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Минфин назвал неактуальным предложение о продлении ЕНВД

Власти решили не продлевать действие единого налога на вмененный доход для индивидуальных предпринимателей еще на один год. Срок действия ЕНВД истекает с 2021 года.

Вопрос продления действия единого налога на вмененный доход (ЕНВД) для индивидуальных предпринимателей (ИП) еще на один год, до 1 января 2022 года, рассматривался — это было одно из предложений Минфина к плану борьбы с новой коронавирусной инфекцией, сообщили РБК в министерстве.

«По итогам обсуждения было принято решение этого не делать. Сейчас вопрос снят с повестки дня, данное предложение более неактуально», — сообщил Минфин.

О том, что ведомство выступало с инициативой сохранения действия ЕНВД для индивидуальных предпринимателей еще на один год, стало известно из письма заместителя директора департамента бюджетной политики в отраслях экономики Минфина Андрея Осолодкова в ответ на обращение ассоциации «Российские автомобильные дилеры».

Согласно поправкам в Налоговый кодекс 2012 года, срок действия ЕНВД для отдельных видов деятельности истекает с 1 января 2021 года. ЕНВД уже отменен в Москве с 2012 года.

Сейчас ЕНВД применяют около 200 тыс. компаний и около 1,8 млн ИП. Налог на вмененный доход — фиксированный платеж, который малый бизнес отчисляет в бюджет вне зависимости от объема выручки, будь то условный 1 млн руб. или убыток в аналогичном размере, пояснял руководитель департамента налогового и юридического консультирования KPMG в России и СНГ Михаил Орлов. Сколько бы российский предприниматель ни заработал, он платит от 7,5 до 15% вмененного дохода (ставку устанавливают власти регионов).

ЕНВД применяется для отдельных видов деятельности, включая розничную торговлю, общественное питание, услуги по передаче во временное пользование торговых мест, земельных участков и др.

Российские регионы просили рассмотреть вопрос о продлении для малого и среднего бизнеса режима ЕНВД до 2024 года, следует из обращений субъектов, поступивших в Совет Федерации. Четверка бизнес-ассоциаций — Торгово-промышленная палата, «Опора России», «Деловая Россия» и РСПП — в совместном письме к премьер-министру Михаилу Мишустину предлагала продлить действие режима еще на четыре года.

Источник: https://www.rbc.ru/economics/19/05/2020/5ec3e9829a794723dfce88f1



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