В Налоговый кодекс РФ готовятся новые «калининградские поправки»

Фото rugrad.eu

{"ID":"1218369","~ID":"1218369","TAGS":"резиденты, налоги, ОЭЗ, бизнес, имущество, инвестпроект, страховые взносы, льготы, пенсионное страхование, ОМС","~TAGS":"резиденты, налоги, ОЭЗ, бизнес, имущество, инвестпроект, страховые взносы, льготы, пенсионное страхование, ОМС","NAME":"В Налоговый кодекс РФ готовятся новые «калининградские поправки»","~NAME":"В Налоговый кодекс РФ готовятся новые «калининградские поправки»","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\t Резиденты Особой экономической зоны в Калининградской области могут рассчитывать на продление периода по уплате социальных страховых взносов по пониженным ставкам. Срок действия льготы планируют продлить с 7 лет до 10 лет от даты начала реализации инвестиционного проекта. Соответствующее предложение региональных властей оформлено как законопроект и сейчас проходит согласование на уровне правительства РФ (имеется в распоряжении редакции).\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Ожидается, что после устранения замечаний правового управления документ будет рассмотрен законопроектной комиссией правительства РФ и затем внесен в Государственную Думу в течение весенней сессии.\u0026nbsp;Изменения \u003Ca href=\u0022https:\/\/gov39.ru\/poslanie\/2020\/\u0022\u003Eвносятся\u003C\/a\u003E в соответствии с поручением президента.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Проект предполагает расширение нормы, введенной 3 года назад для резидентов, \u003Ca href=\u0022https:\/\/rugrad.eu\/news\/1001830\/\u0022\u003Eзарегистрированных\u003C\/a\u003E в ОЭЗ после 1 января 2018 года и до 1 января 2022 года. Она предусматривает, что резиденты уплачивают взносы на пенсионное страхование в размере 6 %, на обязательное медицинское страхование — 0,1 % до 2025 года. Кроме дополнительных 3 лет льготного периода авторы новой нормы предлагают убрать ограничение по верхнему сроку регистрации предприятий.\u0026nbsp;\r\n\u003C\/p\u003E\r\n Еще одно изменение, включенное в проект, касается налогообложения имущества организаций. Статью \u003Ca href=\u0022http:\/\/www.consultant.ru\/document\/cons_doc_LAW_28165\/8f57f0be0e210ea6e11ba916cccd7b2ccbcc542d\/\u0022\u003E385.1\u003C\/a\u003E НК РФ предлагается дополнить пунктом, который должен ограничить практику по передаче оборудования и помещений от одного резидента другому и их многократный вывод из-под налогообложения. «Особый порядок уплаты налога на имущество организаций не распространяется на имущество (созданное или приобретенное при реализации инвестиционного проекта \u0026lt;...\u0026gt;), в отношении которого ранее резидентом применялся указанный порядок, в случае его передачи (приобретения) иному резиденту Особой экономической зоны в Калининградской области для реализации инвестиционного проекта», — говорится в документе.\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 Резиденты Особой экономической зоны в Калининградской области могут рассчитывать на продление периода по уплате социальных страховых взносов по пониженным ставкам. Срок действия льготы планируют продлить с 7 лет до 10 лет от даты начала реализации инвестиционного проекта. Соответствующее предложение региональных властей оформлено как законопроект и сейчас проходит согласование на уровне правительства РФ (имеется в распоряжении редакции).\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Ожидается, что после устранения замечаний правового управления документ будет рассмотрен законопроектной комиссией правительства РФ и затем внесен в Государственную Думу в течение весенней сессии.\u0026nbsp;Изменения \u003Ca href=\u0022https:\/\/gov39.ru\/poslanie\/2020\/\u0022\u003Eвносятся\u003C\/a\u003E в соответствии с поручением президента.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Проект предполагает расширение нормы, введенной 3 года назад для резидентов, \u003Ca href=\u0022https:\/\/rugrad.eu\/news\/1001830\/\u0022\u003Eзарегистрированных\u003C\/a\u003E в ОЭЗ после 1 января 2018 года и до 1 января 2022 года. Она предусматривает, что резиденты уплачивают взносы на пенсионное страхование в размере 6 %, на обязательное медицинское страхование — 0,1 % до 2025 года. Кроме дополнительных 3 лет льготного периода авторы новой нормы предлагают убрать ограничение по верхнему сроку регистрации предприятий.\u0026nbsp;\r\n\u003C\/p\u003E\r\n Еще одно изменение, включенное в проект, касается налогообложения имущества организаций. 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