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documents/ИП/2023/Шаблоны декларации/Заполнение декларации на УСН «Доходы» за 2023 год https __www.klerk.ru_buh_articles_597756_.html
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64a96 96 0 1 1 0 192 96 96 0 1 1 0-192zM133.3 352h53.3C260.3 352 320 411.7 320 485.3c0 14.7-11.9 26.7-26.7 26.7H26.7C11.9 512 0 500.1 0 485.3C0 411.7 59.7 352 133.3 352z" class=""></path></svg> Календарь вебинаров <!----></a><a href="https://www.klerk.ru/ocompany/" target="_self" rel="noopener" class="block py-2 px-4 text-text-2 tab:text-text-3 whitespace-nowrap transition transition-200 hover:bg-blue-2 cursor-pointer flex gap-2 items-center"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="user-shield" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 640 512" class="flex svg-inline--fa fa-user-shield w-4 text-text-2 text-primary-disabled-pro items-center gap-2"><path fill="currentColor" d="M224 256A128 128 0 1 0 224 0a128 128 0 1 0 0 256zm-45.7 48C79.8 304 0 383.8 0 482.3C0 498.7 13.3 512 29.7 512H418.3c1.8 0 3.5-.2 5.3-.5c-76.3-55.1-99.8-141-103.1-200.2c-16.1-4.8-33.1-7.3-50.7-7.3H178.3zm308.8-78.3l-120 48C358 277.4 352 286.2 352 296c0 63.3 25.9 168.8 134.8 214.2c5.9 2.5 12.6 2.5 18.5 0C614.1 464.8 640 359.3 640 296c0-9.8-6-18.6-15.1-22.3l-120-48c-5.7-2.3-12.1-2.3-17.8 0zM591.4 312c-3.9 50.7-27.2 116.7-95.4 149.7V273.8L591.4 312z" class=""></path></svg> Проверка контрагентов <!----></a><a href="https://www.klerk.ru/go/ukMbaR" target="_self" rel="noopener" class="block py-2 px-4 text-text-2 tab:text-text-3 whitespace-nowrap transition transition-200 hover:bg-blue-2 cursor-pointer flex gap-2 items-center"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="address-book" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="flex svg-inline--fa fa-address-book w-4 text-text-2 text-primary-disabled-pro items-center gap-2"><path fill="currentColor" d="M96 0C60.7 0 32 28.7 32 64V448c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64H96zM208 288h64c44.2 0 80 35.8 80 80c0 8.8-7.2 16-16 16H144c-8.8 0-16-7.2-16-16c0-44.2 35.8-80 80-80zm-32-96a64 64 0 1 1 128 0 64 64 0 1 1 -128 0zM512 80c0-8.8-7.2-16-16-16s-16 7.2-16 16v64c0 8.8 7.2 16 16 16s16-7.2 16-16V80zM496 192c-8.8 0-16 7.2-16 16v64c0 8.8 7.2 16 16 16s16-7.2 16-16V208c0-8.8-7.2-16-16-16zm16 144c0-8.8-7.2-16-16-16s-16 7.2-16 16v64c0 8.8 7.2 16 16 16s16-7.2 16-16V336z" class=""></path></svg> Клерк.Работа <!----></a><a href="https://www.klerk.ru/cdoc/codex/" class="block py-2 px-4 text-text-2 tab:text-text-3 whitespace-nowrap transition transition-200 hover:bg-blue-2 cursor-pointer flex gap-2 items-center" target="_self" rel="noopener"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="book" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="flex svg-inline--fa fa-book w-4 text-text-2 text-primary-disabled-pro items-center gap-2"><path fill="currentColor" d="M96 0C43 0 0 43 0 96V416c0 53 43 96 96 96H384h32c17.7 0 32-14.3 32-32s-14.3-32-32-32V384c17.7 0 32-14.3 32-32V32c0-17.7-14.3-32-32-32H384 96zm0 384H352v64H96c-17.7 0-32-14.3-32-32s14.3-32 32-32zm32-240c0-8.8 7.2-16 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Подключить Премиум
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Новости
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+48
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/all/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Статьи
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+53
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/razbory/?utm_source=klerk&amp;utm_medium=leftmenu&amp;utm_campaign=cok&amp;utm_content=razbory" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Разборы
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+3
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://club.klerk.ru/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Форум
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+21
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/learn/catalog/webinars/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Вебинары
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
13
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/blogs/klerk/605985/?utm_source=klerk&amp;utm_medium=leftmenu&amp;utm_campaign=action&amp;utm_content=article" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
☀️ ЖАРКИЕ СКИДКИ на курсы
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tribune/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Трибуна
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+18
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://blogs.klerk.ru/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Дневники
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://forum.klerk.ru/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Старый форум
</span></div> <!----> <!----></a></li></ul> <button class="mb-2 phone-l:flex items-center gap-1 text-text-2 desktop:text-comment-1 text-primary-secondary hover:text-primary-disabled mt-3 desktop:mt-2">
Еще 3
</button></div><div role="menu" class="mb-3 desktop:mb-2"><div class="h-[1px] bg-primary-stroke mr-4"></div> <button class="w-full flex justify-between items-center mt-3 desktop:mt-2 py-2 desktop:py-1.5 px-2 -ml-2 hover:bg-gray-3 rounded-lg text-text-1 desktop:text-text-3 text-start font-medium">
Вход для клиентов
<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="w-4 text-text-2 svg-inline--fa fa-angle-down rotate-180 text-primary-secondary"><path fill="currentColor" d="M201.4 342.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 274.7 86.6 137.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z" class=""></path></svg></button> <ul role="none" class="flex flex-col"><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/pro/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Личный кабинет
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/learn/cabinet/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Мое обучение
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/consultations/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Мои консультации
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/user/cabinet/orders/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Мои заказы
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/learn/tariff/?utm_source=klerk&amp;utm_medium=leftmenu&amp;utm_campaign=premium&amp;utm_content=button" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Тарифы «К.Премиум»
</span></div> <!----> <!----></a></li></ul> <!----></div><div role="menu" class="mb-3 desktop:mb-2"><div class="h-[1px] bg-primary-stroke mr-4"></div> <button class="w-full flex justify-between items-center mt-3 desktop:mt-2 py-2 desktop:py-1.5 px-2 -ml-2 hover:bg-gray-3 rounded-lg text-text-1 desktop:text-text-3 text-start font-medium">
Компании для бухгалтера
<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="w-4 text-text-2 svg-inline--fa fa-angle-down rotate-180 text-primary-secondary"><path fill="currentColor" d="M201.4 342.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 274.7 86.6 137.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z" class=""></path></svg></button> <ul role="none" class="flex flex-col"><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/company/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Рейтинг компаний
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/blogs/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Блоги компаний
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+18
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/event/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Мероприятия
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
16
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://klerk.info/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Тарифы для компаний
</span></div> <!----> <!----></a></li></ul> <!----></div><div role="menu" class="mb-3 desktop:mb-2"><div class="h-[1px] bg-primary-stroke mr-4"></div> <button class="w-full flex justify-between items-center mt-3 desktop:mt-2 py-2 desktop:py-1.5 px-2 -ml-2 hover:bg-gray-3 rounded-lg text-text-1 desktop:text-text-3 text-start font-medium">
Обучение для бухгалтера
<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="w-4 text-text-2 svg-inline--fa fa-angle-down rotate-180 text-primary-secondary"><path fill="currentColor" d="M201.4 342.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 274.7 86.6 137.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z" class=""></path></svg></button> <ul role="none" class="flex flex-col"><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/learn/catalog/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Курсы
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
830
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/learn/webinars/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Календарь вебинаров
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
13
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/learn/catalog/webinars-records/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Записи вебинаров
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
723
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/learn/collection/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Коллекции и подборки
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
22
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/go/learnCabinet" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Обучение для компаний
</span></div> <!----> <!----></a></li></ul> <!----></div><div role="menu" class="mb-3 desktop:mb-2"><div class="h-[1px] bg-primary-stroke mr-4"></div> <button class="w-full flex justify-between items-center mt-3 desktop:mt-2 py-2 desktop:py-1.5 px-2 -ml-2 hover:bg-gray-3 rounded-lg text-text-1 desktop:text-text-3 text-start font-medium">
Справочники и инструменты
<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="w-4 text-text-2 svg-inline--fa fa-angle-down rotate-180 text-primary-secondary"><path fill="currentColor" d="M201.4 342.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 274.7 86.6 137.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z" class=""></path></svg></button> <ul role="none" class="flex flex-col"><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/sps/?searchType=documents" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Справочная система
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/tool/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Калькуляторы
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/tool/#referenceBooks" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Справочники
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/blank/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Бланки
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/doc/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Документы
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+51
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/tool/478730/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Календарь бухгалтера
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/tool/calendar/industrial/2024/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Производственный календарь
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/ocompany/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Проверка контрагентов
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tool/currency/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Курсы валют ЦБ
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tool/477381/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Калькулятор отпускных
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tool/usn/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Калькулятор для УСН 6%
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tools/accounting_policy/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Учетная политика 2024
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tool/477217/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Генератор отговорок
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tool/invoice/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Сервис выставления счетов
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/buh/articles/574372/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
План счетов
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tool/478870/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Ключевая ставка ЦБ РФ
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg hidden"><a href="https://www.klerk.ru/tags/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Поиск по тегам
</span></div> <!----> <!----></a></li></ul> <button class="mb-2 phone-l:flex items-center gap-1 text-text-2 desktop:text-comment-1 text-primary-secondary hover:text-primary-disabled mt-3 desktop:mt-2">
Еще 10
</button></div><div role="menu" class="mb-3 desktop:mb-2"><div class="h-[1px] bg-primary-stroke mr-4"></div> <button class="w-full flex justify-between items-center mt-3 desktop:mt-2 py-2 desktop:py-1.5 px-2 -ml-2 hover:bg-gray-3 rounded-lg text-text-1 desktop:text-text-3 text-start font-medium">
Консультации
<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="w-4 text-text-2 svg-inline--fa fa-angle-down rotate-180 text-primary-secondary"><path fill="currentColor" d="M201.4 342.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 274.7 86.6 137.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z" class=""></path></svg></button> <ul role="none" class="flex flex-col"><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/consultations/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Все консультации
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+26
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/consultations/tariff/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Тарифы
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://edu.klerk.ru/consultations/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Об услуге и экспертах
</span></div> <!----> <!----></a></li></ul> <!----></div><div role="menu" class="mb-3 desktop:mb-2"><div class="h-[1px] bg-primary-stroke mr-4"></div> <button class="w-full flex justify-between items-center mt-3 desktop:mt-2 py-2 desktop:py-1.5 px-2 -ml-2 hover:bg-gray-3 rounded-lg text-text-1 desktop:text-text-3 text-start font-medium">
Клерк.Работа
<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="w-4 text-text-2 svg-inline--fa fa-angle-down rotate-180 text-primary-secondary"><path fill="currentColor" d="M201.4 342.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 274.7 86.6 137.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z" class=""></path></svg></button> <ul role="none" class="flex flex-col"><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/jobs/vacancies/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Вакансии
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
89
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/jobs/resume/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Резюме
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
811
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://klerk.info/job/" target="_self" exact-active-class="bg-primary-white" role="menuitem" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Тарифы
</span></div> <!----> <!----></a></li></ul> <!----></div><div role="menu" class="mb-3 desktop:mb-2"><div class="h-[1px] bg-primary-stroke mr-4"></div> <button class="w-full flex justify-between items-center mt-3 desktop:mt-2 py-2 desktop:py-1.5 px-2 -ml-2 hover:bg-gray-3 rounded-lg text-text-1 desktop:text-text-3 text-start font-medium">
Журналы для бухгалтера
<svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-down" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="w-4 text-text-2 svg-inline--fa fa-angle-down rotate-180 text-primary-secondary"><path fill="currentColor" d="M201.4 342.6c12.5 12.5 32.8 12.5 45.3 0l160-160c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L224 274.7 86.6 137.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l160 160z" class=""></path></svg></button> <ul role="none" class="flex flex-col"><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/utrenniy-buhgalter/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Утренний бухгалтер
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/nochnoy-buhgalter/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Ночной бухгалтер
</span></div> <!----> <!----></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/razbory/?utm_source=klerk&amp;utm_medium=leftmenu&amp;utm_campaign=cok&amp;utm_content=razbory" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Разборы законов
</span></div> <!----> <span class="font-semibold text-primary inline-block font-medium bg-primary-white rounded px-1 py-0.5 text-badge shadow">
+3
</span></a></li><li role="none" class="desktop:w-full -ml-2 hover:bg-gray-3 rounded-lg block"><a href="https://www.klerk.ru/user/2061009/" target="_self" role="menuitem" exact-active-class="bg-primary-white" class="group w-full px-2 py-2 desktop-py-1.5 flex items-center gap-1 rounded-lg"><div class="flex items-start"><!----> <span class="relative flex text-text-1 desktop:text-text-3">
Клерк.Премиум
</span></div> <!----> <!----></a></li></ul> <!----></div> <!----></div></div><div class="ps__rail-x" style="left: 0px; bottom: 0px;"><div class="ps__thumb-x" tabindex="0" style="left: 0px; width: 0px;"></div></div><div class="ps__rail-y" style="top: 0px; height: 550px; right: 0px;"><div class="ps__thumb-y" tabindex="0" style="top: 0px; height: 448px;"></div></div></div> <p class="flex gap-x-4 items-center border-t border-primary-stroke text-text-2 desktop:text-comment-1 text-primary-secondary py-4 px-4"><span><a href="https://www.klerk.info/business/" rel="noopener" class="hover:text-primary active:text-primary">
Заказать рекламу
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PR-служба
</a></span></p></aside> <main class="grow max-w-full bg-primary-bg"><div class="pb-12 grid grid-cols-4 gap-x-4 tab:grid-cols-12 tab:gap-x-6 mx-auto w-full max-w-5xl"><div id="breadcrumbs" class="col-span-full bg-primary-bg p-4 tab-l:px-0 print:hidden"><ol class="text-comment-1 text-primary-disabled hidden tab:flex flex-wrap gap-2 items-center"><li class="flex items-center gap-2 group"><a href="https://www.klerk.ru/" class="flex v-focus-visible text-primary border-b border-b-blue-2 hover:border-b-blue-5 base-active-link"><span class="max-w-[200px] truncate">Главная</span></a> <!----> <p class="h-[17px] group-last:hidden">→</p></li><li class="flex items-center gap-2 group"><a href="https://www.klerk.ru/buh/" class="flex v-focus-visible text-primary border-b border-b-blue-2 hover:border-b-blue-5 base-active-link"><span class="max-w-[200px] truncate">Бухгалтеру</span></a> <!----> <p class="h-[17px] group-last:hidden">→</p></li><li class="flex items-center gap-2 group"><a href="https://www.klerk.ru/buh/articles/" class="flex v-focus-visible text-primary border-b border-b-blue-2 hover:border-b-blue-5 base-active-link"><span class="max-w-[200px] truncate">Статьи для бухгалтера</span></a> <!----> <p class="h-[17px] group-last:hidden">→</p></li><li class="flex items-center gap-2 group"><!----> <p class="max-w-[200px] truncate border-b border-transparent">Заполнение декларации на УСН «Доходы» за 2023 год</p> <p class="h-[17px] group-last:hidden">→</p></li></ol> <a href="https://www.klerk.ru/buh/articles/" class="w-fit flex items-center gap-2 max-w-full tab:hidden base-active-link text-primary hover:text-blue-5 transition-colors"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="angle-left" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 320 512" class="px-0.5 svg-inline--fa fa-angle-left"><path fill="currentColor" d="M41.4 233.4c-12.5 12.5-12.5 32.8 0 45.3l160 160c12.5 12.5 32.8 12.5 45.3 0s12.5-32.8 0-45.3L109.3 256 246.6 118.6c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0l-160 160z" class=""></path></svg> <span class="text-comment-1 truncate">Статьи для бухгалтера</span></a></div> <article itemtype="https://schema.org/Article" itemscope="itemscope" class="relative col-span-full bg-primary-white rounded-2xl grid grid-cols-4 gap-x-4 tab:grid-cols-12 tab:gap-x-6 mx-auto w-full max-w-5xl"><div class="absolute top-1/2 w-0 h-1/2 invisible"></div> <div data-klad="8" class="col-span-full promoTop-promotion__main narrow visible-promoTop" data-id="4887" data-updated="1715795859373" data-screen="+" data-viewed="+">
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</div> <!----> <!----> <header itemscope="itemscope" class="col-span-full pt-5 mb-5 article__header grid grid-cols-4 gap-x-4 tab:grid-cols-12 tab:gap-x-6 mx-auto w-full max-w-5xl"><div class="flex items-center justify-between col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 desktop:col-end-11 mb-2 px-4 tab:px-0"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-02-20T17:04:00.000Z" itemprop="datePublished" content="2024-02-20T17:04:00.000Z" class="font-medium text-comment-1">20 февр.&nbsp;в&nbsp;17:04</time> <!----> <a href="https://www.klerk.ru/rubricator/307/" title="Рубрика Декларация по УСН" class="text-blue-5 hover:text-blue-4 text-comment-1">Декларация по УСН</a></div> <!----></div> <h1 itemprop="headline" class="col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 desktop:col-end-11 text-title-5 tab:text-title-4 font-medium mb-2 px-4 tab:px-0">
Заполнение декларации на УСН «Доходы» за 2023 год
</h1> <div itemprop="description" class="col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 desktop:col-end-11 text-text-1 tab:text-sub-title px-4 tab:px-0 mb-4">
В нашей статье расскажем, как правильно заполнить декларацию УСН
«Доходы». Также приведем образец заполнения документа и предоставим
бланк для скачивания.
</div> <div class="flex gap-3 tab:gap-4 col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 desktop:col-end-11 text-text-3 px-4 tab:px-0 print:hidden flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><!----> <button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
2,9&nbsp;тыс. открытий
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2
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206.8 0 304C0 417.3 81.5 467.9 100.2 478.1c2.5 1.4 5.3 1.9 8.1 1.9c10.9 0 19.7-8.9 19.7-19.7c0-7.5-4.3-14.4-9.8-19.5C108.8 431.9 96 414.4 96 384c0-53 43-96 96-96h96v64c0 12.6 7.4 24.1 19 29.2s25 3 34.4-5.4l160-144c6.7-6.1 10.6-14.7 10.6-23.8s-3.8-17.7-10.6-23.8l-160-144c-9.4-8.5-22.9-10.6-34.4-5.4z" class=""></path></svg> <!----> <!----></button> </div> <button class="hidden phone-l:block inline-flex items-center gap-2 group transition disabled:text-primary-disabled disabled:cursor-not-allowed "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="print" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-print w-4 text-text-2 text-primary-disabled-pro group-hover:text-primary-disabled group-focus:text-primary-disabled"><path fill="currentColor" d="M128 0C92.7 0 64 28.7 64 64v96h64V64H354.7L384 93.3V160h64V93.3c0-17-6.7-33.3-18.7-45.3L400 18.7C388 6.7 371.7 0 354.7 0H128zM384 352v32 64H128V384 368 352H384zm64 32h32c17.7 0 32-14.3 32-32V256c0-35.3-28.7-64-64-64H64c-35.3 0-64 28.7-64 64v96c0 17.7 14.3 32 32 32H64v64c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V384zM432 248a24 24 0 1 1 0 48 24 24 0 1 1 0-48z" class=""></path></svg> <!----> <!----></button></div></div></div> <figure class="col-span-full grid grid-cols-12 tab:gap-x-6 mt-4 tab:mt-5"><!----> <img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ZapolneniedeklaratsiinaUSNDohodiza2023god_9522.webp" alt="Заполнение декларации на УСН «Доходы» за 2023 год" sizes="((min-resolution: 2.01dppx) and (max-width: 640px)) 2100px, (min-resolution: 2.01dppx) 4500px, ((min-resolution: 1.01dppx) and (max-width: 640px)) 1400px, (min-resolution: 1.01dppx) 3000px, (max-width: 640px) 700px, 1500px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ZapolneniedeklaratsiinaUSNDohodiza2023god_9522_005.webp 2100w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ZapolneniedeklaratsiinaUSNDohodiza2023god_9522_003.webp 4500w, 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%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ZapolneniedeklaratsiinaUSNDohodiza2023god_9522_006.webp 700w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ZapolneniedeklaratsiinaUSNDohodiza2023god_9522.webp 1500w" data-origin="/img/pb/original/ZapolneniedeklaratsiinaUSNDohodiza2023god_9522.jpg" itemprop="image" class="aspect-video object-cover col-span-full"> <figcaption class="mt-3 text-text-2 font-sans col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 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02_Образец заполнения декларации&nbsp;за 2023 год.pdf
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113 загрузок
</span></div> <span class="flex items-center gap-x-2 p-2.5 rounded-full tab:px-4 tab:py-2 bg-blue-5 hover:bg-blue-4 transition-colors text-primary-white text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="download" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="w-4 text-text-2 svg-inline--fa fa-download"><path fill="currentColor" d="M288 32c0-17.7-14.3-32-32-32s-32 14.3-32 32V274.7l-73.4-73.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l128 128c12.5 12.5 32.8 12.5 45.3 0l128-128c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L288 274.7V32zM64 352c-35.3 0-64 28.7-64 64v32c0 35.3 28.7 64 64 64H448c35.3 0 64-28.7 64-64V416c0-35.3-28.7-64-64-64H346.5l-45.3 45.3c-25 25-65.5 25-90.5 0L165.5 352H64zm368 56a24 24 0 1 1 0 48 24 24 0 1 1 0-48z" class=""></path></svg> <span class="hidden tab:inline">Скачать</span></span></a></li><li><a href="https://www.klerk.ru/yindex.php/v4/attachment/download?id=7683" download="" rel="nofollow" class="flex gap-2 flex-nowrap items-center justify-between text-blue-5"><div class="flex flex-col gap-y-1 truncate"><div class="flex items-center gap-x-2 truncate"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="file-pdf" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="w-4 text-text-2 shrink-0 svg-inline--fa fa-file-pdf"><path fill="currentColor" d="M0 64C0 28.7 28.7 0 64 0L224 0l0 128c0 17.7 14.3 32 32 32l128 0 0 144-208 0c-35.3 0-64 28.7-64 64l0 144-48 0c-35.3 0-64-28.7-64-64L0 64zm384 64l-128 0L256 0 384 128zM176 352l32 0c30.9 0 56 25.1 56 56s-25.1 56-56 56l-16 0 0 32c0 8.8-7.2 16-16 16s-16-7.2-16-16l0-48 0-80c0-8.8 7.2-16 16-16zm32 80c13.3 0 24-10.7 24-24s-10.7-24-24-24l-16 0 0 48 16 0zm96-80l32 0c26.5 0 48 21.5 48 48l0 64c0 26.5-21.5 48-48 48l-32 0c-8.8 0-16-7.2-16-16l0-128c0-8.8 7.2-16 16-16zm32 128c8.8 0 16-7.2 16-16l0-64c0-8.8-7.2-16-16-16l-16 0 0 96 16 0zm80-112c0-8.8 7.2-16 16-16l48 0c8.8 0 16 7.2 16 16s-7.2 16-16 16l-32 0 0 32 32 0c8.8 0 16 7.2 16 16s-7.2 16-16 16l-32 0 0 48c0 8.8-7.2 16-16 16s-16-7.2-16-16l0-64 0-64z" class=""></path></svg> <span title="01_Бланк декларации УСН за 2023 год" class="truncate hover:text-blue-4">
01_Бланк декларации УСН за 2023 год.pdf
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</span></div> <span class="flex items-center gap-x-2 p-2.5 rounded-full tab:px-4 tab:py-2 bg-blue-5 hover:bg-blue-4 transition-colors text-primary-white text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="download" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="w-4 text-text-2 svg-inline--fa fa-download"><path fill="currentColor" d="M288 32c0-17.7-14.3-32-32-32s-32 14.3-32 32V274.7l-73.4-73.4c-12.5-12.5-32.8-12.5-45.3 0s-12.5 32.8 0 45.3l128 128c12.5 12.5 32.8 12.5 45.3 0l128-128c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L288 274.7V32zM64 352c-35.3 0-64 28.7-64 64v32c0 35.3 28.7 64 64 64H448c35.3 0 64-28.7 64-64V416c0-35.3-28.7-64-64-64H346.5l-45.3 45.3c-25 25-65.5 25-90.5 0L165.5 352H64zm368 56a24 24 0 1 1 0 48 24 24 0 1 1 0-48z" class=""></path></svg> <span class="hidden tab:inline">Скачать</span></span></a></li></ul> <section id="article-content" itemprop="articleBody" class="ProseMirror text-text-1 tab:text-sub-title col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 desktop:col-end-11 px-4 tab:px-0" style="white-space: normal;"><h2><strong>Новая форма декларации по УСН Доходы — 2023</strong></h2><p>Форма декларации по УСН утверждена <a href="https://www.klerk.ru/doc/562666/">приказом ФНС от 25.12.2020 № ЕД-7-3/958@</a>, затем <a href="https://www.klerk.ru/doc/563665/">приказом ФНС от 01.11.2022 № ЕД-7-3/1036@</a> в нее были внесены изменения. По итогам 2023 года нужно сдавать декларацию по новой форме.</p><p><strong>Изменения технические</strong>.
