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p.doctype, li.doctype, div.doctype
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margin-bottom:49.85pt;
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margin-bottom:39.85pt;
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span.docreferences
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span.SpellE
{mso-style-name:"";
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span.GramE
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mso-default-props:yes;
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div.WordSection1
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<p class=MsoNormal style='margin-bottom:11.15pt;text-align:justify' data-
id=53><span
data-role=phrase data-phrase-id=27><span class=GramE><span style='font-family:
"Georgia","serif"'>В силу <a
href="https://vip.1gl.ru/#/document/99/901714421/XA00M9K2N6/"
data-anchor="/document/96/550517361/backlinkanchor22/"
data-role=backlink-anchor>пунктов 6</a> и <a
href="https://vip.1gl.ru/#/document/99/901714421/XA00MA62N9/"
data-anchor="/document/96/550517361/backlinkanchor23/"
data-role=backlink-anchor>7 статьи 3 Налогового кодекса</a> акты
законодательства о налогах и сборах должны быть сформулированы таким образом,
чтобы каждый точно знал, какие налоги (сборы), когда и в каком порядке он
должен платить, а все неустранимые сомнения, противоречия и неясности актов
законодательства о налогах и сборах толкуются в пользу налогоплательщика
(плательщика сборов).</span></span></span><span style='font-
family:"Georgia","serif"'><o:p></o:p></span></p>
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<p class=MsoNormal style='margin-bottom:11.15pt;text-align:justify'
data-id=149><span data-role=phrase data-phrase-id=75><span style='font-family:
"Georgia","serif"'>В силу <a
href="https://vip.1gl.ru/#/document/99/901765862/XA00RNQ2OJ/"
data-anchor="/document/96/550517361/backlinkanchor49/"
data-role=backlink-anchor>подпункта 16 пункта 3 статьи 346.12 Налогового
кодекса</a> не вправе применять упрощенную систему налогообложения организации,
у которых остаточная стоимость основных средств, определяемая в соответствии с
законодательством Российской Федерации о бухгалтерском учете, превышает 150 <span
class=SpellE><span class=GramE>млн</span></span> руб.</span><o:p></o:p></p>
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<p class=MsoNormal style='margin-bottom:11.15pt;text-align:justify'
data-id=169><span data-role=phrase data-phrase-id=85><span style='font-family:
"Georgia","serif"'><a
href="https://vip.1gl.ru/#/document/99/901765862/XA00RNQ2OJ/"
data-anchor="/document/96/550517361/bssPhr85/" data-role=phrase-anchor
data-phrase-id=85><span style='mso-field-code:" HYPERLINK \
0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00RNQ2OJ\/\0022 "'>В
соответствии с <span style='mso-field-code:" HYPERLINK \
0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00MFK2NG\/\0022 "'><u><span
style='color:blue'>пунктом 1 статьи 346.14 Налогового кодекса</span></u></span>
объектом налогообложения по упрощенной системе налогообложения признаются
доходы либо доходы, уменьшенные на величину расходов.</span><u><span
style='color:blue'><o:p></o:p></span></u></a></span></p>
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<p class=MsoNormal style='margin-bottom:11.15pt;text-align:justify'
data-id=197><span data-role=phrase data-phrase-id=99><b><span style='font-family:
"Georgia","serif"'><a
href="https://vip.1gl.ru/#/document/99/901765862/XA00RO02O5/"
data-anchor="/document/96/550517361/ZAP25IS3D4/"><span style='mso-field-code:
" HYPERLINK \0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00MJ02NQ\/\0022 "'>9.
Денежные средства, поступающие товариществу собственников жилья от его членов в
качестве оплаты коммунальных услуг, не признаются налогооблагаемым доходом при
условии их перечисления в том же размере поставщикам коммунальных ресурсов.
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style='font-family:"Times New Roman","serif";font-
weight:normal'><o:p></o:p></span></a></span></b></p>
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<p class=MsoNormal style='margin-bottom:11.15pt;text-align:justify'
data-id=383><span data-role=phrase data-phrase-id=192><span style='font-family:
"Georgia","serif"'><a
href="https://vip.1gl.ru/#/document/99/901765862/XA00RO02O5/"
data-anchor="/document/96/550517361/bssPhr192/" data-role=phrase-anchor
data-phrase-id=192><span style='mso-field-code:" HYPERLINK \
0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00RO02O5\/\0022 "'>Поскольку
упрощенная система налогообложения применялась предпринимателем в 2014 году,
общая сумма полученных им доходов не превысила порогового значения,
установленного <span style='mso-field-code:" HYPERLINK \
0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00MHE2NJ\/\0022 "'><u><span
style='color:blue'>пунктом 4 статьи 346.13 Налогового кодекса</span></u></span>,
то, на основании <span style='mso-field-code:" HYPERLINK \
0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00MFK2NG\/\0022 "'><u><span
style='color:blue'>пункта 1 статьи 346.14</span></u></span> и <span
style='mso-field-code:" HYPERLINK \0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00MJ02NQ\/\0022 "'><u><span
style='color:blue'>пункта 1 статьи 346.17 Налогового кодекса</span></u></span>,
при утрате права на применение патентной системы налогообложения
предприниматель правомерно учел все полученные им доходы за этот год при
исчислении налога по упрощенной системе налогообложения.</span><u><span
style='color:blue'><o:p></o:p></span></u></a></span></p>
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<p class=MsoNormal style='margin-bottom:11.15pt;text-align:justify'
data-id=397><span data-role=phrase data-phrase-id=199><span style='font-family:
"Georgia","serif"'><a
href="https://vip.1gl.ru/#/document/99/901765862/XA00MJ02NQ/"
data-anchor="/document/96/550517361/bssPhr199/" data-role=phrase-anchor
data-phrase-id=199><span style='mso-field-code:" HYPERLINK \
0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00MJ02NQ\/\0022 "'>Как
указал суд, в силу <span style='mso-field-code:" HYPERLINK \
0022https\:\/\/vip\.1gl\.ru\/\0022 \\l \
0022\/document\/99\/901765862\/XA00RPG2OB\/\0022 "'><u><span
style='color:blue'>пункта 1 статьи 346.45 Налогового кодекса</span></u></span>,
патент на осуществление одного из видов предпринимательской деятельности, в
отношении которого законом субъекта Российской Федерации введена патентная
система налогообложения, является документом, удостоверяющим право на
применение патентной системы налогообложения.</span><u><span
style='color:blue'><o:p></o:p></span></u></a></span></p>
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