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Переход на УСН в 2017 году
05.09.2016
Переход на УСН в 2017 году
Переход на УСН в 2017: какие пороговые значения доходов применять?
ФНС РФ уточнила пороговые значения по доходам налогоплательщика для перехода на УСН в 2017 году.
В своем информационном сообщении ведомство отмечает, что с 1 января 2017 года увеличивается пороговое значение по доходам для перехода на УСН. Напомним, соответствующие поправки в НК РФ были внесены Федеральным законом от 03.07.2016 № 243-ФЗ.
Так, в частности, если доход организации за девять месяцев года, в котором подается уведомление о переходе на УСН, не превысит 90 млн. рублей, то такая организация получит право переходить на УСН. Вместе с тем, данная норма будет применяться при переходе на УСН с 1 января 2018 года.
Для организаций, переходящих на УСН с 2017 года, величина дохода за девять месяцев 2016 года должна быть не более 59,805 млн. рублей. Эта величина определяется как произведение действующего предельного дохода (45 млн. рублей) на коэффициент-дефлятор, установленный на 2016 год (1,329).
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