Правительство РФ поддерживает законопроект об установлении налогового режима для самозанятых

Евгений Шелест

Правительство РФ поддерживает законопроект об установлении налогового режима для самозанятых
EdZbarzhyvetsky / Depositphotos.com

Правительство РФ поддержало законопроекты о введении в Москве, Московской и Калужской областях, Республике Татарстан в экспериментальном режиме налога на профессиональный доход, так как они направлены на достижение цели по увеличению численности занятых в сфере малого и среднего предпринимательства. Однако кабмин считает, что необходимо конкретизировать, в бюджет какого субъекта РФ подлежат зачислению доходы от уплаты налога, так как налогоплательщики могут проживать в одном регионе, а вести свою деятельность в другом. Соответствующая информация опубликована на его официальном сайте.

Также правительство рассказало об ожидаемом эффекте от применения нового налога. Отмечается, что благодаря принятию новой системы налогообложения возможно увеличение численности занятых в сфере малого и среднего предпринимательства до 25 млн человек, включая ИП. Как предполагается, новый налоговый режим для самозанятых будет одним из инструментов для достижения этого показателя, а в целом он предусмотрен национальным проектом «Малое и среднее предпринимательство и поддержка индивидуальной предпринимательской инициативы».

Необходимо ли декларировать доход и уплачивать НДФЛ, если квартира сдается в аренду на сутки, а договор заключен в устной форме? Узнайте из материала «НДФЛ с доходов физических лиц от сдачи имущества в аренду» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Также кабмин выделил преимущества специального налогового режима. Так, зарегистрироваться в качестве налогоплательщика можно будет с помощью мобильного приложения и аккаунта на портале госуслуг без посещения налоговой инспекции. Также отмечено, что в дальнейшем новый режим налогообложения может распространиться на всю страну.

Напомним, что возможно, для применения нового налогового режима не нужно будет регистрироваться в качестве ИП, а ставки налога составят 4% при реализации товаров, услуг, работ, имущественных прав физлицам или 6% – юрлицам и ИП.

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