«Один закон — две системы»

Фото rugrad.eu

{"ID":"916359","~ID":"916359","TAGS":"налоговые льготы, региональная экономика, резиденты оэз, ФНС, арбитражный суд, верховный суд, автотор, содружество-соя","~TAGS":"налоговые льготы, региональная экономика, резиденты оэз, ФНС, арбитражный суд, верховный суд, автотор, содружество-соя","NAME":"«Один закон — две системы»","~NAME":"«Один закон — две системы»","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"829","~IBLOCK_SECTION_ID":"829","DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cspan class=\u0022under-head\u0022\u003E Как Верховный Суд РФ запутал бизнес в калининградской ОЭЗ.\u003C\/span\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Сегодня в ходе заседания регионального правительства глава регионального УФНС Ирина Сорокина сообщила радостную для правительства, но печальную для бизнеса новость — в начале ноября Верховный Суд РФ отменил решение калининградского арбитража, признавшего незаконным искусственное занижение налоговиками льгот по закону об ОЭЗ. В перспективе это означает необходимость вновь уплатить в казну доначисленные налоги на имущество, которые налоговая уже успела вернуть как незаконно взысканные после того, как апелляция и кассация поддержали обоснованность решения судьи калининградского арбитража Натальи Можеговой.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t История конфликта управления Ирины Сорокиной и регионального бизнеса уходит своими корнями в 2013 год, когда ее подчиненные решили творчески подойти к расчету льготного периода для калининградских резидентов. Закон об ОЭЗ в Калининградской области вступил в силу в апреле 2006 года и предполагал полное освобождение от уплаты налога на прибыль и имущество в течение 6 лет с момента начала реализации проекта.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В 2013 году налоговики провели проверку компании «Содружество-Соя» и предложили заплатить дополнительно 120 млн руб. в связи с недоплатой налога на прибыль и имущество. В «Содружестве» предложению налоговиков очень удивились, так как ФНС фактически пыталась искусственно лишить их части льготного периода считая остаток 2006 года как полный год, и соответственно, датой окончания периода — конец 2011 года. В «Содружестве» считали, что имеют право пользоваться льготами все 6 лет, как написано в законе об ОЭЗ, а не 5, и подали в суд.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Судья калининградского арбитража Дмитрий Широченко в своем решении по иску «Содружества» указывал, что иной расчет начала льготного периода, кроме как с 1 января года, следующего за годом регистрации резидента, может лишить компанию части льготного периода, закрепленного законом об ОЭЗ. Решение было вынесено в июне 2014 года, но отменено во второй инстанции к октябрю. В марте 2015 года ошибочность решения судьи Широченко подтвердила кассационная инстанция.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако бизнес зашел с другой стороны и через Госдуму поправил законодательство в части исчисления льготного периода. В июне 2015 года были приняты поправки в налоговый кодекс, гарантирующие право резидента калининградской ОЭЗ за получение льгот в течение как минимум полных шести лет (расчет льготного периода начинается с 1 января года, следующего за годом регистрации резидента, — именно так, как фиксировал в своем решении судья Широченко).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Фокус состоял в том, что в Госдуме поправили только статью 288.1 Налогового кодекса РФ, касающуюся уплаты налога на прибыль, но «забыли» про статью 385.1, касающуюся, по сути, льгот ОЭЗ из того же единого пакета, но в отношении налога на имущество.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t На этот раз инициативу уже проявила уже структура «Автотора» («А-Инвестмент Групп»). Ее интерес был понятен — структура «Автотора» была зарегистрирована резидентом в декабре 2006 года. Таким образом, согласно позиции налоговой, она теряла почти целый льготный год и реально могла пользоваться льготами только полных 5, а не 6 лет, как написано в законе. Ее иск об оспаривании доначисления 130 млн руб. по налогу на прибыль и имущество поступил в калининградский арбитраж еще в сентября 2014 года, но решение по нему было вынесено только через год — в сентябре 2015 года уже после вступления в силу поправок к налоговому кодексу, принятых Госдумой по инициативе калининградского бизнеса. И если с налогом на прибыль, которого непосредственно касались поправки, все было понятно, то с налогом на имущество были вопросы. Однако судья Наталья Можегова полностью отменила доначисления структуре «Автотора» и по налогу на прибыль и по налогу на имущество, сочтя, что нельзя применять разные принципы расчета налогового периода в одном пакете льгот ОЭЗ.