Об «упрощенке» за рюмкой чая. Наталия Морозова

1 ст. 346.20 НК РФ.

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      Подробнее в главе IV «Взносы».

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      Относится исключительно к плательщикам торгового сбора, применяющим УСН (объект налогообложения «Доходы»). При этом они заполняют раздел 2.1.2 декларации по УСН.

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      Там же, где и регистрировался. В Москве это МИФНС № 46.

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      Пункт 3 ст. 346.21 НК РФ.

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      Налоговый период – год.

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      Отчетный период – год.

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      Статья 346.23 НК РФ.

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      Строки 030, 040 и 050 декларации по УСН.

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