Actions:

Action 1.

We decide to pay tax

Considering the "gray" specificity of the rental market, the decision regularly pay taxes from the delivery of real estate - a serious and thoughtful step for Earlier. The amount that will be transferred to the state, puts the leader before choosing: lose parts of income or increase the rent of residents?

The first path is passive and unprofitable, it is preferred by those who have gathered to pay taxes only from fear before the law. Option with increasing rental It is preferable for the property owner, however, this will require additional efforts. To rent an apartment by 10 - 13% more expensive than the market price, Earlier will have to offer the employer additional benefits. For example, high-quality cosmetic repairs, new furniture and an absolutely transparent deal with the participation of a professional realtor. In the long run, such a scheme is more profitable for all market participants - it will display a rental business on new levelwill make it safer and organized.

The official surrender of housing with the lease agreement and the payment of taxes protects all parties to the transaction with legal norms of Russian legislation. If the employer has caused damage to housing or disappeared without paying, the owner of the apartment can safely appeal to the court and collect damages. However, for this, he himself should be cleaned about the law - with informal delivery of housing or tax evasion should not count on the aid of the state.

Unfair tenants can blackmail Earlier, who did not pay the tax.

According to Article 122 of the Tax Code of the Russian Federation, the landlord, who gives housing over the gray scheme, must return the whole tax for the lease period and additionally pay 20% of this amount. In special cases of malicious evasion, the court can increase the penalty of up to 40%.

The first stage for honest ruler will be the conclusion of the lease agreement. To do this, it is worth inviting an experienced realtor who will check all the documents, and at the same time argues the tenant of the overestimated rent and the benefits of official hiring. A competent specialist can be found on any large real estate portal, for example, use the service of the site whereestotdom.ru.

Action 2.

We are determined with the taxation scheme

Today in Russia there are several options for taxing revenue from the rental of real estate. What scheme to choose, depends on the type of housing and the price of the transaction.

1. 1 Individual income tax (NDFL) - 13%

   This is the simplest and most common scheme, it suits the owners of the modest economy-class real estate, for which rent is an additional income option.

   For Russian citizens, tax is 13% of the amount of the rental annual fee. Foreigners who want to make money on their Russian property will have to pay 30%.

2. 2 Tax when registering the lessor as IP - 6%

   The owner of the real estate, which is seriously engaged in renting business, can register as an individual entrepreneur. This will allow it to significantly save on taxes - the amount of deductions will decrease from 13% for the individuality to 6% for IP. However, it is important to take into account that an individual entrepreneur will have to pay a lot of other contributions during the year: to the Pension Fund, to the Social Insurance Fund, to keep accounting and pay accounting services. Therefore, this scheme turns out to be truly advantageous only rich Earlings, which simultaneously give up a few expensive premium apartments. In this case, the savings from the preferential tax system can cover the costs of the activities of the IP.

3. 3 Purchase of rental patent - 6%

   This scheme is also designed for individual entrepreneurs. It is beneficial to the owners of the "profitable houses" - landlords that many apartments have been put up to the market. Tenting taxation is stipulated in Article 346 (para. 25.1.) NK RF. It allows you to pay in a treasury only 6% of the amount of annual income. Patent can be obtained on different times - From month to year. It is made up for a minimum 10 days before the conclusion of the transaction with the employer, if the owner of the housing already has the status of the IP.

The tax on the patent needs to pay at the place of registration of the apartment.

Action 3.

Thip the percentage of tax

Tax on revenue from rental properties is paid at the same time at the end of the tax period. Calculate the amount is easy, but it is better to do this in advance so that at the stage of determining the rent and the conclusion of the contract with the employer to understand, with which amount of money will have to part.

Example:

The monthly rent is 20,000 rubles. The owner of the apartment acts as individualSo it must be translated into a budget of 13% of its income.

20 000 rubles x 12 months \u003d 240,000 rubles annual income

To learn 13% of this amount, you need to dial the number 240,000 on the calculator, click the multiplication button "X", enter the desired percentage - 13 and press the percent designation button - "%". 240,000 × 13% \u003d 31 200.

Keep in mind - Tax Services may include in the main amount of income that the tax, utility payments for the apartment are calculated. This happens if the contract it was stated that the employer pays them independently and saves Earlier means.

Action 4.

Determine the amount of the required tax deduction

Good and law-abiding ranks not only have to pay the state - they are entitled to certain preferences. When calculating the amount of deductions to the budget, the Landlord can take advantage of a professional tax deduction. This amount reduces the total annual income from which the tax is calculated.

The owner of the rental real estate has the right to submit to deduct if during the year he had significant costs for the maintenance of the object - repairs in an apartment or utility payments. All spending must be confirmed documentary - to provide paid receipts into the tax authority or the contract with the repair team.

At the same time, an additional indicator is added to the formula for calculating the tax from income from the departure:

(Rental income - professional deduction) x% \u003d tax amount

Example:

Earlier, who gives his apartment for 20,000 rubles a month, receives an annual income of 240,000 rubles. His net tax at the same time is -31 200 rubles. However, during the year he paid 3,500 rubles of utility payments for its object, this is 42,000 rubles per year. Taking into account this circumstance, its tax will be: (240,000 - 42,000) x 13% \u003d 25740 rubles.

Action 5.

Submit Tax Declaration

Unlike salaries, which in most cases are automatically deducted from citizens' revenues monthly, the landlord must pay for the state from income from the delivery of housing, at the end of the tax period.

Earlier is obliged to fill out a 3-NDFL declaration. The necessary form, as well as a data program, can be downloaded on the Tax Inspectorate website. The document should reflect the amount of additional earnings of a citizen, information about the professional deduction and the amount of tax to pay. To the declaration you need to make a mandatory list of documents:

1. 1 A copy of the right-layering documents for real estate
2. 2 A copy of the contract of hires
3. 3 A copy of the paid receipts on the rent or a repair contract with the cost of work

The 3-NDFL Declaration is submitted to the tax authority at the taxpayer's local registration site from January 1 to April 30 of the next year.

