Возможно, отчисления работодателей по страховым взносам увеличатся

Евгений Шелест

Возможно, отчисления работодателей по страховым взносам увеличатся
perig76 / Depositphotos.com

Депутаты внесли на рассмотрение в Госдуму законопроект, предусматривающий отмену регрессивной шкалы страховых пенсионных взносов.

Предполагается, что с 1 января 2019 года будет установлена плоская шкала страховых взносов – ставка 22% на обязательное пенсионное страхование и 2,9% на обязательное социальное страхование и случай временной нетрудоспособности и в связи с материнством будут применяться независимо от получаемого дохода физлицом1.

По мнению депутатов, если законопроект вступит в силу, то увеличится ежегодный объем поступлений в ПФР и ФСС РФ, что будет способствовать снижению уровня социального неравенства в РФ.

При уклонении от уплаты страховых взносов в отношении более чем 10% от общего числа наемных работников или более чем 100 работников, налогоплательщика планируется лишать всех льгот, предусмотренных Налоговым кодексом. Но только с даты вступления в силу решения об установлении факта неуплаты страховых взносов и сроком на один календарный год. Данная норма не будет применяться в отношении субъектов малого предпринимательства. Возможно, соответствующий пункт появится в ст. 56 НК РФ.

Как считают авторы проекта, такая мера будет способствовать легализации труда, повышению доходов бюджетов субъектов РФ, внебюджетных фондов, а также полноценной реализации права на полноценное обеспечение.

Включаются ли в базу для исчисления страховых взносов на страхование на случай временной нетрудоспособности и в связи с материнством вознаграждения, выплачиваемые физлицам по договорам гражданско-правового характера? Узнайте из материала «Страховые взносы на выплаты по договорам гражданско-правового характера на выполнение работ, оказание услуг» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Добавим, что в настоящее время в базу для расчета взносов на ВНиМ входят все облагаемые выплаты, не превышающие предельной величины в размере 815 тыс. руб. В базу для расчета взносов на ОПС также включаются все облагаемые выплаты. Однако выплаты, превышающие предельную величину – 1 021 000 руб., облагаются по тарифу 10%. База для расчета взносов на ОМС ограничений не имеет (ст. 426 НК РФ). Предельная величина базы для исчисления страховых взносов на 2018 год установлена Постановлением Правительства РФ от 15 ноября 2017 № 1378 «О предельной величине базы для исчисления страховых взносов на обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством и на обязательное пенсионное страхование с 1 января 2018 г.»

 _____________________________

1 С текстом законопроекта № 490807-7 «О внесении изменений в Налоговый кодекс Российской Федерации в связи с принятием Федерального закона «О страховой пенсионной системе в Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

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Kessler had baited Mr. Pottinger into writing things that looked
more nefarious than they really were.

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And I had little time for what was coming out of America; bands like Television never
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visit with the kids. It’s not what you think it is and so there’s a
huge misconception. For Rachel’s sake, not even for our country,
think of Rachel, for you. Though the edited clip is intended to make
her hair look even longer, Pregler compared the ridiculous
effect to the ‘digital fur technology’ used in the box
office bomb Cats. Herpes is a common virus these days with most people not even knowing
they have it.

Re: Catholic Church sex abuse cases in the United States,., Rod 4/2/20 12:25 PM The Holy Spirit and the Voice of Christ.
Receipt of Holy Orders is. Re: Catholic Church sex abuse cases in the United States,., duke 4/3/20 8:
38 AM The answer is yes. RCC is a false Church.
Maybe but that has nothing to do with the RCC. You
have proven nothing on that scripture to begin with.
Jesus to have instructed Paul in his lifetime. Jesus was
Pauls teacher! Do you accept Yeshua(Jesus) as the Christ?

So you have some doubts about Jesus being able to reappear?
I Have the Best Titties in Class, Bad News Bitches
4: Back in Training, My Daddy Doesn’t Know I’m a Little Ho.
Announced retirement without doing much anal, at all-time popularity high only to come back in a poor shape.
Ahhhh, larry. you’re back! Re: Catholic Church sex abuse cases in the United States,
., duke 4/3/20 8:41 AM Red man with black heart
is no longer worth listening to.

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bars. Traction devices are one such product that have gained immense popularity over
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there is a company called Claeys that produces a bunch of hard
candy with flavors like horehound and sassafras. Your loss.
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want your candy now but were too impatient
to wait for the full course meal.

I am pretty sure people from your ethnicity, gender, sex, economic
class have all fought for their rights… that you now have thanks to them.
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collective problem. …

Other potential dangers, aside from the obvious risks associated with having
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During the second step, exogenous lysosomal enzymes (including .alpha.-iduronidase, but not iduronate-2-sulfatase) were added to the reaction. Alternatively, specialized polypeptide sequences can be added to antibody fragments to increase half-life, e.g.
«XTEN» polypeptide sequences. Nat’l Acad. Sci.
89:1904. Alternatively, a bispecific antibody may be constructed
with a first antigen binding domain of the present invention and
a second antigen binding domain that binds to human serum albumin (HSA).

For example, germline DNA sequences for human heavy and light chain variable region genes can be found
in the «VBase» human germline sequence database, as well as in Kabat, E.
A., et al. Biotechnol. 17:780. Antibody fragments may also be fused to human serum albumin, e.g.

in a fusion protein construct, to increase half-life.
Biotechnol. 28:157. The combination Fc variant comprising T307A,
E380A and N434A modifications also extends half-life of IgG1 antibodies.
Thus a hybrid variant IgG antibody may be constructed that
comprises one or more substitutions, e.g., one or more of the following amino acid substitutions: 233E, 234L, 235L, -236G (referring to an insertion of
a glycine at position 236), and 327A. See U.S.
For example, one approach is to «backmutate» one or more framework residues
to the corresponding germline sequence.

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