{"id":1092,"date":"2025-12-01T14:26:37","date_gmt":"2025-12-01T11:26:37","guid":{"rendered":"https:\/\/www.businessabc.ru\/blog\/?p=1092"},"modified":"2025-12-01T15:32:20","modified_gmt":"2025-12-01T12:32:20","slug":"izmeneniya-v-nalogovom-zakonodatelstve-s-2026-goda-ili-dobro-pozhalovat-v-novuyu-realnost","status":"publish","type":"post","link":"https:\/\/www.businessabc.ru\/blog\/2025\/izmeneniya-v-nalogovom-zakonodatelstve-s-2026-goda-ili-dobro-pozhalovat-v-novuyu-realnost","title":{"rendered":"\u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435 \u0441 2026 \u0433\u043e\u0434\u0430 \u0438\u043b\u0438 \u0414\u043e\u0431\u0440\u043e \u043f\u043e\u0436\u0430\u043b\u043e\u0432\u0430\u0442\u044c \u0432 \u043d\u043e\u0432\u0443\u044e \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u044c."},"content":{"rendered":"\n<p 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\u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0418\u0442\u0430\u043a, \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0441 2026 \u0433\u043e\u0434\u0430:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0423\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u041d\u0414\u0421 \u2013 \u0441 20 \u0434\u043e 22%. \u0421\u0442\u0430\u0432\u043a\u0438 0%, 10%, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u041d\u0414\u0421 \u0434\u043b\u044f \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u0446\u0435\u0432 (5% \u0438 7%) \u0441\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u044b.<\/li>\n\n\n\n<li>\u0421\u043d\u0438\u0436\u0435\u043d \u043b\u0438\u043c\u0438\u0442 \u0434\u043b\u044f \u0418\u041f \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0423\u0421\u041d. \u0418\u041f \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0431\u0443\u0434\u0443\u0442 \u043f\u0440\u0438\u0437\u043d\u0430\u0432\u0430\u0442\u044c\u0441\u044f \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430\u043c\u0438 \u041d\u0414\u0421, \u0435\u0441\u043b\u0438 \u0432\u044b\u0440\u0443\u0447\u043a\u0430 (\u0434\u043e\u0445\u043e\u0434\u044b) \u043f\u0440\u0435\u0432\u044b\u0441\u0438\u043b\u0430:\n<ul class=\"wp-block-list\">\n<li>20 \u043c\u0438\u043b\u043b\u0438\u043e\u043d\u043e\u0432 \u0440\u0443\u0431\u043b\u0435\u0439 \u2013 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2025 \u0433\u043e\u0434\u0430<\/li>\n\n\n\n<li>15 \u043c\u0438\u043b\u043b\u0438\u043e\u043d\u043e\u0432 \u0440\u0443\u0431\u043b\u0435\u0439 \u2013 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2026 \u0433\u043e\u0434\u0430<\/li>\n\n\n\n<li>10 \u043c\u0438\u043b\u043b\u0438\u043e\u043d\u043e\u0432 \u0440\u0443\u0431\u043b\u0435\u0439 \u2013 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2027 \u0433\u043e\u0434\u0430 \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u0423\u043f\u0440\u043e\u0449\u0435\u043d\u0446\u0430\u043c \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0430 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0438\u0437\u043c\u0435\u043d\u0438\u0442\u044c \u0432\u044b\u0431\u0440\u0430\u043d\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 \u041d\u0414\u0421 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043f\u0435\u0440\u0432\u044b\u0445 12 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u2013 \u0442\u043e \u0435\u0441\u0442\u044c \u0435\u0441\u043b\u0438 \u0432\u044b \u0432\u0434\u0440\u0443\u0433 \u0432 \u043d\u0430\u0447\u0430\u043b\u0435 \u0433\u043e\u0434\u0430 \u043d\u0435\u0443\u0434\u0430\u0447\u043d\u043e \u0432\u044b\u0431\u0440\u0430\u043b\u0438 \u043e\u0441\u043d\u043e\u0432\u043d\u0443\u044e \u0441\u0442\u0430\u0432\u043a\u0443 \u041d\u0414\u0421 (22%), \u043c\u043e\u0436\u043d\u043e \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 \u043f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u0443\u044e, \u0438\u043b\u0438 \u043d\u0430\u043e\u0431\u043e\u0440\u043e\u0442. \u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043f\u043e\u043b\u044c\u0437\u0443 \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u041a \u0441\u043e\u0436\u0430\u043b\u0435\u043d\u0438\u044e, \u043f\u043e\u043a\u0430 \u043d\u0438\u0447\u0435\u0433\u043e \u043d\u0435 \u0438\u0437\u0432\u0435\u0441\u0442\u043d\u043e, \u0441\u043c\u043e\u0433\u0443\u0442 \u043b\u0438 \u0432\u043e\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u044d\u0442\u043e\u0439 \u043d\u043e\u0440\u043c\u043e\u0439 \u0442\u0435 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u0446\u044b, \u043a\u0442\u043e \u041d\u0414\u0421 \u043d\u0430\u0447\u0430\u043b \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0441 1 \u044f\u043d\u0432\u0430\u0440\u044f 2025 \u0433\u043e\u0434\u0430.<\/li>\n\n\n\n<li>\u041e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u043c \u0438 \u0418\u041f \u043d\u0430 \u0423\u0421\u041d \u0441 \u043e\u0431\u044a\u0435\u043a\u0442\u043e\u043c \u00ab\u0434\u043e\u0445\u043e\u0434\u044b \u043c\u0438\u043d\u0443\u0441 \u0440\u0430\u0441\u0445\u043e\u0434\u044b\u00bb \u0441 2026 \u0433\u043e\u0434\u0430 \u0440\u0430\u0437\u0440\u0435\u0448\u0438\u043b\u0438 \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043d\u0435 \u043f\u043e \u0437\u0430\u043a\u0440\u044b\u0442\u043e\u043c\u0443 \u043f\u0435\u0440\u0435\u0447\u043d\u044e, \u0430 \u0442\u043e\u0447\u043d\u043e \u0442\u0430\u043a \u0436\u0435, \u043a\u0430\u043a \u044d\u0442\u043e \u0434\u0435\u043b\u0430\u044e\u0442 \u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c. \u0412 \u0434\u0430\u043d\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0442\u0430\u043a\u0436\u0435 \u043d\u043e\u0441\u044f\u0442 \u043f\u043e\u043b\u043e\u0436\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440.<\/li>\n\n\n\n<li>\u041f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u0423\u0421\u041d \u0442\u0435\u043f\u0435\u0440\u044c \u0440\u0435\u0433\u0438\u043e\u043d\u044b \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u044e\u0442 \u0432 \u043f\u0440\u0435\u0434\u0435\u043b\u0430\u0445 \u0442\u0435\u0445 \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438 \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u044f\u043c, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u044b \u041f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c \u0420\u0424.<\/li>\n\n\n\n<li>\u041f\u043b\u043e\u0445\u0438\u0435 \u043d\u043e\u0432\u043e\u0441\u0442\u0438 \u0434\u043b\u044f \u0442\u0435\u0445 \u0418\u041f, \u043a\u0442\u043e \u0434\u043e\u043b\u0433\u0438\u0435 \u0433\u043e\u0434\u044b \u00ab\u0441\u0438\u0434\u0435\u043b\u00bb \u043d\u0430 \u043f\u0430\u0442\u0435\u043d\u0442\u0430\u0445. \u0422\u0435\u043f\u0435\u0440\u044c \u043e\u043d\u0438 \u0443\u0442\u0440\u0430\u0447\u0438\u0432\u0430\u044e\u0442 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u041f\u0421\u041d, \u0435\u0441\u043b\u0438 \u0432\u044b\u0440\u0443\u0447\u043a\u0430 (\u0434\u043e\u0445\u043e\u0434\u044b) \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c \u0433\u043e\u0434\u0430 \u043f\u0440\u0435\u0432\u044b\u0441\u0438\u043b\u0430:\n<ul class=\"wp-block-list\">\n<li>20 \u043c\u0438\u043b\u043b\u0438\u043e\u043d\u043e\u0432 \u0440\u0443\u0431\u043b\u0435\u0439 \u2013 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2025 \u0433\u043e\u0434\u0430<\/li>\n\n\n\n<li>15 \u043c\u0438\u043b\u043b\u0438\u043e\u043d\u043e\u0432 \u0440\u0443\u0431\u043b\u0435\u0439 \u2013 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2026 \u0433\u043e\u0434\u0430<\/li>\n\n\n\n<li>10 \u043c\u0438\u043b\u043b\u0438\u043e\u043d\u043e\u0432 \u0440\u0443\u0431\u043b\u0435\u0439 \u2013 \u043f\u043e \u0438\u0442\u043e\u0433\u0430\u043c 2027 \u0433\u043e\u0434\u0430 \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0445.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u041e\u0442\u043c\u0435\u043d\u0435\u043d\u0430 \u043b\u044c\u0433\u043e\u0442\u0430 (\u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u043f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u044b\u0445 \u0442\u0430\u0440\u0438\u0444\u043e\u0432) \u043f\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u043c \u0432\u0437\u043d\u043e\u0441\u0430\u043c \u0434\u043b\u044f \u0431\u043e\u043b\u044c\u0448\u0435\u0439 \u0447\u0430\u0441\u0442\u0438 \u043c\u0430\u043b\u043e\u0433\u043e \u0438 \u0441\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430. \u0422\u0435\u043f\u0435\u0440\u044c \u0432\u043c\u0435\u0441\u0442\u043e 15%, \u0441\u0442\u0430\u0432\u043a\u0430 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 30%. \u042d\u0442\u043e \u043c\u043d\u043e\u0433\u043e. \u041d\u0430\u0435\u043c\u043d\u044b\u0435 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0438 \u0442\u0435\u043f\u0435\u0440\u044c \u0431\u0443\u0434\u0443\u0442 \u043e\u0431\u0445\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0443 \u0435\u0449\u0435 \u0434\u043e\u0440\u043e\u0436\u0435.<\/li>\n\n\n\n<li>\u0420\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u0447\u0438\u043a\u0438 \u041f\u041e \u043e\u0442\u0441\u0442\u043e\u044f\u043b\u0438 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043d\u0435\u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u0435 \u041d\u0414\u0421 \u043a \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0430\u043c \u0441\u0432\u043e\u0435\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/li>\n\n\n\n<li>\u0414\u043b\u044f \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0449\u0438\u0445 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0418\u0422, \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 \u0432\u0437\u043d\u043e\u0441\u044b \u0442\u0430\u043a\u0436\u0435 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u044b \u2013 \u0442\u0435\u043f\u0435\u0440\u044c \u0442\u0430\u0440\u0438\u0444 7,6% \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u043a \u0432\u044b\u043f\u043b\u0430\u0442\u0430\u043c, \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0438\u043c \u043f\u0440\u0435\u0434\u0435\u043b\u044c\u043d\u0443\u044e \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u0443 \u0431\u0430\u0437\u044b (\u0432 2026 \u0433\u043e\u0434\u0443 \u044d\u0442\u043e 2979000 \u0440\u0443\u0431. \u043d\u0430 \u043a\u0430\u0436\u0434\u043e\u0435 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e), \u0432\u0441\u0435, \u0447\u0442\u043e \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043e \u0434\u043e \u044d\u0442\u043e\u0439 \u0441\u0443\u043c\u043c\u044b &#8211; \u0431\u0443\u0434\u0435\u0442 \u043e\u0431\u043b\u0430\u0433\u0430\u0442\u044c\u0441\u044f \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u043c\u0438 \u0432\u0437\u043d\u043e\u0441\u0430\u043c\u0438 \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 15%.