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Налогоплательщик вправе уплачивать ЕНВД по нескольким осуществляемым видам деятельности. При этом единый налог может рассчитываться с использованием соответствующего физического показателя в отношении каждого вида деятельности, в том числе показателя "количество работников, включая индивидуального предпринимателя". Минфин России разъяснил, как при расчете данного показателя учитывать численность административно-управленческого и общехозяйственного персонала.
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