Могут ли ТА обложить торговым сбором?

В редакцию TRN поступил вопрос от турагента о том, может ли его деятельность быть признана облагаемой торговым сбором. Отвечает эксперт, адвокат, медиатор Димитрий Морозов:

«Общие положения о торговом сборе регламентированы главой 33 Налогового кодекса РФ. Торговый сбор в Москве, а также городах федерального значения — Санкт-Петербурге и Севастополе — сбор устанавливается Налоговым кодексом РФ и законами указанных субъектов РФ. При этом торговый сбор в 2017 году устанавливается представительными (законодательными) органами муниципальных образований.

Согласно ст. 411 Налогового кодекса РФ плательщиками сбора являются организации индивидуальные предприниматели, осуществляющие виды предпринимательской деятельности на территории муниципального образования. При этом нормативным актом муниципального образования должен быть установлен сбор.

От уплаты сбора освобождаются индивидуальные предприниматели, применяющие патентную систему налогообложения и налогоплательщики, применяющие систему налогообложения для сельскохозяйственных товаропроизводителей (единый сельскохозяйственный налог).

Объектом налогообложения признается использование объекта движимого имущества или недвижимости. Период налогообложения один квартал.

Под торговлей подразумевается — вид предпринимательской деятельности, связанный с розничной, мелкооптовой и оптовой куплей-продажей товаров, осуществляемый через объекты стационарной торговой сети, нестационарной торговой сети, а также через товарные склады. Также правила применяются к деятельности по организации розничных рынков.

Следует обратить внимание, что торговый сбор, согласно Налоговому кодексу РФ, применяется в отношении деятельности по купле-продаже товаров. Таким образом, из буквального прочтения кодекса следует, что он не должен применяться в отношении сферы услуг. Услуги, согласно положениям Гражданского кодекса РФ не являются предметом договора купли-продажи и регламентируются отдельным гражданско-правовым договором — договором оказания услуг.

В городе Москве торговый сбор введен законом г. Москвы от 17.12.2014 г. № 62 „О торговом сборе“. Он вступил в силу и действует с 01.07.2015 г.

Законом установлены и категории лиц, освобожденные от уплаты торгового сбора:

 — организации федеральной почтовой связи;

 — автономные, бюджетные и казенные учреждения;

 — религиозные организации в отношении торговли, осуществляемой в культовых зданиях и сооружениях и на относящихся к ним земельных участках;

 — организации и индивидуальные предприниматели освобождаются от уплаты торгового сбора в отношении торговли, осуществляемой через объекты стационарной торговой сети, не имеющие торгового зала, объекты нестационарной торговой сети или объекты стационарной торговой сети с залом (залами) площадью менее 100 кв. метров, при одновременном соблюдении следующих условий:

 — основной вид деятельности, указанный при государственной регистрации юридического лица или индивидуального предпринимателя, относится к предоставлению услуг парикмахерскими и салонами красоты, услуг стирки, химической чистки и окрашивания текстильных и меховых изделий, по ремонту одежды и текстильных изделий бытового назначения, по ремонту обуви и прочих изделий из кожи, по ремонту часов и ювелирных изделий, по изготовлению и ремонту металлической галантереи и ключей;

 — площадь, занятая оборудованием, предназначенным для выкладки и демонстрации товаров, составляет минимально установленный данным законом размер.

Следует отметить, что наблюдается некоторое противоречие между налоговым кодексом РФ и Законом г. Москвы „О торговом сборе“. Налоговый кодекс РФ говорит, что торговый сбор применяется только к торговле, а закон г. Москвы устанавливает виды услуг к которым торговый сбор не применяется. С одной стороны это хорошо и не позволяет двояко толковать правила применения торгового сбора в отношении субъектов малого предпринимательства, занятого в оказании услуг в сфере стирки, химической чистки, изготовлению ключей и т. п. Но, с другой стороны — иногда возникает вопрос о применении или неприменении торгового сбора к другим видам услуг, оказываемых малым бизнесом.

Для понимания разграничения между куплей-продажей и оказанием услуг следует обратить внимание на положения Гражданского кодекса РФ.

Согласно ст. 454 Гражданского кодекса РФ по договору купли-продажи одна сторона (продавец) обязуется передать вещь (товар) в собственность другой стороне (покупателю), а покупатель обязуется принять этот товар и уплатить за него определенную денежную сумму (цену). Статьей 455 Гражданского кодекса РФ установлено, что товаром по договору купли-продажи могут быть любые вещи.

А согласно ст. 779 Гражданского кодекса РФ по договору возмездного оказания услуг исполнитель обязуется по заданию заказчика оказать услуги (совершить определенные действия или осуществить определенную деятельность), а заказчик обязуется оплатить эти услуги.

Иными словами в договоре купле-продажи объектом является исключительно вещь, а в договоре оказания услуг — это определенные действия.

Таким образом, можно сделать вывод, что согласно Налоговому кодексу РФ предприятия и индивидуальные предприниматели, оказывающие исключительно услуги, не должны являться плательщиками торгового сбора.

Но, в случае, если турагент осуществляет продажу чего-либо (например, сувенирной продукции), данная деятельность облагается торговым сбором».

Если нужна помощь — www.morozovdv.ru

 

Источник: trn-news.ru

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