Action 6.

We pay tax

The interaction circuit of Earlier and tax authorities consists of three stages: First, the declaration is filled and served, then it is checked by experts and approves the amount of tax, and only after that the property owner can list funds to the budget.

All stages of checking the declaration can be monitored on the tax inspection website in the personal account of the taxpayer, or to control the process of personal visits in state Institution. Information should be checked in three months. It is important to wait for the end of this process, because even the most attentive and conscientious taxpayer may allow an error in the calculations and inadvertently overstavuly or underestimated the amount of payments.

After the declaration is verified, the owner of the property should not delay the payment process. The tax on income from the delivery of housing must be transferred to the budget until July 15. It is important to understand: you pay for the deductions last year. For example, if earnings from rent received in 2013, the required amount should be paid until July 15, 2014. The easiest way to do is in the Sberbank branch.

Individuals do not need to pay taxes for rent if the apartment gives up under the contract for free use to close relatives or friends.

The owner of the real estate can simplify the scheme of taxation if the apartment passes is not a physical, but a legal entity. This may be a small firm that is looking for an object under the office, or the Rental Mediation Agency, with whom the owners of housing conclude a contract for confidential real estate management. In any case, when the tenant is Jurliso, it is he who will have to take on monthly tax deductions. Earlier will receive the amount of its "clean" earnings.

revenues from the delivery of real estate for rent tax account Will be treated with non-deactive income? We are registered in accounting policies: other income and expenses are formed on accounts 91.01 and 91.02.Desters from leasing property are formed on account 91.01. The costs associated with the delivery of property for rent are formed in proportion to the area of \u200b\u200bthose surrendered in rent of premises On account 91.02. The criterion of materiality should be carried out (paragraph 18.1 of the PBU9 / 99): if the income received for any activity is at least 5 percent of the total revenue, then it must be attributed to the main (income from implementation), if less 5 percent - to operating income (other incomes) .Odes from the delivery of the property for rent components of at least 5 percent of the total revenue are formed in accounts 90.01 "Revenue", and the corresponding costs associated with the rental of property are formed on account 90.02 "Sales cost »Русский For rent less than 5 percent of the total revenue, we take them to other income and in the profit declaration they pass on the line" non-revenue income ". Whether we take rental income to other income and whether fill in the return declaration correctly Does these income to non-dealerization?

No, not correct. The head has the right to independently determine the principle of reflection of income from the delivery of property for rent, income from ordinary activities or other receipts. It is necessary to proceed from the nature of the organization, the type of income and the conditions for their receipt. If renting is a separate activity ( rental plates Form a permanent income), then reflect the revenue on account 90. In the tax accounting, income from it must be recognized as part of revenue from sales. If renting is not a separate type of activity (rental payments form a periodic income), then reflect the revenue on account 91. In the tax accounting, reflect in the composition of non-degree income. It is necessary to consolidate in accounting policies for accounting purposes (p. 7 PBU 1/2008). Criteria of materiality is used to reflect the detail reflection of indicators in the reporting (paragraph 11 of PBU 4/99, paragraph 18.1 of PBU 9/99).

As the landlord reflect in accounting the transfer of property under the lease agreement

Situation: How to determine for accounting purposes, is the representation of the property for rent a separate type of activity of the organization or this is a one-time operation

In accounting, the organization has the right to independently recognize income, including from the delivery of property for rent, income from ordinary activities or other receipts. It is necessary to proceed from the nature of the organization, the type of income and the conditions for their preparation (for example, whether incoming rental payments are permanent or periodic income of the organization). This is stated in paragraph 4 of PBU 9/99. An organization can be consolidated in accounting policies for accounting purposes (paragraph 7 of PBU 1/2008). *

As the landlord reflect in accounting rental payments

Rent as a separate activity

If the provision of property for rent is a separate type of activity of the organization, then the amounts of rent take into account the income from ordinary activities (). At the same time, take the posting *:

Debit 62 (76) Credit 90-1
- Rental fees are calculated;

Debit 90-3 Credit 68 subaccount "Calculations on VAT"
- Accrued VAT from the amount of rent (if the organization's activities are subject to VAT).

Rental delivery is not a separate activity.

If the provision of property for rent is not a separate type of activity of the organization, then the amount of rent is included in other income (p. 7 PBU 9/99). In this case, check on to record *:

Debit 62 (76) Credit 91-1
- Rental fees are accrued.

As the landlord reflect for taxation rental payments. The organization applies general System Taxation

Revenue classification

Tax accounting of revenues in the amount of rent depends on whether the rental for organizing the main activity or not.

Situation: To what income when calculating the income tax attributes a fee received for the delivery of property for rent - to revenue from sales or non-deactive income

The income from the delivery of property for rent is non-realization, if not refers to sales revenues (clause 4 of Art. 250 Tax Code of the Russian Federation). The criterion is not provided for the criterion for assigning rental fees to the revenue from the implementation of the Tax Code of the Russian Federation. However, it contains a condition for incorporating expenses related to the rental of property for rent. So, if the organization gives property to a systematic basis, the costs of such activities are related to the implementation (sub. 1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Accordingly, the income from it must be recognized as a revenue from the implementation *.

Usually, help to confirm income are collected to obtain a large amount of consumer loan, for auto loan, mortgages.

To obtain the desired amount and confirmation of solvency, it is necessary to collect references confirming income.

Thus, to obtain the required amount of credit and confirmation of solvency, the borrower should collect references give the bank the opportunity to assess income - its size, frequency and constancy. And if the certificates confirming the ownership of property are increasingly or less understandable, the collection of certificates of confirmation additional income causes many complexity. For example, how to confirm the documented income from the delivery of property for rent? Specialists loans.ru offer to familiarize themselves with the legal aspects of obtaining a certificate of relevant requirements of the Bank.

