Льготная ставка налога на прибыль для участников СЭЗ

Москва, м. Китай-город, Лубянский проезд 15с2, БЦ Лубянский, офис 212 с 10.00 до 19.00

8 (800) 333-02-26 Звонок по России бесплатный

+7 (495) 215-23-40 Москва

Array
(
    [NAME] => Финансовые новости
    [~NAME] => Финансовые новости
    [PREVIEW_PICTURE] => Array
        (
            [ID] => 6307
            [TIMESTAMP_X] => Bitrix\Main\Type\DateTime Object
                (
                    [value:protected] => DateTime Object
                        (
                            [date] => 2020-03-15 21:32:27.000000
                            [timezone_type] => 3
                            [timezone] => Europe/Moscow
                        )

                )

            [MODULE_ID] => iblock
            [HEIGHT] => 580
            [WIDTH] => 1635
            [FILE_SIZE] => 140828
            [CONTENT_TYPE] => image/jpeg
            [SUBDIR] => iblock/839
            [FILE_NAME] => default.jpg
            [ORIGINAL_NAME] => default.jpg
            [DESCRIPTION] => 
            [HANDLER_ID] => 
            [EXTERNAL_ID] => 792ad23987e3b2cfb37bf13b4515584e
            [~src] => 
            [SRC] => /upload/iblock/839/default.jpg
            [UNSAFE_SRC] => /upload/iblock/839/default.jpg
            [SAFE_SRC] => /upload/iblock/839/default.jpg
            [ALT] => Финансовые новости
            [TITLE] => Финансовые новости
        )

    [~PREVIEW_PICTURE] => 6307
    [DETAIL_PICTURE] => 
    [~DETAIL_PICTURE] => 
    [ID] => 23818
    [~ID] => 23818
    [IBLOCK_ID] => 50
    [~IBLOCK_ID] => 50
    [IBLOCK_SECTION_ID] => 200
    [~IBLOCK_SECTION_ID] => 200
    [ACTIVE_FROM] => 
    [~ACTIVE_FROM] => 
    [TIMESTAMP_X] => 15.03.2020 21:32:27
    [~TIMESTAMP_X] => 15.03.2020 21:32:27
    [DETAIL_PAGE_URL] => /banners/detail.php?ID=23818
    [~DETAIL_PAGE_URL] => /banners/detail.php?ID=23818
    [LIST_PAGE_URL] => /banners/index.php?ID=50
    [~LIST_PAGE_URL] => /banners/index.php?ID=50
    [DETAIL_TEXT] => 
    [~DETAIL_TEXT] => 
    [DETAIL_TEXT_TYPE] => html
    [~DETAIL_TEXT_TYPE] => html
    [PREVIEW_TEXT] => 
    [~PREVIEW_TEXT] => 
    [PREVIEW_TEXT_TYPE] => html
    [~PREVIEW_TEXT_TYPE] => html
    [LANG_DIR] => /
    [~LANG_DIR] => /
    [CODE] => 
    [~CODE] => 
    [EXTERNAL_ID] => 23818
    [~EXTERNAL_ID] => 23818
    [IBLOCK_TYPE_ID] => banners
    [~IBLOCK_TYPE_ID] => banners
    [IBLOCK_CODE] => page_header_banner
    [~IBLOCK_CODE] => page_header_banner
    [IBLOCK_EXTERNAL_ID] => 
    [~IBLOCK_EXTERNAL_ID] => 
    [LID] => s1
    [~LID] => s1
    [EDIT_LINK] => 
    [DELETE_LINK] => 
    [DISPLAY_ACTIVE_FROM] => 
    [FIELDS] => Array
        (
            [NAME] => Финансовые новости
            [PREVIEW_PICTURE] => Array
                (
                    [ID] => 6307
                    [TIMESTAMP_X] => Bitrix\Main\Type\DateTime Object
                        (
                            [value:protected] => DateTime Object
                                (
                                    [date] => 2020-03-15 21:32:27.000000
                                    [timezone_type] => 3
                                    [timezone] => Europe/Moscow
                                )

                        )

                    [MODULE_ID] => iblock
                    [HEIGHT] => 580
                    [WIDTH] => 1635
                    [FILE_SIZE] => 140828
                    [CONTENT_TYPE] => image/jpeg
                    [SUBDIR] => iblock/839
                    [FILE_NAME] => default.jpg
                    [ORIGINAL_NAME] => default.jpg
                    [DESCRIPTION] => 
                    [HANDLER_ID] => 
                    [EXTERNAL_ID] => 792ad23987e3b2cfb37bf13b4515584e
                    [~src] => 
                    [SRC] => /upload/iblock/839/default.jpg
                    [UNSAFE_SRC] => /upload/iblock/839/default.jpg
                    [SAFE_SRC] => /upload/iblock/839/default.jpg
                    [ALT] => Финансовые новости
                    [TITLE] => Финансовые новости
                )