Например, уточнили штрихкоды. Скорректировали также даты в разделах 1.1
и 1.2. Поправки потребовались из-за того, что с 2023 года изменился
срок уплаты налога при УСН из-за перехода на ЕНП.</p><h2><strong>Срок сдачи декларации на УСН Доходы за 2023 год</strong></h2><p>Налоговая
декларация по УСН сдается один раз в год. Если этот день нерабочий, то
срок подачи переносится на ближайший рабочий день (<a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-61-poradok-iscislenia-srokov-ustanovlennyh-zakonodatelstvom-o-nalogah-i-sborah/#p_230"><em>п. 7 ст. 6.1 НК</em></a>). За 2023 год (<a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34623-nalogovaa-deklaracia/#p_28011"><em>п. 1 ст. 346.23 НК</em></a>):</p><ul><li><p>компании должны сдать декларацию не позднее 25.03.2024;</p></li><li><p>ИП — не позднее 25.04.2024.</p></li></ul><div data-type="emphasis" class="border border-primary-stroke"><p>Без ошибок заполнять декларацию по упрощенке научим на курсе <a href="https://www.klerk.ru/learn/event/48058/?utm_source=klerkkontent&amp;utm_medium=editor&amp;utm_campaign=article&amp;utm_content=product_2&amp;utm_term=597756">«Главный бухгалтер на УСН»</a>.&nbsp;Вы
узнаете, как правильно вести бухгалтерский и налоговый учет на этом
режиме, формировать отчетность за работников, защищать бизнес перед ФНС и
избегать многомиллионных штрафов.&nbsp;</p><p style="text-align: start;">Сейчас вы можете купить курс <strong>за 7 600 руб. вместо 28 600 руб.! </strong>Время действия предложения ограничено!</p><p style="text-align: center;"><a href="https://www.klerk.ru/pay/?eventId=48058&amp;payType=card&amp;utm_source=klerkkontent&amp;utm_medium=editor&amp;utm_campaign=article&amp;utm_content=product_2&amp;utm_term=597756" class="exclude-link"><span data-type="custom-highlight" class="bg-red-4 text-primary-white px-8 py-4 rounded-full inline-block" style="border: 0px solid; box-sizing: border-box; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgba(59,130,246,.5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; display: inline-block; border-radius: 9999px; --tw-bg-opacity: 1; background-color: rgb(239 49 36/var(--tw-bg-opacity)); padding: 1rem 2rem; --tw-text-opacity: 1; color: rgb(255 255 255/var(--tw-text-opacity)); margin-bottom: 0.75rem; margin-top: 0.75rem;">Успеть записаться!</span></a></p><p style="text-align: start;">После обучения вы получите диплом на 256 ак. часов, который внесем в реестр Рособрнадзора ФИС ФРДО.</p></div><h2><strong>Как заполнить декларацию УСН Доходы за 2023 год</strong></h2><p>Плательщики УСН с объектом «Доходы» должны заполнить в декларации:</p><ul><li><p>титульный лист;</p></li><li><p>раздел 1.1;</p></li><li><p>раздел 2.1.1;</p></li><li><p>раздел 2.1.2 (<em>заполняют только плательщики торгового сбора</em>);</p></li><li><p>раздел 3 (<em>если плательщик получает целевое финансирование, другие целевые средства</em>).</p></li></ul><p>Последовательность заполнения декларации:</p><ul><li><p>раздел 2.1.1.;</p></li><li><p>раздел 2.1.2;</p></li><li><p>раздел 1.1;</p></li><li><p>раздел 3;</p></li><li><p>титульный лист.</p></li></ul><div data-type="advertising"><div class="clickio-content" style="height: 0px; margin: 0px; padding: 0px;"></div><div id="lx_705442" data-cnt="2" class="__lxG__multi __lxG__multi_lx_705442 __lxG__geo_ru __lxG__size_fixed __lxG__rendered_yandex_rsy __lxG__not_empty_block" data-original-id="710561" data-base-original-id="710555" style="display: block; min-width: 0px; min-height: 0px;"><style>
#lx_705442 {
padding-top: 0;
padding-bottom: 0;
}
</style><div id="luxup_slot-705442-2"><!-- R-A-1832744-16 --><div></div></div></div></div><h3><strong>Заполнение раздела 2.1.1</strong></h3><p>Для заполнения раздела 1.1 необходимы данные раздела 2.1.1, поэтому начнем с него.</p><p>В с<strong>троке 101</strong> следует указать код признака применения налоговой ставки:</p><ul><li><p>«1» — если в течение всего налогового периода применялась ставка 6 процентов по <a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34620-nalogovye-stavki/#p_27925">п. 1 ст. 346.20 НК</a> или ставка, установленная законом субъекта РФ;</p></li><li><p>«2» — если применялась ставка 8% (<a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34620-nalogovye-stavki/#p_27928"><em>п. 1.1 ст. 346.20 НК</em></a>)
с квартала, в котором доходы превысили 150 млн рублей, не превысив 200
млн рублей, и (или) средняя численность сотрудников превысила 100
человек, не превысив 130 человек.</p></li></ul><p>Денежные лимиты индексируются на коэффициент-дефлятор (<a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34613-poradok-i-uslovia-nacala-i-prekrasenia-primenenia-uprosennoj-sistemy-nalogooblozenia/#p_27674"><em>п. 4 ст. 346.13 НК</em></a>). На 2023 год его значение — 1,257, а лимиты доходов — 188,55 млн руб. и 251,4 млн руб. соответственно (<a href="https://www.klerk.ru/doc/560338/"><em>приказ Минэкономразвития от 19.10.2022 № 573</em></a>).</p><div data-type="emphasis" class="bg-special-purple"><p>На 2024 г. коэффициент составляет 1,329, а лимиты доходов — 199,35 млн руб. и 265,8 млн руб. соответственно (<a href="https://www.klerk.ru/doc/589693/"><em>приказ Минэкономразвития от 23.10.2023 № 73</em>0</a>);</p></div><p>В строке 102 компании и ИП с сотрудниками выбирают признак налогоплательщика <strong>«1» </strong>(<em>ИП без работников ставят значение «2»</em>).</p><p>Далее указываются показатели за I квартал, полугодие, 9 месяцев, год:</p><ul><li><p><strong>в строках 110–113</strong> — сумма полученных доходов нарастающим итогом;</p></li><li><p><strong>в строках 120–123</strong> — ставка налога в процентах;</p></li><li><p><strong>в строке 124</strong> — обоснование применения ставки по закону субъекта РФ.</p></li></ul><div data-type="emphasis" class="bg-yellow-1"><p>В
первой части нужно указать значение из приложения № 5 к порядку
заполнения декларации. Во второй части — номер, пункт и подпункт статьи
закона субъекта РФ.</p></div><p>На каждый из реквизитов нормы закона
отведено четыре знака, заполнять их нужно слева направо. Если в
реквизите меньше четырех знаков, свободные места слева от него следует
нулями. Например, обоснование применения ставки по пп. 15.1 п.&nbsp;3
ст.&nbsp;2 закона субъекта РФ отражается так:</p><div class="table-wrapper"><table style="border-collapse: collapse; border-spacing: 0px; box-sizing: border-box; line-height: 1.5em; font-size: 13px; max-width: 100%;"><colgroup></colgroup><tbody><tr><td colspan="1" rowspan="1"><p>3</p></td><td colspan="1" rowspan="1"><p>4</p></td><td colspan="1" rowspan="1"><p>6</p></td><td colspan="1" rowspan="1"><p>2</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>1</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>/</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>2</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>0</p></td><td colspan="1" rowspan="1"><p>3</p></td><td colspan="1" rowspan="1"><p>1</p></td><td colspan="1" rowspan="1"><p>5</p></td><td colspan="1" rowspan="1"><p>.</p></td><td colspan="1" rowspan="1"><p>1</p></td></tr></tbody></table></div><ul><li><p>в строках 130–133 — сумма исчисленных авансовых платежей (налога).</p></li></ul><p>Сумма <strong>авансового платежа за I квартал</strong> (<em>строка 130</em>) в общем случае исчисляется как произведение дохода за этот квартал (<em>строка 110 раздела 2.1.1</em>) и ставки налога (<em>строка 120 раздела 2.1.1</em>), деленное на 100.</p><p>Сумма<strong> авансового платежа за полугодие</strong> (<em>строка 131</em>) рассчитывается как произведение дохода (<em>исчисленного нарастающим итогом</em>) за полугодие (<em>строка 111 раздела 2.1.1</em>) и ставки налога (<em>строка 121 раздела 2.1.1</em>), деленное на 100.</p><p>Сумма<strong> авансового платежа за 9 месяцев</strong> (<em>строка 132</em>) исчисляется как произведение дохода (<em>исчисленного нарастающим итогом</em>) за 9 месяцев (<em>строка 112 раздела 2.1.1</em>) и ставки налога (<em>строка 122 раздела 2.1.1</em>), деленное на 100 (<a href="https://www.klerk.ru/doc/568048/"><em>письмо ФНС от 03.02.2023 № СД-4-3/1226@</em></a>).</p><p><strong>Сумма налога за налоговый период</strong> (<em>строка 133</em>) рассчитывается как произведение дохода (<em>исчисленного нарастающим итогом</em>) за год (<em>строка 113 раздела 2.1.1</em>) и ставки налога (<em>строка 123 раздела 2.1.1</em>), деленное на 100.</p><ul><li><p><strong>в строках 140–143</strong> — выплаты, уменьшающие авансовые платежи (<em>налог</em>) согласно <a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34621-poradok-iscislenia-i-uplaty-naloga/#p_27979">п. 3.1 ст. 346.21 НК</a>: страховые взносы, пособие по временной нетрудоспособности и так далее.</p></li></ul><p>Уменьшить авансовые платежи (<em>налог</em>) можно не больше чем на половину от их величины. Поэтому значение строки:</p><ul><li><p><strong>140</strong> — не должно превышать 1/2 от строки 130;</p></li><li><p><strong>141</strong> — 1/2 от строки 131;</p></li><li><p><strong>142</strong> — 1/2 от строки 132;</p></li><li><p><strong>143</strong> — 1/2 от строки 133.</p></li></ul><div data-type="emphasis" class="bg-yellow-1"><p>ИП
без работников заполняют строки 140–143 с учетом особенностей. По этим
строкам нужно отразить страховые взносы на ОПС и ОМС за себя, которые
подлежат уплате в этом году. При этом на них не распространяется 50%
ограничение на уменьшение налога (<em>авансового платежа</em>). То есть они могут уменьшить их вплоть до нуля.</p></div><p>В декларацию за 2023 год в данные строки можно включить взносы на ОПС и ОМС за себя, уплаченные <strong>после 31.12.2022</strong> за расчетные периоды, предшествующие 2023 году. Учесть при этом следующее (<a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34621-poradok-iscislenia-i-uplaty-naloga/#p_27979"><em>п. 3.1 ст. 346.21 НК</em></a><em>, п. 5.11 </em><a href="https://www.klerk.ru/doc/562666/"><em>Порядка заполнения декларации по УСН</em></a>):</p><ul><li><p>значение строки 140 не может превышать показатель строки 130;</p></li><li><p>значение строки 141 не может превышать показатель строки 131;</p></li><li><p>значение строки 142 не может превышать показатель строки 132;</p></li><li><p>значение строки 143 не может превышать показатель строки 133.</p></li></ul><p>В строках <strong>113, 123, 133, 143</strong>
нужно указать доходы за год, ставку и исчисленный по ней налог, а также
величину, на которую уменьшаете налог за год. Если компания или
предприниматель утратили право на УСН в течение года, значение этих
данных должно совпасть с аналогичным показателем за последний отчетный
период использования УСН.</p><p>Следующим по очередности заполняют раздел 2.1.2.</p><h3><strong>Заполнение раздела 2.1.2</strong></h3><p>Этот раздел заполняют и включают в декларацию только упрощенцы с объектом налогообложения «Доходы», которые обязаны уплачивать <strong>торговый сбор</strong>.
В разделе необходимо привести расчет суммы торгового сбора, на которую
можно уменьшить налог или авансовые платежи. В частности:</p><ul><li><p><strong>в строках 110–113</strong>
следует указать сумму доходов от деятельности, по которому компания
уплачивает торговый сбор за I квартал, полугодие, 9 месяцев, год;</p></li><li><p><strong>в строках 130–133</strong> — сумму исчисленных с таких доходов авансовых платежей за I квартал, полугодие, 9 месяцев и налога за год;</p></li><li><p><strong>в строках 140–143</strong> — выплаты, относящиеся к данному виду деятельности и уменьшающие авансовые платежи (<em>налог</em>) согласно <a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34621-poradok-iscislenia-i-uplaty-naloga/#p_27979">п. 3.1 ст. 346.21 НК</a>.</p></li></ul><p>Уменьшить авансовые платежи (<em>налог</em>) можно не больше чем на половину от их величины. Поэтому значение строки:</p><ul><li><p><strong>140</strong> — не должно превышать 1/2 от строки 130;</p></li><li><p><strong>141</strong> — 1/2 от строки 131;</p></li><li><p><strong>142</strong> — 1/2 от строки 132;</p></li><li><p><strong>143</strong> — 1/2 от строки 133.</p></li></ul><div data-type="emphasis" class="bg-special-purple"><p>Если
разд. 2.1.2 заполняет ИП без работников, то страховые взносы за себя,
уменьшающие налог по торговой деятельности, в строках 140 — 143 также
можно отражать без 50% ограничения (<em>п. 6.2 </em><a href="https://www.klerk.ru/doc/562666/"><em>Порядка заполнения декларации по УСН</em></a>).</p></div><p>В <strong>строках 150–153</strong> нужно отразить сумму торгового сбора, уплаченную в течение I квартала, полугодия, 9 месяцев, года.</p><p>В <strong>строках 160–163</strong> — сумму торгового сбора, на которую можно уменьшить авансовые платежи (<em>налог</em>).</p><p>Торговый сбор может уменьшить авансовые платежи (<em>налог</em>)
максимум до нуля. Отрицательного значения быть не должно. В связи с
этим значение строк 160–163 не может превышать разницу между авансовым
платежом (<em>налогом</em>), исчисленным со всех доходов организации (<em>строки 130–133 раздела 2.1.1</em>), и уменьшающими его выплатами, указанными в строках 140–143 раздела 2.1.1, в частности:</p><ul><li><p>строка 160 не может превышать разницу строк 130 и 140 раздела 2.1.1;</p></li><li><p>строка 161 — разницу строк 131 и 141 раздела 2.1.1;</p></li><li><p>строка 162 — разницу строк 132 и 142 раздела 2.1.1;</p></li><li><p>строка 163 — разницу строк 133 и 143 раздела 2.1.1.</p></li></ul><div data-type="emphasis" class="bg-yellow-1"><p>Торговый сбор не может уменьшить авансовые платежи (<em>налог</em>) больше чем на сумму исчисленных авансовых платежей (<em>налогов</em>) с доходов от деятельности, по которой уплачивается торговый сбор (<em>строки 130–133 раздела 2.1.2</em>), за вычетом сумм выплат, указанных в строках 140–143 раздела 2.1.2.</p></div><p>В связи с этим при заполнении строк 160–163 раздела 2.1.2 необходимо учитывать следующее:</p><ul><li><p>если по итогам I квартала уплаченный торговый сбор (<em>строка 150 раздела 2.1.2</em>)
меньше разницы строк 130 и 140 раздела 2.1.2 или равен ей, в строку 160
раздела 2.1.2 нужно перенести показатель строки 150 раздела 2.1.2.
Авансовый платеж будет уменьшен на всю сумму торгового сбора.</p></li></ul><p>Если уплаченный торговый сбор (<em>строка 150 раздела 2.1.2</em>)
больше этой разницы, значение строки 160 раздела 2.1.2 должно равняться
разнице строк 130 и 140 раздела 2.1.2. Авансовый платеж за I квартал
будет уменьшен на сумму торгового сбора в пределах этой разницы;</p><ul><li><p>если по итогам полугодия уплаченный торговый сбор (<em>строка 151 раздела 2.1.2</em>)
меньше разницы строк 131 и 141 раздела 2.1.2 или равен ей, в строку 161
раздела 2.1.2 нужно перенести показатель строки 151 раздела 2.1.2.</p></li></ul><p>Если уплаченный торговый сбор (<em>строка 151 раздела 2.1.2</em>) больше этой разницы, значение строки 161 раздела 2.1.2 должно равняться разнице строк 131 и 141 раздела 2.1.2;</p><ul><li><p>если по итогам 9 месяцев уплаченный торговый сбор (<em>строка 152 раздела 2.1.2</em>)
меньше разницы строк 132 и 142 раздела 2.1.2 или равен ей, в строку 162
раздела 2.1.2 нужно перенести показатель строки 152 раздела 2.1.2.</p></li></ul><p>Если уплаченный торговый сбор (<em>строка 152 раздела 2.1.2</em>) больше этой разницы, значение строки 162 раздела 2.1.2 должно равняться разнице строк 132 и 142 раздела 2.1.2;</p><ul><li><p>если по итогам года уплаченный торговый сбор (<em>строка 153 раздела 2.1.2</em>)
меньше разницы строк 133 и 143 раздела 2.1.2 или равен ей, в строку 163
раздела 2.1.2 нужно перенести показатель строки 153 раздела 2.1.2.</p></li></ul><p>Если уплаченный торговый сбор (<em>строка 153 раздела 2.1.2</em>) больше этой разницы, значение строки 163 раздела 2.1.2 должно равняться разнице строк 133 и 143 раздела 2.1.2.</p><p>Если налогоплательщик <strong>утратил право на УСН в течение года</strong>,
значение строки 163 должно совпасть с аналогичным показателем за
последний отчетный период использования УСН, то есть со строкой 160, 161
или 162 в зависимости от того, какой из отчетных периодов является
последним.</p><div data-type="advertising"><div class="clickio-content" style="height: 0px; margin: 0px; padding: 0px;"></div><div id="lx_705442" data-cnt="3" class="__lxG__multi __lxG__multi_lx_705442 __lxG__loading_block __lxG__geo_ru __lxG__size_fixed" data-original-id="710561" data-base-original-id="710555" style="display: block; min-width: 0px; min-height: 0px;"><style>
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</style><div id="luxup_slot-705442-3"></div></div></div><h3><strong>Заполнение раздела 1.1</strong></h3><p>Данный раздел необходимо заполнить следующим образом.</p><p>В <strong>строке 010</strong> следует указать код по ОКТМО муниципального образования, на территории которого налогоплательщик уплатил (<em>должен уплатить</em>) авансовый платеж за I квартал.</p><p><strong>В строках 030, 060, 090</strong>:</p><ul><li><p>нужно проставить прочерки, если в течение года компания не меняла инспекцию по причине смены местонахождения;</p></li><li><p>указать код по ОКТМО, по которому уплачивался (должны уплатить) авансовый платеж (<em>налог</em>) за соответствующий период, если менялось местонахождение.</p></li></ul><div data-type="emphasis" class="bg-yellow-1"><p>В
разделе 1.1 нужно отразить авансовые платежи за I квартал, полугодие, 9
месяцев и сумму налога за год, которые должны быть уплачены (<em>доплачены</em>) в бюджет.</p></div><p><strong>1. Сумма авансового платежа за I квартал определяется так</strong>:</p><ul><li><p>доход за I квартал (<em>строка 110 раздела 2.1.1</em>) х ставку налога (<em>строка 120 раздела 2.1.1 / 100</em>) – выплаты, уменьшающие авансовый платеж (<em>строка 140 раздела 2.1.1</em>) – сумма торгового сбора (<em>строка 160 раздела 2.1.2</em>).</p></li></ul><p>В строке 020 нужно указать сумму этого платежа.</p><p><strong>2. Сумма авансового платежа за полугодие определяется следующим образом</strong>:</p><ul><li><p>исчисленный авансовый платеж за полугодие (<em>строка 131 раздела 2.1.1</em>) — выплаты, уменьшающие авансовый платеж (<em>строка 141 раздела 2.1.1</em>) – сумма торгового сбора (<em>строка 161 раздела 2.1.2</em>) – авансовый платеж за I квартал (<em>строка 020 раздела 1.1</em>).</p></li></ul><p>Результат отображают так:</p><ul><li><p>если
он больше нуля, то есть у компании авансовый платеж к уплате — в строке
040 указывают полученную сумму, а в строке 050 проставляют прочерки;</p></li><li><p>если он равен нулю, в строке 040 указывают «0», в строке 50 ставят прочерки;</p></li><li><p>если
он меньше нуля, то есть авансовый платеж к уменьшению — в строке 050
указывают полученную сумму, а в строке 040 ставят прочерки.</p></li></ul><p><strong>3. Сумма авансового платежа за 9 месяцев определяется по формуле</strong>:</p><ul><li><p>исчисленный авансовый платеж за 9 месяцев (<em>строка 132 раздела 2.1.</em>1) — выплаты, уменьшающие авансовый платеж (<em>строка 142 раздела 2.1.1</em>) – сумма торгового сбора (<em>строка 162 раздела 2.1.2</em>) – авансовые платежи за I квартал и полугодие (<em>сумма строк 020, 040 раздела 1.1, уменьшенная на строку 050 раздела 1.1</em>).</p></li></ul><p>Полученный результат нужно отразить так:</p><ul><li><p>если он больше нуля (<em>авансовый платеж к уплате</em>) — в строке 070 нужно указать полученную сумму, а в строке 080 проставить прочерки;</p></li><li><p>если он равен нулю, в строке 070 указать «0», в строке 080 проставить прочерки;</p></li><li><p>если он меньше нуля (<em>авансовый платеж к уменьшению</em>) — в строке 080 указать полученную сумму, а в строке 070 проставить прочерки.</p></li></ul><p><strong>4. Сумма налога за год определяется следующим образом</strong>:</p><ul><li><p>исчисленный налог за налоговый период (<em>строка 133 раздела 2.1.1</em>) — выплаты, уменьшающие авансовый платеж (<em>строка 143 раздела 2.1.1</em>) – сумма торгового сбора (<em>строка 163 раздела 2.1.2</em>) – авансовые платежи за I квартал, полугодие и 9 месяцев (<em>сумма строк 020, 040, 070 раздела 1.1, уменьшенная на строки 050 и 080 раздела 1.1</em>).</p></li></ul><p>Полученный результат нужно отразить так:</p><ul><li><p>если он больше нуля (<em>налог к доплате</em>) — в строке 100 указать полученную сумму, а в строке 110 проставить прочерки;</p></li><li><p>если он равен нулю, в строке 100 указать «0», в строке 110 проставить прочерки;</p></li><li><p>если он меньше нуля (<em>налог к уменьшению</em>) — в строке 110 указать полученную сумму, а в строке 100 проставить прочерки.</p></li></ul><div data-type="emphasis" class="bg-special-purple"><p>Строку 101 заполняют только индивидуальные предприниматели, уплатившие налог в связи с применением ПСН.</p></div><p>В
строке «Достоверность и полноту сведений, указанных на данной странице,
подтверждаю» нужно поставить подпись и дату подписания.</p><h2><strong>Заполнение титульного листа</strong></h2><p>Титульный лист нужно заполнять в соответствии с разделом II порядка заполнения декларации, утвержденного <a href="https://www.klerk.ru/doc/562666/">приказом № ЕД-7-3/958@</a>.</p><ol><li><p>В полях <strong>«ИНН» и «КПП»</strong>
нужно указать ИНН и КПП из свидетельства о постановке компании на учет в
налоговом органе. ИП проставляют только ИНН в соответствии со
свидетельством о госрегистрации.</p></li><li><p>В поле <strong>«Номер корректировки»</strong>
следует проставить «0—», если за год подается первичная декларация. В
уточненной декларации нужно указать порядковый номер корректировки «1—»,
«2—» и так далее.</p></li><li><p>В поле <strong>«Налоговый период (код)»</strong> необходимо проставить код согласно приложению № 1 к порядку заполнения декларации:</p><ol><li><p>код 34 — в общем случае;</p></li><li><p>код 50 — если компания реорганизуется или ликвидируется и подает декларацию за последний налоговый период;</p></li><li><p>код 95 — если компания переходит на другой налоговый режим и подает декларацию за последний налоговый период использования УСН.</p></li></ol></li><li><p>В поле <strong>«Отчетный год»</strong> нужно отразить год, за который подается декларация.</p></li><li><p>В поле <strong>«Представляется в налоговый орган (код)»</strong>
нужно привести четырехзначный код инспекции, в которую подается
декларация. Узнать его можно в инспекции или при помощи онлайн-сервиса
«Определение реквизитов ИФНС».</p></li><li><p>В поле <strong>«По месту нахождения (учета) (код)»</strong> следует привести код места представления декларации согласно приложению № 2 к порядку заполнения декларации:</p><ol><li><p>код 210 — в общем случае;</p></li><li><p>код
215 — в случае реорганизации, когда декларацию за
организацию-налогоплательщика подает ее правопреемник по месту своего
нахождения.</p></li></ol></li><li><p>В поле <strong>«Налогоплательщик»</strong> нужно прописать заглавными печатными буквами полное наименование организации или Ф.И.О. предпринимателя.</p></li><li><p>В поле <strong>«Форма реорганизации (ликвидация) код»</strong> проставить (<em>согласно приложению № 3 к порядку заполнения декларации</em>):</p><ol><li><p>прочерки — в общем случае;</p></li><li><p>код 0 — в случае ликвидации;</p></li><li><p>код 1, 2, 3, 5 или 6 — если произошла реорганизация и декларация подается за последний налоговый период.</p></li></ol></li><li><p>В поле <strong>«ИНН/КПП реорганизованной организации»</strong> нужно проставить:</p><ol><li><p>прочерки — в общем случае;</p></li><li><p>ИНН
