С 1 декабря перестанет действовать ограничение по доле участия иностранных субъектов МСП в уставном капитале отечественных малых и средних предприятий

Екатерина Чернявская

С 1 декабря перестанет действовать ограничение по доле участия иностранных субъектов МСП в уставном капитале отечественных малых и средних предприятий
SergeyNivens / Depositphotos.com

Принят федеральный закон, согласно которому к хозяйственным товариществам, соответствующим установленным требованиям, может быть присвоен статус субъектов МСП (Федеральный закон от 3 августа 2018 г. № 313-ФЗ «О внесении изменений в Федеральный закон «О развитии малого и среднего предпринимательства в Российской Федерации»).

Кроме того, с 1 декабря будет снято ограничение по суммарной доле участия в уставном (складочном) капитале субъектов МСП иностранных юрлиц, также считающихся малой или средней компанией по своему размеру и не являющихся офшорной компанией. Напомним, что в настоящий момент макисмальная суммарная доля такого участия составляет 49% (подп. «а» п. 1 ч. 1.1 ст. 4 Федерального закона от 24 июля 2007 г. № 209-ФЗ «О развитии малого и среднего предпринимательства в Российской Федерации», далее – закон о развитии МСП). При этом ограничение по участию в уставном капитале субъекта МСП для крупных иностранных или российских юрлиц осталось прежним – 25% (подп. «а» п. 1 ч. 1.1 ст. 4 закона о развитии МСП).

Законом также скорректирован порядок ведения единого реестра субъектов МСП. В частности, в нем будут содержаться сведения о среднесписочной численности работников юрлица за предшествующий календарный год в случае, если такие сведения размещены на официальном интернет-сайте уполномоченного органа в соответствии с п.1.1 ст. 102 Налогового кодекса.

Какие субъекты малого предпринимательства не вправе применять упрощенные способы ведения бухучета? Узнайте из материала «Субъекты малого и среднего предпринимательства» в «Энциклопедии решений. Договоры и иные сделки» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Документом вводится заявительный порядок подтверждения статуса иностранного юрлица как субъекта МСП на основе заключения аудиторской организации. Такие организации будут обязаны ежегодно представлять в ФНС России перечень ООО, участниками которых являются иностранные юрлица, соответствующие установленным критериям. А формирование такого перечня будет осуществляться по результатам анализа аудиторскими организациями данных отчетности, представленной соответствующим иностранным юрлицом в налоговый орган страны, в котором происходило его учреждение.

Все нововведения вступят в силу 1 декабря текущего года.

Источник: garant.ru

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