What is the delivery of property for rent and when it will be income

Many transmit their property to temporary use to third parties. It can be a car or housing or other property, for example, free to relatives or acquaintances for a while pass the car or allow you to stay in the apartment, but more often the property is forced.

Only 10% of Russians are submitted to tax information about their additional income.

Uncompromising statistics argue that only 10% of Russians submit a declaration at the end of the year to the tax and declare the income received, the rest of the population does not want to advertise their income from taxes, which is a direct violation of tax legislation, but they will not argue with statistics.

Based on Art. 208.1.4 and Art. 209.1 of the Tax Code of the Russian Federation, the person leased movable and immovable property and receiving income from renting property is the landlord and is obliged to submit a declaration of income to the tax at the place of his registration during the reporting period of the year. The amount of income tax is calculated depending on the status of the taxpayer. A physical person pays 13% of the amount of income. Payment should be made until June 30, following the reporting.

Delivery of property for rent in compliance with the law

Although many and complain that concluding the lease agreement and receiving confirmed payments (payments are listed in any way, including postal and electronic translation of the rental funds, cash is issued by the act of receiving funds).

Officially registered additional income from rental departures is a confirmation for the bank.

Every year it is necessary to calculate income from rental, report to the state and pay the tax on the income. But when the property is leased on the basis of a concluded agreement, the landlord receives guarantees of the safety of its property within the framework of the concluded agreement and can expect to protect its interests in the legal field. The income that is received from the delivery of property for rent officially may be presented to the Bank to confirm solvency.

Property for rent unofficially

Unofficially (without a contract) Purchase property for rent and receiving income, but without reporting to the state, you are not only risking with your property by 100%, but also deprive yourself with the opportunity to operate with this income to obtain the desired loan amount.

Without reporting before the state - you have no chance of fully using your source of income, but there is an opportunity to be fined. If the revenues from the delivery of property for rent are revealed and recognized by the tax service, you can count on the recovery of the incomplete taxes and fines from 5% to 30% of the income amount.

Moreover, in case your income will be disclosed by the state tax service and recognized you can count on the recovery of incomplete taxes and fines from 5% to 30% of the income amount.

How to make black white?

As noted above, the "black" income will be fragile not long, tax services will not be dreamed and have their own sources of information. In order to have no problems with tax, it is better to translate its income on the legal basis, this can be done in the following ways:

• Every year to file a declaration and pay for the appropriate tax as an individual. How to calculate income from renting an apartment? It should be concluded with the tenant a property lease agreement, in which the deadlines will be denoted, the amount of monthly or quarterly payment, payment methods, the responsibility of the parties and the details of the parties to the contract participants. On the basis of the contract, you must submit an income declaration every year until April 15, indicating the amount of income received for the year. Submit to tax not only a declaration, but documents confirming your income. You must take into account and store all receipts and acts of receiving rental funds for rent, as all incomes must be confirmed documented. As well as contracts with tenants and applications to them. Interest rate on income for Piz. Persons - 13%. In the Bank to confirm the income from renting property, you provide your copy of the declaration and receipt of the tax payment.
• Every year to file a declaration and pay for the tax as an IP. Another decision to declare the owl income may be registered as an IP. Mandatory in this case when registering include this method of earnings in terms of activities. What gives registration as an IP? Firstly, this is a noticeable decline in the income tax amount: can be 15% of the difference income minus costs or 6% on income. If you have monthly major costs for the content of the property, then it will be appropriate to elect the first option if you basically receive income, without significant costs, it is better to elect the income tax system. Next, the procedure for concluding contracts, acceptance of payments and reporting is almost no different. The declaration is also provided to the tax annually on the same time. The difference is only in the system of calculating the amount of the tax, and the income is confirmed in this case are not a receipt, but the book of accounting for income and expenses of the PI. Receipts and other IDP documents are in case the tax expresses the desire to check the accuracy of the information submitted. The bank confirming the income will also provide the original declaration, receipt or p / p about the payment of tax, but, possibly the book of income accounting.

Significant information and confirmation documents are important for any bank. And even if you were offered to fill out a certificate of your income in the form of a bank, without documentary confirmation, the priority are documents for which you can estimate your real income: Help 2-NDFL, Declaration of income, receipt of tax pay, etc.

If an organization leases at the individual (non-IP) premises, it is in relation to this listed individuality. That is, it must calculate the NDFL from income in the form of rent, keep the tax when paying the income to the physical lance and transfer it to the budget (paragraph 2 of Art. 226, Art. 228 of the Tax Code of the Russian Federation). Shoot the NDFL payment on the landlord itself is impossible. And it does not matter that it will be recorded in the rental agreement with an individual. NDFL in any case should pay the tenant - an organization (a letter of the Ministry of Finance of Russia of August 27, 2015 No. 03-04-05 / 49369).

NDFL when renting

The accrual of NDFL from rent is made with each income payment by the Formula:

NDFL rate is equal to:

• if the landlord is a resident of the Russian Federation - 13%;
• if the landlord is a non-resident of the Russian Federation - 30%.

And the profit fee is listed as a minus withheld tax amount.

Payment of NDFL to the budget

By the organization, a tax is transferred to the budget no later than the day following the day of the payment of the rental feet (paragraph 6 of Art. 226 of the Tax Code of the Russian Federation).

CBK on personal income tax at lease - 182 1 01 02010 01 1000 110. That is, the same as when transferring personal income tax for employees of the organization.

Reporting when renting from the individual

On the Landlord-Fisselci you need to make a separate tax register on personal income tax and at the end of the year, in general, to file 2-NDFL certificate in IFTS. It needs to reflect income in the form of rent, the amount of the calculated, retained and listed in the budget of the NDFL.

Code of income in 2-NDFL when renting at the individual - 1400.

In addition, the information on the Landlord is included in the quarterly report 6-NDFL.