<\/li>\n\n\n\n<li>\u041f\u043e\u0445\u043e\u0436\u0435, \u0447\u0442\u043e &#8220;\u043d\u0443\u043b\u0435\u0432\u043e\u0439&#8221; \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0439 \u0431\u043e\u043b\u044c\u0448\u0435 \u043d\u0435 \u0431\u0443\u0434\u0435\u0442. <br>\u0414\u0430\u0436\u0435 \u0435\u0441\u043b\u0438 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u044c \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u043d\u0435 \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0443\u044e \u043f\u043b\u0430\u0442\u0443, \u0438\u043b\u0438 \u0435\u0441\u043b\u0438 \u043e\u043d\u0430 \u043c\u0435\u043d\u044c\u0448\u0435 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u041c\u0420\u041e\u0422, \u043f\u0440\u0438\u0434\u0435\u0442\u0441\u044f \u043d\u0430\u0447\u0438\u0441\u043b\u044f\u0442\u044c \u0438 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435 \u0432\u0437\u043d\u043e\u0441\u044b \u0438\u0437 \u0440\u0430\u0441\u0447\u0435\u0442\u0430 \u041c\u0420\u041e\u0422.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u0414\u0430, \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043d\u0435 \u0441\u0430\u043c\u044b\u0435 \u043f\u0440\u0438\u044f\u0442\u043d\u044b\u0435. \u041d\u043e \u0432\u043f\u0435\u0440\u0435\u0434\u0438 \u0443 \u043d\u0430\u0441 \u0435\u0441\u0442\u044c \u0446\u0435\u043b\u044b\u0439 \u043c\u0435\u0441\u044f\u0446, \u0447\u0442\u043e\u0431\u044b \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c\u0441\u044f \u043a\u0430\u043a \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u043a \u043d\u043e\u0432\u043e\u043c\u0443 \u0433\u043e\u0434\u0443 \u0438 \u043a \u043d\u043e\u0432\u043e\u0439 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0417\u0430 \u044d\u0442\u043e \u0432\u0440\u0435\u043c\u044f \u043d\u0430\u0434\u043e \u0443\u0441\u043f\u0435\u0442\u044c \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0445 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 &#8211; \u043f\u043e\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0438 \u0432\u044b\u0431\u0440\u0430\u0442\u044c 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\u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f\u0445 \u043f\u043e \u0432\u044b\u0440\u0443\u0447\u043a\u0435 (\u0434\u043e\u0445\u043e\u0434\u0430\u043c) \u0434\u043b\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u043e\u0432, \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0410\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0443\u044e \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u0443\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f. \u0422\u0430\u043c, \u043a\u0430\u043a \u043c\u044b \u0437\u043d\u0430\u0435\u043c, \u043b\u0438\u043c\u0438\u0442 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0434\u043b\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d \u0441\u0443\u043c\u043c\u043e\u0439 \u0432 60 \u043c\u0438\u043b\u043b\u0438\u043e\u043d\u043e\u0432 \u0440\u0443\u0431\u043b\u0435\u0439 \u0432 \u0433\u043e\u0434, \u0447\u0442\u043e \u0432 \u0442\u0435\u043a\u0443\u0449\u0438\u0445 \u0440\u0435\u0430\u043b\u0438\u044f\u0445 \u0432\u044b\u0433\u043b\u044f\u0434\u0438\u0442 \u0434\u043b\u044f \u043c\u043d\u043e\u0433\u0438\u0445 &#8220;\u0441\u043f\u0430\u0441\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u043a\u0440\u0443\u0433\u043e\u043c&#8221; &#8211; \u044d\u0442\u043e \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0438\u0437\u0431\u0435\u0436\u0430\u0442\u044c \u0443\u043f\u043b\u0430\u0442\u044b \u041d\u0414\u0421 \u0432 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u043c, 2026, \u0438, \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e, \u0432 2027 \u0433\u043e\u0434\u0443. \u041e\u0434\u043d\u0430\u043a\u043e \u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u044c \u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u043e \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0435 \u043d\u0430 \u0410\u0423\u0421\u041d \u043c\u044b \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0435\u043c \u0442\u043e\u043b\u044c\u043a\u043e \u043f\u043e\u0441\u043b\u0435 \u0438\u0437\u0443\u0447\u0435\u043d\u0438\u044f \u0432\u0441\u0435\u0445 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u0439 \u0438 \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0435\u0439 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u044d\u0442\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0438, \u043a\u043e\u043d\u0435\u0447\u043d\u043e \u0436\u0435, \u043f\u043e\u0441\u043b\u0435 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0438 \u0432 \u0446\u0435\u043b\u043e\u043c \u043d\u0430 \u0432\u0430\u0448 \u0431\u0438\u0437\u043d\u0435\u0441.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442 \u0417\u0430\u043a\u043e\u043d\u0430 \u043e\u043f\u0443\u0431\u043b\u0438\u043a\u043e\u0432\u0430\u043d \u043f\u043e \u0441\u0441\u044b\u043b\u043a\u0435<br><a href=\"http:\/\/publication.pravo.gov.ru\/document\/0001202511280017?pageSize=100&amp;index=1\">http:\/\/publication.pravo.gov.ru\/document\/0001202511280017?pageSize=100&amp;index=1<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0422\u0430\u043a\u0436\u0435 \u043e\u0447\u0435\u043d\u044c \u0431\u043e\u043b\u044c\u0448\u043e\u0435 \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0432\u043d\u0435\u0441\u043b\u0438 \u0432 \u043f\u0435\u0440\u0432\u0443\u044e \u0447\u0430\u0441\u0442\u044c \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430, \u043d\u043e \u043e \u043d\u0438\u0445 \u043c\u044b, \u043d\u0430\u0432\u0435\u0440\u043d\u043e\u0435, \u0440\u0430\u0441\u0441\u043a\u0430\u0436\u0435\u043c \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e \u0438 \u0447\u0443\u0442\u044c \u043f\u043e\u0437\u0436\u0435. \u041e\u043d\u0438 \u043d\u0435 \u043d\u0430\u0441\u0442\u043e\u043b\u044c\u043a\u043e \u0447\u0443\u0432\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u044b \u0434\u043b\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0430.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041d\u0443 \u0447\u0442\u043e \u0436\u0435, \u0432 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\u0431\u0443\u0440\u043d\u043e \u043e\u0431\u0441\u0443\u0436\u0434\u0430\u043b\u0438\u0441\u044c \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u0434\u0432\u0430 \u043c\u0435\u0441\u044f\u0446\u0430, \u043d\u0435 \u0432\u0441\u0435 \u0438\u0437 \u043d\u0438\u0445 \u0431\u044b\u043b\u0438 \u043f\u0440\u0438\u043d\u044f\u0442\u044b \u0438\u043b\u0438 \u043f\u0440\u0438\u043d\u044f\u0442\u044b \u0432 \u043f\u0435\u0440\u0432\u043e\u043d\u0430\u0447\u0430\u043b\u044c\u043d\u043e\u043c \u0432\u0438\u0434\u0435. \u0417\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c \u0432\u0441\u0435-\u0442\u0430\u043a\u0438 \u043f\u043e\u0448\u0435\u043b <a href='https:\/\/www.businessabc.ru\/blog\/2025\/izmeneniya-v-nalogovom-zakonodatelstve-s-2026-goda-ili-dobro-pozhalovat-v-novuyu-realnost' 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