            [DETAIL_PICTURE] => 
        )

    [PROPERTIES] => Array
        (
            [SECTION_HEADER] => Array
                (
                    [ID] => 78
                    [IBLOCK_ID] => 50
                    [NAME] => Секция для заголовка
                    [ACTIVE] => Y
                    [SORT] => 100
                    [CODE] => SECTION_HEADER
                    [DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [MULTIPLE] => N
                    [XML_ID] => 
                    [FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [VERSION] => 1
                    [USER_TYPE] => HTML
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [height] => 200
                        )

                    [HINT] => 
                    [~NAME] => Секция для заголовка
                    [~DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [VALUE] => Array
                        (
                            [TEXT] => Финансовые новости
                            [TYPE] => HTML
                        )

                    [PROPERTY_VALUE_ID] => 1213894
                    [DESCRIPTION] => 
                    [~VALUE] => Array
                        (
                            [TEXT] => Финансовые новости
                            [TYPE] => HTML
                        )

                    [~DESCRIPTION] => 
                )

            [SECTION_CONTENT] => Array
                (
                    [ID] => 79
                    [IBLOCK_ID] => 50
                    [NAME] => Секция для текста
                    [ACTIVE] => Y
                    [SORT] => 200
                    [CODE] => SECTION_CONTENT
                    [DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [MULTIPLE] => N
                    [XML_ID] => 
                    [FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [VERSION] => 1
                    [USER_TYPE] => HTML
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [height] => 200
                        )

                    [HINT] => 
                    [~NAME] => Секция для текста
                    [~DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [VALUE] => 
                    [PROPERTY_VALUE_ID] => 
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [~VALUE] => 
                )

            [SECTION_FOOTER] => Array
                (
                    [ID] => 80
                    [IBLOCK_ID] => 50
                    [NAME] => Секция для кнопок
                    [ACTIVE] => Y
                    [SORT] => 300
                    [CODE] => SECTION_FOOTER
                    [DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [MULTIPLE] => N
                    [XML_ID] => 
                    [FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [VERSION] => 1
                    [USER_TYPE] => HTML
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [height] => 200
                        )

                    [HINT] => 
                    [~NAME] => Секция для кнопок
                    [~DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [VALUE] => 
                    [PROPERTY_VALUE_ID] => 
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [~VALUE] => 
                )

        )

    [DISPLAY_PROPERTIES] => Array
        (
            [SECTION_HEADER] => Array
                (
                    [ID] => 78
                    [IBLOCK_ID] => 50
                    [NAME] => Секция для заголовка
                    [ACTIVE] => Y
                    [SORT] => 100
                    [CODE] => SECTION_HEADER
                    [DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [PROPERTY_TYPE] => S
                    [ROW_COUNT] => 1
                    [COL_COUNT] => 30
                    [LIST_TYPE] => L
                    [MULTIPLE] => N
                    [XML_ID] => 
                    [FILE_TYPE] => 
                    [MULTIPLE_CNT] => 5
                    [LINK_IBLOCK_ID] => 0
                    [WITH_DESCRIPTION] => N
                    [SEARCHABLE] => N
                    [FILTRABLE] => N
                    [IS_REQUIRED] => N
                    [VERSION] => 1
                    [USER_TYPE] => HTML
                    [USER_TYPE_SETTINGS] => Array
                        (
                            [height] => 200
                        )

                    [HINT] => 
                    [~NAME] => Секция для заголовка
                    [~DEFAULT_VALUE] => Array
                        (
                            [TEXT] => 
                            [TYPE] => HTML
                        )

                    [VALUE_ENUM] => 
                    [VALUE_XML_ID] => 
                    [VALUE_SORT] => 
                    [VALUE] => Array
                        (
                            [TEXT] => Финансовые новости
                            [TYPE] => HTML
                        )

                    [PROPERTY_VALUE_ID] => 1213894
                    [DESCRIPTION] => 
                    [~VALUE] => Array
                        (
                            [TEXT] => Финансовые новости
                            [TYPE] => HTML
                        )

                    [~DESCRIPTION] => 
                    [DISPLAY_VALUE] => Финансовые новости
                )

        )

    [IPROPERTY_VALUES] => Array
        (
        )

)

Министерство финансов РФ разъяснило, какие доходы компаний, являющихся участниками СЭЗ, облагаются налогом на прибыль по льготной ставке.

Согласно письму Министерства финансов РФ №03-03-06/1/67977 от 18 октября 2017 г., льготные ставки налога на прибыль могут применяться к доходам или расходам, которые компания получила или понесла от предпринимательской деятельности, которая осуществлялась на основании договора о ведении бизнеса на территории СЭЗ.

На доходы, полученные от любой другой деятельности, которая не предусмотрена договором о ведении деятельности на территории СЭЗ, льготная ставка налога на прибыль не распространяется.

Регистрация оффшоров