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Федеральный закон №16-ФЗ установил особый порядок уплаты налога на прибыль организаций и налога на имущество организаций резидентами Особой экономической зоны в Калининградской области, дополнил часть вторую НК РФ статьями 288.1 и 385.1 и определил, что названный закон регулирует отношения, возникающие в связи с созданием, функционированием, изменением и прекращением действия специального правового режима ОЭЗ в Калининградской области зоны с учетом геополитического положения Калининградской области в целях ускорения ее социально-экономического развития. Общие цели введения указанных льгот позволяют, по мнению суда, сделать вывод о том, что и порядок исчисления периода действия льгот должен быть единым», — сделала вывод судья Можегова в своем решении.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Ее позицию поддержали суды апелляционной и кассационной инстанции, но Верховный суд внезапно все их решения отменил и занял обратную позицию: раз законодатель не внес правки в статью 385.1 НК, касающуюся налога на имущество, значит, компании должны платить налог на имущество, исходя из видения налоговой, которое допускает «съедание» части льготного периода.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t На вопрос RUGRAD.EU, нет ли в такой ситуации очевидной проблемы, врио губернатора Антон Алиханов заявил, что его все устраивает и он не будет инициировать поправки в налоговый кодекс в части расчета льготного периода по налогу на имущество, чтобы установить единообразные принципы расчета льготного периода в рамках закона об ОЭЗ.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n \u003Ci\u003E \u003C\/i\u003E\r\n\u003C\/p\u003E\r\n \u003Ci\u003E \u003C\/i\u003E\r\n\u003Cp\u003E\r\n \u003Ci\u003E\r\n\tТекст: Вадим Хлебников \u003C\/i\u003E\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cspan class=\u0022under-head\u0022\u003E Как Верховный Суд РФ запутал бизнес в калининградской ОЭЗ.\u003C\/span\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Сегодня в ходе заседания регионального правительства глава регионального УФНС Ирина Сорокина сообщила радостную для правительства, но печальную для бизнеса новость — в начале ноября Верховный Суд РФ отменил решение калининградского арбитража, признавшего незаконным искусственное занижение налоговиками льгот по закону об ОЭЗ. В перспективе это означает необходимость вновь уплатить в казну доначисленные налоги на имущество, которые налоговая уже успела вернуть как незаконно взысканные после того, как апелляция и кассация поддержали обоснованность решения судьи калининградского арбитража Натальи Можеговой.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t История конфликта управления Ирины Сорокиной и регионального бизнеса уходит своими корнями в 2013 год, когда ее подчиненные решили творчески подойти к расчету льготного периода для калининградских резидентов. Закон об ОЭЗ в Калининградской области вступил в силу в апреле 2006 года и предполагал полное освобождение от уплаты налога на прибыль и имущество в течение 6 лет с момента начала реализации проекта.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t В 2013 году налоговики провели проверку компании «Содружество-Соя» и предложили заплатить дополнительно 120 млн руб. в связи с недоплатой налога на прибыль и имущество. В «Содружестве» предложению налоговиков очень удивились, так как ФНС фактически пыталась искусственно лишить их части льготного периода считая остаток 2006 года как полный год, и соответственно, датой окончания периода — конец 2011 года. В «Содружестве» считали, что имеют право пользоваться льготами все 6 лет, как написано в законе об ОЭЗ, а не 5, и подали в суд.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Судья калининградского арбитража Дмитрий Широченко в своем решении по иску «Содружества» указывал, что иной расчет начала льготного периода, кроме как с 1 января года, следующего за годом регистрации резидента, может лишить компанию части льготного периода, закрепленного законом об ОЭЗ. Решение было вынесено в июне 2014 года, но отменено во второй инстанции к октябрю. В марте 2015 года ошибочность решения судьи Широченко подтвердила кассационная инстанция.