Insurance premiums when renting a premises from the individual

The amount paid by the rental fee by insurance premiums in the FFR, FSS and FFOMS is not subject to (paragraph 4 of Article 420 of the Tax Code of the Russian Federation).

NDFL from other payments for rent

If the Organization reimburses the licensers' cost of utility services, which depends on the actual consumption by the tenant and is taken into account on the meters (electricity, gas, water supply), then the recoverable amount of the total income of the individual is not. And, therefore, it is not necessary to hold ndfl with it (

Natalia Beresneva, lawyer
Natalia Troitskaya, RF Auditor
Group of Companies Telecom-Service IT

By carrying out entrepreneurial activities, almost all organizations face issues arising from the rental contracts of buildings, structures, premises concluded in connection with the implementation of industrial activities.

Legal regulation of rental relations is carried out primarily in accordance with the Civil Code of the Russian Federation (Civil Code of the Russian Federation).

Without going into a civil-law aspect, the following article will consider the features and specifics accounting and taxation of rental operations.

So, "under the rental agreement of the building or structure, the landlord undertakes to transfer the building or construction for temporary possession and use or to temporarily use (Art. 650 of the Civil Code of the Russian Federation). Recall that the newsletter of the Presidium of the Supreme Arbitration Court of the Russian Federation came out on June 1, 2000, it explained that the rules governing the issues of renting buildings and structures would equally apply to non-residential premises in the building.

Issues of registration of lease agreements, fortunately, are resolved quite definitely to date: the rental contracts of the premises concluded for a period of less than a year of state registration are not subject to. It is also not subject to state registration and lease law arising from contracts concluded for a period of less than a year (see the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of 16.02.2001 No. 59).

In the contract, the landlord and the tenant may indicate which expenses are carrying to maintain the leased premises in a suitable condition (overhaul, current). If there are no similar reservations in the contract, in accordance with the Civil Code of the Russian Federation (Art. 616), the obligations of overhaul are assigned to the landlord, and according to the current - on the tenant.

In addition, the parties can specify the obligations of utilities. We will specify that the utility services include heating, water supply, sewage, gas, electricity, hot water supply (water heating) and other (p. 11 letters of the Ministry of Finance of Russia dated 10.29.1993 No. 118 "On reflected in the accounting records of individual operations in housing and communal economy ").

As we will see in the future, the procedure for the distribution of responsibilities for maintaining rented property and carrying out costs on it is very important in terms of taxation, the proper design of the contract can further facilitate the accountants of life.

Accounting for income and expenses under the lease agreement

Accounting and taxation at the lessor

According to PBU 9/99 "Revenues of the Organization" (hereinafter referred to According to the lease agreement, revenues are revenues, the receipt of which is associated with this activity (rent). Accordingly, the revenue is reflected in the account 46 "Sales of products (works, services)" by the old account plan (account 90 "Sales" on a new account plan).

The reflection on the credit account 46 (90) is subject to lease proceeds and then when the organization's charter does not indicate that it carries out the rental of premises, buildings, structures, other property, but the criterion of materiality is achieved - the situation in which the amount of the amount obtained from rental operations to the amount of income from ordinary activities for the corresponding reporting period is at least five percent (see "Methodical recommendations on the procedure for the formation of indicators of the accounting reporting of organizations", approved by the Order of the Ministry of Finance of the Russian Federation of 28.06.2000 No. 60 ). Moreover, materiality criteria is the only one for the establishment of the reflection of certain income in the composition of income from ordinary activities or as part of non-revenue (operating income). Tax authorities are often resorted to the use of another criterion, namely, "regularity and systematics". However, neither "regular", on the "systematic" nature of the delivery of property for rent tax legislation does not provide for the criterion and grounds for attributing these revenues to the implementation of sales (see Decree of the Federal Arbitration Court for the Moscow District of December 26, 2000 No. AA-440 / 5420-00). In order to be generalized, we call the above version also a type of activity.

If renting is not a type of activity of the organization (including materiality criterion is not reached) - in accordance with PBU 9/99, rental revenues are for the organization of operational income. Their reflection is carried out on account 80 "profits and losses" (91 "Other income and expenses").

As for the costs associated with the content of the property being leased, their reflection in accounting also depends on whether the lease is a separate type of activity or not.

If the rental of property is leased is a type of activity of the organization, then the reflection of the relevant expenses is made in the account 20 "Basic Production".

In the case when revenues from renting property are reflected in the composition of operating income, it is necessary to pay attention to the following:

In accordance with paragraph 2.7. Instructions of the Russian RF of 15.06.2000 No. 62 "On the procedure for calculating and paying to the tax budget for enterprises and organizations" Revenues received from rental property are included in the income from non-dealerization operations together with other income from operations directly related With the production of products (works, services) and its implementation. Organizations in determining the final financial result, it is necessary to take into account the important circumstance that for the purposes of taxation of income from non-engineering (operating) operations should be reduced by the amount of expenses for these operations. *

The reflection in income and rental costs, as well as any other financial and economic operations, must be made on the assumption of the temporal certainty of the facts of economic activity (P.6 PBB 1/98 "Accounting Policy of the Organization", approved by the Order of the Ministry of Finance of the Russian Federation of 09.12.1998 № 60N; p.12 of PBU 9/99, paragraph 18 of PBU 10/99 "Expenses of organizations (hereinafter referred to as PBU 10/99), approved by the Order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. 33N). The need to apply the assumption of temporary definiteness in determining the indicators under the article "Revenues and expenses from non-deactive operations" was also confirmed in the letter of the GOC of the Russian Federation of August 30, 1996 No. VG-6-13 / 616 "on certain issues of accounting and reporting for tax purposes." At the same time, the GST of the Russian Federation indicates that a similar order should be applied in taxation.

IN this case The temporary certainty for the landlord is determined by the lease on the terms of the terms, form and procedure for calculating the lease. Accordingly, the landlord actually must reflect the rental income as the accrual (regardless of whether or not has been received for the corresponding period).

