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  • В России намерены смягчить лимиты на вычеты налоговых убытков
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В России намерены смягчить лимиты на вычеты налоговых убытков

В России в первом чтении принят законопроект об ограничениях на вычеты налоговых убытков из прибыли. Ко второму чтению его формулировки могут смягчить, и вместо оговариваемых на начальном этапе «не более 30%» планка может быть поднята до 50% прибыли. Она же будет действовать в отношении убытков, полученных консолидированными группами налогоплательщиков. Кроме того, при расчете будет возможность учитывать все убытки, а не только оговариваемые текущей версией убытки за десятилетний период. Есть информация, что дополнительные поправки готовят также депутаты Госдумы: они хотят, чтобы лимиты действовали в течение периода с 2017 по 2019. Эксперты оценили, что в таком варианте дополнительная нагрузка на бизнес составит 65 млрд рублей ($1 млрд) вместо первоначальных 100 млрд ($1,5 млрд).

via | gaap.ru

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The date of publishing:

11 November /2016 14:00

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