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Однако бизнес зашел с другой стороны и через Госдуму поправил законодательство в части исчисления льготного периода. В июне 2015 года были приняты поправки в налоговый кодекс, гарантирующие право резидента калининградской ОЭЗ за получение льгот в течение как минимум полных шести лет (расчет льготного периода начинается с 1 января года, следующего за годом регистрации резидента, — именно так, как фиксировал в своем решении судья Широченко).\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Фокус состоял в том, что в Госдуме поправили только статью 288.1 Налогового кодекса РФ, касающуюся уплаты налога на прибыль, но «забыли» про статью 385.1, касающуюся, по сути, льгот ОЭЗ из того же единого пакета, но в отношении налога на имущество.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t На этот раз инициативу уже проявила уже структура «Автотора» («А-Инвестмент Групп»). Ее интерес был понятен — структура «Автотора» была зарегистрирована резидентом в декабре 2006 года. Таким образом, согласно позиции налоговой, она теряла почти целый льготный год и реально могла пользоваться льготами только полных 5, а не 6 лет, как написано в законе. Ее иск об оспаривании доначисления 130 млн руб. по налогу на прибыль и имущество поступил в калининградский арбитраж еще в сентября 2014 года, но решение по нему было вынесено только через год — в сентябре 2015 года уже после вступления в силу поправок к налоговому кодексу, принятых Госдумой по инициативе калининградского бизнеса. И если с налогом на прибыль, которого непосредственно касались поправки, все было понятно, то с налогом на имущество были вопросы. Однако судья Наталья Можегова полностью отменила доначисления структуре «Автотора» и по налогу на прибыль и по налогу на имущество, сочтя, что нельзя применять разные принципы расчета налогового периода в одном пакете льгот ОЭЗ.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Федеральный закон №16-ФЗ установил особый порядок уплаты налога на прибыль организаций и налога на имущество организаций резидентами Особой экономической зоны в Калининградской области, дополнил часть вторую НК РФ статьями 288.1 и 385.1 и определил, что названный закон регулирует отношения, возникающие в связи с созданием, функционированием, изменением и прекращением действия специального правового режима ОЭЗ в Калининградской области зоны с учетом геополитического положения Калининградской области в целях ускорения ее социально-экономического развития. Общие цели введения указанных льгот позволяют, по мнению суда, сделать вывод о том, что и порядок исчисления периода действия льгот должен быть единым», — сделала вывод судья Можегова в своем решении.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Ее позицию поддержали суды апелляционной и кассационной инстанции, но Верховный суд внезапно все их решения отменил и занял обратную позицию: раз законодатель не внес правки в статью 385.1 НК, касающуюся налога на имущество, значит, компании должны платить налог на имущество, исходя из видения налоговой, которое допускает «съедание» части льготного периода.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t На вопрос RUGRAD.EU, нет ли в такой ситуации очевидной проблемы, врио губернатора Антон Алиханов заявил, что его все устраивает и он не будет инициировать поправки в налоговый кодекс в части расчета льготного периода по налогу на имущество, чтобы установить единообразные принципы расчета льготного периода в рамках закона об ОЭЗ.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cbr\u003E\r\n \u003Ci\u003E \u003C\/i\u003E\r\n\u003C\/p\u003E\r\n \u003Ci\u003E \u003C\/i\u003E\r\n\u003Cp\u003E\r\n \u003Ci\u003E\r\n\tТекст: Вадим Хлебников \u003C\/i\u003E\r\n\u003C\/p\u003E","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"Как Верховный Суд РФ запутал бизнес в калининградской ОЭЗ.","~PREVIEW_TEXT":"Как Верховный Суд РФ запутал бизнес в калининградской ОЭЗ.","PREVIEW_TEXT_TYPE":"text","~PREVIEW_TEXT_TYPE":"text","DETAIL_PICTURE":{"ID":"3610733","TIMESTAMP_X":"29.11.2016 16:55:48","MODULE_ID":"iblock","HEIGHT":"300","WIDTH":"450","FILE_SIZE":"33609","CONTENT_TYPE":"image\/jpeg","SUBDIR":"iblock\/399","FILE_NAME":"39935d4c2ac9ad3062f45fb5ea801d0d.jpg","ORIGINAL_NAME":"налоговая 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