и КПП, которые были присвоены организации до реорганизации по месту ее
нахождения, если декларацию за нее подает правопреемник. В этом случае в
верхней части титульного листа надо указать ИНН и КПП правопреемника (<em>п. 1.9 </em><a href="https://www.klerk.ru/doc/562666/"><em>Порядка заполнения декларации</em></a>).</p></li></ol></li><li><p>В поле <strong>«Номер контактного телефона»</strong> следует прописать номер телефона (<em>с указанием телефонного кода города, без пробелов, скобок, прочерков</em>).</p></li></ol><p>Далее указывается количество страниц декларации и листов подтверждающих документов.</p><p>В разделе «Достоверность и полноту сведений, указанных в настоящей декларации, подтверждаю» нужно выбрать:</p><ul><li><p><strong>«1»</strong> — если достоверность и полноту сведений в декларации подтверждает руководитель организации;</p></li><li><p><strong>«2»</strong> — если их подтверждает уполномоченный представитель организации-налогоплательщика.</p></li></ul><p>Далее приводятся фамилия, имя и отчество лица, которое подписывает декларацию.</p><div data-type="emphasis" class="bg-special-purple"><p>Если
достоверность и полноту сведений в декларации удостоверяет
представитель налогоплательщика, нужно указать наименование и реквизиты
документа, которым подтверждены его полномочия.</p></div><p>Титульный
лист подписывает лицо,&nbsp;удостоверяющее сведения, которые отражены в
декларации. В поле рядом с подписью следует поставить дату подписания
декларации.</p><h2><strong>Образец и бланк декларации по УСН Доходы за 2023 год</strong></h2><ul><li><p><a href="https://www.klerk.ru/ugc/attachments/pdf/dab8ac963a7b091a8124.pdf">Бланк декларации УСН за 2023 год</a>;</p></li><li><p><a href="https://www.klerk.ru/ugc/attachments/pdf/78046c7c5429166874f3.pdf">Образец заполнения декларации&nbsp;за 2023 год</a>.</p></li></ul><div data-type="advertising"><div class="clickio-content" style="height: 0px; margin: 0px; padding: 0px;"></div></div><h2><strong>Заполнение нулевой декларации на УСН Доходы</strong></h2><p>При заполнении нулевой декларации необходимо учитывать следующее.</p><h3><strong>Заполнение титульного листа</strong></h3><p>Титульный лист необходимо оформлять по общим правилам. Для нулевых деклараций в нем нет&nbsp;каких-либо особенностей.</p><h3><strong>Заполнение раздела 1.1</strong></h3><p>В разделе 1.1 необходимо проставить свой ОКТМО в обычном порядке, а в остальных показателях поставить прочерки.</p><h3><strong>Заполнение раздела 2.1.1</strong></h3><p>В разделе 2.1.1:</p><ul><li><p>в <strong>строке 101</strong> следует указать «1» или «2» в зависимости от того, какую ставку применяет компания;</p></li><li><p>в <strong>строке 102</strong> организации и ИП, которые платят зарплату и другие вознаграждения физлицам, ставят «1», ИП без работников — «2»;</p></li><li><p>в<strong> строках 120–123</strong> необходимо указать ставку налога за каждый отчетный и налоговый период;</p></li><li><p>в <strong>строке 124</strong> нужно привести обоснование применения налоговой ставки, установленной законом субъекта РФ (<em>при необходимости</em>);</p></li><li><p>в остальных строках следует проставить прочерки.</p></li></ul><p>Это относится и к <strong>строкам 140–143</strong>, где отражаются страховые взносы за работников (<em>ИП за себя</em>), выплаты по временной нетрудоспособности и другие расходы согласно <a href="https://www.klerk.ru/cdoc/view/nalogovyj-kodeks-rossijskoj-federacii-nk-rf/stata-34621-poradok-iscislenia-i-uplaty-naloga/#p_27979">п. 3.1 ст. 346.21 НК</a>.</p><div data-type="emphasis" class="bg-special-purple"><p>Такие расходы надо отражать в декларации только в той сумме, в которой они уменьшают начисленный налог или авансовые платежи (<em>п. 5.11 </em><a href="https://www.klerk.ru/doc/562666/"><em>Порядка заполнения декларации</em></a>).</p></div><p>Поскольку начисленный налог и авансовые платежи равны нулю, то в <strong>строках 140–143</strong> не нужно отражать эти расходы, даже если они были.</p><h3><strong>Заполнение раздела 2.1.2</strong></h3><p>В<strong> строках 150–153</strong> раздела 2.1.2 нужно прописать суммы торгового сбора, уплаченные в отчетных (<em>налоговом</em>) периодах.</p><p>Они будут носить справочный характер и ни на какие другие показатели декларации не повлияют, поскольку нет начисленного налога (<em>авансовых платежей</em>), который можно было бы уменьшить на торговый сбор.</p><p>В остальных строках раздела необходимо проставить прочерки.</p></section> <footer class="flex flex-col gap-2 font-sans col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 desktop:col-end-11 pt-6 tab:pt-8 pb-5 px-4 tab:px-0"><ul class="flex gap-x-4 flex-wrap text-blue-5 text-text-2"><li class="hover:text-blue-4 transition cursor-pointer"><a href="https://www.klerk.ru/tags/%D0%A3%D0%A1%D0%9D/">#УСН</a></li><li class="hover:text-blue-4 transition cursor-pointer"><a href="https://www.klerk.ru/tags/%D0%BF%D0%BE%D1%80%D1%8F%D0%B4%D0%BE%D0%BA+%D0%B7%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D1%8F/">#порядок заполнения</a></li><li class="hover:text-blue-4 transition cursor-pointer"><a href="https://www.klerk.ru/tags/%D1%82%D0%BE%D1%80%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9+%D1%81%D0%B1%D0%BE%D1%80/">#торговый сбор</a></li><li class="hover:text-blue-4 transition cursor-pointer"><a href="https://www.klerk.ru/tags/%D0%A3%D0%A1%D0%9D+%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D1%8B/">#УСН доходы</a></li><li class="hover:text-blue-4 transition cursor-pointer"><a href="https://www.klerk.ru/tags/%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D1%8F+%D0%BF%D0%BE+%D0%A3%D0%A1%D0%9D/">#декларация по УСН</a></li><li class="hover:text-blue-4 transition cursor-pointer"><a href="https://www.klerk.ru/tags/%D1%81%D1%80%D0%BE%D0%BA+%D1%81%D0%B4%D0%B0%D1%87%D0%B8/">#срок сдачи</a></li><li class="hover:text-blue-4 transition cursor-pointer"><a href="https://www.klerk.ru/tags/%D0%BD%D1%83%D0%BB%D0%B5%D0%B2%D0%B0%D1%8F+%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D1%8F+%D0%BF%D0%BE+%D1%83%D1%81%D0%BD/">#нулевая декларация по усн</a></li></ul> <ul class="flex flex-col gap-2 font-medium text-text-2"><li itemprop="author" itemscope="itemscope" itemtype="https://schema.org/Person"><span class="font-medium mr-2">Автор:</span> <a href="https://www.klerk.ru/author/6759/" itemprop="name" class="text-blue-5 hover:text-blue-4 transition-colors">Юлия Сыскова</a><!----></li></ul> <dl class="flex gap-2 text-text-2"><dt><a href="https://www.klerk.ru/sources/705/" class="hover:text-blue-5 transition font-medium">Источник</a>:
</dt> <dd itemprop="author" itemscope="itemscope" itemtype="https://schema.org/Organization"><a href="https://www.v2b.ru/" itemprop="url" class="text-blue-5 hover:text-blue-4 transition-colors"><span itemprop="name">Журнал «Время Бухгалтера»</span></a></dd></dl> <dl class="text-text-2"><dt class="inline-block mr-2"><a href="https://www.klerk.ru/rubricator/" class="hover:text-blue-5 transition font-medium">Рубрика</a>:
</dt> <dd class="inline"><a href="https://www.klerk.ru/rubricator/307/" class="text-blue-5 hover:text-blue-4 transition">Декларация по УСН</a><!----></dd></dl> <!----> <div class="flex gap-3 tab:gap-4 mt-2 print:hidden text-text-3 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><!----> <button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
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src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/sticker-9fc161ea5343a06ac038440b630d895f.webp" width="90" height="90" sizes="(min-resolution: 2.01dppx) 270px, (min-resolution: 1.01dppx) 180px, 90px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/sticker-9fc161ea5343a06ac038440b630d895f_003.webp 270w, 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%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/sticker-0c7cdf59952873c2e8426566ce1bcb1a_003.webp 180w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/sticker-0c7cdf59952873c2e8426566ce1bcb1a.webp 90w" data-origin="https://www.klerk.ru/ugc/stickers/sticker-0c7cdf59952873c2e8426566ce1bcb1a.png"></button></div> <a href="https://t.me/addstickers/klerkkk" target="_blank" class="flex items-center gap-2 py-1 px-2 bg-primary-white border shadow border-primary-bg rounded-full sticky 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</p> <div class="grid grid-cols-8 max-h-[215px] tab:max-h-[245px] px-3 ps"><button type="button" class="hover:bg-primary-light-stroke leading-none text-sub-title p-1 flex items-center justify-center">
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🙂
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🥶
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💭
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Известен день старта продаж акций Яндекса на Мосбирже
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Ценные бумаги МКПАО «Яндекс» допустят к торгам с 8 июля, а 10 июля
Мосбиржа проведет делистинг акций нидерландской компании Yandex N.V.
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5,9&nbsp;тыс. просмотров
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168 открытий
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Курсы повышения <br class="block phone-ls:hidden">
квалификации
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20
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Официальное удостоверение с&nbsp;занесением в&nbsp;госреестр
Рособрнадзора
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Бухгалтер маркетплейса
</h3> <div class="flex gap-2 items-center flex-wrap text-comment-2 tab:text-comment-1"><span>72 ак. часа</span> <span class="w-1 h-1 rounded-full bg-primary-secondary"></span> <span>Удостоверение в госреестре ФИС ФРДО</span></div></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
9&nbsp;900&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
28&nbsp;600&nbsp;₽
</s></span></div></li><li class="grid grid-cols-[128px_1fr] tab:grid-cols-[128px_1fr_max-content] grid-rows-[1fr_16px] tab:grid-rows-1 gap-x-3 gap-y-2"><a href="https://www.klerk.ru/learn/event/49340/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=kpk&amp;utm_content=link" class="group items-start tab:items-center gap-x-2 tab:gap-3 hover:text-primary v-focus-visible col-start-1 col-end-4 tab:col-start-1 tab:col-end-3 row-start-1 row-end-3 tab:row-auto grid tab:flex grid-cols-[128px_1fr] grid-rows-[max-content_8px_16px] text-primary hover:text-blue-5 transition-colors"><figure class="relative rounded-lg overflow-hidden shrink-0 w-32 h-18 bg-primary-disabled-pro col-start-1 col-end-1 row-start-1 row-end-4"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bad8327686c3b82527e24755777d4020_002.webp" alt="" width="192" height="108" sizes="(min-resolution: 2.01dppx) 576px, (min-resolution: 1.01dppx) 384px, 192px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bad8327686c3b82527e24755777d4020_003.webp 576w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bad8327686c3b82527e24755777d4020.webp 384w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bad8327686c3b82527e24755777d4020_002.webp 192w" data-origin="/ugc/eventCover/bad8327686c3b82527e24755777d4020.png" class="h-full object-cover"> <span class="absolute bottom-1 right-1 inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro svg-inline--fa fa-lock"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg></span></figure> <div class="flex flex-col items-start gap-y-1 w-full justify-between col-start-2 col-end-2 row-start-1 row-end-1"><h3 class="font-medium text-text-3 tab:text-text-2 line-clamp-2 transition-colors group-hover:text-blue-5">
Управленческий учет: с нуля до настройки в 1С, Excel и Google-таблицах
</h3> <div class="flex gap-2 items-center flex-wrap text-comment-2 tab:text-comment-1"><span>140 ак. часов</span> <span class="w-1 h-1 rounded-full bg-primary-secondary"></span> <span>Удостоверение в госреестре ФИС ФРДО</span></div></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
9&nbsp;900&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
24&nbsp;200&nbsp;₽
</s></span></div></li><li class="grid grid-cols-[128px_1fr] tab:grid-cols-[128px_1fr_max-content] grid-rows-[1fr_16px] tab:grid-rows-1 gap-x-3 gap-y-2"><a href="https://www.klerk.ru/learn/event/49031/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=kpk&amp;utm_content=link" class="group items-start tab:items-center gap-x-2 tab:gap-3 hover:text-primary v-focus-visible col-start-1 col-end-4 tab:col-start-1 tab:col-end-3 row-start-1 row-end-3 tab:row-auto grid tab:flex grid-cols-[128px_1fr] grid-rows-[max-content_8px_16px] text-primary hover:text-blue-5 transition-colors"><figure class="relative rounded-lg overflow-hidden shrink-0 w-32 h-18 bg-primary-disabled-pro col-start-1 col-end-1 row-start-1 row-end-4"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c7b819dcd1552975946bef37868bc61b.webp" alt="" width="192" height="108" sizes="(min-resolution: 2.01dppx) 576px, (min-resolution: 1.01dppx) 384px, 192px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c7b819dcd1552975946bef37868bc61b_003.webp 576w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c7b819dcd1552975946bef37868bc61b_002.webp 384w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c7b819dcd1552975946bef37868bc61b.webp 192w" data-origin="/ugc/eventCover/c7b819dcd1552975946bef37868bc61b.png" class="h-full object-cover"> <span class="absolute bottom-1 right-1 inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro svg-inline--fa fa-lock"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg></span></figure> <div class="flex flex-col items-start gap-y-1 w-full justify-between col-start-2 col-end-2 row-start-1 row-end-1"><h3 class="font-medium text-text-3 tab:text-text-2 line-clamp-2 transition-colors group-hover:text-blue-5">
ФСБУ-2024, что бухгалтеру перестроить в работе: Аренда, НМА, ОС, Капвложения, Документооборот, Запасы, Инвентаризация
</h3> <div class="flex gap-2 items-center flex-wrap text-comment-2 tab:text-comment-1"><span>144 ак. часа</span> <span class="w-1 h-1 rounded-full bg-primary-secondary"></span> <span>Удостоверение о повышении квалификации на 144 ак.ч.</span></div></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
9&nbsp;900&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
20&nbsp;900&nbsp;₽
</s></span></div></li><li class="flex items-center gap-x-4 flex-wrap gap-y-2"><button class="inline-flex items-center gap-2 group transition text-blue-5 hover:text-blue-4 text-text-3 v-focus-visible"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="arrow-rotate-right" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-arrow-rotate-right w-4 text-text-2 text-blue-5 group-hover:text-blue-4 text-text-2 group-hover:rotate-180 transition-transform"><path fill="currentColor" d="M386.3 160H336c-17.7 0-32 14.3-32 32s14.3 32 32 32H464c17.7 0 32-14.3 32-32V64c0-17.7-14.3-32-32-32s-32 14.3-32 32v51.2L414.4 97.6c-87.5-87.5-229.3-87.5-316.8 0s-87.5 229.3 0 316.8s229.3 87.5 316.8 0c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0c-62.5 62.5-163.8 62.5-226.3 0s-62.5-163.8 0-226.3s163.8-62.5 226.3 0L386.3 160z" class=""></path></svg> Загрузить еще <!----></button> <!----> </li></ul></section><section class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-05-15T19:33:00.000Z" itemprop="datePublished" content="2024-05-15T19:33:00.000Z" class="font-medium text-comment-1">1&nbsp;час</time> <!----> <a href="https://www.klerk.ru/rubricator/ekonomika-rossii/" title="Рубрика Экономика России" class="text-blue-5 hover:text-blue-4 text-comment-1">Экономика России</a></div> <!----></div> <a href="https://www.klerk.ru/buh/news/607488/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Путин: планы по экономическому развитию не изменятся даже в условиях СВО
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Предприятия оборонно-промышленного комплекса (ОПК) должны быть
готовы в любой момент выпускать продукцию гражданского назначения.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
834 просмотра
</button> <button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
37 открытий
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Новостной дайджест: поддержка стартапов, снижение налогов для ИП,
новая программа субсидирования, изменения в патентной системе,
электронное взаимодействие с ФНС
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
В рамках национального проекта по поддержке предпринимательства стартовала новая инициатива для стартапов.
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609 просмотров
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37 открытий
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13
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Лучшие спикеры, новый каждый день
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Подключить абонемент
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Как отвечать на требования ИФНС
</h3> <!----></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
399&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
1&nbsp;950&nbsp;₽
</s></span></div> <!----></li><li class="grid grid-cols-[128px_1fr] tab:grid-cols-[128px_1fr_max-content] grid-rows-[1fr_16px] tab:grid-rows-1 gap-x-3 gap-y-2"><a href="https://www.klerk.ru/learn/event/50376/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=live_webinar&amp;utm_content=link" class="group items-start tab:items-center gap-x-2 tab:gap-3 hover:text-primary v-focus-visible col-start-1 col-end-4 tab:col-start-1 tab:col-end-3 row-start-1 row-end-3 tab:row-auto grid tab:flex grid-cols-[128px_1fr] grid-rows-[max-content_8px_16px] text-primary hover:text-blue-5 transition-colors"><figure class="relative rounded-lg overflow-hidden shrink-0 w-32 h-18 bg-primary-disabled-pro col-start-1 col-end-1 row-start-1 row-end-4"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d6963204686a5d08efd36dd660c5f03e.webp" alt="" width="192" height="108" sizes="(min-resolution: 2.01dppx) 576px, (min-resolution: 1.01dppx) 384px, 192px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d6963204686a5d08efd36dd660c5f03e_002.webp 576w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d6963204686a5d08efd36dd660c5f03e_003.webp 384w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d6963204686a5d08efd36dd660c5f03e.webp 192w" data-origin="/ugc/eventCover/d6963204686a5d08efd36dd660c5f03e.png" class="h-full object-cover"> <span class="absolute bottom-1 right-1 inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro svg-inline--fa fa-lock"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg></span></figure> <div class="flex flex-col items-start gap-y-1 w-full justify-between col-start-2 col-end-2 row-start-1 row-end-1"><time datetime="2024-05-16 15:00:00" class="text-comment-2 tab:text-comment-1">16 мая 2024 г. в 15:00</time> <h3 class="font-medium text-text-3 tab:text-text-2 line-clamp-2 transition-colors group-hover:text-blue-5">
Финмодель бизнеса: как составить и что учесть
</h3> <!----></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
999&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
1&nbsp;990&nbsp;₽
</s></span></div> <!----></li><li class="grid grid-cols-[128px_1fr] tab:grid-cols-[128px_1fr_max-content] grid-rows-[1fr_16px] tab:grid-rows-1 gap-x-3 gap-y-2"><a href="https://www.klerk.ru/learn/event/50377/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=live_webinar&amp;utm_content=link" class="group items-start tab:items-center gap-x-2 tab:gap-3 hover:text-primary v-focus-visible col-start-1 col-end-4 tab:col-start-1 tab:col-end-3 row-start-1 row-end-3 tab:row-auto grid tab:flex grid-cols-[128px_1fr] grid-rows-[max-content_8px_16px] text-primary hover:text-blue-5 transition-colors"><figure class="relative rounded-lg overflow-hidden shrink-0 w-32 h-18 bg-primary-disabled-pro col-start-1 col-end-1 row-start-1 row-end-4"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d38c51a4703e5d01f50f14e0dbf125b5_002.webp" alt="" width="192" height="108" sizes="(min-resolution: 2.01dppx) 576px, (min-resolution: 1.01dppx) 384px, 192px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d38c51a4703e5d01f50f14e0dbf125b5_003.webp 576w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d38c51a4703e5d01f50f14e0dbf125b5.webp 384w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d38c51a4703e5d01f50f14e0dbf125b5_002.webp 192w" data-origin="/ugc/eventCover/d38c51a4703e5d01f50f14e0dbf125b5.png" class="h-full object-cover"> <span class="absolute bottom-1 right-1 inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro svg-inline--fa fa-lock"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg></span></figure> <div class="flex flex-col items-start gap-y-1 w-full justify-between col-start-2 col-end-2 row-start-1 row-end-1"><time datetime="2024-05-20 11:00:00" class="text-comment-2 tab:text-comment-1">20 мая 2024 г. в 11:00</time> <h3 class="font-medium text-text-3 tab:text-text-2 line-clamp-2 transition-colors group-hover:text-blue-5">
Карьера бухгалтера: резюме, поиск работы, собеседование
</h3> <!----></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
Бесплатно
</span> <!----></span></div> <!----></li><li class="flex items-center gap-x-4 flex-wrap gap-y-2"><button class="inline-flex items-center gap-2 group transition text-blue-5 hover:text-blue-4 text-text-3 v-focus-visible"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="arrow-rotate-right" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-arrow-rotate-right w-4 text-text-2 text-blue-5 group-hover:text-blue-4 text-text-2 group-hover:rotate-180 transition-transform"><path fill="currentColor" d="M386.3 160H336c-17.7 0-32 14.3-32 32s14.3 32 32 32H464c17.7 0 32-14.3 32-32V64c0-17.7-14.3-32-32-32s-32 14.3-32 32v51.2L414.4 97.6c-87.5-87.5-229.3-87.5-316.8 0s-87.5 229.3 0 316.8s229.3 87.5 316.8 0c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0c-62.5 62.5-163.8 62.5-226.3 0s-62.5-163.8 0-226.3s163.8-62.5 226.3 0L386.3 160z" class=""></path></svg> Загрузить еще <!----></button> <!----> </li></ul></section><section class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-05-15T19:22:00.000Z" itemprop="datePublished" content="2024-05-15T19:22:00.000Z" class="font-medium text-comment-1">1&nbsp;час</time> <!----> <a href="https://www.klerk.ru/rubricator/obzory-dlya-buhgaltera/" title="Рубрика Обзоры для бухгалтера" class="text-blue-5 hover:text-blue-4 text-comment-1">Обзоры для бухгалтера</a></div> <!----></div> <a href="https://www.klerk.ru/buh/articles/607509/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Проверяя декларацию по УСН, налоговики складывают банк и чеки от
ОФД по безналу, а еще незаконно требуют КУДИР. 😤«Ночной бухгалтер» №
1682
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Не так давно ИП закончили сдавать декларации по УСН (срок был до
25 апреля), а организации отчитались еще раньше. Теперь бухгалтеров
засыпают требованиями пояснений, но у ФНС странный подход к камералке,
например, они складывают и все поступления по выпискам со счетов, и
суммы по чекам от ОФД на безналичный (картами) расчет.
