В России могут ввести единый налоговый платеж — с такой инициативой выступил Минфин России. Согласно предложенным поправкам в Налоговый кодекс РФ (ст 45, 451), для юрлиц и ИП будет введен единый платеж, который они будут переводить на счета казначейства. А далее финансовая структура, будучи единым оператором расчетов между обществом и ПФР, ФСС и внебюджетными фондами, сама распределит средства между получателями.
Одна из особенностей инициативы — зачет переплат в счет единого налогового платежа. Кроме того, плательщик имеет право на возврат излишне уплаченных сумм, но для этого нужно написать соответствующее заявление. Суть поправок, заявляет Минюст, в «создании для плательщиков более комфортных условий, упрощения порядка исполнения обязательств перед бюджетом, сокращения времени оформления расчетных документов, а также своевременного исполнения налоговых обязательств».
Отметим, что единый налоговый платеж давно применяется в ряде государств. Получатель разнится от страны к стране: где-то это фискальная служба, где-то — муниципалитет. В России разговоры про такую форму налогообложения ведутся давно, но ситуация осложнялась отсутствием единой базы налогоплательщиков — лишь после объединения электронных платформ и перехода к цифровому администрированию введение ЕНП стало возможным.
Введение ЕНП запланировано на 01 января 2022 года.
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