Областному правительству придётся вернуть калининградскому бизнесу сотни миллионов рублей

Фото rugrad.eu

{"ID":"780684","~ID":"780684","TAGS":"налоговый период, содружество-соя, арбитражный суд, налоговый кодекс, уфнс, госдума, ОЭЗ","~TAGS":"налоговый период, содружество-соя, арбитражный суд, налоговый кодекс, уфнс, госдума, ОЭЗ","NAME":"Областному правительству придётся вернуть калининградскому бизнесу сотни миллионов рублей","~NAME":"Областному правительству придётся вернуть калининградскому бизнесу сотни миллионов рублей","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\u003Cp\u003E\r\n\t Государственная Дума приняла в третьем чтении поправки в Налоговый кодекс РФ в части определения льготного периода по закону об ОЭЗ в Калининградской области. Речь идёт об уточнении понятия «календарный год». Ранее УФНС по Калининградской области трактовало данное понятие в свою пользу, то есть реальный срок сопровождения от уплаты налога на прибыль составлял менее 6 лет, что, по мнению представителей резидентов ОЭЗ, не соответствовало законодательству. Например, компания, зарегистрированная в качестве резидента в конце декабря, теряла целый год льготного периода. \u003Cbr\u003E\r\n \u003Cbr\u003E\r\n\t На этом основании резидентам были доначислены налоговые платежи, по оценкам экспертов, порядка на 500 млн руб. После утверждения закона Советом Федерации и президентом данные средства придётся вернуть. Так как, согласно тексту законопроекта, направленному в СФ, действие закона распространяется на правоотношения, касающиеся определения ставки налога на прибыль организаций для резидентов Особой экономической зоны в Калининградской области, возникшие с 1 апреля 2006 года. \u003Cbr\u003E\r\n \u003Cbr\u003E\r\n\t Напомним, что ранее компания «Содружество-Соя», которой налоговики доначислили 120 млн руб., \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/754403\/\u0022\u003Eпыталась оспорить\u003C\/a\u003E вольную трактовку налоговых органов при определении льготного периода в суде. Арбитражный суд Калининградской области счёл требования «Содружества-Соя» законными, констатировав, что льготный период должен отсчитываться с 1 января года, следующего за годом регистрации резидента. Однако суды двух вышестоящих инстанций с данной позицией не согласились. \u003Cbr\u003E\r\n \u003Cbr\u003E\r\n\t Принятие закона об уточнении понятия календарного года фактически увеличивает срок льготного периода. 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Так как, согласно тексту законопроекта, направленному в СФ, действие закона распространяется на правоотношения, касающиеся определения ставки налога на прибыль организаций для резидентов Особой экономической зоны в Калининградской области, возникшие с 1 апреля 2006 года. \u003Cbr\u003E\r\n \u003Cbr\u003E\r\n\t Напомним, что ранее компания «Содружество-Соя», которой налоговики доначислили 120 млн руб., \u003Ca href=\u0022http:\/\/rugrad.eu\/news\/754403\/\u0022\u003Eпыталась оспорить\u003C\/a\u003E вольную трактовку налоговых органов при определении льготного периода в суде. Арбитражный суд Калининградской области счёл требования «Содружества-Соя» законными, констатировав, что льготный период должен отсчитываться с 1 января года, следующего за годом регистрации резидента. Однако суды двух вышестоящих инстанций с данной позицией не согласились. \u003Cbr\u003E\r\n \u003Cbr\u003E\r\n\t Принятие закона об уточнении понятия календарного года фактически увеличивает срок льготного периода. 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