</p> <!----> <img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/CHtodelateslinalogovayaprislalapismoschastya_9039.webp" alt="Иллюстрация: Вера Ревина/Клерк.ру" width="700" height="393" sizes="(min-resolution: 2.01dppx) 2100px, (min-resolution: 1.01dppx) 1400px, 700px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/CHtodelateslinalogovayaprislalapismoschastya_9039_003.webp 2100w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/CHtodelateslinalogovayaprislalapismoschastya_9039_002.webp 1400w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/CHtodelateslinalogovayaprislalapismoschastya_9039.webp 700w" loading="lazy" data-origin="/img/pb/original/CHtodelateslinalogovayaprislalapismoschastya_9039.jpg" class="aspect-video object-cover mt-2"></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
629 просмотров
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169 открытий
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focus:before:-left-1.45 focus:before:h-7 focus:before:w-7 focus:before:top-2/4 focus:before:-translate-y-2/4 focus:before:absolute focus:before:rounded-full relative text-text-2 text-primary-disabled-pro focus:outline-none" aria-expanded="false"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="share" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-share w-4 text-text-2 group-hover:text-primary-disabled group-focus:text-primary-disabled"><path fill="currentColor" d="M307 34.8c-11.5 5.1-19 16.6-19 29.2v64H176C78.8 128 0 206.8 0 304C0 417.3 81.5 467.9 100.2 478.1c2.5 1.4 5.3 1.9 8.1 1.9c10.9 0 19.7-8.9 19.7-19.7c0-7.5-4.3-14.4-9.8-19.5C108.8 431.9 96 414.4 96 384c0-53 43-96 96-96h96v64c0 12.6 7.4 24.1 19 29.2s25 3 34.4-5.4l160-144c6.7-6.1 10.6-14.7 10.6-23.8s-3.8-17.7-10.6-23.8l-160-144c-9.4-8.5-22.9-10.6-34.4-5.4z" class=""></path></svg> <!----> <!----></button> </div> <!----></div></div></div></section><section class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-05-15T19:17:00.000Z" itemprop="datePublished" content="2024-05-15T19:17:00.000Z" class="font-medium text-comment-1">1&nbsp;час</time> <!----> <a href="https://www.klerk.ru/rubricator/raschet-akcizov/" title="Рубрика Расчет акцизов" class="text-blue-5 hover:text-blue-4 text-comment-1">Расчет акцизов</a></div> <!----></div> <a href="https://www.klerk.ru/buh/news/607485/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
ФНС обновила форму декларации по акцизам на табак
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Налоговая будет определять базу по акцизам на табачные изделия и жидкости для вейпов через систему маркировки.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
406 просмотров
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21 открытие
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xmlns="http://www.w3.org/2000/svg" viewBox="0 0 576 512" class="svg-inline--fa fa-star w-4 text-text-2 text-primary-disabled-pro group-focus:text-primary-disabled group-hover:text-primary-disabled"><path fill="currentColor" d="M316.9 18C311.6 7 300.4 0 288.1 0s-23.4 7-28.8 18L195 150.3 51.4 171.5c-12 1.8-22 10.2-25.7 21.7s-.7 24.2 7.9 32.7L137.8 329 113.2 474.7c-2 12 3 24.2 12.9 31.3s23 8 33.8 2.3l128.3-68.5 128.3 68.5c10.8 5.7 23.9 4.9 33.8-2.3s14.9-19.3 12.9-31.3L438.5 329 542.7 225.9c8.6-8.5 11.7-21.2 7.9-32.7s-13.7-19.9-25.7-21.7L381.2 150.3 316.9 18z" class=""></path></svg> <!----> <!----></button></div> <div class="relative h-4"><button id="social-widget-button-share-1336" aria-label="Поделиться" class="inline-flex items-center gap-2 group transition disabled:text-primary-disabled disabled:cursor-not-allowed duration-200 group-focus:text-primary-disabled-pro focus:before:content-[''] focus:outline-none focus:before:block focus:before:bg-primary-stroke focus:before:opacity-30 focus:before:-left-1.45 focus:before:h-7 focus:before:w-7 focus:before:top-2/4 focus:before:-translate-y-2/4 focus:before:absolute focus:before:rounded-full relative text-text-2 text-primary-disabled-pro focus:outline-none" aria-expanded="false"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="share" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-share w-4 text-text-2 group-hover:text-primary-disabled group-focus:text-primary-disabled"><path fill="currentColor" d="M307 34.8c-11.5 5.1-19 16.6-19 29.2v64H176C78.8 128 0 206.8 0 304C0 417.3 81.5 467.9 100.2 478.1c2.5 1.4 5.3 1.9 8.1 1.9c10.9 0 19.7-8.9 19.7-19.7c0-7.5-4.3-14.4-9.8-19.5C108.8 431.9 96 414.4 96 384c0-53 43-96 96-96h96v64c0 12.6 7.4 24.1 19 29.2s25 3 34.4-5.4l160-144c6.7-6.1 10.6-14.7 10.6-23.8s-3.8-17.7-10.6-23.8l-160-144c-9.4-8.5-22.9-10.6-34.4-5.4z" class=""></path></svg> <!----> <!----></button> </div> <!----></div></div></div></section><section 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Должники станут более защищены при исполнительном производстве
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Минюст разработал законопроект, который предлагает наделить
судебного пристава-исполнителя правом обращаться в суд с ходатайством об
освобождении должника от дальнейшего отбывания обязательных работ.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
1&nbsp;тыс. просмотров
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47 открытий
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class="mb-1 tab:mb-0 v-focus-visible flex items-center gap-2 text-primary hover:text-blue-5 transition-colors"><h2 class="text-sub-title font-medium">Онлайн-курсы</h2> <span class="text-primary font-semibold inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge ">
57
</span></a></div> <span class="text-text-2 mb-2 tab:mb-0">
Опытом делятся эксперты-практики, без&nbsp;воды
</span> <button class="text-text-3 self-center w-full justify-self-center tab:row-span-2 v-focus-visible inline-flex items-center gap-2 group transition px-4 py-2 tab:hover:bg-blue-5 tab:hover:brightness-125 active:bg-blue-5 active:brightness-125 active:border-primary-stroke active:shadow-inner disabled:bg-primary-stroke disabled:text-primary-white disabled:cursor-not-allowed bg-blue-5 rounded-full text-primary-white justify-center"><!---->
Подключить подписку
<!----></button></div> <ul mode="out-in" class="flex flex-col gap-3 pt-4"><li class="grid grid-cols-[128px_1fr] tab:grid-cols-[128px_1fr_max-content] grid-rows-[1fr_16px] tab:grid-rows-1 gap-x-3 gap-y-2"><a href="https://www.klerk.ru/learn/event/50357/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=online_course&amp;utm_content=link" class="group items-start tab:items-center gap-x-2 tab:gap-3 hover:text-primary v-focus-visible col-start-1 col-end-4 tab:col-start-1 tab:col-end-3 row-start-1 row-end-3 tab:row-auto grid tab:flex grid-cols-[128px_1fr] grid-rows-[max-content_8px_16px] text-primary hover:text-blue-5 transition-colors"><figure class="relative rounded-lg overflow-hidden shrink-0 w-32 h-18 bg-primary-disabled-pro col-start-1 col-end-1 row-start-1 row-end-4"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c3c4417d8e78abe68524e2df9dd12ee3.webp" alt="" width="192" height="108" sizes="(min-resolution: 2.01dppx) 576px, (min-resolution: 1.01dppx) 384px, 192px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c3c4417d8e78abe68524e2df9dd12ee3_002.webp 576w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c3c4417d8e78abe68524e2df9dd12ee3_003.webp 384w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c3c4417d8e78abe68524e2df9dd12ee3.webp 192w" data-origin="/ugc/eventCover/c3c4417d8e78abe68524e2df9dd12ee3.png" class="h-full object-cover"> <span class="absolute bottom-1 right-1 inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro svg-inline--fa fa-lock"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg></span></figure> <div class="flex flex-col items-start gap-y-1 w-full justify-between col-start-2 col-end-2 row-start-1 row-end-1"><h3 class="font-medium text-text-3 tab:text-text-2 line-clamp-2 transition-colors group-hover:text-blue-5">
Бухгалтерская отчетность организации - 2024
</h3> <div class="flex gap-x-2 gap-y-1 items-center flex-wrap text-comment-2 tab:text-comment-1"><!----> <!----> <!----> <!----> <span>Сертификат</span> <!----> <!----></div></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
4&nbsp;900&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
12&nbsp;900&nbsp;₽
</s></span></div></li><li class="grid grid-cols-[128px_1fr] tab:grid-cols-[128px_1fr_max-content] grid-rows-[1fr_16px] tab:grid-rows-1 gap-x-3 gap-y-2"><a href="https://www.klerk.ru/learn/event/50353/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=online_course&amp;utm_content=link" class="group items-start tab:items-center gap-x-2 tab:gap-3 hover:text-primary v-focus-visible col-start-1 col-end-4 tab:col-start-1 tab:col-end-3 row-start-1 row-end-3 tab:row-auto grid tab:flex grid-cols-[128px_1fr] grid-rows-[max-content_8px_16px] text-primary hover:text-blue-5 transition-colors"><figure class="relative rounded-lg overflow-hidden shrink-0 w-32 h-18 bg-primary-disabled-pro col-start-1 col-end-1 row-start-1 row-end-4"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ed82287d7e88e9512712f85fc7d997ad.webp" alt="" width="192" height="108" sizes="(min-resolution: 2.01dppx) 576px, (min-resolution: 1.01dppx) 384px, 192px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ed82287d7e88e9512712f85fc7d997ad_003.webp 576w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ed82287d7e88e9512712f85fc7d997ad_002.webp 384w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ed82287d7e88e9512712f85fc7d997ad.webp 192w" data-origin="/ugc/eventCover/ed82287d7e88e9512712f85fc7d997ad.png" class="h-full object-cover"> <span class="absolute bottom-1 right-1 inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro svg-inline--fa fa-lock"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg></span></figure> <div class="flex flex-col items-start gap-y-1 w-full justify-between col-start-2 col-end-2 row-start-1 row-end-1"><h3 class="font-medium text-text-3 tab:text-text-2 line-clamp-2 transition-colors group-hover:text-blue-5">
Учет и налогообложение в строительстве
</h3> <div class="flex gap-x-2 gap-y-1 items-center flex-wrap text-comment-2 tab:text-comment-1"><!----> <!----> <!----> <!----> <span>Сертификат</span> <!----> <!----></div></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
4&nbsp;900&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
18&nbsp;999&nbsp;₽
</s></span></div></li><li class="grid grid-cols-[128px_1fr] tab:grid-cols-[128px_1fr_max-content] grid-rows-[1fr_16px] tab:grid-rows-1 gap-x-3 gap-y-2"><a href="https://www.klerk.ru/learn/event/50352/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=online_course&amp;utm_content=link" class="group items-start tab:items-center gap-x-2 tab:gap-3 hover:text-primary v-focus-visible col-start-1 col-end-4 tab:col-start-1 tab:col-end-3 row-start-1 row-end-3 tab:row-auto grid tab:flex grid-cols-[128px_1fr] grid-rows-[max-content_8px_16px] text-primary hover:text-blue-5 transition-colors"><figure class="relative rounded-lg overflow-hidden shrink-0 w-32 h-18 bg-primary-disabled-pro col-start-1 col-end-1 row-start-1 row-end-4"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/3f2fbaf9ca8f3d300a12a01e740f1a01.webp" alt="" width="192" height="108" sizes="(min-resolution: 2.01dppx) 576px, (min-resolution: 1.01dppx) 384px, 192px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/3f2fbaf9ca8f3d300a12a01e740f1a01_002.webp 576w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/3f2fbaf9ca8f3d300a12a01e740f1a01_003.webp 384w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/3f2fbaf9ca8f3d300a12a01e740f1a01.webp 192w" data-origin="/ugc/eventCover/3f2fbaf9ca8f3d300a12a01e740f1a01.png" class="h-full object-cover"> <span class="absolute bottom-1 right-1 inline-block font-medium bg-primary-light-stroke rounded px-1 py-0.5 text-badge "><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro svg-inline--fa fa-lock"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg></span></figure> <div class="flex flex-col items-start gap-y-1 w-full justify-between col-start-2 col-end-2 row-start-1 row-end-1"><h3 class="font-medium text-text-3 tab:text-text-2 line-clamp-2 transition-colors group-hover:text-blue-5">
НДС: расчет, декларация, 1С
</h3> <div class="flex gap-x-2 gap-y-1 items-center flex-wrap text-comment-2 tab:text-comment-1"><span>
72 ч. Клерк
</span> <span class="w-1 h-1 rounded-full bg-primary-secondary"></span> <!----> <!----> <span>Сертификат</span> <!----> <!----></div></div></a> <div class="flex flex-col col-start-2 col-end-2 row-start-2 row-end-2 tab:row-start-1 tab:row-end-1 tab:col-start-3 tab:col-end-3 self-end tab:self-center justify-self-start"><!----> <span class="flex flex flex-row tab:flex-col gap-x-2 items-center"><span class="font-bold text-special-price text-text-3 tab:text-text-2">
3&nbsp;690&nbsp;₽
</span> <s class="font-medium line-through text-primary-secondary text-comment-1 tab:text-text-3">
16&nbsp;000&nbsp;₽
</s></span></div></li><li class="flex items-center gap-x-4 flex-wrap gap-y-2"><button class="inline-flex items-center gap-2 group transition text-blue-5 hover:text-blue-4 text-text-3 v-focus-visible"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="arrow-rotate-right" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-arrow-rotate-right w-4 text-text-2 text-blue-5 group-hover:text-blue-4 text-text-2 group-hover:rotate-180 transition-transform"><path fill="currentColor" d="M386.3 160H336c-17.7 0-32 14.3-32 32s14.3 32 32 32H464c17.7 0 32-14.3 32-32V64c0-17.7-14.3-32-32-32s-32 14.3-32 32v51.2L414.4 97.6c-87.5-87.5-229.3-87.5-316.8 0s-87.5 229.3 0 316.8s229.3 87.5 316.8 0c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0c-62.5 62.5-163.8 62.5-226.3 0s-62.5-163.8 0-226.3s163.8-62.5 226.3 0L386.3 160z" class=""></path></svg> Загрузить еще <!----></button> <!----> </li></ul></section><section class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-05-15T18:28:00.000Z" itemprop="datePublished" content="2024-05-15T18:28:00.000Z" class="font-medium text-comment-1">2&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/ipotechnoe-kreditovanie/" title="Рубрика Ипотека" class="text-blue-5 hover:text-blue-4 text-comment-1">Ипотека</a></div> <!----></div> <a href="https://www.klerk.ru/buh/news/607483/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Ставку по семейной ипотеке могут поднять до 12%
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Для семей с детьми до 6 лет условия льготной ипотеки не изменятся:
ставка сохранится на уровне 6% годовых. Однако для остальных Минфин
планирует ужесточить условия.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
1&nbsp;тыс. просмотров
</button> <button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
49 открытий
</button> <!----> <!----> </div> <div class="flex justify-between gap-4"><div class="flex gap-4 items-center leading-4"><a href="https://www.klerk.ru/buh/news/607483/#comments" class="group-focus:text-primary-disabled focus:before:content-[''] focus:outline-none focus:before:block focus:before:bg-primary-stroke focus:before:opacity-30 focus:before:-left-1.45 focus:before:h-7 focus:before:w-7 focus:before:top-2/4 focus:before:-translate-y-2/4 focus:before:absolute focus:before:rounded-full relative leading-4 transition-200 text-primary-disabled-pro group-hover:text-primary-disabled hover:text-primary-disabled cursor-pointer text-text-3 text-blue-5 hover:text-blue-4 transition-colors inline-flex items-center gap-2 group transition disabled:text-primary-disabled disabled:cursor-not-allowed " url="/buh/news/607483/#comments"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="comment" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" 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class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <div class="relative flex gap-x-2 items-center font-medium text-comment-1"><a href="https://www.klerk.ru/user/2252498/" class="hover:text-blue-5 flex gap-x-2 items-center text-primary text-blue-5 hover:text-blue-4 transition-colors" title="Страница Павел Патрикеев"><div id="article-profile-2252498607508" class="relative rounded-full flex-shrink-0 block border-transparent bg-origin-border h-6 w-6 bg-primary-bg border"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b015d925838a2ac3e1632f720674370d.webp" alt="" 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%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b015d925838a2ac3e1632f720674370d.webp 24w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/b015d925838a2ac3e1632f720674370d.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></div> <span class="max-w-char-25 truncate">Павел Патрикеев</span></a> <!----> <div class="hidden"><!----></div></div> <button class="rounded-full flex justify-center items-center tab:-ml-2 text-blue-5 hover:text-blue-4 font-medium text-comment-1" with-subscribe-btn=""><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="user-plus" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 640 512" class="w-4 h-4 transition-colors svg-inline--fa fa-user-plus text-blue-5 hover:text-blue-4"><path fill="currentColor" d="M96 128a128 128 0 1 1 256 0A128 128 0 1 1 96 128zM0 482.3C0 383.8 79.8 304 178.3 304h91.4C368.2 304 448 383.8 448 482.3c0 16.4-13.3 29.7-29.7 29.7H29.7C13.3 512 0 498.7 0 482.3zM504 312V248H440c-13.3 0-24-10.7-24-24s10.7-24 24-24h64V136c0-13.3 10.7-24 24-24s24 10.7 24 24v64h64c13.3 0 24 10.7 24 24s-10.7 24-24 24H552v64c0 13.3-10.7 24-24 24s-24-10.7-24-24z" class=""></path></svg></button> <!----> <time datetime="2024-05-15T18:24:56.000Z" itemprop="datePublished" content="2024-05-15T18:24:56.000Z" class="font-medium text-comment-1">2&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/it-kompanii/" title="Рубрика IT-компании" class="text-blue-5 hover:text-blue-4 text-comment-1">IT-компании</a></div> <!----></div> <a href="https://www.klerk.ru/user/2252498/607508/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Зачем IT- компаниям нужен юрист: три примера из моей практики
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Я Павел Патрикеев — практикующий юрист, специализирующийся на
поддержке малого и среднего ИТ-бизнеса, кратко расскажу о том, как даже
одна юридическая консультация может существенно облегчить вашу жизнь, и
разберу, на какие плюшки от государства могут рассчитывать IT-компании.
Читайте до конца, чтобы узнать почему большинство из них не доходит до
адресатов.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
748 просмотров
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22 открытия
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Как вести бухгалтерский учет в строительстве в 2024 году
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Ведение учета в строительной отрасли имеет свою специфику, разбираемся в нюансах работы на стороне заказчика и подрядчика.
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Названы причины, почему работники рвутся на удаленку, особенно летом. И это выгодно работодателям
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По данным опроса 80% россиян хотят перейти на удаленный режим работы летом.
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class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-05-15T17:41:00.000Z" itemprop="datePublished" content="2024-05-15T17:41:00.000Z" class="font-medium text-comment-1">3&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/834/" title="Рубрика Обзоры новостей" class="text-blue-5 hover:text-blue-4 text-comment-1">Обзоры новостей</a></div> <!----></div> <a href="https://www.klerk.ru/buh/news/607470/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
⚡️ Итоги дня: появился новый вирус FLiRT, готовить кофе можно
ультразвуком, а в России будет свой музыкальный конкурс «ИнтерВидение»
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Подготовили обзор главных событий дня — 15 мая 2024 года. Все
самое интересное, что писали и обсуждали в сети, в одной подборке.
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1,2&nbsp;тыс. просмотр
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81 открытие
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focus:before:top-2/4 focus:before:-translate-y-2/4 focus:before:absolute focus:before:rounded-full relative text-text-2 text-primary-disabled-pro focus:outline-none" aria-expanded="false"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="share" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-share w-4 text-text-2 group-hover:text-primary-disabled group-focus:text-primary-disabled"><path fill="currentColor" d="M307 34.8c-11.5 5.1-19 16.6-19 29.2v64H176C78.8 128 0 206.8 0 304C0 417.3 81.5 467.9 100.2 478.1c2.5 1.4 5.3 1.9 8.1 1.9c10.9 0 19.7-8.9 19.7-19.7c0-7.5-4.3-14.4-9.8-19.5C108.8 431.9 96 414.4 96 384c0-53 43-96 96-96h96v64c0 12.6 7.4 24.1 19 29.2s25 3 34.4-5.4l160-144c6.7-6.1 10.6-14.7 10.6-23.8s-3.8-17.7-10.6-23.8l-160-144c-9.4-8.5-22.9-10.6-34.4-5.4z" class=""></path></svg> <!----> <!----></button> </div> <!----></div></div></div></section><section class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-05-15T17:35:00.000Z" itemprop="datePublished" content="2024-05-15T17:35:00.000Z" class="font-medium text-comment-1">3&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/banki/" title="Рубрика Банки" class="text-blue-5 hover:text-blue-4 text-comment-1">Банки</a></div> <!----></div> <a href="https://www.klerk.ru/buh/news/607480/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Центробанк запустил новый сервис со статистикой
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Уже сейчас пользователи сервиса могут ознакомиться с процентными
ставками, денежно-кредитной политикой и статистикой по внешнему сектору
экономики. Перечень доступной информации будет расширяться.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
1&nbsp;тыс. просмотра
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43 открытия
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1&nbsp;287
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Миникурсы, текстовые и&nbsp;видеоинструкции для&nbsp;бухгалтеров
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Подключить
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Как безопасно заменить индексацию премиями: судебная практика
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Как оплачивается больничный по уходу за ребенком в 2024 году. Мини-курс
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В Госдуму внесен депутатский законопроект с изменениями в ТК по дополнительным гарантиям защиты прав работников.
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1&nbsp;тыс. просмотров
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186 открытий
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text-comment-1">Самозанятые</a></div> <!----></div> <a href="https://www.klerk.ru/blogs/konsolpro/607489/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Можно ли делать выплаты самозанятому на чужую карту
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Иногда возникают ситуации, когда самозанятый просит перечислять
выплаты не на свою банковскую карту, а на карту третьего лица —
например, жены или друга. Разбираемся, законно ли это и как правильно
переводить вознаграждение в таком случае.
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773 просмотра
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698 открытий
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height="24" sizes="(min-resolution: 2.01dppx) 72px, (min-resolution: 1.01dppx) 48px, 24px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/fb2e9989c802fc4ddcf3a1577f5f7976_002.webp 72w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/fb2e9989c802fc4ddcf3a1577f5f7976_003.webp 48w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/fb2e9989c802fc4ddcf3a1577f5f7976.webp 24w" loading="lazy" data-origin="https://www.klerk.ru/ugc/speakerAvatar/fb2e9989c802fc4ddcf3a1577f5f7976.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></div> <span class="max-w-char-25 truncate">Клерк</span></a> <!----> <div class="hidden"><!----></div></div> <button class="rounded-full flex justify-center items-center tab:-ml-2 text-blue-5 hover:text-blue-4 font-medium text-comment-1" with-subscribe-btn=""><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="user-plus" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 640 512" class="w-4 h-4 transition-colors svg-inline--fa fa-user-plus text-blue-5 hover:text-blue-4"><path fill="currentColor" d="M96 128a128 128 0 1 1 256 0A128 128 0 1 1 96 128zM0 482.3C0 383.8 79.8 304 178.3 304h91.4C368.2 304 448 383.8 448 482.3c0 16.4-13.3 29.7-29.7 29.7H29.7C13.3 512 0 498.7 0 482.3zM504 312V248H440c-13.3 0-24-10.7-24-24s10.7-24 24-24h64V136c0-13.3 10.7-24 24-24s24 10.7 24 24v64h64c13.3 0 24 10.7 24 24s-10.7 24-24 24H552v64c0 13.3-10.7 24-24 24s-24-10.7-24-24z" class=""></path></svg></button> <!----> <time datetime="2024-05-15T17:21:00.000Z" itemprop="datePublished" content="2024-05-15T17:21:00.000Z" class="font-medium text-comment-1">3&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/ohrana-truda/" title="Рубрика Охрана труда" class="text-blue-5 hover:text-blue-4 text-comment-1">Охрана труда</a></div> <!----></div> <a href="https://www.klerk.ru/blogs/klerk/607329/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Пять фактов, которые нужно знать про обучение по охране труда
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Выбрали самые частые вопросы по теме обучения по охране труда и
попросили экспертов «Клерка» дать развернутые ответы, которые пригодятся
и работнику, и руководителю, и собственнику компании.
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827 просмотров
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1
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МИД договорится с Малайзией о безвизовом режиме
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Туристы смогут проводить в Малайзии без визы до 30 дней.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
841 просмотр
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42 открытия
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transition-colors svg-inline--fa fa-user-plus text-blue-5 hover:text-blue-4"><path fill="currentColor" d="M96 128a128 128 0 1 1 256 0A128 128 0 1 1 96 128zM0 482.3C0 383.8 79.8 304 178.3 304h91.4C368.2 304 448 383.8 448 482.3c0 16.4-13.3 29.7-29.7 29.7H29.7C13.3 512 0 498.7 0 482.3zM504 312V248H440c-13.3 0-24-10.7-24-24s10.7-24 24-24h64V136c0-13.3 10.7-24 24-24s24 10.7 24 24v64h64c13.3 0 24 10.7 24 24s-10.7 24-24 24H552v64c0 13.3-10.7 24-24 24s-24-10.7-24-24z" class=""></path></svg></button> <!----> <time datetime="2024-05-15T17:11:26.000Z" itemprop="datePublished" content="2024-05-15T17:11:26.000Z" class="font-medium text-comment-1">3&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/avtorskoe-pravo-gk-rf/" title="Рубрика Авторское право" class="text-blue-5 hover:text-blue-4 text-comment-1">Авторское право</a></div> <!----></div> <a href="https://www.klerk.ru/user/2317851/607491/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Снижение компенсации за нарушение исключительных прав
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Компенсация за нарушение авторских прав — это санкция, которая
носит не только восстановительный характер, но и как любая мера
юридической ответственности — превентивный и карательный (штрафной)
характер, а также является альтернативной санкцией и взыскивается вместо
убытков.
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599 просмотров
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19 открытий
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alt="" width="24" height="24" sizes="(min-resolution: 2.01dppx) 72px, (min-resolution: 1.01dppx) 48px, 24px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/01d0a0ce4b20eeb66ac9a3706726842a_003.webp 72w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/01d0a0ce4b20eeb66ac9a3706726842a.webp 48w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/01d0a0ce4b20eeb66ac9a3706726842a_002.webp 24w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/01d0a0ce4b20eeb66ac9a3706726842a.jpeg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></div> <span class="max-w-char-25 truncate">Ирина Невзорова</span></a> <!----> <div class="hidden"><!----></div></div> <button class="rounded-full flex justify-center items-center tab:-ml-2 text-blue-5 hover:text-blue-4 font-medium text-comment-1" with-subscribe-btn=""><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="user-plus" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 640 512" class="w-4 h-4 transition-colors svg-inline--fa fa-user-plus text-blue-5 hover:text-blue-4"><path fill="currentColor" d="M96 128a128 128 0 1 1 256 0A128 128 0 1 1 96 128zM0 482.3C0 383.8 79.8 304 178.3 304h91.4C368.2 304 448 383.8 448 482.3c0 16.4-13.3 29.7-29.7 29.7H29.7C13.3 512 0 498.7 0 482.3zM504 312V248H440c-13.3 0-24-10.7-24-24s10.7-24 24-24h64V136c0-13.3 10.7-24 24-24s24 10.7 24 24v64h64c13.3 0 24 10.7 24 24s-10.7 24-24 24H552v64c0 13.3-10.7 24-24 24s-24-10.7-24-24z" class=""></path></svg></button> <!----> <time datetime="2024-05-15T17:05:39.000Z" itemprop="datePublished" content="2024-05-15T17:05:39.000Z" class="font-medium text-comment-1">3&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/intellektualnye-prava/" title="Рубрика Интеллектуальные права" class="text-blue-5 hover:text-blue-4 text-comment-1">Интеллектуальные права</a></div> <!----></div> <a href="https://www.klerk.ru/user/2317851/607486/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
Нужна ли оценка объекта интеллектуальной деятельности, при включении его в состав наследства?
