Катрен Стиль
Законопроект об отмене особых налоговых режимов для аптек принят в первом чтении
Государственная дума 10 июля приняла в первом чтении законопроект о внесении изменений в Налоговый кодекс. Некоторые поправки, предложенные правительством, не позволят аптекам в дальнейшем применять единый налог на вмененный доход (ЕНВД).
Изменения касаются статьи 346.27 Налогового кодекса, которая дает определение деятельности «розничной торговли». Документ предлагает исключить из этого понятия «реализацию лекарственных препаратов, подлежащих обязательной маркировке средствами идентификации, в том числе контрольными (идентификационными) знаками в соответствии с Федеральным законом «Об обращении лекарственных средств». Схожие изменения коснутся обуви и меховых изделий, подлежащих маркировке.
Таким образом, продажа лекарственных препаратов перестанет считаться розничной торговлей, а значит, аптечные организации не смогут применять особые налоговые режимы — ЕНВД и патентную систему налогообложения.
О том, что применение специальных налоговых режимов будет ограничено для лекарств, шуб и обуви, ранее заявляли в Министерстве финансов. Ведомство аргументировало такой выбор товаров тем, что они не являются сопутствующими и реализуются в специальных точках, не имеющих широкого ассортимента другой продукции.
Более подробно о последствиях отмены специальных налоговых режимов читайте в нашей статье «Больше не торговцы».
11 июля 2019
Фото: depositphotos.com
Выпуск: №186, июль 20192869 просмотров
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