Катрен Стиль
Лекарства включили в итоговый список товаров для отмены особых налоговых режимов
Министерство финансов планирует ограничить применение специальных налоговых режимов только для части продукции, подлежащей обязательной маркировке. По замыслу министерства, это будут меховые изделия, обувь и лекарственные препараты. Об этом 8 мая пишет ТАСС.
По мнению специалистов Минфина, ограничения налоговых режимов не следует применять в отношении всех товаров с маркировкой. Под новые правила подпадут только 3 категории: меховые изделия, обувь и лекарственные препараты. Такие группы товаров выбраны, поскольку они не являются сопутствующими и реализуются в специальных точках, не имеющих широкого ассортимента другой продукции.
Таким образом, организациям не придется вести раздельный учет маркируемых и немаркируемых товаров, чтобы применять единый налог на вмененный доход (ЕНВД), — считают в министерстве.
Напомним, что в настоящий момент проходит обсуждение проекта поправок в Налоговый кодекс, согласно которым, реализация товаров, подлежащих обязательной маркировке средствами идентификации, перестанет считаться розничной торговлей. Таким образом организации, осуществляющие торговлю промаркированной продукцией (в том числе аптеки), не смогут применять особые налоговые режимы — ЕНВД и патентную систему налогообложения.
Подробнее об этой инициативе Минфина и о том, к каким последствиям для аптек приведет отмена специальных налоговых режимов, — читайте в нашей статье «Больше не торговцы».
14 мая 2019
Фото: depositphotos.com
Выпуск: №184, май 20192601 просмотров
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