Катрен Стиль
В Забайкальском крае нашли способ облегчить жизнь аптекам после отмены ЕНВД
Правительство Забайкальского края снизило налоговые ставки для аптечных организаций в регионе с 6 до 1 %. Соответствующий законопроект был одобрен и принят сразу в двух чтениях Законодательным собранием края 27 декабря.
Таким образом авторы документа хотят уменьшить возможные финансовые потери аптек из‑за отмены возможности применения ЕНВД с 2020 года. Согласно документа, с 1 января ставка УСН в регионе снижена с 6 до 1 % для аптек и с 6 до 2 % для продавцов обуви — еще одной категории товаров, подлежащей обязательной маркировке в 2020 году.
Ранее депутаты Государственной думы на совещании Межфракционной рабочей группы Госдумы по совершенствованию законодательства в сфере лекарственного обеспечения отметили, что у региональных властей есть законодательное право сохранить ЕНВД еще на один год для отдельных видов организаций, в том числе и для аптек.
Напомним, что, несмотря на введение адаптационного периода маркировки лекарственных препаратов, с 1 января 2020 года в обороте смогут находиться как лекарства без маркировки, так и промаркированные ЛС (например, препараты из перечня ВЗН).
По рекомендациям Минфина, до 1 июля 2020 года аптечные организации могут совмещать применение ЕНВД в отношении деятельности по реализации товаров, которые относятся к розничной торговле по Налоговому Кодексу (т. е. немаркированные ЛС) и общий режим налогообложения или УСН для реализации ЛС с маркировкой.
Полная отмена ЕНВД для любых организаций вне зависимости от вида деятельности, состоится в 2021 году.
30 декабря 2019
Фото: depositphotos.com
Выпуск: №191, декабрь 20193426 просмотров
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