23 мая 2019
Екатерина Уцына
ekaterinadevis.mail.ru / Depositphotos.com
В соответствии с налоговым законодательством резиденты территорий опережающего развития и свободного порта Владивосток (далее – ТОР и СПВ) имеют право применять пониженные налоговые ставки по налогу на прибыль (ст. 284.4 Налогового кодекса). Возможно это только при соблюдении ряда условий, в частности, доходы резидента полученные при исполнении соглашения об осуществлении деятельности на территории ТОР и СПВ должны составлять не менее 90% всех доходов, учитываемых при определении налоговой базы по налогу на прибыль (подп. 1 п. 2 ст. 284.4 НК РФ). Еще одно правило гласит, что применять пониженную налоговую ставку резиденты могут только в течение первых пяти лет, начиная с того года, в котором была получена первая прибыль (п. 3 ст. 284.4 НК РФ).
Однако нередко случается, что первые доходы организация получает вовсе не от основной деятельности, а от колебания курса валют. По итогам налогового периода у налогоплательщика могут сформироваться положительные курсовые разницы по валютным обязательствам, остаткам валютных средств, которые и относят на внереализационные доходы.
Поскольку такая ситуация в основном может сложиться на самых ранних этапах становления организаций и не связана с основной деятельностью, направленной на развитие ТОР и СПВ, было решено внести изменения в НК РФ. Так, Правительство РФ внесло в Госдуму законопроект1, исключающий доходы в виде курсовых разниц при определении налоговой базы по налогу на прибыль. Также устанавливается и понятие первой прибыли резидентов ТОР и СПВ. Под ней понимается положительная разница между доходами и расходами, рассчитанными нарастающим итогом за период с даты заключения соглашения об осуществлении деятельности на ТОР И СПВ и до окончания налогового периода, в котором эта разница становится положительной. Определяется такая разница на последний день налогового периода, пока она не станет положительной.
Напомним, что аналогичный механизм расчета налога на прибыль уже активно применяется в отношении участников региональных инвестиционных проектов (п. 1 ст. 284.3, п. 3 ст. 288.2 НК РФ).
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1 С текстом законопроекта № 715756-7 «О внесении изменений в статью 284-4 Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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