Прибыль резидентов ОЭЗ не успели «прикрыть» за весну

Фото rugrad

{"ID":"1431140","~ID":"1431140","TAGS":"поправки, налоговый кодекс, резиденты, ОЭЗ, налоговые льготы, налоговые преференции, александр шендерюк-жидков, госдума","~TAGS":"поправки, налоговый кодекс, резиденты, ОЭЗ, налоговые льготы, налоговые преференции, александр шендерюк-жидков, госдума","NAME":"Прибыль резидентов ОЭЗ не успели «прикрыть» за весну","~NAME":"Прибыль резидентов ОЭЗ не успели «прикрыть» за весну","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 Государственная Дума не успела рассмотреть в весеннюю сессию поправки в Налоговый кодекс, которые устанавливали дополнительные гарантии для резидентов Калининградской особой экономической зоны. В текущей ситуации\u0026nbsp;предложенные к законодательству поправки\u0026nbsp;должны были сохранить для инвесторов действующую ставку налога на прибыль коммерческих организаций: резиденты ОЭЗ вторые 6 лет реализации инвестпроекта платили 50 % от действующей на федеральном уровне ставки данного налогового сбора.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t С 1 января 2025 года налог на прибыль был увеличен с 20 до 25 %. Соответственно, увеличивалась ставка и для резидентов ОЭЗ: они должны платить 12,5 % вместо 10 %. Предложенные к Налоговому кодексу поправки закрепляли для резидентов ОЭЗ гарантии по сохранению прежних условий налогообложения, которые действовали до 1 января 2025-го. Для закрепления гарантий в ст. 5 Налогового кодекса вводился новый пункт номер 4.6 о том, что гарантии распространяются на резидентов, получивших статус до 1 января 2025 года.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Поправки были внесены в Госдуму только 5 июня. Согласно \u003Ca href=\u0022https:\/\/sozd.duma.gov.ru\/bill\/936458-8#bh_histras\u0022\u003Eкарточке законопроекта\u003C\/a\u003E, его планировалось включить в весеннюю сессию федерального парламента на июль. Однако 23 июля Дума завершила весеннюю сессию, и калининградские поправки к Налоговому кодексу не были рассмотрены даже в первом чтении. Еще 16 июня правовое управление Госдумы отметило в своем заключении, что законопроект о гарантиях резидентам нуждается в доработке.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Положение о порядке применения проектируемого п. 4.6 ст. 5 НК России должно следовать за положением о вступлении в силу проектируемого федерального закона», — отмечается в заключении правового управления.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022\/upload\/medialibrary\/fa5\/4ul11eity2z99dtq50n20rxw56vs1w8b.jpg\u0022 align=\u0022bottom\u0022\u003E\u003Cbr\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 \u003Cimg width=\u0022180\u0022 src=\u0022\/upload\/medialibrary\/1e8\/ipkq2ymg1wrj6cm37jll5ais0v5uasx6.jpg\u0022 height=\u0022180\u0022 align=\u0022left\u0022\u003EОдин из авторов поправок к НК, сенатор от Калининградской области \u003Cb\u003EАлександр Шендерюк-Жидков\u003C\/b\u003E в разговоре с корреспондентом портала RUGRAD отметил, что заключение правового управления в данном случае не повлияло на срок принятия законопроекта.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Это нормальная процедура: так быстро законы не принимаются. Мы только в середине мая получили заключение правительства. Поэтому это нормальный процесс», — отметил член Совета Федерации.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Что касается заключения, то Александр Шендерюк-Жидков отметил, что речь идет о корректировке «юридической техники», и подчеркнул, что проект поправок получил поддержку правительства РФ.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Сенатор ожидает, что поправки будут одобрены Государственной Думой в осеннюю сессию, которая продлится со 2 сентября по 30 декабря. Шендерюк-Жидков подчеркнул, что в таком случае резиденты смогут воспользоваться данными гарантиями по итогам налогового периода 2025 года.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Хотя еще 11 июля губернатор Калининградской области Алексей Беспрозванных \u003Ca href=\u0022https:\/\/gov39.ru\/press\/383741\/\u0022\u003Eвстретился\u003C\/a\u003E\u0026nbsp;со спикером Госдумы Вячеславом Володиным и поблагодарил его за скорость, с которой принимаются законы.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Я хотел бы поблагодарить вас и вашу команду за особое внимание к Калининградской области. Потому что действительно очень быстро все решения доходят до законов», — заявил глава региона.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t При этом одним из последних законов, которые приняла Государственная Дума в рамках весенней сессии, стали поправки к КоАП, которые \u003Ca href=\u0022https:\/\/www.rbc.ru\/politics\/17\/07\/2025\/6878d85b9a79470c8c207800\u0022\u003Eустанавливают\u003C\/a\u003E\u0026nbsp;штрафы за поиск экстремистских материалов в сети и за рекламу VPN-сервисов.