When calculating income tax, it is necessary to keep in mind the following: may two approaches when calculating income tax. The first approach is: to consider for tax purposes accrued non-degree income and not have any problems with fiscal bodies. The second approach: take into account the non-engineering income only after receiving the relevant rent. We confirm the possibility of the second approach.

According to paragraph 2 of Article 2 of the Law on Profit Tax Gross Profit is the amount of profits (loss) from the sale of products (works, services), fixed assets, other property of the enterprise and income from non-revenue operations, reduced to the amount of costs for these operations. Clause 6 of Article 2 of this Law it is determined that income (costs) from non-deactive operations includes income (expenses) from operations directly related to the production of products (works, services) and its implementation. Further, paragraph 13 of the provisions on the composition of the costs established that the final financial result (profit or loss) is composed of the financial result from the sale of products (works, services), fixed assets and other property of the enterprise and income from non-engineering operations reduced in the amount of expenses on these operations. At the same time, the procedure for determining the financial result from the sale of products (works, services) and the financial result from the implementation of fixed assets and income from non-engineering operations is poured. So revenue from the sale of products (works, services) is determined based on the chosen taxpayer of the accounting policy (as it is paid either as the products are shipped (execution of works, services) and presenting the buyer (customer) of settlement documents). The definition of a financial result on non-degree income (expenses) is not put in such a dependence.

Consequently, based on the concept of income taxing object, which contained in Article 2 of the mentioned law, in the tax base, in the composition of non-engineering income, includes only real incomes.

The possibility of a successful application of the outlined approach, when calculating income tax, can be confirmed by judicial practice, such as the Resolution of the Constitutional Court of the Russian Federation of October 28, 1999 No. 14-P, the Resolution of the FAS on SZOs of 20.11.2000. No. 56-8286 / 00.

With regard to the accounting of expenses related to the content of the property of the leased, we note only the following: Based on the definition of the taxation object of the income tax, the specified costs can be taken into account only after incorporation in the tax base of the appropriate non-degree income in the tax base (rental income).

With respect to the calculation of other taxes, we will stop short only on issues of calculating tax on users of roads. If we follow the provisions (clause 33.5) of the instructions of the Russian Federation of 04.04.2000 №59 "On the procedure for calculating and paying taxes entering road funds", regardless of how revenue revenue is reflected from renting property - as part of income on ordinary species Activities on account 46 (90) or as part of operating income in account 80 (91), this income for taxation purposes road roads It is considered as a revenue from "the implementation of services for renting property, including under the lease agreement (except for property in state and municipal property)." Although this approach of tax authorities cannot unambiguously agree, since, firstly, the provision of property for rent and the provision of services has a completely different legal nature, secondly, in cases where rent is not a common activity, as already indicated, revenues Considered as non-engineering.

Let us turn to the norms of Article 5 of the Law of the Russian Federation of October 18, 1991 No. 1759-1 "On Road Funds". In accordance with Article 5 of the Law, the object of taxation of taxes on road users is the amount of revenue from the sale of products (works, services) and the amount of the difference between the sale and purchase prices of goods implemented as a result of the preparation, supply and sales and trading activities. Neither Article 5 nor other norms of the law indicate that for the purpose of calculating tax on users of roads, the transfer of property for rent is considered as the implementation of relevant services.

In accounting, the revenue indicator from the sale of products (works, services), taken into account in the account 46 (90), is provided in line 010 forms No. 2 "Profit and Loss Statement".

Meanwhile, in accordance with paragraph 1 of Article 38 of the Tax Code of the Russian Federation, taxation facilities are not only operations for the sale of goods (works, services) and the cost of the goods being implemented (fulfilled services provided), but also income.

Analysis of the concept of "service" given in paragraph 5 of Article 38 of the Tax Code of the Russian Federation, allows us to conclude that the delivery of property for rent does not fall under this concept.

Delivery of property for rent for tax purposes can be recognized as a service only if there is a direct indication in a specific norm on a specific tax.

As follows from paragraph 1 of Article 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the tax Code.

According to Article 779 "Agreement of compensated provision of services" chapter 39 "Compensated provision of services" of the Civil Code of the Russian Federation under the service means committing certain actions or implementation of certain activities. Such actions (activities) include communication services, medical, veterinary, auditing, consulting, information services, training services, tourist services and other.

The service for tax purposes is also recognized (paragraph 5 of article 38 of the Tax Code of the Russian Federation).

The rental of property for rent in the Civil Code of the Russian Federation is seen as a completely different, independent type of obligations, along with buying and selling, changing, donation, rent, in a row, etc.

As already mentioned, according to Article 606 of the Civil Code of the Russian Federation under the lease agreement (property hiring), the Lessor (Moderator) undertakes to provide a tenant (tenant) property for temporary possession and use or temporary use.

The various legal nature and objectives of the contract of compensated provision of services and the contract for renting property are obvious.

Upon compensated service, the organization providing services should be carried out by the Action Agreement (Activities) and precisely for the implementation of these actions (activities) payment is made.

When renting property for rent, the landlord transmits property to temporary use, but the fee received by them is the fee for the use of this property by the tenant during a period of time defined in the contract, and not for the transfer of property, that is, the execution of the landlord of action (activities) on property transfer.

Thus, in the absence of a law on a specific tax or in part of the second Tax Code of the Russian Federation, the norms providing for the assignment of the property for rent to services or the inclusion in the taxable base of the rental fees (income from property rental), recognition of the transfer of property to the rental service, and the amounts Rental fee - revenue from the implementation of services by a bypass act contradicts the law on taxes. Consequently, relying on legitimate grounds, it can be concluded that the instruction expandingly determines the tax object of taxes on automobile road users and, as a result, the grounds for taxing on users of roads by income from providing property for rent, not included in the composition of operating income. With judicial resolution of the dispute, in accordance with Article 11 of the APC RF, the Arbitration Court, established the inconsistency of the State Body Act, the local government, the law of the law, including the edition of it with the excess of authority, decides in accordance with the law.