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Размер оценки имущества, включенного в состав наследства =
госпошлина за выдачу свидетельства о наследстве = зарплата нотариуса.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
726 просмотров
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18 открытий
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focus:before:-left-1.45 focus:before:h-7 focus:before:w-7 focus:before:top-2/4 focus:before:-translate-y-2/4 focus:before:absolute focus:before:rounded-full relative text-text-2 text-primary-disabled-pro focus:outline-none" aria-expanded="false"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="share" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-share w-4 text-text-2 group-hover:text-primary-disabled group-focus:text-primary-disabled"><path fill="currentColor" d="M307 34.8c-11.5 5.1-19 16.6-19 29.2v64H176C78.8 128 0 206.8 0 304C0 417.3 81.5 467.9 100.2 478.1c2.5 1.4 5.3 1.9 8.1 1.9c10.9 0 19.7-8.9 19.7-19.7c0-7.5-4.3-14.4-9.8-19.5C108.8 431.9 96 414.4 96 384c0-53 43-96 96-96h96v64c0 12.6 7.4 24.1 19 29.2s25 3 34.4-5.4l160-144c6.7-6.1 10.6-14.7 10.6-23.8s-3.8-17.7-10.6-23.8l-160-144c-9.4-8.5-22.9-10.6-34.4-5.4z" class=""></path></svg> <!----> <!----></button> </div> <!----></div></div></div></section><section class="w-full rounded-none border-2 border-solid border-link-active tab:pt-5 tab:pb-4 tab:px-6 tab:rounded-2xl p-4 bg-primary-white"><div class="border-b-primary-light-stroke border-b grid grid-rows-[repeat(3,min-content)] grid-cols-1 grid-flow-col gap-x-4 justify-between pb-4 tab:pb-3 tab:grid-cols-none tab:grid-rows-2"><a href="https://www.klerk.ru/jobs/vacancies/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=vacancies&amp;utm_content=catalog" class="text-primary tab:text-blue-5 text-sub-title font-medium mb-1 tab:mb-0 v-focus-visible text-blue-5 hover:text-blue-4 transition-colors"><h2>Вакансии</h2></a> <span class="text-text-2 mb-2 tab:mb-0">
Новые вакансии для&nbsp;бухгалтеров и&nbsp;финансистов
</span> <a href="https://www.klerk.ru/jobs/vacancies/create/guest/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=vacancies&amp;utm_content=button" class="text-text-3 self-center w-full justify-self-center tab:row-span-2 v-focus-visible inline-flex items-center gap-2 group transition px-4 py-2 tab:hover:bg-blue-5 tab:hover:brightness-125 active:bg-blue-5 active:brightness-125 active:border-primary-stroke active:shadow-inner disabled:bg-primary-stroke disabled:text-primary-white disabled:cursor-not-allowed bg-blue-5 rounded-full text-primary-white justify-center" to="/jobs/vacancies/create/guest/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=vacancies&amp;utm_content=button"><!---->
Добавить вакансию
<!----></a></div> <ul mode="out-in" class="flex flex-col gap-3 pt-4"><li class="flex gap-2"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company.webp" alt="" title="Лого компании" width="50" height="50" sizes="(min-resolution: 2.01dppx) 150px, (min-resolution: 1.01dppx) 100px, 50px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company_002.webp 150w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company_003.webp 100w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company.webp 50w" data-origin="https://www.klerk.ru/nuxtimages/vacancies/snippet-company.jpg" class="w-12 h-12 shrink-0 rounded-full"> <div class="flex flex-col gap-1"><a href="https://www.klerk.ru/jobs/vacancies/2358/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=vacancies&amp;utm_content=link" class="line-clamp-1 font-medium v-focus-visible text-primary hover:text-blue-5 transition-colors">
Главный бухгалтер в торговую компанию
</a> <div class="text-text-3 flex flex-wrap gap-1 tab:gap-4"><span class="font-medium">от 120&nbsp;000&nbsp;₽</span> <span>Подольск</span> <!----> <span class="max-w-char-25 truncate">Центр печей и каминов</span></div></div></li><li class="flex gap-2"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company.webp" alt="" title="Лого компании" width="50" height="50" sizes="(min-resolution: 2.01dppx) 150px, (min-resolution: 1.01dppx) 100px, 50px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company_002.webp 150w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company_003.webp 100w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/snippet-company.webp 50w" data-origin="https://www.klerk.ru/nuxtimages/vacancies/snippet-company.jpg" class="w-12 h-12 shrink-0 rounded-full"> <div class="flex flex-col gap-1"><a href="https://www.klerk.ru/jobs/vacancies/2357/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=vacancies&amp;utm_content=link" class="line-clamp-1 font-medium v-focus-visible text-primary hover:text-blue-5 transition-colors">
Бухгалтер на первичную документацию
</a> <div class="text-text-3 flex flex-wrap gap-1 tab:gap-4"><span class="font-medium">от 50&nbsp;000&nbsp;₽ до 60&nbsp;000&nbsp;₽</span> <span>Москва</span> <!----> <span class="max-w-char-25 truncate">Кадровое агентство </span></div></div></li><li class="flex gap-2"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68bd6f159d9ad7adf2b7616634d3c429.webp" alt="" title="Лого компании" width="50" height="50" sizes="(min-resolution: 2.01dppx) 150px, (min-resolution: 1.01dppx) 100px, 50px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68bd6f159d9ad7adf2b7616634d3c429_002.webp 150w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68bd6f159d9ad7adf2b7616634d3c429_003.webp 100w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68bd6f159d9ad7adf2b7616634d3c429.webp 50w" data-origin="https://www.klerk.ru/ugc/companyLogo/68bd6f159d9ad7adf2b7616634d3c429.jpg" class="w-12 h-12 shrink-0 rounded-full"> <div class="flex flex-col gap-1"><a href="https://www.klerk.ru/jobs/vacancies/2356/?utm_source=klerk&amp;utm_medium=lenta&amp;utm_campaign=vacancies&amp;utm_content=link" class="line-clamp-1 font-medium v-focus-visible text-primary hover:text-blue-5 transition-colors">
Старший бухгалтер по расчетам с персоналом и отчетности
</a> <div class="text-text-3 flex flex-wrap gap-1 tab:gap-4"><span class="font-medium">от 91&nbsp;960&nbsp;₽ до 91&nbsp;960&nbsp;₽</span> <span>Москва</span> <!----> <span class="max-w-char-25 truncate">ПАО «ГК«Космос»</span></div></div></li><li class="flex items-center gap-x-4 flex-wrap gap-y-2"><button class="inline-flex items-center gap-2 group transition text-blue-5 hover:text-blue-4 text-text-3 v-focus-visible"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="arrow-rotate-right" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-arrow-rotate-right w-4 text-text-2 text-blue-5 group-hover:text-blue-4 text-text-2 group-hover:rotate-180 transition-transform"><path fill="currentColor" d="M386.3 160H336c-17.7 0-32 14.3-32 32s14.3 32 32 32H464c17.7 0 32-14.3 32-32V64c0-17.7-14.3-32-32-32s-32 14.3-32 32v51.2L414.4 97.6c-87.5-87.5-229.3-87.5-316.8 0s-87.5 229.3 0 316.8s229.3 87.5 316.8 0c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0c-62.5 62.5-163.8 62.5-226.3 0s-62.5-163.8 0-226.3s163.8-62.5 226.3 0L386.3 160z" class=""></path></svg> Загрузить еще <!----></button> <!----> </li></ul></section><section class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <!----> <time datetime="2024-05-15T16:51:00.000Z" itemprop="datePublished" content="2024-05-15T16:51:00.000Z" class="font-medium text-comment-1">4&nbsp;часа</time> <!----> <a href="https://www.klerk.ru/rubricator/ndfl/" title="Рубрика НДФЛ" class="text-blue-5 hover:text-blue-4 text-comment-1">НДФЛ</a></div> <!----></div> <a href="https://www.klerk.ru/buh/news/607308/" class="group flex flex-col gap-2 visited:text-link-active" prefetch=""><h3 class="text-title-6 font-medium px-4 tab:px-5 group-hover:text-blue-5 transition-colors duration-300"><!---->
С 2026 года для вычетов НДФЛ не нужно будет собирать справки и документы-подтверждения
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Для получения вычетов по НДФЛ больше не понадобится собирать
справки и другие подтверждающие документы. Налоговая с 2026 года сама
рассчитает размер вычета и автоматически переведет нужную сумму.
</p> <!----> <!----></a> <div class="flex gap-3 tab:gap-4 text-text-3 mt-1 tab:mt-2 px-4 tab:px-5 flex-col"><div class="flex flex-wrap items-center gap-x-4 gap-y-1 relative"><button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
4&nbsp;тыс. просмотров
</button> <button class="transition-colors v-focus-visible text-primary-secondary hover:text-primary">
512 открытий
</button> <!----> <!----> </div> <div class="flex justify-between gap-4"><div class="flex gap-4 items-center leading-4"><a href="https://www.klerk.ru/buh/news/607308/#comments" class="group-focus:text-primary-disabled focus:before:content-[''] focus:outline-none focus:before:block focus:before:bg-primary-stroke focus:before:opacity-30 focus:before:-left-1.45 focus:before:h-7 focus:before:w-7 focus:before:top-2/4 focus:before:-translate-y-2/4 focus:before:absolute focus:before:rounded-full relative leading-4 transition-200 text-primary-disabled-pro group-hover:text-primary-disabled hover:text-primary-disabled cursor-pointer text-text-3 text-blue-5 hover:text-blue-4 transition-colors inline-flex items-center gap-2 group transition disabled:text-primary-disabled disabled:cursor-not-allowed " url="/buh/news/607308/#comments"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="comment" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-comment w-4 text-text-2 transition-200 group-focus:text-primary-disabled relative transition-200 text-primary-disabled-pro group-hover:text-primary-disabled hover:text-primary-disabled"><path fill="currentColor" d="M512 240c0 114.9-114.6 208-256 208c-37.1 0-72.3-6.4-104.1-17.9c-11.9 8.7-31.3 20.6-54.3 30.6C73.6 471.1 44.7 480 16 480c-6.5 0-12.3-3.9-14.8-9.9c-2.5-6-1.1-12.8 3.4-17.4l0 0 0 0 0 0 0 0 .3-.3c.3-.3 .7-.7 1.3-1.4c1.1-1.2 2.8-3.1 4.9-5.7c4.1-5 9.6-12.4 15.2-21.6c10-16.6 19.5-38.4 21.4-62.9C17.7 326.8 0 285.1 0 240C0 125.1 114.6 32 256 32s256 93.1 256 208z" class=""></path></svg> <span class="hidden phone-l:block text-primary">Комментировать</span> <!----></a> <button aria-label="Нравится" aria-expanded="false" class="flex group items-center gap-x-2 text-text-3 relative"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="heart" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="text-text-2 w-4 svg-inline--fa 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xmlns="http://www.w3.org/2000/svg" viewBox="0 0 576 512" class="svg-inline--fa fa-star w-4 text-text-2 text-primary-disabled-pro group-focus:text-primary-disabled group-hover:text-primary-disabled"><path fill="currentColor" d="M316.9 18C311.6 7 300.4 0 288.1 0s-23.4 7-28.8 18L195 150.3 51.4 171.5c-12 1.8-22 10.2-25.7 21.7s-.7 24.2 7.9 32.7L137.8 329 113.2 474.7c-2 12 3 24.2 12.9 31.3s23 8 33.8 2.3l128.3-68.5 128.3 68.5c10.8 5.7 23.9 4.9 33.8-2.3s14.9-19.3 12.9-31.3L438.5 329 542.7 225.9c8.6-8.5 11.7-21.2 7.9-32.7s-13.7-19.9-25.7-21.7L381.2 150.3 316.9 18z" class=""></path></svg> <!----> <!----></button></div> <div class="relative h-4"><button id="social-widget-button-share-1574" aria-label="Поделиться" class="inline-flex items-center gap-2 group transition disabled:text-primary-disabled disabled:cursor-not-allowed duration-200 group-focus:text-primary-disabled-pro focus:before:content-[''] focus:outline-none focus:before:block focus:before:bg-primary-stroke focus:before:opacity-30 focus:before:-left-1.45 focus:before:h-7 focus:before:w-7 focus:before:top-2/4 focus:before:-translate-y-2/4 focus:before:absolute focus:before:rounded-full relative text-text-2 text-primary-disabled-pro focus:outline-none" aria-expanded="false"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="share" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512" class="svg-inline--fa fa-share w-4 text-text-2 group-hover:text-primary-disabled group-focus:text-primary-disabled"><path fill="currentColor" d="M307 34.8c-11.5 5.1-19 16.6-19 29.2v64H176C78.8 128 0 206.8 0 304C0 417.3 81.5 467.9 100.2 478.1c2.5 1.4 5.3 1.9 8.1 1.9c10.9 0 19.7-8.9 19.7-19.7c0-7.5-4.3-14.4-9.8-19.5C108.8 431.9 96 414.4 96 384c0-53 43-96 96-96h96v64c0 12.6 7.4 24.1 19 29.2s25 3 34.4-5.4l160-144c6.7-6.1 10.6-14.7 10.6-23.8s-3.8-17.7-10.6-23.8l-160-144c-9.4-8.5-22.9-10.6-34.4-5.4z" class=""></path></svg> <!----> <!----></button> </div> <!----></div></div></div></section><section class="flex flex-col gap-3 w-full col-span-full rounded-none border-2 border-solid border-primary-stroke tab:rounded-2xl bg-transparent py-4 px-6"><h2 class="text-sub-title font-medium">Интересные материалы</h2> <ul class="flex flex-col gap-2"><li><a href="https://www.klerk.ru/blogs/moedelo/599594/" class="text-text-3 text-gray-1 hover:text-blue-4 transition-colors">
Шесть видов расходов, которые опасно включать в базу по налогу на прибыль в 2024 году
</a></li><li><a href="https://www.klerk.ru/buh/articles/588712/" class="text-text-3 text-gray-1 hover:text-blue-4 transition-colors">
Как юридическому лицу платить самозанятым
</a></li><li><a href="https://www.klerk.ru/" class="text-text-3 text-gray-1 hover:text-blue-4 transition-colors base-active-link">
</a></li></ul></section><section class="flex flex-col w-full bg-primary-white rounded-2xl gap-2 pt-4 tab:pt-5 pb-4 tab:pb-5"><div class="flex items-center justify-between px-4 tab:px-5"><div class="flex items-center flex-wrap gap-x-4 gap-y-2"><!----> <!----> <!----> <div class="relative h-4 inline-flex items-center justify-center [&amp;_svg]:cursor-help"><svg aria-hidden="true" focusable="false" data-prefix="fas" data-icon="lock" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-primary-disabled-pro transition-colors hover:text-blue-5 cursor-pointer svg-inline--fa fa-lock w-4 text-text-2"><path fill="currentColor" d="M144 144v48H304V144c0-44.2-35.8-80-80-80s-80 35.8-80 80zM80 192V144C80 64.5 144.5 0 224 0s144 64.5 144 144v48h16c35.3 0 64 28.7 64 64V448c0 35.3-28.7 64-64 64H64c-35.3 0-64-28.7-64-64V256c0-35.3 28.7-64 64-64H80z" class=""></path></svg> <div class="-bottom-1/2 left-1/2 translate-y-full absolute z-10 cursor-default p-2 w-max min-w-12 bg-black-4 shadow rounded-lg text-left text-comment-1 text-primary-white " style="max-width: 250px; display: none;">Доступно подписчикам сервиса «Разборы»
и&nbsp;Клерк.Премиум.
</div></div> <time datetime="2024-05-15T16:28:00.000Z" itemprop="datePublished" content="2024-05-15T16:28:00.000Z" class="font-medium text-comment-1">4&nbsp;часа</time> <a href="https://www.klerk.ru/premium/" class="flex gap-1 items-center text-comment-1 font-medium text-primary hover:text-blue-5 transition-colors">
Бесплатно с
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Как безопасно заменить индексацию премиями: судебная практика
</h3> <p class="text-text-1 px-4 tab:px-5 text-primary">
Нередко работодатели принимают решение не индексировать суммы,
которые получают работники за труд, а выплачивать премии. Насколько
такие действия правомерны, и если да, то как оформить, чтобы не было
претензий?
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1,7&nbsp;тыс. просмотров
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82 открытия
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Александр Беляев
</a> <time datetime="2024-05-15 20:48:54" class="min-w-9 text-badge text-primary-disabled">
12&nbsp;мин
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Консультант
</a></div></div> <a href="https://www.klerk.ru/buh/news/607492/#comment__1216869" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Может индексацию заработной платы уберут из кодекса (источник инфляции).</p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/607492/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
💥 Депутаты готовят большой пакет поправок в Трудовой кодекс
</a></article><a href="https://www.klerk.ru/learn/event/50366/?utm_source=klerk&amp;utm_medium=web&amp;utm_campaign=liveWebinarBlock" class="block p-4 flex flex-col gap-3 bg-primary-white border border-primary-white my-2 z-10 pr-6 rounded-l-2xl"><p class="flex w-full text-text-3 font-medium justify-between items-center"><span>Вебинар через</span> <span class="relative flex w-4 h-4"><!----> <span class="rounded-full h-full w-full bg-orange-5"></span></span></p> <div data-v-5720043c="" class="flip-clock"><div data-v-5720043c="" class="flex flex-col"><span data-v-5720043c="" id="flip-card-days-" class="flip-clock__piece rotate-0 flip-card-content flip" style="display: none;"><span data-v-5720043c="" class="flip-clock__card flip-card"><b data-v-5720043c="" class="flip-card__top">00</b> <b data-v-5720043c="" data-value="00" class="flip-card__bottom"></b> <b data-v-5720043c="" data-value="00" class="flip-card__back"></b> <b data-v-5720043c="" data-value="00" class="flip-card__back-bottom"></b></span></span> <span data-v-5720043c="" class="hidden" style="display: none;">дн.</span></div><div data-v-5720043c="" class="flex flex-col"><span data-v-5720043c="" id="flip-card-hours-" class="flip-clock__piece rotate-0 flip-card-content flip"><span data-v-5720043c="" class="flip-clock__card flip-card"><b data-v-5720043c="" class="flip-card__top">13</b> <b data-v-5720043c="" data-value="13" class="flip-card__bottom"></b> <b data-v-5720043c="" data-value="14" class="flip-card__back"></b> <b data-v-5720043c="" data-value="14" class="flip-card__back-bottom"></b></span></span> <span data-v-5720043c="" class="hidden">час.</span></div><div data-v-5720043c="" class="flex flex-col"><span data-v-5720043c="" id="flip-card-minutes-" class="flip-clock__piece rotate-0 flip-card-content flip"><span data-v-5720043c="" class="flip-clock__card flip-card"><b data-v-5720043c="" class="flip-card__top">58</b> <b data-v-5720043c="" data-value="58" class="flip-card__bottom"></b> <b data-v-5720043c="" data-value="59" class="flip-card__back"></b> <b data-v-5720043c="" data-value="59" class="flip-card__back-bottom"></b></span></span> <span data-v-5720043c="" class="hidden">мин.</span></div><div data-v-5720043c="" class="flex flex-col"><span data-v-5720043c="" id="flip-card-seconds-" class="flip-clock__piece rotate-0 flip"><span data-v-5720043c="" class="flip-clock__card flip-card"><b data-v-5720043c="" class="flip-card__top">13</b> <b data-v-5720043c="" data-value="13" class="flip-card__bottom"></b> <b data-v-5720043c="" data-value="14" class="flip-card__back"></b> <b data-v-5720043c="" data-value="14" class="flip-card__back-bottom"></b></span></span> <span data-v-5720043c="" class="hidden">сек.</span></div></div> <div class="flex flex-col gap-2"><p class="text-comment-1 text-primary-secondary">Будем разбирать тему</p> <p class="text-text-3 font-medium">Как отвечать на требования ИФНС</p></div> <span class="text-text-3 w-full inline-flex items-center gap-2 group transition px-4 py-2 tab:hover:bg-blue-2 tab:hover:bg-opacity-75 active:bg-blue-2 active:bg-opacity-75 active:border-primary-stroke active:shadow-inner disabled:bg-primary-light-stroke disabled:text-primary-disabled disabled:cursor-not-allowed bg-blue-2 rounded-full text-primary justify-center"><!---->
Записаться
<!----></span></a><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/b60c9e57663131d5578bd45d32483e54.jpg" to="/user/139233/" isonline="true"><a href="https://www.klerk.ru/user/139233/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216866"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54_002.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54_003.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/b60c9e57663131d5578bd45d32483e54.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <div class="absolute bg-green-4 rounded-full -bottom-0.5 -right-0.5 border-primary-white print:hidden z-9 w-3.5 h-3.5 border"></div></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/139233/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
kuznechov119m
</a> <time datetime="2024-05-15 20:43:32" class="min-w-9 text-badge text-primary-disabled">
18&nbsp;мин
</time></div> <!----></div></div> <a href="https://www.klerk.ru/buh/news/607256/#comment__1216866" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Не
знаю какие токены сейчас подходят для госторгов , но
сертифицированные недавно появились . В наличии два Рутокена которые
нельзя использовать , и ключ на них налоговая не запишет уже . </p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/607256/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Пользователи электронных подписей могут бесплатно получить нужное программное обеспечение
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/fd31e01699faf824632762b548976fba.png" to="/user/belyaeva/" isonline="true"><a href="https://www.klerk.ru/user/belyaeva/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216865"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/fd31e01699faf824632762b548976fba.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/fd31e01699faf824632762b548976fba_002.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/fd31e01699faf824632762b548976fba_003.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/fd31e01699faf824632762b548976fba.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/fd31e01699faf824632762b548976fba.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <div class="absolute bg-green-4 rounded-full -bottom-0.5 -right-0.5 border-primary-white print:hidden z-9 w-3.5 h-3.5 border"></div></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/belyaeva/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
Светлана Беляева
</a> <time datetime="2024-05-15 20:35:21" class="min-w-9 text-badge text-primary-disabled">
26&nbsp;мин
</time></div> <a href="https://www.klerk.ru/user/list/?positionAtWork=141" class="hover:text-blue-5 text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Генеральный директор
</a></div></div> <a href="https://www.klerk.ru/company/922/reviews/#comment__1216865" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Лариса, спасибо вам!</p></div></a> <!----> <a href="https://www.klerk.ru/company/922/reviews/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Учебно-консалтинговый центр «Разобраться в налогах»
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" is-premium="true" src="https://www.klerk.ru/ugc/userAvatar/ava.png" to="/user/2231555/"><a href="https://www.klerk.ru/user/2231555/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border bg-Brands-Premium w-10 h-10 border-2 border" id="activity-profile-1216864"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_006.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_004.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/ava.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg border-2"> <!----></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/2231555/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
dejure
</a> <time datetime="2024-05-15 20:30:56" class="min-w-9 text-badge text-primary-disabled">
30&nbsp;мин
</time></div> <a href="https://www.klerk.ru/user/list/?positionAtWork=170" class="hover:text-blue-5 text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Юрист
</a></div></div> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Либо предусмотреть доплату в виде разницы между средним заработком и окладом ? </p></div></a> <!----> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Особые условия труда
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/socialAvatar/7ba03a0a38550c60f14083efbdceda54.png" to="/user/larusaulyanova1699590566/" isonline="true"><a href="https://www.klerk.ru/user/larusaulyanova1699590566/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216863"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7ba03a0a38550c60f14083efbdceda54.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7ba03a0a38550c60f14083efbdceda54_003.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7ba03a0a38550c60f14083efbdceda54_002.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7ba03a0a38550c60f14083efbdceda54.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/socialAvatar/7ba03a0a38550c60f14083efbdceda54.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <div class="absolute bg-green-4 rounded-full -bottom-0.5 -right-0.5 border-primary-white print:hidden z-9 w-3.5 h-3.5 border"></div></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/larusaulyanova1699590566/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
larusaulyanova
</a> <time datetime="2024-05-15 20:26:43" class="min-w-9 text-badge text-primary-disabled">
35&nbsp;мин
</time></div> <!----></div></div> <a href="https://www.klerk.ru/company/922/reviews/#comment__1216863" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Привет!
Меня зовут Лариса, я живу в Москве , работаю генеральным директором, в
прошлом имею большой опыт управления бухгалтерией , и по сей день люблю
погружаться в вопросы бухгалтерского учета . Я проходила обучение в
учебном центре "Разобраться в налогах" в апреле- мае 2024г на курсе
"Налоговая оптимизация без рисков". В обучении мне понравилось :
краткость и емкость материала, все структурировано четко , без "воды",
затронуты самые актуальные темы по оптимизации на текущий момент
времени, все показано на практических примерах, с арбитражной практикой,
даны четкие разъяснения как пользоваться оптимизацией без рисков ,
название курса полностью соответствует содержанию, свободный доступ к
урокам 24/7 , закрепление материала было через итоговое тестирование ,
что для меня было очень удобно и комфортно , вопросы теста подобраны
очень удачно , я еще раз проработала материал под другим углом зрения.