\u0026nbsp; \u003Cbr\u003E\r\n \u003Cbr\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022https:\/\/gov39.ru\/upload\/iblock\/4ad\/nuo4jp8ei5gaum0ritsqy3jm8qqx9r44\/Vstrecha-s-Volodinym.jpg\u0022\u003E\u003Cbr\u003E\r\n\u003C\/p\u003E","~DETAIL_TEXT":"\u003Cp\u003E\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Государственная Дума не успела рассмотреть в весеннюю сессию поправки в Налоговый кодекс, которые устанавливали дополнительные гарантии для резидентов Калининградской особой экономической зоны. В текущей ситуации\u0026nbsp;предложенные к законодательству поправки\u0026nbsp;должны были сохранить для инвесторов действующую ставку налога на прибыль коммерческих организаций: резиденты ОЭЗ вторые 6 лет реализации инвестпроекта платили 50 % от действующей на федеральном уровне ставки данного налогового сбора.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t С 1 января 2025 года налог на прибыль был увеличен с 20 до 25 %. Соответственно, увеличивалась ставка и для резидентов ОЭЗ: они должны платить 12,5 % вместо 10 %. Предложенные к Налоговому кодексу поправки закрепляли для резидентов ОЭЗ гарантии по сохранению прежних условий налогообложения, которые действовали до 1 января 2025-го. Для закрепления гарантий в ст. 5 Налогового кодекса вводился новый пункт номер 4.6 о том, что гарантии распространяются на резидентов, получивших статус до 1 января 2025 года.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Поправки были внесены в Госдуму только 5 июня. Согласно \u003Ca href=\u0022https:\/\/sozd.duma.gov.ru\/bill\/936458-8#bh_histras\u0022\u003Eкарточке законопроекта\u003C\/a\u003E, его планировалось включить в весеннюю сессию федерального парламента на июль. Однако 23 июля Дума завершила весеннюю сессию, и калининградские поправки к Налоговому кодексу не были рассмотрены даже в первом чтении. Еще 16 июня правовое управление Госдумы отметило в своем заключении, что законопроект о гарантиях резидентам нуждается в доработке.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Положение о порядке применения проектируемого п. 4.6 ст. 5 НК России должно следовать за положением о вступлении в силу проектируемого федерального закона», — отмечается в заключении правового управления.\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022\/upload\/medialibrary\/fa5\/4ul11eity2z99dtq50n20rxw56vs1w8b.jpg\u0022 align=\u0022bottom\u0022\u003E\u003Cbr\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 \u003Cimg width=\u0022180\u0022 src=\u0022\/upload\/medialibrary\/1e8\/ipkq2ymg1wrj6cm37jll5ais0v5uasx6.jpg\u0022 height=\u0022180\u0022 align=\u0022left\u0022\u003EОдин из авторов поправок к НК, сенатор от Калининградской области \u003Cb\u003EАлександр Шендерюк-Жидков\u003C\/b\u003E в разговоре с корреспондентом портала RUGRAD отметил, что заключение правового управления в данном случае не повлияло на срок принятия законопроекта.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Это нормальная процедура: так быстро законы не принимаются. Мы только в середине мая получили заключение правительства. Поэтому это нормальный процесс», — отметил член Совета Федерации.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Что касается заключения, то Александр Шендерюк-Жидков отметил, что речь идет о корректировке «юридической техники», и подчеркнул, что проект поправок получил поддержку правительства РФ.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Сенатор ожидает, что поправки будут одобрены Государственной Думой в осеннюю сессию, которая продлится со 2 сентября по 30 декабря. Шендерюк-Жидков подчеркнул, что в таком случае резиденты смогут воспользоваться данными гарантиями по итогам налогового периода 2025 года.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t Хотя еще 11 июля губернатор Калининградской области Алексей Беспрозванных \u003Ca href=\u0022https:\/\/gov39.ru\/press\/383741\/\u0022\u003Eвстретился\u003C\/a\u003E\u0026nbsp;со спикером Госдумы Вячеславом Володиным и поблагодарил его за скорость, с которой принимаются законы.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t «Я хотел бы поблагодарить вас и вашу команду за особое внимание к Калининградской области. Потому что действительно очень быстро все решения доходят до законов», — заявил глава региона.\u0026nbsp;\r\n\u003C\/p\u003E\r\n\u003Cp\u003E\r\n\t При этом одним из последних законов, которые приняла Государственная Дума в рамках весенней сессии, стали поправки к КоАП, которые \u003Ca href=\u0022https:\/\/www.rbc.ru\/politics\/17\/07\/2025\/6878d85b9a79470c8c207800\u0022\u003Eустанавливают\u003C\/a\u003E\u0026nbsp;штрафы за поиск экстремистских материалов в сети и за рекламу VPN-сервисов.\u0026nbsp; \u003Cbr\u003E\r\n \u003Cbr\u003E\r\n \u003Cimg width=\u0022100%\u0022 src=\u0022https:\/\/gov39.ru\/upload\/iblock\/4ad\/nuo4jp8ei5gaum0ritsqy3jm8qqx9r44\/Vstrecha-s-Volodinym.jpg\u0022\u003E\u003Cbr\u003E\r\n\u003C\/p\u003E","DETAIL_TEXT_TYPE":"html","~DETAIL_TEXT_TYPE":"html","PREVIEW_TEXT":"Госдума не успела рассмотреть в весеннюю сессию поправки к Налоговому кодексу, которые устанавливают гарантии участникам ОЭЗ. Шендерюк-Жидков считает, что «так быстро законы не принимаются». Хотя губернатор благодарил Володина за скорость.","~PREVIEW_TEXT":"Госдума не успела рассмотреть в весеннюю сессию поправки к Налоговому кодексу, которые устанавливают гарантии участникам ОЭЗ. Шендерюк-Жидков считает, что «так быстро законы не принимаются». 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