Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 29

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 32

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JRequest::clean() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 33

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 463

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 464

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 465

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 466

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 467

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /usr/www/users/lenagr/libraries/joomla/environment/request.php on line 468

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 35

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 38

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 39

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 46

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 47

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 50

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 53

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 54

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 57

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/import.php on line 58

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /usr/www/users/lenagr/index.php on line 31

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JObject in /usr/www/users/lenagr/libraries/joomla/base/object.php on line 57

Strict Standards: Non-static method JApplication::getInstance() should not be called statically in /usr/www/users/lenagr/libraries/joomla/factory.php on line 46

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically in /usr/www/users/lenagr/libraries/joomla/application/application.php on line 132

Strict Standards: Declaration of JSite::getRouter() should be compatible with & JApplication::getRouter($name = NULL, $options = Array) in /usr/www/users/lenagr/includes/application.php on line 377

Strict Standards: Declaration of JSite::getPathWay() should be compatible with & JApplication::getPathway($name = NULL, $options = Array) in /usr/www/users/lenagr/includes/application.php on line 377

Strict Standards: Declaration of JSite::getMenu() should be compatible with & JApplication::getMenu($name = NULL, $options = Array) in /usr/www/users/lenagr/includes/application.php on line 377

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/registry/registry.php on line 19

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Declaration of JSession::set() should be compatible with JObject::set($property, $value = NULL) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 737

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 19

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Warning: session_start(): Cannot send session cookie - headers already sent by (output started at /usr/www/users/lenagr/libraries/joomla/import.php:29) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 423

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Warning: session_start(): Cannot send session cache limiter - headers already sent (output started at /usr/www/users/lenagr/libraries/joomla/import.php:29) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 423

Warning: Cannot modify header information - headers already sent by (output started at /usr/www/users/lenagr/libraries/joomla/import.php:29) in /usr/www/users/lenagr/libraries/joomla/session/session.php on line 426

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/joomla/html/parameter.php on line 21

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Declaration of JRegistryFormatINI::objectToString() should be compatible with JRegistryFormat::objectToString(&$object) in /usr/www/users/lenagr/libraries/joomla/registry/format/ini.php on line 281

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JPluginHelper::importPlugin() should not be called statically in /usr/www/users/lenagr/index.php on line 41

Strict Standards: Non-static method JPluginHelper::_load() should not be called statically in /usr/www/users/lenagr/libraries/joomla/plugin/helper.php on line 92

Strict Standards: Non-static method JPluginHelper::_import() should not be called statically in /usr/www/users/lenagr/libraries/joomla/plugin/helper.php on line 97

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JFile::exists() should not be called statically in /usr/www/users/lenagr/plugins/system/socialloginandsocialshare.php on line 15

Strict Standards: Non-static method JPath::clean() should not be called statically in /usr/www/users/lenagr/libraries/joomla/filesystem/file.php on line 373

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JPlugin in /usr/www/users/lenagr/libraries/joomla/plugin/plugin.php on line 75

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Declaration of JEvent::update() should be compatible with JObserver::update() in /usr/www/users/lenagr/libraries/joomla/event/event.php on line 29

Strict Standards: Non-static method JLoader::load() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /usr/www/users/lenagr/libraries/loader.php on line 71

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Комментарий. Минфин считает, что налог с субсидий платить все же придется - Lenagro.ORG Сельское хозяйство Ленинградской области
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Главная Статьи Комментарий. Минфин считает, что налог с субсидий платить все же придется

Комментарий. Минфин считает, что налог с субсидий платить все же придется

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02.06.2011 10:21
На сайте Минсельхоза России опубликованы 6 писем Департамента налоговой и таможенно-тарифной политики Минфина. Документы представляют собой ответы на вопросы, с которыми сельхозпроизводители встречаются чаще всего в процессе финансовых взаимоотношений с государством.

Вот, скажем, вопрос о том, надо ли платить подоходный налог с субсидий, которые выдавались (и выдаются) решением региональных правительств владельцам личных подсобных хозяйств, производящим молоко. Ответ кажется однозначным: трактовать государственные субсидии как доход владельца ЛПХ или фермера вроде бы нелогично: государство в этом случае само себя облагает налогом. Плюс появляется дополнительная транзакция, на которую также тратятся бюджетные деньги.

Ан нет, ответ Департамента налоговой и таможенно-тарифной политики Минфина однозначен: «Оснований для освобождения от обложения налогом на доходы физических лиц сумм субсидий на возмещение части затрат на производство реализуемой получателями продукции животноводства, в частности, молока, в статье 217 Кодекса не содержится. В связи с этим вышеуказанные суммы подлежат обложению налогом на доходы физических лиц в общем порядке».

Или еще вопрос: можно ли считать вступительные, паевые или иные членские взносы пайщиков потребительского общества, которое применяет упрощенную систему налогообложения, доходом или нет?

Минфиновский департамент отвечает, что в соответствии со статьей 116 Гражданского кодекса Российской Федерации организации потребительской кооперации являются некоммерческими организациями. А согласно статье 346.15 Налогового кодекса Российской Федерации при применении организацией упрощенной системы налогообложения в составе доходов не учитываются доходы, предусмотренные статьей 251 Налогового кодекса.

251 статья Кодекса трактует всевозможные взносы и пожертвования как целевые поступления на содержание некоммерческих организаций и ведение ими уставной деятельности, объясняет Департамент налоговой и таможенно-тарифной политики Минфина РФ. И поэтому потребительское общество, применяющее упрощенную систему налогообложения, при определении налоговой базы не учитывает вступительные взносы, членские взносы, паевые взносы, пожертвования, а также отчисления на формирование резерва на проведение ремонта, капитального ремонта общего имущества, которые производятся его членами, сказано в разъяснительном письме.

Правомерно ли удержание подоходного налога со стоимости имущественного пая, который выплатили члену кооператива при выходе из него? Да, отвечает заместитель директора Департамента налоговой и таможенно-тарифной политики Минфина С.В. Разгулин, доход в виде стоимости пая, полученный при выходе из сельскохозяйственного производственного кооператива его членом, подлежит обложению налогом на доходы физических лиц на общих основаниях.

Сельскохозяйственное предприятие разместило часть денежных средств на депозитных счетах. Как квалифицировать доход от этого размещения – в составе доходов по основному виду деятельности, сельскохозяйственному, или в составе внереализационных доходов?

Согласно письму Департамента налоговой и таможенно-тарифной политики Минфина РФ получается, что размещение денежных средств на депозитных счетах – это деятельность, не связанная с реализацией произведенной сельскохозяйственной продукции. Поэтому доходы от такого размещения налогоплательщику следует учитывать в составе внереализационных доходов в соответствии с пунктом 6 статьи 250 Налогового кодекса и применять к ним общую ставку налога на прибыль организаций 20%.

Полностью с текстами разъяснительных писем Минфина можно ознакомиться на сайте www.AgroNews.ru в разделе «Документы».


Михаил Петров «Крестьянские ведомости»


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