Мне, как руководителю , было очень важно понять основные моменты , на
которые нужно обратить внимание при общении с главным бухгалтером, как
обезопасить компанию, какие вопросы проработать на будущее , и исправить
, что возможно, за прошлые периоды . Спасибо огромное Светлане Беляевой
и всей ее команде за полезный курс , отличную слаженную работу и
огромную пользу !!! Теперь я с вами!!! И каждый день узнаю много нового и
интересного в ваших чатах и соцсетях!!! Очень все профессионально и
качественно! Буду обязательно рекомендовать обучение в учебном центре
"Разобраться в налогах" своим коллегам и партнерам! С П А С И Б О за
возможности !!!</p></div></a> <!----> <a href="https://www.klerk.ru/company/922/reviews/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Учебно-консалтинговый центр «Разобраться в налогах»
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="div" is-expert="true" src="https://www.klerk.ru/ugc/expertAvatar/d949547d4460f449c6995307272f99d9.jpg" to="/user/2208671/"><div id="activity-profile-1216861" to="/user/2208671/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 border-2 border bg-yellow-6"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9_003.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9_002.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/expertAvatar/d949547d4460f449c6995307272f99d9.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg border-2"> <!----></div></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><h2 class="text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
Анна Илющенко
</h2> <time datetime="2024-05-15 20:15:00" class="min-w-9 text-badge text-primary-disabled">
46&nbsp;мин
</time></div> <h2 class="text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Эксперт Клерк.Консультаций
</h2></div></div> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Если
в локальном акте всё расписано, что должен делать работник, чтобы
получить определенные бонусы, то можно тогда только сделать ссылку на
этот документ и ознакомить с ним работника.</p></div></a> <!----> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Особые условия труда
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="div" is-expert="true" src="https://www.klerk.ru/ugc/expertAvatar/d949547d4460f449c6995307272f99d9.jpg" to="/user/2208671/"><div id="activity-profile-1216860" to="/user/2208671/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 border-2 border bg-yellow-6"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9_003.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9_002.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/expertAvatar/d949547d4460f449c6995307272f99d9.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg border-2"> <!----></div></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><h2 class="text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
Анна Илющенко
</h2> <time datetime="2024-05-15 20:13:44" class="min-w-9 text-badge text-primary-disabled">
48&nbsp;мин
</time></div> <h2 class="text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Эксперт Клерк.Консультаций
</h2></div></div> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Оплату
по среднему заработку вам указывать как раз не надо в трудовом
договоре. Вы это должны делать в силу законодательства. Возможно, вам
стоит рассмотреть вариант не просто сдельной оплаты, а установить
какой-то оклад работнику (из которого вы и будете по положению о среднем
заработке N922 считать ему заработок, так как у работника, видимо, не
будет других способов расчета среднего заработка) и прописать конкретные
показатели и объемы, которые вы планировали ввести в виде сдельщины и
называть это премией, бонусом, стимулирующей выплатой, как угодно. Но
критерии их начисления придется прописать.</p></div></a> <!----> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Особые условия труда
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/68e3c1ad6812fa912c746836e293e4f2.jpg" to="/user/1039588/"><a href="https://www.klerk.ru/user/1039588/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216859"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2_002.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2_003.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/68e3c1ad6812fa912c746836e293e4f2.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/1039588/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
fkmrf123
</a> <time datetime="2024-05-15 20:10:22" class="min-w-9 text-badge text-primary-disabled">
51&nbsp;мин
</time></div> <!----></div></div> <a href="https://www.klerk.ru/buh/news/607256/#comment__1216859" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Могу
ошибиться, однако ФНС здесь только как последователи, т.к. еще в
далеком 2005?? вашему слуге уже доводилось на "Госзакупках" работать с
этим ЭЦП.</p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/607256/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Пользователи электронных подписей могут бесплатно получить нужное программное обеспечение
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="div" is-expert="true" src="https://www.klerk.ru/ugc/expertAvatar/d949547d4460f449c6995307272f99d9.jpg" to="/user/2208671/"><div id="activity-profile-1216858" to="/user/2208671/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 border-2 border bg-yellow-6"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9_003.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9_002.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d949547d4460f449c6995307272f99d9.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/expertAvatar/d949547d4460f449c6995307272f99d9.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg border-2"> <!----></div></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><h2 class="text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
Анна Илющенко
</h2> <time datetime="2024-05-15 20:04:27" class="min-w-9 text-badge text-primary-disabled">
57&nbsp;мин
</time></div> <h2 class="text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Эксперт Клерк.Консультаций
</h2></div></div> <a href="https://www.klerk.ru/consultations/premia-razovaa-summoj-pri-rascete-otpusknykh-5237/" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Здравствуйте.</p></div></a> <!----> <a href="https://www.klerk.ru/consultations/premia-razovaa-summoj-pri-rascete-otpusknykh-5237/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Премия разовая суммой при расчете отпускных.
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/c29056547c45674db092893a2853b01a.png" to="/user/24153/"><a href="https://www.klerk.ru/user/24153/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216855"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c29056547c45674db092893a2853b01a.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c29056547c45674db092893a2853b01a_002.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c29056547c45674db092893a2853b01a_003.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/c29056547c45674db092893a2853b01a.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/c29056547c45674db092893a2853b01a.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/24153/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
klerk
</a> <time datetime="2024-05-15 19:56:00" class="min-w-9 text-badge text-primary-disabled">
1&nbsp;час
</time></div> <a href="https://www.klerk.ru/user/list/?positionAtWork=110" class="hover:text-blue-5 text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Главный бухгалтер
</a></div></div> <a href="https://www.klerk.ru/buh/news/606993/#comment__1216855" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>да ладно 😀</p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/606993/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Путин: выручка МТК должна вырасти в 7 раз
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" is-premium="true" src="https://www.klerk.ru/ugc/userAvatar/ava.png" to="/user/2231555/"><a href="https://www.klerk.ru/user/2231555/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border bg-Brands-Premium w-10 h-10 border-2 border" id="activity-profile-1216851"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_006.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_004.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/ava.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg border-2"> <!----></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/2231555/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
dejure
</a> <time datetime="2024-05-15 19:44:26" class="min-w-9 text-badge text-primary-disabled">
1&nbsp;час
</time></div> <a href="https://www.klerk.ru/user/list/?positionAtWork=170" class="hover:text-blue-5 text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Юрист
</a></div></div> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>В
таком случае можно ли в качестве оплаты указать оплату по среднему
заработку , но также использовать возможность премирования ,
предусмотренную локальным актом ? </p></div></a> <!----> <a href="https://www.klerk.ru/consultations/osobye-uslovia-truda-5211/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Особые условия труда
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/b60c9e57663131d5578bd45d32483e54.jpg" to="/user/139233/" isonline="true"><a href="https://www.klerk.ru/user/139233/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216848"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54_002.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54_003.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/b60c9e57663131d5578bd45d32483e54.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/b60c9e57663131d5578bd45d32483e54.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <div class="absolute bg-green-4 rounded-full -bottom-0.5 -right-0.5 border-primary-white print:hidden z-9 w-3.5 h-3.5 border"></div></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/139233/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
kuznechov119m
</a> <time datetime="2024-05-15 19:38:00" class="min-w-9 text-badge text-primary-disabled">
1&nbsp;час
</time></div> <!----></div></div> <a href="https://www.klerk.ru/buh/news/607256/#comment__1216848" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Насчёт
этого не знаю подробностей , когда НИ всё это затевала с переходом на
эти новые сертифицированные токены , то планировалось только у неё
возможность получения . Затем видимо поняли что с таким потоком не
справятся и продлили возможность аккредитованным организациям продолжать
продление .</p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/607256/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Пользователи электронных подписей могут бесплатно получить нужное программное обеспечение
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/68e3c1ad6812fa912c746836e293e4f2.jpg" to="/user/1039588/"><a href="https://www.klerk.ru/user/1039588/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216839"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2_002.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2_003.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/68e3c1ad6812fa912c746836e293e4f2.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/68e3c1ad6812fa912c746836e293e4f2.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/1039588/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
fkmrf123
</a> <time datetime="2024-05-15 19:15:36" class="min-w-9 text-badge text-primary-disabled">
1&nbsp;час
</time></div> <!----></div></div> <a href="https://www.klerk.ru/buh/news/607256/#comment__1216839" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>Подождите,
но ведь ЭЦП от ФНС не может быть применена, скажем в тех же целях, как
"Госторги", если верить тому, что пишут на других ресурсах, с одной
стороны.</p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/607256/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Пользователи электронных подписей могут бесплатно получить нужное программное обеспечение
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/ava.png" to="/user/2197730/"><a href="https://www.klerk.ru/user/2197730/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216819"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_006.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_004.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/ava.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/2197730/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
bizon33ru
</a> <time datetime="2024-05-15 18:28:10" class="min-w-9 text-badge text-primary-disabled">
2&nbsp;часа
</time></div> <!----></div></div> <a href="https://www.klerk.ru/buh/news/607492/#comment__1216819" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><p>ну да, государство опять на себя ничего не берет, кроме издевательств над работодателем</p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/607492/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
💥 Депутаты готовят большой пакет поправок в Трудовой кодекс
</a></article><article class="flex flex-col px-4 pt-3 pb-3 last:pb-0 gap-2 rounded-lg"><div class="flex gap-x-2 opinion items-center"><div><div class="relative" tag="NuxtLink" src="https://www.klerk.ru/ugc/userAvatar/d070c4e1ba796e5aa12ebc363f2166f5.jpg" to="/user/1024094/"><a href="https://www.klerk.ru/user/1024094/" class="relative relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-10 h-10 bg-primary-bg border" id="activity-profile-1216817"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d070c4e1ba796e5aa12ebc363f2166f5.webp" alt="" width="40" height="40" sizes="(min-resolution: 2.01dppx) 120px, (min-resolution: 1.01dppx) 80px, 40px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d070c4e1ba796e5aa12ebc363f2166f5_003.webp 120w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d070c4e1ba796e5aa12ebc363f2166f5_002.webp 80w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/d070c4e1ba796e5aa12ebc363f2166f5.webp 40w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/d070c4e1ba796e5aa12ebc363f2166f5.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></div></div> <div class="flex flex-col"><div class="flex items-center gap-x-2"><a href="https://www.klerk.ru/user/1024094/" class="text-primary hover:text-blue-5 transition-colors text-comment-1 font-medium truncate max-w-32 desktop-ml:max-w-44">
Arhimed0
</a> <time datetime="2024-05-15 18:23:49" class="min-w-9 text-badge text-primary-disabled">
2&nbsp;часа
</time></div> <a href="https://www.klerk.ru/user/list/?positionAtWork=110" class="hover:text-blue-5 text-badge text-primary-secondary max-w-42 truncate w-fit mt-1">
Главный бухгалтер
</a></div></div> <a href="https://www.klerk.ru/buh/news/606993/#comment__1216817" class="text-text-3 hover:text-blue-5 break-words max-w-full"><div class="comments-sm"><blockquote class="ql-new-blockquote"><p>Сами ведомства ее активно юзают</p></blockquote><p>То что ктоо-то активно юзает фсякими умными словечками вовсе не означает что он сам знает эти слова и значения этих слов</p></div></a> <!----> <a href="https://www.klerk.ru/buh/news/606993/" class="text-primary hover:text-blue-5 transition-colors w-fit break-words text-comment-1 line-clamp-2 font-medium max-w-full">
Путин: выручка МТК должна вырасти в 7 раз
</a></article></div><div class="ps__rail-x" style="left: 0px; bottom: 0px;"><div class="ps__thumb-x" tabindex="0" style="left: 0px; width: 0px;"></div></div><div class="ps__rail-y" style="top: 0px; height: 551px; right: 0px;"><div class="ps__thumb-y" tabindex="0" style="top: 0px; height: 125px;"></div></div></div> <div class="hidden"><!----></div></div></div></aside></div></div> <div id="luxup_lenta" data-cnt="1"><div id="lx_705416" data-cnt="1" class="__lxG__multi __lxG__multi_lx_705416"></div></div> <footer id="footer" class="print:hidden -z-1 mt-auto bg-primary print:hidden"><div data-fetch-key="LayoutsFooterUsers:0" class="flex flex-col phone-l:flex-row gap-4 phone-l:items-center justify-between p-4 tab-l:max-w-5xl tab-l:mx-auto"><div class="flex flex-col tab:flex-row gap-x-4 gap-y-2 flex-wrap tab:flex-nowrap tab:items-center overflow-hidden"><p class="text-text-3 text-primary-white whitespace-nowrap">
Пользователи онлайн:
</p> <div class="flex flex-col phone-m:flex-row gap-x-4"><div class="flex items-center"><ul class="flex flex-row"><li id="avatar-group-profile-101611" class="-ml-2 first:ml-0"><a href="https://www.klerk.ru/user/101611/" id="101611" class="relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-8 h-8 bg-primary border"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bd666bc4df452b75fd2b65148e68e162_003.webp" alt="Аватар пользователя 101611" width="32" height="32" sizes="(min-resolution: 2.01dppx) 96px, (min-resolution: 1.01dppx) 64px, 32px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bd666bc4df452b75fd2b65148e68e162_002.webp 96w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bd666bc4df452b75fd2b65148e68e162.webp 64w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/bd666bc4df452b75fd2b65148e68e162_003.webp 32w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/bd666bc4df452b75fd2b65148e68e162.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></li><li id="avatar-group-profile-6663" class="-ml-2 first:ml-0"><a href="https://www.klerk.ru/user/6663/" id="6663" class="relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-8 h-8 bg-primary border"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7e7fa7e72a3aea9937745fd15c2305d6_003.webp" alt="Аватар пользователя 6663" width="32" height="32" sizes="(min-resolution: 2.01dppx) 96px, (min-resolution: 1.01dppx) 64px, 32px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7e7fa7e72a3aea9937745fd15c2305d6.webp 96w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7e7fa7e72a3aea9937745fd15c2305d6_002.webp 64w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/7e7fa7e72a3aea9937745fd15c2305d6_003.webp 32w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/7e7fa7e72a3aea9937745fd15c2305d6.jpg" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></li><li id="avatar-group-profile-2094844" class="-ml-2 first:ml-0"><a href="https://www.klerk.ru/user/2094844/" id="2094844" class="relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-8 h-8 bg-primary border"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_005.webp" alt="Аватар пользователя 2094844" width="32" height="32" sizes="(min-resolution: 2.01dppx) 96px, (min-resolution: 1.01dppx) 64px, 32px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_003.webp 96w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_002.webp 64w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_005.webp 32w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/ava.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></li><li id="avatar-group-profile-1948191" class="-ml-2 first:ml-0"><a href="https://www.klerk.ru/user/1948191/" id="1948191" class="relative rounded-full flex-shrink-0 block border-transparent bg-origin-border w-8 h-8 bg-primary border"><img src="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_005.webp" alt="Аватар пользователя 1948191" width="32" height="32" sizes="(min-resolution: 2.01dppx) 96px, (min-resolution: 1.01dppx) 64px, 32px" srcset="%D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_003.webp 96w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_002.webp 64w, %D0%97%D0%B0%D0%BF%D0%BE%D0%BB%D0%BD%D0%B5%D0%BD%D0%B8%D0%B5%20%D0%B4%D0%B5%D0%BA%D0%BB%D0%B0%D1%80%D0%B0%D1%86%D0%B8%D0%B8%20%D0%BD%D0%B0%20%D0%A3%D0%A1%D0%9D%20%C2%AB%D0%94%D0%BE%D1%85%D0%BE%D0%B4%D1%8B%C2%BB%20%D0%B7%D0%B0%202023%20%D0%B3%D0%BE%D0%B4%20https%20__www.klerk.ru_buh_articles_597756__files/ava_005.webp 32w" loading="lazy" data-origin="https://www.klerk.ru/ugc/userAvatar/ava.png" class="w-full h-full object-cover rounded-full border-transparent flex-shrink-0 bg-primary-bg"> <!----></a></li></ul> <div class="hidden"><!----></div></div> <p class="users_count text-text-3 text-primary-disabled whitespace-nowrap">
и ещё
176 зарегистрированных и
<br class="phone-ms:hidden">
5&nbsp;427 гостей
<br class="hidden phone-ms:block">
сейчас на «Клерке»
</p></div></div> <a href="https://www.klerk.ru/user/list/?online=site" title="Пользователи Клерк.ру онлайн" class="px-4 py-2 phone-l:ml-auto flex items-center justify-center text-text-3 text-primary-white bg-black-3 hover:bg-blue-4 rounded-full transition whitespace-nowrap">
Посмотреть всех
</a></div> <div class="py-4 bg-black-4"><form class="flex flex-col tab:flex-row gap-4 tab-l:items-center font-sans px-4 mx-auto max-w-5xl"><h3 class="flex flex-col text-text-3 text-primary-white font-sans font-normal whitespace-nowrap"><span>Подпишись на рассылку</span> <span class="block phone-ms:whitespace-nowrap whitespace-normal">и узнавай о скидках заранее</span></h3> <div class="flex flex-col gap-y-2 w-full tab-l:mr-2"><div class="flex flex-col gap-y-2"><div class="relative w-full flex flex-col ui-input"> <input id="yjaAGBhHiLseeHkUo2MFkZSSfogYGXO8N0QF" type="email" title="" styles="fill" placeholder="Введите e–mail" autocomplete="email" pattern="[a-zA-Z0-9._\-]+@[a-zA-Z0-9._\-]+\.[a-zA-Z0-9_\-]+" required="required" class="border focus:outline-none focus-visible:outline-none w-full text-text-3 resize-none peer transition-all focus:placeholder:text-primary-disabled moz-input-outline-none rounded-lg bg-primary-white border-primary-light-stroke placeholder:text-primary-secondary hover:bg-primary-white hover:border-primary-secondary focus:border-blue-5 focus:bg-primary-white disabled:cursor-not-allowed disabled:placeholder:text-primary-disabled-pro disabled:text-primary-disabled py-2 text-text-3 pl-3 hide-date-placeholder " style="padding-right: 126.283px;"> <!----> <!----> <div class="right-3 top-1/2 -translate-y-1/2 absolute flex items-center gap-x-2"><!----> <!----> <button type="button" class="inline-flex items-center gap-2 group transition disabled:text-primary-disabled disabled:cursor-not-allowed text-blue-5 hover:text-blue-4 text-text-3 py-2 pr-3 -mr-3"><!---->
Подписаться
<!----></button> <!----> </div></div> <!----> </div> <!----></div> <div class="flex gap-2 items-center whitespace-nowrap"><span class="text-text-1 text-primary-white">
441&nbsp;778
</span> <span class="text-comment-1 text-primary-white">уже подписаны</span></div></form></div> <div class="px-4 py-6 tab-l:max-w-5xl tab-l:mx-auto flex flex-col gap-6"><div class="flex flex-col gap-6"><div data-index="0" data-name="line1" class="flex flex-col gap-2"><!----> <ul class="flex flex-wrap gap-x-4 gap-y-2 items-center leading-none"><li><a href="https://www.klerk.ru/premium3/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Подписка «Клерк.Премиум»</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/learn/catalog/refresher-courses/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Курсы повышения квалификации</span> <!----> <!----></a></li><li><a href="https://t.me/klerkpremuim" target="_self" class="flex gap-x-2 items-center v-focus-visible btn-sm btn-blue-5"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="telegram" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 496 512" class="text-text-2 svg-inline--fa fa-telegram"><path fill="currentColor" d="M248,8C111.033,8,0,119.033,0,256S111.033,504,248,504,496,392.967,496,256,384.967,8,248,8ZM362.952,176.66c-3.732,39.215-19.881,134.378-28.1,178.3-3.476,18.584-10.322,24.816-16.948,25.425-14.4,1.326-25.338-9.517-39.287-18.661-21.827-14.308-34.158-23.215-55.346-37.177-24.485-16.135-8.612-25,5.342-39.5,3.652-3.793,67.107-61.51,68.335-66.746.153-.655.3-3.1-1.154-4.384s-3.59-.849-5.135-.5q-3.283.746-104.608,69.142-14.845,10.194-26.894,9.934c-8.855-.191-25.888-5.006-38.551-9.123-15.531-5.048-27.875-7.717-26.8-16.291q.84-6.7,18.45-13.7,108.446-47.248,144.628-62.3c68.872-28.647,83.183-33.623,92.511-33.789,2.052-.034,6.639.474,9.61,2.885a10.452,10.452,0,0,1,3.53,6.716A43.765,43.765,0,0,1,362.952,176.66Z" class=""></path></svg> <span>Чат поддержки клиентов</span> <!----> <!----></a></li></ul></div><hr data-index="1" data-name="stroke" class="border-b border-t-black-3"><div data-index="2" data-name="line2" class="flex flex-col gap-2"><!----> <ul class="flex flex-wrap gap-x-4 gap-y-2 items-center leading-none"><li><a href="https://www.klerk.info/business/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Заказать рекламу</span> <!----> <!----></a></li><li><a href="https://t.me/KlerkBusiness" target="_self" class="flex gap-x-2 items-center v-focus-visible btn-sm btn-blue-5"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="telegram" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 496 512" class="text-text-2 svg-inline--fa fa-telegram"><path fill="currentColor" d="M248,8C111.033,8,0,119.033,0,256S111.033,504,248,504,496,392.967,496,256,384.967,8,248,8ZM362.952,176.66c-3.732,39.215-19.881,134.378-28.1,178.3-3.476,18.584-10.322,24.816-16.948,25.425-14.4,1.326-25.338-9.517-39.287-18.661-21.827-14.308-34.158-23.215-55.346-37.177-24.485-16.135-8.612-25,5.342-39.5,3.652-3.793,67.107-61.51,68.335-66.746.153-.655.3-3.1-1.154-4.384s-3.59-.849-5.135-.5q-3.283.746-104.608,69.142-14.845,10.194-26.894,9.934c-8.855-.191-25.888-5.006-38.551-9.123-15.531-5.048-27.875-7.717-26.8-16.291q.84-6.7,18.45-13.7,108.446-47.248,144.628-62.3c68.872-28.647,83.183-33.623,92.511-33.789,2.052-.034,6.639.474,9.61,2.885a10.452,10.452,0,0,1,3.53,6.716A43.765,43.765,0,0,1,362.952,176.66Z" class=""></path></svg> <span>Связаться с Клерк.Бизнес</span> <!----> <!----></a></li></ul></div><hr data-index="3" data-name="stroke" class="border-b border-t-black-3"><div data-index="4" data-name="line3" class="flex flex-col gap-2"><!----> <ul class="flex flex-wrap gap-x-4 gap-y-2 items-center leading-none"><li><a href="https://www.klerk.info/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>О проекте</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/buh/articles/594370/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Правила сайта</span> <!----> <!----></a></li><li><a href="https://www.klerk.info/editorial" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Редакция</span> <!----> <!----></a></li><li><a href="https://www.klerk.info/pr" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>PR-служба</span> <!----> <!----></a></li><li><a href="mailto:support@klerk.ru?Subject=%D0%9E%D0%B1%D1%80%D0%B0%D1%89%D0%B5%D0%BD%D0%B8%D0%B5 %D0%B2 %D1%81%D0%BB%D1%83%D0%B6%D0%B1%D1%83 %D1%82%D0%B5%D1%85%D0%BF%D0%BE%D0%B4%D0%B4%D0%B5%D1%80%D0%B6%D0%BA%D0%B8" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Тех.поддержка</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/mailing-lists/#/subscribes" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Рассылки</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/about/558/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><!----> <span>Экспорт</span> <!----> <!----></a></li></ul></div><div data-index="5" data-name="line4" class="flex flex-col gap-2"><!----> <ul class="flex flex-wrap gap-x-4 gap-y-2 items-center leading-none"><li><a href="https://www.klerk.ru/about/11541/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-disabled hover:text-blue-4 transition-colors text-text-3"><!----> <span>Использование материалов</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/about/331994/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-disabled hover:text-blue-4 transition-colors text-text-3"><!----> <span>Пользовательское соглашение</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/materials/" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-disabled hover:text-blue-4 transition-colors text-text-3"><!----> <span>Архив</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/about/518628/" target="_blank" rel="noopener" class="flex gap-x-2 items-center v-focus-visible text-primary-disabled hover:text-blue-4 transition-colors text-text-3"><!----> <span>Правила 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лицензия об образовательной деятельности №Л035-01218-23/00242909</span> <!----> <!----></a></li><li><a href="https://www.klerk.ru/sveden/" target="_blank" rel="noopener" class="flex gap-x-2 items-center v-focus-visible text-primary-disabled hover:text-blue-4 transition-colors text-text-3"><!----> <span>Сведения об образовательной организации</span> <!----> <!----></a></li></ul></div><div data-index="7" data-name="Подписывайтесь на соц.сети:" class="flex flex-col gap-2"><span class="text-text-3 text-primary-disabled">
