Russian Federation: Review Of Major Changes In Legislation And Practice In The First Half Of 2019 In The Field Of Tax Law

Обзор основных изменений законодательства и практики за первое полугодие 2019 года в области налогового права

В последние годы налоговые события постоянно входят в топы всех новостных лент, а их количество превышает все разумные пределы. В такой ситуации уследить за всеми изменениями и нововведениями практически невозможно. Поэтому дополнительно к нашему блогу 1 июля 2019 года мы запустили Telegram-канал, а обзоры важных изменений в налоговом законодательстве и правоприменительной практике будут выходить два раза в год вместо одного, как было ранее.

ФНС и ВС РФ обобщили статистику по выездным налоговым проверкам и налоговым спорам

ФНС России опубликовала статистику по выездным налоговым проверкам организаций в 2018 году

Так, в 2018 году российские налоговые органы провели всего 12 538 проверок, средняя сумма доначисления налогов по результатам которых составила 16,9 млн руб. Важно отметить, что за последние пять лет количество проверок уменьшилось почти в 2,4 раза (с 29 458 ед.) при росте размера доначислений почти в 2,5 раза (с 6,9 млн руб.).

Аналогичные тренды прослеживаются применительно к налоговым проверкам в г. Москве. Общее количество проверок в 2018 году составило 1 532, что примерно в 2,3 раза меньше показателя 2014 года (3 599 ед.). Размер доначисления налогов, в свою очередь, увеличился с 10,2 млн руб. до 36,6 млн, то есть в 3,6 раза.

Среди межрегиональных инспекций по крупнейшим налогоплательщикам лидером по количеству проверок (50) и общему размеру налоговых доначислений (12,9 млрд руб.) за 2018 год стала первая инспекция, а по среднему размеру налоговых доначислений на проверку (272,7 млн руб.) – девятая инспекция. Интересно, что меньше всего проверок провела седьмая инспекция (17), что, однако, не помешало ей войти в тройку лидеров по среднему размеру доначислений (221 млн руб.)

Одновременно с ФНС России свои данные о рассмотрении арбитражными судами налоговых споров (дел о признании недействительными ненормативных правовых актов) опубликовал ВС РФ. Данная статистика в целом перекликается с показателями налоговых проверок.

Так, по сравнению с 2014 годом, количество налоговых споров уменьшилось с 15 452 до 12 102. Вместе с тем последние три года этот показатель остается примерно на одном уровне (11 809 в 2016 году, 11 994 в 2017 году). При этом статистика показывает значительное уменьшение количества споров, разрешаемых в пользу налогоплательщиков, а именно с 54 % в 2014 году до 38 % в 2018 году. Принимая во внимание снижение общего количества выездных налоговых проверок, тенденция снижения количества налоговых споров, скорее всего, продолжится в 2019 году.

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