Accounting and taxation at the tenant

When renting premises for industrial needs, the tenant can attribute the rent for the cost of production in accordance with paragraphs. h) paragraph 2 "provisions on the composition of the cost of production and sales of products (works, services) included in the cost of production (works, services), and on the procedure for the formation of financial results taken into account in income tax" (hereinafter referred to approved by the Government Decree of 05.08.1992 No. 552.

At the same time, the leaser must keep in mind the following:

The cost of the tenant for rent (if it is not a lease from an individual) is taken into account, as a rule, on account 26 "general expenses".

Rent non-residential premises In individuals who are not individual entrepreneurs for a tenant is an operation is not profitable. This conclusion is based on the position of fiscal bodies and, in particular, set out in the MNS letter of the Russian Federation of 11.04.2000 No. VG-6-02 / [Email Protected], as well as the letter of the Gni in Moscow dated 09.09.1998 No. 30-08 / 27466. This position may adhere to the taxpayer who does not want to defend the legality of a different position in courts. How do we justify your position by Mytari?

In accordance with PP. e) and h) clause 2 of the composition of costs for the purpose of calculating income tax, to the cost of maintenance of the production process include the costs of maintaining the main production facilities in working condition (expenses for technical inspection and care, on the current, secondary and overhaul ), as well as the rental fee of individual objects of the main production facilities.

Orders of the Presidium of the Supreme Arbitration Court of 27.02.1996 No. 2299/95 and on June 25, 1996 No. 3652/95 It is indicated that the principal industrial funds do not include the property of individuals who are not entrepreneurs.

Given the foregoing, the expenses of the tenant for rent and the content of non-residential premises obtained from an individual who is not an entrepreneur are not related to the cost of production (works, services) of the tenant, taken into account for tax purposes.

However, there are currently precedents of making decisions by arbitration courts, according to which it does not matter who is a landlord of property: an individual, legal or individual entrepreneur.

Indeed, the Resolution of the Supreme Arbitration Court of the Russian Federation №№ 2299/95 and 3652/95 were made on the basis of the "Accounting Regulations and Reporting in Russian Federation", Approved by order of the Ministry of Finance of the Russian Federation of 03/20/1992 No. 10 and" Regulations on the procedure for accrualing depreciation deductions on fixed assets in the national economy ", approved by the USSR State District, the USSR Ministry of Finance, State Bank of the USSR, State Committee VG-21-d / 144 / 17-24 / 4-73. Currently, the "Regulation on accounting and reporting in the Russian Federation" approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34N, (as amended by the orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, from 24.03.2000 No. 31N).

Position №34n and PBU 6/01 "Accounting for fixed assets" (including the previously active PBU 6/98 of 03.09.1997 No. 65n), approved by the Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n binds the assignment of material and real values The main production facilities with the possibility of their use in carrying out entrepreneurial activities as a means of labor for a long time in the field of material production and in the non-productive sphere.

At the same time, neither in the law of the Russian Federation "On the income tax of enterprises and organizations", nor in other legislation on taxes there is no direct indication that the leased property can be recorded as a major means only if this property was taken into account in Such quality for the landlord is another taxpayer.

The legislation on taxes and fees is not due to the possibility of inclusion in the costs (attributable for the cost of production, works, services) the costs of maintaining the main production funds in the working condition, how this agent was taken into account from the landlord - another taxpayer. The legal status of the landlord (legal or individual, an individual with an entrepreneur status or without such) also does not matter when checking the legality of inclusion in the consumable costs associated with the extraction of taxable income. In this regard, the restriction of the taxpayer's rights depending on who is the landlord is not legitimate. This position is reflected in the decrees of federal arbitration courts in the districts, in particular: the resolutions of the Federal Arbitration Court of the North-Western District dated 17.04.2001 No. A56-1887 / 01, from March 27, 2001 No. A56-25466 / 00; Resolution of the Federal Arbitration Court of the Ural District of 20.12.2000 No. F09-1775 / 2000-AK.

Accounting for communal payments

Landlord

When determining the rental fee, the Landlord takes into account its expenses that it bears when fulfilling its obligations under the lease agreement. These are the amounts of depreciation deductions, and utility payments and other expenses directly related to payment and content of the property banned.

In practice, 2 options for payment of utility payments are common: the inclusion of utility payments in the rent; And also the amount of utility bills, paying telephone conversations over rent, a separate amount.

Option 1. The contract between the landlord and the tenant provides for the coverage of all expenses (including communal payments) associated with the provided rent property, established by the Rental Treaty.

If the provision of property for a temporary use fee is for the landlord a type of activity, then the expenses of the landlord for the payment of utility payments relating to the property transferred to the lease relate to expenses on the usual activities and are counted on the account 20.

In the case when the provision of property for rent is not a type of activity of the organization's organization, these expenses are reflected as operating expenses on the debit of account 80 (91).

Option 2. The lease agreement provides for the compensation of utility payments by the tenant in addition to the amount of rental amounts established by the contract.

From the point of view of tax authorities, the reflection in the accounting records of the landlord of economic operations related to communal payments is carried out using account 46 in case, in accordance with the current legislation, the landlord has the right to perform functions for the provision of utilities (Articles 544, 545 of the Civil Code of the Russian Federation, Paragraph 4 of the provision of telephone services approved by the Decree of the Government of the Russian Federation of September 26, 1997 No. 1235). This approach is set forth in a letter of the GNS of the Russian Federation of 10/27/1998 No. SC-6-02 / 768 "Methodical recommendations on certain issues of income tax" and in the letter of GNI in Moscow dated 09.09.1998 No. 30-08 / 27466.

When is the landlord has the right to provide communal services? As is known, energy supply relationship is governed by articles. 539-548 of the Civil Code of the Russian Federation. In this case, according to Art. 548 p. 2 to the relationship related to the supply of gas, oil and petroleum products, water and other goods, rules on the energy supply contract are used, unless otherwise established by law, other legal acts or does not follow the obligations.