Подписывайтесь на соц.сети:
</span> <ul class="flex flex-wrap gap-x-4 gap-y-2 items-center leading-none"><li><a href="https://vk.ru/klerkonline" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="vk" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 448 512" class="text-text-2 svg-inline--fa fa-vk text-primary-secondary"><path fill="currentColor" d="M31.4907 63.4907C0 94.9813 0 145.671 0 247.04V264.96C0 366.329 0 417.019 31.4907 448.509C62.9813 480 113.671 480 215.04 480H232.96C334.329 480 385.019 480 416.509 448.509C448 417.019 448 366.329 448 264.96V247.04C448 145.671 448 94.9813 416.509 63.4907C385.019 32 334.329 32 232.96 32H215.04C113.671 32 62.9813 32 31.4907 63.4907ZM75.6 168.267H126.747C128.427 253.76 166.133 289.973 196 297.44V168.267H244.16V242C273.653 238.827 304.64 205.227 315.093 168.267H363.253C359.313 187.435 351.46 205.583 340.186 221.579C328.913 237.574 314.461 251.071 297.733 261.227C316.41 270.499 332.907 283.63 346.132 299.751C359.357 315.873 369.01 334.618 374.453 354.747H321.44C316.555 337.262 306.614 321.61 292.865 309.754C279.117 297.899 262.173 290.368 244.16 288.107V354.747H238.373C136.267 354.747 78.0267 284.747 75.6 168.267Z" class=""></path></svg> <span>Вконтакте</span> <!----> <!----></a></li><li><a href="https://www.youtube.com/@klerk_ru" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="youtube" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 576 512" class="text-text-2 svg-inline--fa fa-youtube text-primary-secondary"><path fill="currentColor" d="M549.655 124.083c-6.281-23.65-24.787-42.276-48.284-48.597C458.781 64 288 64 288 64S117.22 64 74.629 75.486c-23.497 6.322-42.003 24.947-48.284 48.597-11.412 42.867-11.412 132.305-11.412 132.305s0 89.438 11.412 132.305c6.281 23.65 24.787 41.5 48.284 47.821C117.22 448 288 448 288 448s170.78 0 213.371-11.486c23.497-6.321 42.003-24.171 48.284-47.821 11.412-42.867 11.412-132.305 11.412-132.305s0-89.438-11.412-132.305zm-317.51 213.508V175.185l142.739 81.205-142.739 81.201z" class=""></path></svg> <span>Youtube</span> <!----> <!----></a></li><li><a href="https://t.me/kubklerk" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="telegram" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 496 512" class="text-text-2 svg-inline--fa fa-telegram text-primary-secondary"><path fill="currentColor" d="M248,8C111.033,8,0,119.033,0,256S111.033,504,248,504,496,392.967,496,256,384.967,8,248,8ZM362.952,176.66c-3.732,39.215-19.881,134.378-28.1,178.3-3.476,18.584-10.322,24.816-16.948,25.425-14.4,1.326-25.338-9.517-39.287-18.661-21.827-14.308-34.158-23.215-55.346-37.177-24.485-16.135-8.612-25,5.342-39.5,3.652-3.793,67.107-61.51,68.335-66.746.153-.655.3-3.1-1.154-4.384s-3.59-.849-5.135-.5q-3.283.746-104.608,69.142-14.845,10.194-26.894,9.934c-8.855-.191-25.888-5.006-38.551-9.123-15.531-5.048-27.875-7.717-26.8-16.291q.84-6.7,18.45-13.7,108.446-47.248,144.628-62.3c68.872-28.647,83.183-33.623,92.511-33.789,2.052-.034,6.639.474,9.61,2.885a10.452,10.452,0,0,1,3.53,6.716A43.765,43.765,0,0,1,362.952,176.66Z" class=""></path></svg> <span>КУБ</span> <!----> <!----></a></li><li><a href="https://t.me/klerkforum" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="telegram" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 496 512" class="text-text-2 svg-inline--fa fa-telegram text-primary-secondary"><path fill="currentColor" d="M248,8C111.033,8,0,119.033,0,256S111.033,504,248,504,496,392.967,496,256,384.967,8,248,8ZM362.952,176.66c-3.732,39.215-19.881,134.378-28.1,178.3-3.476,18.584-10.322,24.816-16.948,25.425-14.4,1.326-25.338-9.517-39.287-18.661-21.827-14.308-34.158-23.215-55.346-37.177-24.485-16.135-8.612-25,5.342-39.5,3.652-3.793,67.107-61.51,68.335-66.746.153-.655.3-3.1-1.154-4.384s-3.59-.849-5.135-.5q-3.283.746-104.608,69.142-14.845,10.194-26.894,9.934c-8.855-.191-25.888-5.006-38.551-9.123-15.531-5.048-27.875-7.717-26.8-16.291q.84-6.7,18.45-13.7,108.446-47.248,144.628-62.3c68.872-28.647,83.183-33.623,92.511-33.789,2.052-.034,6.639.474,9.61,2.885a10.452,10.452,0,0,1,3.53,6.716A43.765,43.765,0,0,1,362.952,176.66Z" class=""></path></svg> <span>Чат бухгалтеров</span> <!----> <!----></a></li><li><a href="https://t.me/buhjob" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="telegram" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 496 512" class="text-text-2 svg-inline--fa fa-telegram text-primary-secondary"><path fill="currentColor" d="M248,8C111.033,8,0,119.033,0,256S111.033,504,248,504,496,392.967,496,256,384.967,8,248,8ZM362.952,176.66c-3.732,39.215-19.881,134.378-28.1,178.3-3.476,18.584-10.322,24.816-16.948,25.425-14.4,1.326-25.338-9.517-39.287-18.661-21.827-14.308-34.158-23.215-55.346-37.177-24.485-16.135-8.612-25,5.342-39.5,3.652-3.793,67.107-61.51,68.335-66.746.153-.655.3-3.1-1.154-4.384s-3.59-.849-5.135-.5q-3.283.746-104.608,69.142-14.845,10.194-26.894,9.934c-8.855-.191-25.888-5.006-38.551-9.123-15.531-5.048-27.875-7.717-26.8-16.291q.84-6.7,18.45-13.7,108.446-47.248,144.628-62.3c68.872-28.647,83.183-33.623,92.511-33.789,2.052-.034,6.639.474,9.61,2.885a10.452,10.452,0,0,1,3.53,6.716A43.765,43.765,0,0,1,362.952,176.66Z" class=""></path></svg> <span>Бухджоб</span> <!----> <!----></a></li><li><a href="https://t.me/buhhanter" target="_self" class="flex gap-x-2 items-center v-focus-visible text-primary-white hover:text-blue-4 transition-colors text-text-3"><svg aria-hidden="true" focusable="false" data-prefix="fab" data-icon="telegram" role="img" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 496 512" class="text-text-2 svg-inline--fa fa-telegram text-primary-secondary"><path fill="currentColor" d="M248,8C111.033,8,0,119.033,0,256S111.033,504,248,504,496,392.967,496,256,384.967,8,248,8ZM362.952,176.66c-3.732,39.215-19.881,134.378-28.1,178.3-3.476,18.584-10.322,24.816-16.948,25.425-14.4,1.326-25.338-9.517-39.287-18.661-21.827-14.308-34.158-23.215-55.346-37.177-24.485-16.135-8.612-25,5.342-39.5,3.652-3.793,67.107-61.51,68.335-66.746.153-.655.3-3.1-1.154-4.384s-3.59-.849-5.135-.5q-3.283.746-104.608,69.142-14.845,10.194-26.894,9.934c-8.855-.191-25.888-5.006-38.551-9.123-15.531-5.048-27.875-7.717-26.8-16.291q.84-6.7,18.45-13.7,108.446-47.248,144.628-62.3c68.872-28.647,83.183-33.623,92.511-33.789,2.052-.034,6.639.474,9.61,2.885a10.452,10.452,0,0,1,3.53,6.716A43.765,43.765,0,0,1,362.952,176.66Z" class=""></path></svg> <span>Бухантер</span> <!----> <!----></a></li></ul></div></div> 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Свидетельство о регистрации СМИ ЭЛ № ФС 77 — 45931 от 22.07.2011
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По итогам 2023 года нужно сдавать декларацию по новой форме.\u003C\u002Fp\u003E\u003Cp\u003E\u003Cstrong\u003EИзменения технические\u003C\u002Fstrong\u003E. Например, уточнили штрихкоды. Скорректировали также даты в разделах 1.1 и 1.2. Поправки потребовались из-за того, что с 2023 года изменился срок уплаты налога при УСН из-за перехода на ЕНП.\u003C\u002Fp\u003E\u003Ch2\u003E\u003Cstrong\u003EСрок сдачи декларации на УСН Доходы за 2023 год\u003C\u002Fstrong\u003E\u003C\u002Fh2\u003E\u003Cp\u003EНалоговая декларация по УСН сдается один раз в год. Если этот день нерабочий, то срок подачи переносится на ближайший рабочий день (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-61-poradok-iscislenia-srokov-ustanovlennyh-zakonodatelstvom-o-nalogah-i-sborah\u002F#p_230\"\u003E\u003Cem\u003Eп. 7 ст. 6.1 НК\u003C\u002Fem\u003E\u003C\u002Fa\u003E). За 2023 год (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34623-nalogovaa-deklaracia\u002F#p_28011\"\u003E\u003Cem\u003Eп. 1 ст. 346.23 НК\u003C\u002Fem\u003E\u003C\u002Fa\u003E):\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eкомпании должны сдать декларацию не позднее 25.03.2024;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EИП — не позднее 25.04.2024.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv class=\"border border-primary-stroke\" data-type=\"emphasis\"\u003E\u003Cp\u003EБез ошибок заполнять декларацию по упрощенке научим на курсе \u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Flearn\u002Fevent\u002F48058\u002F?utm_source=klerkkontent&utm_medium=editor&utm_campaign=article&utm_content=product_2&utm_term=597756\"\u003E«Главный бухгалтер на УСН»\u003C\u002Fa\u003E. Вы узнаете, как правильно вести бухгалтерский и налоговый учет на этом режиме, формировать отчетность за работников, защищать бизнес перед ФНС и избегать многомиллионных штрафов. \u003C\u002Fp\u003E\u003Cp style=\"text-align: start\"\u003EСейчас вы можете купить курс \u003Cstrong\u003Eза 7 600 руб. вместо 28 600 руб.! \u003C\u002Fstrong\u003EВремя действия предложения ограничено!\u003C\u002Fp\u003E\u003Cp style=\"text-align: center\"\u003E\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fpay\u002F?eventId=48058&payType=card&utm_source=klerkkontent&utm_medium=editor&utm_campaign=article&utm_content=product_2&utm_term=597756\" class=\"exclude-link\"\u003E\u003Cspan data-type=\"custom-highlight\" class=\"bg-red-4 text-primary-white px-8 py-4 rounded-full inline-block\" style=\"border: 0px solid; box-sizing: border-box; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-pan-x: ; --tw-pan-y: ; --tw-pinch-zoom: ; --tw-scroll-snap-strictness: proximity; --tw-gradient-from-position: ; --tw-gradient-via-position: ; --tw-gradient-to-position: ; --tw-ordinal: ; --tw-slashed-zero: ; --tw-numeric-figure: ; --tw-numeric-spacing: ; --tw-numeric-fraction: ; --tw-ring-inset: ; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgba(59,130,246,.5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; --tw-blur: ; --tw-brightness: ; --tw-contrast: ; --tw-grayscale: ; --tw-hue-rotate: ; --tw-invert: ; --tw-saturate: ; --tw-sepia: ; --tw-drop-shadow: ; --tw-backdrop-blur: ; --tw-backdrop-brightness: ; --tw-backdrop-contrast: ; --tw-backdrop-grayscale: ; --tw-backdrop-hue-rotate: ; --tw-backdrop-invert: ; --tw-backdrop-opacity: ; --tw-backdrop-saturate: ; --tw-backdrop-sepia: ; display: inline-block; border-radius: 9999px; --tw-bg-opacity: 1; background-color: rgb(239 49 36\u002Fvar(--tw-bg-opacity)); padding: 1rem 2rem; --tw-text-opacity: 1; color: rgb(255 255 255\u002Fvar(--tw-text-opacity)); margin-bottom: 0.75rem; margin-top: 0.75rem;\"\u003EУспеть записаться!\u003C\u002Fspan\u003E\u003C\u002Fa\u003E\u003C\u002Fp\u003E\u003Cp style=\"text-align: start\"\u003EПосле обучения вы получите диплом на 256 ак. часов, который внесем в реестр Рособрнадзора ФИС ФРДО.\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Ch2\u003E\u003Cstrong\u003EКак заполнить декларацию УСН Доходы за 2023 год\u003C\u002Fstrong\u003E\u003C\u002Fh2\u003E\u003Cp\u003EПлательщики УСН с объектом «Доходы» должны заполнить в декларации:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eтитульный лист;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eраздел 1.1;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eраздел 2.1.1;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eраздел 2.1.2 (\u003Cem\u003Eзаполняют только плательщики торгового сбора\u003C\u002Fem\u003E);\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eраздел 3 (\u003Cem\u003Eесли плательщик получает целевое финансирование, другие целевые средства\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EПоследовательность заполнения декларации:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eраздел 2.1.1.;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eраздел 2.1.2;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eраздел 1.1;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eраздел 3;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eтитульный лист.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv data-type=\"advertising\"\u003E\u003Cdiv style=\"height: 0; margin: 0; padding: 0;\" class=\"clickio-content\"\u003E\u003C\u002Fdiv\u003E\u003C\u002Fdiv\u003E\u003Ch3\u003E\u003Cstrong\u003EЗаполнение раздела 2.1.1\u003C\u002Fstrong\u003E\u003C\u002Fh3\u003E\u003Cp\u003EДля заполнения раздела 1.1 необходимы данные раздела 2.1.1, поэтому начнем с него.\u003C\u002Fp\u003E\u003Cp\u003EВ с\u003Cstrong\u003Eтроке 101\u003C\u002Fstrong\u003E следует указать код признака применения налоговой ставки:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E«1» — если в течение всего налогового периода применялась ставка 6 процентов по \u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34620-nalogovye-stavki\u002F#p_27925\"\u003Eп. 1 ст. 346.20 НК\u003C\u002Fa\u003E или ставка, установленная законом субъекта РФ;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E«2» — если применялась ставка 8% (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34620-nalogovye-stavki\u002F#p_27928\"\u003E\u003Cem\u003Eп. 1.1 ст. 346.20 НК\u003C\u002Fem\u003E\u003C\u002Fa\u003E) с квартала, в котором доходы превысили 150 млн рублей, не превысив 200 млн рублей, и (или) средняя численность сотрудников превысила 100 человек, не превысив 130 человек.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EДенежные лимиты индексируются на коэффициент-дефлятор (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34613-poradok-i-uslovia-nacala-i-prekrasenia-primenenia-uprosennoj-sistemy-nalogooblozenia\u002F#p_27674\"\u003E\u003Cem\u003Eп. 4 ст. 346.13 НК\u003C\u002Fem\u003E\u003C\u002Fa\u003E). На 2023 год его значение — 1,257, а лимиты доходов — 188,55 млн руб. и 251,4 млн руб. соответственно (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F560338\u002F\"\u003E\u003Cem\u003Eприказ Минэкономразвития от 19.10.2022 № 573\u003C\u002Fem\u003E\u003C\u002Fa\u003E).\u003C\u002Fp\u003E\u003Cdiv class=\"bg-special-purple\" data-type=\"emphasis\"\u003E\u003Cp\u003EНа 2024 г. коэффициент составляет 1,329, а лимиты доходов — 199,35 млн руб. и 265,8 млн руб. соответственно (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F589693\u002F\"\u003E\u003Cem\u003Eприказ Минэкономразвития от 23.10.2023 № 73\u003C\u002Fem\u003E0\u003C\u002Fa\u003E);\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EВ строке 102 компании и ИП с сотрудниками выбирают признак налогоплательщика \u003Cstrong\u003E«1» \u003C\u002Fstrong\u003E(\u003Cem\u003EИП без работников ставят значение «2»\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003Cp\u003EДалее указываются показатели за I квартал, полугодие, 9 месяцев, год:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003Eв строках 110–113\u003C\u002Fstrong\u003E — сумма полученных доходов нарастающим итогом;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003Eв строках 120–123\u003C\u002Fstrong\u003E — ставка налога в процентах;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003Eв строке 124\u003C\u002Fstrong\u003E — обоснование применения ставки по закону субъекта РФ.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv class=\"bg-yellow-1\" data-type=\"emphasis\"\u003E\u003Cp\u003EВ первой части нужно указать значение из приложения № 5 к порядку заполнения декларации. Во второй части — номер, пункт и подпункт статьи закона субъекта РФ.\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EНа каждый из реквизитов нормы закона отведено четыре знака, заполнять их нужно слева направо. Если в реквизите меньше четырех знаков, свободные места слева от него следует нулями. Например, обоснование применения ставки по пп. 15.1 п. 3 ст. 2 закона субъекта РФ отражается так:\u003C\u002Fp\u003E\u003Cdiv class=\"table-wrapper\"\u003E\u003Ctable style=\"border-collapse: collapse; border-spacing: 0px; box-sizing: border-box; line-height: 1.5em; font-size: 13px; max-width: 100%;\"\u003E\u003Ccolgroup\u003E\u003C\u002Fcolgroup\u003E\u003Ctbody\u003E\u003Ctr\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E3\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E4\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E6\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E2\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E1\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E\u002F\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E2\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E0\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E3\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E1\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E5\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E.\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003Ctd colspan=\"1\" rowspan=\"1\"\u003E\u003Cp\u003E1\u003C\u002Fp\u003E\u003C\u002Ftd\u003E\u003C\u002Ftr\u003E\u003C\u002Ftbody\u003E\u003C\u002Ftable\u003E\u003C\u002Fdiv\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eв строках 130–133 — сумма исчисленных авансовых платежей (налога).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EСумма \u003Cstrong\u003Eавансового платежа за I квартал\u003C\u002Fstrong\u003E (\u003Cem\u003Eстрока 130\u003C\u002Fem\u003E) в общем случае исчисляется как произведение дохода за этот квартал (\u003Cem\u003Eстрока 110 раздела 2.1.1\u003C\u002Fem\u003E) и ставки налога (\u003Cem\u003Eстрока 120 раздела 2.1.1\u003C\u002Fem\u003E), деленное на 100.\u003C\u002Fp\u003E\u003Cp\u003EСумма\u003Cstrong\u003E авансового платежа за полугодие\u003C\u002Fstrong\u003E (\u003Cem\u003Eстрока 131\u003C\u002Fem\u003E) рассчитывается как произведение дохода (\u003Cem\u003Eисчисленного нарастающим итогом\u003C\u002Fem\u003E) за полугодие (\u003Cem\u003Eстрока 111 раздела 2.1.1\u003C\u002Fem\u003E) и ставки налога (\u003Cem\u003Eстрока 121 раздела 2.1.1\u003C\u002Fem\u003E), деленное на 100.\u003C\u002Fp\u003E\u003Cp\u003EСумма\u003Cstrong\u003E авансового платежа за 9 месяцев\u003C\u002Fstrong\u003E (\u003Cem\u003Eстрока 132\u003C\u002Fem\u003E) исчисляется как произведение дохода (\u003Cem\u003Eисчисленного нарастающим итогом\u003C\u002Fem\u003E) за 9 месяцев (\u003Cem\u003Eстрока 112 раздела 2.1.1\u003C\u002Fem\u003E) и ставки налога (\u003Cem\u003Eстрока 122 раздела 2.1.1\u003C\u002Fem\u003E), деленное на 100 (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F568048\u002F\"\u003E\u003Cem\u003Eписьмо ФНС от 03.02.2023 № СД-4-3\u002F1226@\u003C\u002Fem\u003E\u003C\u002Fa\u003E).\u003C\u002Fp\u003E\u003Cp\u003E\u003Cstrong\u003EСумма налога за налоговый период\u003C\u002Fstrong\u003E (\u003Cem\u003Eстрока 133\u003C\u002Fem\u003E) рассчитывается как произведение дохода (\u003Cem\u003Eисчисленного нарастающим итогом\u003C\u002Fem\u003E) за год (\u003Cem\u003Eстрока 113 раздела 2.1.1\u003C\u002Fem\u003E) и ставки налога (\u003Cem\u003Eстрока 123 раздела 2.1.1\u003C\u002Fem\u003E), деленное на 100.\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003Eв строках 140–143\u003C\u002Fstrong\u003E — выплаты, уменьшающие авансовые платежи (\u003Cem\u003Eналог\u003C\u002Fem\u003E) согласно \u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34621-poradok-iscislenia-i-uplaty-naloga\u002F#p_27979\"\u003Eп. 3.1 ст. 346.21 НК\u003C\u002Fa\u003E: страховые взносы, пособие по временной нетрудоспособности и так далее.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EУменьшить авансовые платежи (\u003Cem\u003Eналог\u003C\u002Fem\u003E) можно не больше чем на половину от их величины. Поэтому значение строки:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E140\u003C\u002Fstrong\u003E — не должно превышать 1\u002F2 от строки 130;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E141\u003C\u002Fstrong\u003E — 1\u002F2 от строки 131;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E142\u003C\u002Fstrong\u003E — 1\u002F2 от строки 132;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E143\u003C\u002Fstrong\u003E — 1\u002F2 от строки 133.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv class=\"bg-yellow-1\" data-type=\"emphasis\"\u003E\u003Cp\u003EИП без работников заполняют строки 140–143 с учетом особенностей. По этим строкам нужно отразить страховые взносы на ОПС и ОМС за себя, которые подлежат уплате в этом году. При этом на них не распространяется 50% ограничение на уменьшение налога (\u003Cem\u003Eавансового платежа\u003C\u002Fem\u003E). То есть они могут уменьшить их вплоть до нуля.\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EВ декларацию за 2023 год в данные строки можно включить взносы на ОПС и ОМС за себя, уплаченные \u003Cstrong\u003Eпосле 31.12.2022\u003C\u002Fstrong\u003E за расчетные периоды, предшествующие 2023 году. Учесть при этом следующее (\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34621-poradok-iscislenia-i-uplaty-naloga\u002F#p_27979\"\u003E\u003Cem\u003Eп. 3.1 ст. 346.21 НК\u003C\u002Fem\u003E\u003C\u002Fa\u003E\u003Cem\u003E, п. 5.11 \u003C\u002Fem\u003E\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F562666\u002F\"\u003E\u003Cem\u003EПорядка заполнения декларации по УСН\u003C\u002Fem\u003E\u003C\u002Fa\u003E):\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eзначение строки 140 не может превышать показатель строки 130;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eзначение строки 141 не может превышать показатель строки 131;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eзначение строки 142 не может превышать показатель строки 132;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eзначение строки 143 не может превышать показатель строки 133.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EВ строках \u003Cstrong\u003E113, 123, 133, 143\u003C\u002Fstrong\u003E нужно указать доходы за год, ставку и исчисленный по ней налог, а также величину, на которую уменьшаете налог за год. Если компания или предприниматель утратили право на УСН в течение года, значение этих данных должно совпасть с аналогичным показателем за последний отчетный период использования УСН.\u003C\u002Fp\u003E\u003Cp\u003EСледующим по очередности заполняют раздел 2.1.2.\u003C\u002Fp\u003E\u003Ch3\u003E\u003Cstrong\u003EЗаполнение раздела 2.1.2\u003C\u002Fstrong\u003E\u003C\u002Fh3\u003E\u003Cp\u003EЭтот раздел заполняют и включают в декларацию только упрощенцы с объектом налогообложения «Доходы», которые обязаны уплачивать \u003Cstrong\u003Eторговый сбор\u003C\u002Fstrong\u003E. В разделе необходимо привести расчет суммы торгового сбора, на которую можно уменьшить налог или авансовые платежи. В частности:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003Eв строках 110–113\u003C\u002Fstrong\u003E следует указать сумму доходов от деятельности, по которому компания уплачивает торговый сбор за I квартал, полугодие, 9 месяцев, год;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003Eв строках 130–133\u003C\u002Fstrong\u003E — сумму исчисленных с таких доходов авансовых платежей за I квартал, полугодие, 9 месяцев и налога за год;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003Eв строках 140–143\u003C\u002Fstrong\u003E — выплаты, относящиеся к данному виду деятельности и уменьшающие авансовые платежи (\u003Cem\u003Eналог\u003C\u002Fem\u003E) согласно \u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34621-poradok-iscislenia-i-uplaty-naloga\u002F#p_27979\"\u003Eп. 3.1 ст. 346.21 НК\u003C\u002Fa\u003E.