ФНС: Из-за схем с «фирмами-помойками» ежеквартально в Калининграде выпадают доходы до 500 млн руб. по НДС

Ирина Сорокина

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Такую точку зрения во время публичных слушаний результатов правоприменительной практики по соблюдению законодательства РФ по налогам и сборам озвучила руководитель управления Ирина Сорокина. По её словам, из всех работающих предприятий реального сектора к использованию серых схем прибегают только 10 % зарегистрированных компаний. При этом их контрагентами становятся компании с «сомнительной задолженностью». Её, по оценкам главы управления имеют более 50 % юридических лиц, сдающих налоговые декларации.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «По Калининграду таких цепочек, где в первом звене или во втором присутствуют недобросовестные налогоплательщики, фирмы-однодневки или «помойки», как мы их называем, много. И сумма выпадающих доходов НДС за счет таких схем ежеквартально составляет от 200 до 500 млн руб. Сейчас она, конечно, сокращается. Дальше на территории области достаточно активно применяются схемы дробления бизнеса, когда основной производитель передает на реализацию нескольким фирмам, в том числе находящимся на упрощенной системе налогообложения. В этом году мы еще одну такую проверку провели», – сообщила Ирина Сорокина о самых распространенных видах нарушений.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Она пояснила, что проводящаяся в России реформа контрольно-надзорной деятельности предусматривает презумпцию добросовестности налогоплательщика. Поэтому прежде чем привлечь компанию к ответственности за контрагента, налоговые инспекторы должны провести консультацию с представителями бизнеса и попытаться урегулировать вопрос в досудебном порядке.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Наша статистика показывает, что мы на досудебном этапе отменяем до 20 % предъявленных нарушений налогоплательщиков. Но при этом нужно сказать,что мы не закрыты с точки зрения объяснения схем, которые выявляем во время выездных и камеральных проверок. Наша задача побудить предпринимателя уйти от такой схемы бизнеса и от уклонения от уплаты НДС. Некоторые уходят, говорят спасибо, мы сегодня же сдадим уточненную декларацию и больше «светиться» не будем», – рассказала Сорокина.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По её данным, в период с 1 января по 30 июня 2017 года по самостоятельным уточнениям налогоплательщиков в бюджет поступило более 1 млрд руб. по самостоятельным уточнениям налогоплательщиков своих налоговых обязательств.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Использование фирм-однодневок для возможного получения необоснованной налоговой выгоды остается наиболее часто встречающимся в Калининградской области нарушением, по которому региональное управление ФНС ведёт споры с местным бизнесом. Такую точку зрения во время публичных слушаний результатов правоприменительной практики по соблюдению законодательства РФ по налогам и сборам озвучила руководитель управления Ирина Сорокина. По её словам, из всех работающих предприятий реального сектора к использованию серых схем прибегают только 10 % зарегистрированных компаний. При этом их контрагентами становятся компании с «сомнительной задолженностью». Её, по оценкам главы управления имеют более 50 % юридических лиц, сдающих налоговые декларации.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «По Калининграду таких цепочек, где в первом звене или во втором присутствуют недобросовестные налогоплательщики, фирмы-однодневки или «помойки», как мы их называем, много. И сумма выпадающих доходов НДС за счет таких схем ежеквартально составляет от 200 до 500 млн руб. Сейчас она, конечно, сокращается. Дальше на территории области достаточно активно применяются схемы дробления бизнеса, когда основной производитель передает на реализацию нескольким фирмам, в том числе находящимся на упрощенной системе налогообложения. В этом году мы еще одну такую проверку провели», – сообщила Ирина Сорокина о самых распространенных видах нарушений.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Она пояснила, что проводящаяся в России реформа контрольно-надзорной деятельности предусматривает презумпцию добросовестности налогоплательщика. Поэтому прежде чем привлечь компанию к ответственности за контрагента, налоговые инспекторы должны провести консультацию с представителями бизнеса и попытаться урегулировать вопрос в досудебном порядке.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Наша статистика показывает, что мы на досудебном этапе отменяем до 20 % предъявленных нарушений налогоплательщиков. Но при этом нужно сказать,что мы не закрыты с точки зрения объяснения схем, которые выявляем во время выездных и камеральных проверок. Наша задача побудить предпринимателя уйти от такой схемы бизнеса и от уклонения от уплаты НДС. Некоторые уходят, говорят спасибо, мы сегодня же сдадим уточненную декларацию и больше «светиться» не будем», – рассказала Сорокина.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t По её данным, в период с 1 января по 30 июня 2017 года по самостоятельным уточнениям налогоплательщиков в бюджет поступило более 1 млрд руб. по самостоятельным уточнениям налогоплательщиков своих налоговых обязательств.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\u003C\/p\u003E","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"Чаще всего для ухода от налогообложения в регионе используют сделки с контрагентами-«однодневками» и дробление бизнеса. 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