Article 545 of the Civil Code of the Russian Federation admits the transfer of energy to the subscriber adopted by it from the energy supply organization through an attached network, another -Subabonent person. This transmission It is possible only with the consent of the energy supply organization.

Thus, if the landlord has the right to connect Subabonents, in fact, it has the right to provide communal services. This activity is quite reasonable to consider as another type of activity of the landlord. And if there is sometimes a choice regarding the rental itself: reflects after 46 (90) account or take into account both the operating income, then utility payments received from the tenant - revenue from the sale of utilities. Accordingly, in this case, the costs of communal payments of the landlord itself are expenses for ordinary activities.

In fact, the Civil Code of the Russian Federation does not allow to make an unequivocal conclusion that occurs in essence when the energy transmission to the Subabonent subscriber. The subscriber receives a certain amount of energy to the property, and then transfers it to the subabonent to the property? Art. 545 indicates the transfer of energy accepted by the subscriber, but at the same time completely not clear from the context, the resale of the energy is occurring or the landlord acts as an agent (commission agent).

If we turn to the rules for using electric and thermal energy, approved by the Order of the USSR Ministry of Energy from 06.12.1981 No. 310, and which are currently canceled by order of the Ministry of Powerherenergo of the Russian Federation of 10.01.2000. No. 2, we will see that in these rules, the transfer of energy to subabonent is considered as a resale (clause 1.1.7., 1.1.3., 1.1.4).

Since the tax authorities consider receipt of payment for utility services by the Lessor as a fee for the implementation of services, it is quite reasonably the question of the possibility of providing the landlord for energy supply without a relevant license.

According to the old Federal Law "On Licensing separate species Activities "of September 25, 1998 No. 158-ФЗ, which exercise until the entry into force of the new Federal Law of the Russian Federation of August 08.08.2001 No. 128-FZ, licensing to ensure the operation of electrical and thermal networks. According to the new law, this type of activity is also licensed. Regulations on the licensing of the efficiency of electrical and thermal networks are approved by the Decree of the Government of the Russian Federation of 05.04.2001 No. 267. In position (paragraph 3) it is indicated that the activities to ensure the efficiency of electrical and thermal networks are understood as a set of measures to ensure such a state of electrical objects and heat networks at which the values \u200b\u200bof all parameters characterizing the ability of these objects to perform the specified functions correspond to the established standards and rules, as well as the requirements of technical, design and design documentation. At the same time, paragraph 4 is a list of works included in this complex: design, installation, adjustment of equipment, buildings and structures of electrical and (or) thermal networks; Dispatch control, as well as collection, transmission and distribution of electrical and thermal energy.

If the landlord sells energy received from the power supply organization, it is possible to talk about energy transmission, however, it does not produce any other work, there is no special equipment for distribution and transmission of energy. Then it is impossible to speak clearly about the need for licensing. Still, licensing is reasonable when professional activities in this area are carried out. The landlord does not do this. It gives the right to use the exercise to the tenant to the tenant, since this is necessary for the purpose of maintaining rented property.

So, we reviewed the procedure for reflection of lease operations at the lessor in terms of position proposed by the tax authorities, namely the reflection of the utility payments obtained by 46 (90) accounts.

Let's justify the possibility of a different approach. This approach is to consider the transfer of energy to Subabonent as a situation where with the consent of the energy supply organization, the landlord "drops out" from the contract with an energy supply organization as a direct consumer of energy, the consumer becomes a tenant, and the landlord acts as a mediator (commission agent) between the power supply organization and Tenant. Yes, through the attached networks of the lessor, energy is transmitted, but it does not become its consumer, the "owner" and the consumer becomes a tenant. Landlord - the commissioner acts on his own behalf, but at the expense of the tenant. He also participates in the calculations. Roughly this can be compared with the purchase of goods for the buyer under the Commission agreement (in this case, the product is directly energy - thermal, electric, gas). And if so, then the calculations should be reflected as calculations at the Commission's contract, namely: on credit account 76 "Calculations with different debtors and creditors" reflects the funds received from Subabonent to the account of the supply organization, according to the debit of account 76 - respectively, the amount of expenses with a supplying organization. In addition, both the tax and civil legislation have already been mentioned under the provision of services imply due to the agreement (activities). The lessor of the same actions does not produce, but is only an intermediary between the supplying organization and the tenant consumer in terms of the work of settlements for energy resources. The fact that this approach is entitled to existence can be confirmed by arbitration practice, in particular, as examples, they will be helped with the decisions of federal arbitration courts in the North-West District of 18.07.2000 No. 56-639 / 00, from 23.10.2000 No. A05 4338 / 00-258 / 11, in the Moscow district of 26.12.2000 №kg-A40 / 5420-00.

I would like to celebrate another moment. Very often, when it comes to compensation of utility payments over the rental fee, it is customary to say that the rent is formed from two components - constant and variable. The variable part is formed by the landlord based on the accounts exposed by energy supplying organizations and the telecom operator. From the point of view of civil legislation, the parties on their discretion may establish the procedure for determining the price of the contract. But then you should not speak at all about utility bills, they are only a criterion in determining the variable part, and the amount formed is nothing but a rent and reflected either to account 46 (90) or on account 80 (91) - see option one.

With regard to communication services (telephone conversations), the following should be considered.

According to the Federal Law of February 16, 1995 No. 15-FZ "On Communications" (Art. 15), the activities of physical and legal entitiesassociated with the provision of communication services is carried out on the basis of a license obtained and decorated for this purpose. Accordingly, the landlord may reflect the fee received from the tenant for telephone calls after 46 (90) account only with activities in the provision of communication services on the basis of the relevant license, which is usually not at the lessor. Generally speaking, the arguments against the reflection of the compensation received from the tenant for the use of telephone communication (payment of negotiations) can be given the same as above, in terms of reflection of utilities. But, since the tax authorities in this matter resort to "additional" arguments by refuting them.