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EУменьшить авансовые платежи (\u003Cem\u003Eналог\u003C\u002Fem\u003E) можно не больше чем на половину от их величины. Поэтому значение строки:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E140\u003C\u002Fstrong\u003E — не должно превышать 1\u002F2 от строки 130;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E141\u003C\u002Fstrong\u003E — 1\u002F2 от строки 131;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E142\u003C\u002Fstrong\u003E — 1\u002F2 от строки 132;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E143\u003C\u002Fstrong\u003E — 1\u002F2 от строки 133.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv class=\"bg-special-purple\" data-type=\"emphasis\"\u003E\u003Cp\u003EЕсли разд. 2.1.2 заполняет ИП без работников, то страховые взносы за себя, уменьшающие налог по торговой деятельности, в строках 140 — 143 также можно отражать без 50% ограничения (\u003Cem\u003Eп. 6.2 \u003C\u002Fem\u003E\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F562666\u002F\"\u003E\u003Cem\u003EПорядка заполнения декларации по УСН\u003C\u002Fem\u003E\u003C\u002Fa\u003E).\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EВ \u003Cstrong\u003Eстроках 150–153\u003C\u002Fstrong\u003E нужно отразить сумму торгового сбора, уплаченную в течение I квартала, полугодия, 9 месяцев, года.\u003C\u002Fp\u003E\u003Cp\u003EВ \u003Cstrong\u003Eстроках 160–163\u003C\u002Fstrong\u003E — сумму торгового сбора, на которую можно уменьшить авансовые платежи (\u003Cem\u003Eналог\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003Cp\u003EТорговый сбор может уменьшить авансовые платежи (\u003Cem\u003Eналог\u003C\u002Fem\u003E) максимум до нуля. Отрицательного значения быть не должно. В связи с этим значение строк 160–163 не может превышать разницу между авансовым платежом (\u003Cem\u003Eналогом\u003C\u002Fem\u003E), исчисленным со всех доходов организации (\u003Cem\u003Eстроки 130–133 раздела 2.1.1\u003C\u002Fem\u003E), и уменьшающими его выплатами, указанными в строках 140–143 раздела 2.1.1, в частности:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eстрока 160 не может превышать разницу строк 130 и 140 раздела 2.1.1;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eстрока 161 — разницу строк 131 и 141 раздела 2.1.1;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eстрока 162 — разницу строк 132 и 142 раздела 2.1.1;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eстрока 163 — разницу строк 133 и 143 раздела 2.1.1.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv class=\"bg-yellow-1\" data-type=\"emphasis\"\u003E\u003Cp\u003EТорговый сбор не может уменьшить авансовые платежи (\u003Cem\u003Eналог\u003C\u002Fem\u003E) больше чем на сумму исчисленных авансовых платежей (\u003Cem\u003Eналогов\u003C\u002Fem\u003E) с доходов от деятельности, по которой уплачивается торговый сбор (\u003Cem\u003Eстроки 130–133 раздела 2.1.2\u003C\u002Fem\u003E), за вычетом сумм выплат, указанных в строках 140–143 раздела 2.1.2.\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EВ связи с этим при заполнении строк 160–163 раздела 2.1.2 необходимо учитывать следующее:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eесли по итогам I квартала уплаченный торговый сбор (\u003Cem\u003Eстрока 150 раздела 2.1.2\u003C\u002Fem\u003E) меньше разницы строк 130 и 140 раздела 2.1.2 или равен ей, в строку 160 раздела 2.1.2 нужно перенести показатель строки 150 раздела 2.1.2. Авансовый платеж будет уменьшен на всю сумму торгового сбора.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EЕсли уплаченный торговый сбор (\u003Cem\u003Eстрока 150 раздела 2.1.2\u003C\u002Fem\u003E) больше этой разницы, значение строки 160 раздела 2.1.2 должно равняться разнице строк 130 и 140 раздела 2.1.2. Авансовый платеж за I квартал будет уменьшен на сумму торгового сбора в пределах этой разницы;\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eесли по итогам полугодия уплаченный торговый сбор (\u003Cem\u003Eстрока 151 раздела 2.1.2\u003C\u002Fem\u003E) меньше разницы строк 131 и 141 раздела 2.1.2 или равен ей, в строку 161 раздела 2.1.2 нужно перенести показатель строки 151 раздела 2.1.2.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EЕсли уплаченный торговый сбор (\u003Cem\u003Eстрока 151 раздела 2.1.2\u003C\u002Fem\u003E) больше этой разницы, значение строки 161 раздела 2.1.2 должно равняться разнице строк 131 и 141 раздела 2.1.2;\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eесли по итогам 9 месяцев уплаченный торговый сбор (\u003Cem\u003Eстрока 152 раздела 2.1.2\u003C\u002Fem\u003E) меньше разницы строк 132 и 142 раздела 2.1.2 или равен ей, в строку 162 раздела 2.1.2 нужно перенести показатель строки 152 раздела 2.1.2.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EЕсли уплаченный торговый сбор (\u003Cem\u003Eстрока 152 раздела 2.1.2\u003C\u002Fem\u003E) больше этой разницы, значение строки 162 раздела 2.1.2 должно равняться разнице строк 132 и 142 раздела 2.1.2;\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eесли по итогам года уплаченный торговый сбор (\u003Cem\u003Eстрока 153 раздела 2.1.2\u003C\u002Fem\u003E) меньше разницы строк 133 и 143 раздела 2.1.2 или равен ей, в строку 163 раздела 2.1.2 нужно перенести показатель строки 153 раздела 2.1.2.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EЕсли уплаченный торговый сбор (\u003Cem\u003Eстрока 153 раздела 2.1.2\u003C\u002Fem\u003E) больше этой разницы, значение строки 163 раздела 2.1.2 должно равняться разнице строк 133 и 143 раздела 2.1.2.\u003C\u002Fp\u003E\u003Cp\u003EЕсли налогоплательщик \u003Cstrong\u003Eутратил право на УСН в течение года\u003C\u002Fstrong\u003E, значение строки 163 должно совпасть с аналогичным показателем за последний отчетный период использования УСН, то есть со строкой 160, 161 или 162 в зависимости от того, какой из отчетных периодов является последним.\u003C\u002Fp\u003E\u003Cdiv data-type=\"advertising\"\u003E\u003Cdiv style=\"height: 0; margin: 0; padding: 0;\" class=\"clickio-content\"\u003E\u003C\u002Fdiv\u003E\u003C\u002Fdiv\u003E\u003Ch3\u003E\u003Cstrong\u003EЗаполнение раздела 1.1\u003C\u002Fstrong\u003E\u003C\u002Fh3\u003E\u003Cp\u003EДанный раздел необходимо заполнить следующим образом.\u003C\u002Fp\u003E\u003Cp\u003EВ \u003Cstrong\u003Eстроке 010\u003C\u002Fstrong\u003E следует указать код по ОКТМО муниципального образования, на территории которого налогоплательщик уплатил (\u003Cem\u003Eдолжен уплатить\u003C\u002Fem\u003E) авансовый платеж за I квартал.\u003C\u002Fp\u003E\u003Cp\u003E\u003Cstrong\u003EВ строках 030, 060, 090\u003C\u002Fstrong\u003E:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eнужно проставить прочерки, если в течение года компания не меняла инспекцию по причине смены местонахождения;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eуказать код по ОКТМО, по которому уплачивался (должны уплатить) авансовый платеж (\u003Cem\u003Eналог\u003C\u002Fem\u003E) за соответствующий период, если менялось местонахождение.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv class=\"bg-yellow-1\" data-type=\"emphasis\"\u003E\u003Cp\u003EВ разделе 1.1 нужно отразить авансовые платежи за I квартал, полугодие, 9 месяцев и сумму налога за год, которые должны быть уплачены (\u003Cem\u003Eдоплачены\u003C\u002Fem\u003E) в бюджет.\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003E\u003Cstrong\u003E1. Сумма авансового платежа за I квартал определяется так\u003C\u002Fstrong\u003E:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eдоход за I квартал (\u003Cem\u003Eстрока 110 раздела 2.1.1\u003C\u002Fem\u003E) х ставку налога (\u003Cem\u003Eстрока 120 раздела 2.1.1 \u002F 100\u003C\u002Fem\u003E) – выплаты, уменьшающие авансовый платеж (\u003Cem\u003Eстрока 140 раздела 2.1.1\u003C\u002Fem\u003E) – сумма торгового сбора (\u003Cem\u003Eстрока 160 раздела 2.1.2\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EВ строке 020 нужно указать сумму этого платежа.\u003C\u002Fp\u003E\u003Cp\u003E\u003Cstrong\u003E2. Сумма авансового платежа за полугодие определяется следующим образом\u003C\u002Fstrong\u003E:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eисчисленный авансовый платеж за полугодие (\u003Cem\u003Eстрока 131 раздела 2.1.1\u003C\u002Fem\u003E) — выплаты, уменьшающие авансовый платеж (\u003Cem\u003Eстрока 141 раздела 2.1.1\u003C\u002Fem\u003E) – сумма торгового сбора (\u003Cem\u003Eстрока 161 раздела 2.1.2\u003C\u002Fem\u003E) – авансовый платеж за I квартал (\u003Cem\u003Eстрока 020 раздела 1.1\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EРезультат отображают так:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eесли он больше нуля, то есть у компании авансовый платеж к уплате — в строке 040 указывают полученную сумму, а в строке 050 проставляют прочерки;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eесли он равен нулю, в строке 040 указывают «0», в строке 50 ставят прочерки;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eесли он меньше нуля, то есть авансовый платеж к уменьшению — в строке 050 указывают полученную сумму, а в строке 040 ставят прочерки.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003E\u003Cstrong\u003E3. Сумма авансового платежа за 9 месяцев определяется по формуле\u003C\u002Fstrong\u003E:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eисчисленный авансовый платеж за 9 месяцев (\u003Cem\u003Eстрока 132 раздела 2.1.\u003C\u002Fem\u003E1) — выплаты, уменьшающие авансовый платеж (\u003Cem\u003Eстрока 142 раздела 2.1.1\u003C\u002Fem\u003E) – сумма торгового сбора (\u003Cem\u003Eстрока 162 раздела 2.1.2\u003C\u002Fem\u003E) – авансовые платежи за I квартал и полугодие (\u003Cem\u003Eсумма строк 020, 040 раздела 1.1, уменьшенная на строку 050 раздела 1.1\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EПолученный результат нужно отразить так:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eесли он больше нуля (\u003Cem\u003Eавансовый платеж к уплате\u003C\u002Fem\u003E) — в строке 070 нужно указать полученную сумму, а в строке 080 проставить прочерки;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eесли он равен нулю, в строке 070 указать «0», в строке 080 проставить прочерки;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eесли он меньше нуля (\u003Cem\u003Eавансовый платеж к уменьшению\u003C\u002Fem\u003E) — в строке 080 указать полученную сумму, а в строке 070 проставить прочерки.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003E\u003Cstrong\u003E4. Сумма налога за год определяется следующим образом\u003C\u002Fstrong\u003E:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eисчисленный налог за налоговый период (\u003Cem\u003Eстрока 133 раздела 2.1.1\u003C\u002Fem\u003E) — выплаты, уменьшающие авансовый платеж (\u003Cem\u003Eстрока 143 раздела 2.1.1\u003C\u002Fem\u003E) – сумма торгового сбора (\u003Cem\u003Eстрока 163 раздела 2.1.2\u003C\u002Fem\u003E) – авансовые платежи за I квартал, полугодие и 9 месяцев (\u003Cem\u003Eсумма строк 020, 040, 070 раздела 1.1, уменьшенная на строки 050 и 080 раздела 1.1\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EПолученный результат нужно отразить так:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eесли он больше нуля (\u003Cem\u003Eналог к доплате\u003C\u002Fem\u003E) — в строке 100 указать полученную сумму, а в строке 110 проставить прочерки;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eесли он равен нулю, в строке 100 указать «0», в строке 110 проставить прочерки;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eесли он меньше нуля (\u003Cem\u003Eналог к уменьшению\u003C\u002Fem\u003E) — в строке 110 указать полученную сумму, а в строке 100 проставить прочерки.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv class=\"bg-special-purple\" data-type=\"emphasis\"\u003E\u003Cp\u003EСтроку 101 заполняют только индивидуальные предприниматели, уплатившие налог в связи с применением ПСН.\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EВ строке «Достоверность и полноту сведений, указанных на данной странице, подтверждаю» нужно поставить подпись и дату подписания.\u003C\u002Fp\u003E\u003Ch2\u003E\u003Cstrong\u003EЗаполнение титульного листа\u003C\u002Fstrong\u003E\u003C\u002Fh2\u003E\u003Cp\u003EТитульный лист нужно заполнять в соответствии с разделом II порядка заполнения декларации, утвержденного \u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F562666\u002F\"\u003Eприказом № ЕД-7-3\u002F958@\u003C\u002Fa\u003E.\u003C\u002Fp\u003E\u003Col\u003E\u003Cli\u003E\u003Cp\u003EВ полях \u003Cstrong\u003E«ИНН» и «КПП»\u003C\u002Fstrong\u003E нужно указать ИНН и КПП из свидетельства о постановке компании на учет в налоговом органе. ИП проставляют только ИНН в соответствии со свидетельством о госрегистрации.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«Номер корректировки»\u003C\u002Fstrong\u003E следует проставить «0—», если за год подается первичная декларация. В уточненной декларации нужно указать порядковый номер корректировки «1—», «2—» и так далее.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«Налоговый период (код)»\u003C\u002Fstrong\u003E необходимо проставить код согласно приложению № 1 к порядку заполнения декларации:\u003C\u002Fp\u003E\u003Col\u003E\u003Cli\u003E\u003Cp\u003Eкод 34 — в общем случае;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eкод 50 — если компания реорганизуется или ликвидируется и подает декларацию за последний налоговый период;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eкод 95 — если компания переходит на другой налоговый режим и подает декларацию за последний налоговый период использования УСН.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Fol\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«Отчетный год»\u003C\u002Fstrong\u003E нужно отразить год, за который подается декларация.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«Представляется в налоговый орган (код)»\u003C\u002Fstrong\u003E нужно привести четырехзначный код инспекции, в которую подается декларация. Узнать его можно в инспекции или при помощи онлайн-сервиса «Определение реквизитов ИФНС».\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«По месту нахождения (учета) (код)»\u003C\u002Fstrong\u003E следует привести код места представления декларации согласно приложению № 2 к порядку заполнения декларации:\u003C\u002Fp\u003E\u003Col\u003E\u003Cli\u003E\u003Cp\u003Eкод 210 — в общем случае;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eкод 215 — в случае реорганизации, когда декларацию за организацию-налогоплательщика подает ее правопреемник по месту своего нахождения.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Fol\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«Налогоплательщик»\u003C\u002Fstrong\u003E нужно прописать заглавными печатными буквами полное наименование организации или Ф.И.О. предпринимателя.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«Форма реорганизации (ликвидация) код»\u003C\u002Fstrong\u003E проставить (\u003Cem\u003Eсогласно приложению № 3 к порядку заполнения декларации\u003C\u002Fem\u003E):\u003C\u002Fp\u003E\u003Col\u003E\u003Cli\u003E\u003Cp\u003Eпрочерки — в общем случае;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eкод 0 — в случае ликвидации;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eкод 1, 2, 3, 5 или 6 — если произошла реорганизация и декларация подается за последний налоговый период.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Fol\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«ИНН\u002FКПП реорганизованной организации»\u003C\u002Fstrong\u003E нужно проставить:\u003C\u002Fp\u003E\u003Col\u003E\u003Cli\u003E\u003Cp\u003Eпрочерки — в общем случае;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EИНН и КПП, которые были присвоены организации до реорганизации по месту ее нахождения, если декларацию за нее подает правопреемник. В этом случае в верхней части титульного листа надо указать ИНН и КПП правопреемника (\u003Cem\u003Eп. 1.9 \u003C\u002Fem\u003E\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F562666\u002F\"\u003E\u003Cem\u003EПорядка заполнения декларации\u003C\u002Fem\u003E\u003C\u002Fa\u003E).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Fol\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003EВ поле \u003Cstrong\u003E«Номер контактного телефона»\u003C\u002Fstrong\u003E следует прописать номер телефона (\u003Cem\u003Eс указанием телефонного кода города, без пробелов, скобок, прочерков\u003C\u002Fem\u003E).\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Fol\u003E\u003Cp\u003EДалее указывается количество страниц декларации и листов подтверждающих документов.\u003C\u002Fp\u003E\u003Cp\u003EВ разделе «Достоверность и полноту сведений, указанных в настоящей декларации, подтверждаю» нужно выбрать:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E«1»\u003C\u002Fstrong\u003E — если достоверность и полноту сведений в декларации подтверждает руководитель организации;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Cstrong\u003E«2»\u003C\u002Fstrong\u003E — если их подтверждает уполномоченный представитель организации-налогоплательщика.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EДалее приводятся фамилия, имя и отчество лица, которое подписывает декларацию.\u003C\u002Fp\u003E\u003Cdiv class=\"bg-special-purple\" data-type=\"emphasis\"\u003E\u003Cp\u003EЕсли достоверность и полноту сведений в декларации удостоверяет представитель налогоплательщика, нужно указать наименование и реквизиты документа, которым подтверждены его полномочия.\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EТитульный лист подписывает лицо, удостоверяющее сведения, которые отражены в декларации. В поле рядом с подписью следует поставить дату подписания декларации.\u003C\u002Fp\u003E\u003Ch2\u003E\u003Cstrong\u003EОбразец и бланк декларации по УСН Доходы за 2023 год\u003C\u002Fstrong\u003E\u003C\u002Fh2\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003E\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fugc\u002Fattachments\u002Fpdf\u002Fdab8ac963a7b091a8124.pdf\"\u003EБланк декларации УСН за 2023 год\u003C\u002Fa\u003E;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003E\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fugc\u002Fattachments\u002Fpdf\u002F78046c7c5429166874f3.pdf\"\u003EОбразец заполнения декларации за 2023 год\u003C\u002Fa\u003E.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cdiv data-type=\"advertising\"\u003E\u003Cdiv style=\"height: 0; margin: 0; padding: 0;\" class=\"clickio-content\"\u003E\u003C\u002Fdiv\u003E\u003C\u002Fdiv\u003E\u003Ch2\u003E\u003Cstrong\u003EЗаполнение нулевой декларации на УСН Доходы\u003C\u002Fstrong\u003E\u003C\u002Fh2\u003E\u003Cp\u003EПри заполнении нулевой декларации необходимо учитывать следующее.\u003C\u002Fp\u003E\u003Ch3\u003E\u003Cstrong\u003EЗаполнение титульного листа\u003C\u002Fstrong\u003E\u003C\u002Fh3\u003E\u003Cp\u003EТитульный лист необходимо оформлять по общим правилам. Для нулевых деклараций в нем нет каких-либо особенностей.\u003C\u002Fp\u003E\u003Ch3\u003E\u003Cstrong\u003EЗаполнение раздела 1.1\u003C\u002Fstrong\u003E\u003C\u002Fh3\u003E\u003Cp\u003EВ разделе 1.1 необходимо проставить свой ОКТМО в обычном порядке, а в остальных показателях поставить прочерки.\u003C\u002Fp\u003E\u003Ch3\u003E\u003Cstrong\u003EЗаполнение раздела 2.1.1\u003C\u002Fstrong\u003E\u003C\u002Fh3\u003E\u003Cp\u003EВ разделе 2.1.1:\u003C\u002Fp\u003E\u003Cul\u003E\u003Cli\u003E\u003Cp\u003Eв \u003Cstrong\u003Eстроке 101\u003C\u002Fstrong\u003E следует указать «1» или «2» в зависимости от того, какую ставку применяет компания;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eв \u003Cstrong\u003Eстроке 102\u003C\u002Fstrong\u003E организации и ИП, которые платят зарплату и другие вознаграждения физлицам, ставят «1», ИП без работников — «2»;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eв\u003Cstrong\u003E строках 120–123\u003C\u002Fstrong\u003E необходимо указать ставку налога за каждый отчетный и налоговый период;\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eв \u003Cstrong\u003Eстроке 124\u003C\u002Fstrong\u003E нужно привести обоснование применения налоговой ставки, установленной законом субъекта РФ (\u003Cem\u003Eпри необходимости\u003C\u002Fem\u003E);\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003Cli\u003E\u003Cp\u003Eв остальных строках следует проставить прочерки.\u003C\u002Fp\u003E\u003C\u002Fli\u003E\u003C\u002Ful\u003E\u003Cp\u003EЭто относится и к \u003Cstrong\u003Eстрокам 140–143\u003C\u002Fstrong\u003E, где отражаются страховые взносы за работников (\u003Cem\u003EИП за себя\u003C\u002Fem\u003E), выплаты по временной нетрудоспособности и другие расходы согласно \u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fcdoc\u002Fview\u002Fnalogovyj-kodeks-rossijskoj-federacii-nk-rf\u002Fstata-34621-poradok-iscislenia-i-uplaty-naloga\u002F#p_27979\"\u003Eп. 3.1 ст. 346.21 НК\u003C\u002Fa\u003E.\u003C\u002Fp\u003E\u003Cdiv class=\"bg-special-purple\" data-type=\"emphasis\"\u003E\u003Cp\u003EТакие расходы надо отражать в декларации только в той сумме, в которой они уменьшают начисленный налог или авансовые платежи (\u003Cem\u003Eп. 5.11 \u003C\u002Fem\u003E\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Fdoc\u002F562666\u002F\"\u003E\u003Cem\u003EПорядка заполнения декларации\u003C\u002Fem\u003E\u003C\u002Fa\u003E).\u003C\u002Fp\u003E\u003C\u002Fdiv\u003E\u003Cp\u003EПоскольку начисленный налог и авансовые платежи равны нулю, то в \u003Cstrong\u003Eстроках 140–143\u003C\u002Fstrong\u003E не нужно отражать эти расходы, даже если они были.\u003C\u002Fp\u003E\u003Ch3\u003E\u003Cstrong\u003EЗаполнение раздела 2.1.2\u003C\u002Fstrong\u003E\u003C\u002Fh3\u003E\u003Cp\u003EВ\u003Cstrong\u003E строках 150–153\u003C\u002Fstrong\u003E раздела 2.1.2 нужно прописать суммы торгового сбора, уплаченные в отчетных (\u003Cem\u003Eналоговом\u003C\u002Fem\u003E) периодах.\u003C\u002Fp\u003E\u003Cp\u003EОни будут носить справочный характер и ни на какие другие показатели декларации не повлияют, поскольку нет начисленного налога (\u003Cem\u003Eавансовых платежей\u003C\u002Fem\u003E), который можно было бы уменьшить на торговый сбор.\u003C\u002Fp\u003E\u003Cp\u003EВ остальных строках раздела необходимо проставить прочерки.\u003C\u002Fp\u003E",underArticleText:"\u003Carticle class=\"advertising-text-block\"\u003E\r\n\u003Cdiv class=\"advertising-text-block__info\" style=\"background-color: #ffffff; display: flex; flex-direction: column; align-items: center; border: 1px solid #FFCF48; color: #000; box-shadow: 0 8px 12px 0 rgba(0,0,0,.08),0 2px 2px 0 rgba(0,0,0,.04);\"\u003E\r\n\u003Cdiv class=\"advertising-text-block__text\" style=\"width: 100%;\"\u003E\r\n\u003Cdiv class=\"advertising-text-block__text-wrap\" style=\"padding-left: 8px; padding-right: 8px; font-size: 18px;\"\u003E\r\n\u003Ch1 class=\"col-span-full tab:col-start-2 tab:col-end-12 desktop:col-start-3 desktop:col-end-11 text-title-5 tab:text-title-4 font-medium mb-2 px-4 tab:px-0\"\u003E☀️ Жаркие скидки: горячие онлайн-курсы &laquo;Клерка&raquo; за 4 290 рублей\u003C\u002Fh1\u003E\r\n\u003Cp\u003E&ndash;&nbsp;\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Flearn\u002Fevent\u002F50296\u002F?utm_source=klerk&amp;utm_medium=blockpost&amp;utm_campaign=rc00111&amp;utm_content=buh&amp;utm_term=14_05_2024\"\u003EБухгалтерия маркетплейса-2024: учет, налоги, 1С\u003C\u002Fa\u003E&nbsp;за&nbsp;\u003Cspan style=\"font-weight: 400;\"\u003E4 900 ₽ \u003Cspan style=\"text-decoration: line-through;\"\u003E16 000 ₽\u003C\u002Fspan\u003E\u003C\u002Fspan\u003E\u003C\u002Fp\u003E\r\n\u003Cp\u003E&ndash;&nbsp;\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Flearn\u002Fevent\u002F50347\u002F?utm_source=klerk&amp;utm_medium=blockpost&amp;utm_campaign=rc00111&amp;utm_content=buh&amp;utm_term=14_05_2024\"\u003EПрофессия бухгалтер с нуля: учет, налоги, 1С\u003C\u002Fa\u003E&nbsp;за&nbsp;4 900 ₽&nbsp;\u003Cspan style=\"text-decoration: line-through;\"\u003E18 990 ₽\u003C\u002Fspan\u003E\u003C\u002Fp\u003E\r\n\u003Cp\u003E&ndash;&nbsp;\u003Ca href=\"https:\u002F\u002Fwww.klerk.ru\u002Flearn\u002Fevent\u002F49914\u002F?utm_source=klerk&amp;utm_medium=blockpost&amp;utm_campaign=rc00111&amp;utm_content=buh&amp;utm_term=14_05_2024\"\u003EГлавбух на УСН: от учета и отчетности до 1С\u003C\u002Fa\u003E&nbsp;за&nbsp;4 900 ₽&nbsp;\u003Cspan style=\"text-decoration: line-through;\"\u003E15 950 ₽\u003C\u002Fspan\u003E\u003C\u002Fp\u003E\r\n\u003Cp\u003EБольше скидок вы найдете в каталоге👇🏻\u003C\u002Fp\u003E\r\n\u003Cp\u003E\u003Ca style=\"background-color: #316fee; display: block; border-radius: 100px; margin: 16px; max-width: 300px; padding: 16px; text-align: center; font-weight: bold; margin-left: auto; margin-right: auto; margin-top: 16px; color: #ffffff!important; text-decoration: none; border: 1px solid #ffffff;\" href=\"https:\u002F\u002Fwww.klerk.ru\u002Flearn\u002Fcatalog\u002Fonline-courses\u002F?utm_source=klerk&amp;utm_medium=blockpost&amp;utm_campaign=rc00111&amp;utm_content=buh&amp;utm_term=14_05_2024\"\u003EПерейти в каталог\u003C\u002Fa\u003E\u003C\u002Fp\u003E\r\n\u003C\u002Fdiv\u003E\r\n\u003C\u002Fdiv\u003E\r\n\u003C\u002Fdiv\u003E\r\n\u003C\u002Farticle\u003E",sources:{sourceLink:"\u002Fsources\u002F705\u002F",authorLink:{url:"https:\u002F\u002Fwww.v2b.ru",title:"Журнал «Время Бухгалтера»"}},authors:[{id:6759,fio:"Юлия Сыскова",url:"\u002Fauthor\u002F6759\u002F",who:g,authorCount:88}],attachments:[{id:7682,name:"02_Образец заполнения декларации за 2023 год",size:701746,type:X,url:"\u002Fugc\u002Fattachments\u002Fpdf\u002F78046c7c5429166874f3.pdf",downloads:113},{id:7683,name:"01_Бланк декларации УСН за 2023 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