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Правительство Чехии одобрило введение в стране налога в 7% для крупных технологических компаний, включая Google и Facebook, передает Reuters. Чтобы это решение вступило в силу, его должен поддержать парламент Чехии.

Как сообщили в министерстве финансов страны, налог должны будут платить компании с мировым оборотом от 750 млн евро в год и оборотом в Чехии от 3,9 млн евро в год. Новый налог не затронет компании с менее чем 200 тыс. пользователей. Объектом налогообложения станут доходы от таргетированной рекламы, цифровых маркетплейсов и продаж данных пользователей. Речь идет о доходах, полученных от деятельности компаний в Чехии.

Если законодательство о цифровом налоге вступит в силу в июне будущего года, то, по оценке чиновников, бюджет страны в 2020 году получит дополнительные 82 млн евро, а в последующие годы доходы от этого налога составят порядка 160 млн евро в год. При этом в правительстве Чехии допустили, что налог будет отменен в случае достижения глобального соглашения о налогах для крупных IT-компаний.

Напомним, Организация экономического сотрудничества и развития (ОЭСР) обратила внимание на несправедливое распределение налогов транснациональных технологических компаний еще в 2015 году. Выработка подходов к решению проблемы стала главной задачей плана G20 по противодействию размыванию налогооблагаемой базы (BEPS).

Сейчас в ОЭСР рассматривают три варианта решения проблемы. Первый заключается в том, чтобы обязать компании показывать часть прибыли в странах проживания пользователей, даже если у них там нет офиса. Однако тут встает вопрос определения доли прибыли, которая приходится на конкретную страну. Вторым вариантом предлагается признавать нематериальные активы как созданные в той стране, где работает компания. В этом случае власти смогут облагать налогом всю или часть прибыли от таких активов. Наконец, третий вариант заключается в том, чтобы определять степень экономического присутствия компании в стране в зависимости от размера выручки, наличия базы местных пользователей, поддержки сайта на национальном языке, онлайн-продаж и т.д. В этом случае доходы компаний с существенным экономическим присутствием могут быть обложены налогом.

Отдельные страны также стремятся решить проблему с недостаточным сбором налогов с IT-гигантов. Так, в 2018 году власти Евросоюза предложили ввести в ЕС цифровой налог с местной выручки цифровых гигантов. Первой страной, которая сделала это, стала Франция: новый налог платят компании, годовой оборот которых превышает 750 млн евро по всему миру и 25 млн евро во Франции. В Великобритании цифровой налог начнут взимать с апреля 2020 года, в Италии – с января 2021 года.

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