зеркального отражения сведений о покупках и связанных с ними продажах у покупателя и продавца. Система сопоставляет данные об одной и той же операции. 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