In a letter of state service of the Russian Federation of October 27, 1998 No. Shs-6-02 / 768, the tax authorities refer to paragraph 4 of the Rules for the provision of telephone services approved by the Decree of the Government of the Russian Federation of September 26, 1997 No. 1235). This item states that telephone services are provided on the basis of an agreement on the provision of telephone services, concluded between the telecom operator and the subscriber (client).

The rights and obligations of the Parties under the Agreement can be transferred to other persons only in the manner prescribed by the legislation of the Russian Federation and these Rules. What is this order - not entirely understandable. The rules themselves indicate the procedure for re-issuing a contract for citizens only. Yes, and the rules themselves were adopted pursuant to the law "On the protection of consumer rights" and the basis of expansion use in terms of regulation of relations with entities of entrepreneurial activity, especially these rules cannot influence the formation of accounting registers, especially for tax legal relations. Moreover, the telephone conversation fee is reflected in 46 (90) the lessor's account cannot, since it does not have a license and actually within the framework of rental relations carry out the "transit" of calculations between the tenant and the telecom operator.

In practice, the problem of building between the tenant, the landlord and the telecom operator is often resolved as follows: temporarily (for the period of the lease of the premises) to re-refund the contract for the provision of communication services to the tenant, which entails additional cash costs.

Tenant

Speaking about the specifics of reflecting the payment of utility payments at the tenant, we can say the following: Since the question is connected directly with a decrease in the taxable income tax base, the tax authorities pay very close attention to the possibility of incorporating the amount of utility bills issued in reimbursement of the appropriate expenses of the landlord in accordance with The terms of the lease agreement over the rent. If the specified payments are not allocated to a separate line (by a separate account), and are included in the rent, the utility payments in the rental board are included in the cost of production.

If the accounts for paying utility payments, payments for telephone conversations are set separately - the tenant may have problems.

In the letter of the Russian Federation No. Shs-6-02 / 768, it is indicated: "As for the expenses of the organization - a tenant for paying utility payments, on the basis of the nature of the specified costs, as the cost of directly related to the production and sale of products (works, services), they Are subject to inclusion in the cost of production (works, services) of the tenant, regardless of the type of activity of the organization's organization, the definition in accordance with the agreement of the rental amounts and subject to the conclusion of contracts for receiving the tenant of utilities in accordance with the current legislation of the Russian Federation. " Following the said writing and a number of others, the tax authorities attributed to the costs of utility payments by the tenant only if the tenant concluded direct contracts with power supply and other such organizations. In turn, these organizations were not particularly in a hurry to enter into contracts with tenants.

However, if you compare a part of the letter on the landlord, according to which the landlord reflects the incoming utilities after 46 (90) account, if he has the right to perform the functions for the provision of utilities and a part that speaks about the possibility of attributing the cost of paying utility payments to the cost of paying utilities - I come to a very logical conclusion that if you also include the possibility of obtaining communal services to the lease in accordance with Art. 544 and 545 of the Civil Code of the Russian Federation, we are thereby fulfilling the requirement of tax authorities laid down in the letter. We will have an agreement with the appropriate organization (landlord) transmitting Subabonent services !!!

Considering the provisions of the Civil Code of the Russian Federation, regulating the obligatory right, as well as special provisions that establish the obligation to obtain the consent of the supply organization to connect Subabonent, to confirm the eligibility to carry out the functions for the provision of utility services by the landlord, can the direction of the Supponent's connection notice in accordance with the lease agreement and the proposal on the procedure providing services and settlements with the specified landlord subscriber. The specified document includes a condition that the proposal is considered adopted in the absence of an objection to the supply organization.

In confirmation, it is possible to bring the position set out in the IMNS letters in Moscow dated December 27, 2000 No. 03-12 / 61590, dated April 21, 2000 No. 03-12 / 16517.

The position is as follows: if under the rental contract provides for the provision of the landlord to the leaser of the right to use the services of energy-, heat, water supply and telephone connection with the landlord to the tenant with the reimbursement of expenses for payment of energy, heat, water supply and telephone services in addition to rental Cards, tenant can attribute to the cost of production (works, services) costs for reimbursement of costs for the above services in confirming the costs of expenses with relevant primary documents - the landlord's accounts drawn up on the basis of similar documents exposed to the energy supply organization and the organization - telecom operator in relation to actually occupied Tenant of premises and used by the tenant of heat and telephone lines. "

That is, to attribute utility payments to the cost, the tenant must:

An indication in the contract that the landlord provides the tenant the right to use energy-, water and so on. Supply

The consent of the energy supply organization given to the Lessor to the possibility of providing Subabonent's services.

Lessor's accounts drawn up on the basis of similar accounts received from resource-supplying organizations.

It should be noted that although explanations in the letter dated 27.12.2000 were given at the request of the tenant bank, however, they are common and are fully applicable to all tenant organizations. These letters are published in the magazines "Moscow Tax Courier", No. 11, 2000; № 5, 2001.

The position set forth in the PMs of the Ministry of Health of the Russian Federation in Moscow is applicable as in the case when the landlord is a person providing services and in the case when we consider it as an intermediary (commissioner).

In conclusion, we will express our opinion and on this urgent for tenants the issue. In our opinion, regardless of the absence or availability of direct contracts with energy, heat, water-supplying organizations and communications enterprises, as required by Art. 539, 545 of the Civil Code of the Russian Federation, received or not the consent of the relevant organizations on the connection of the subabonent, the basis for attributing the cost of costs for the cost in accordance with the Regulations on accounting and reporting are primary documents. In addition, the lack of direct contracts with supplying organizations and communications enterprises are not grounds for eliminating data costs from the cost of products (works, services) of the tenant, since the fact of use of leased areas in the management and production process is the basis for inclusion in the cost of production (works , services) costs for the content of these premises, if these costs actually took place. Requirements on the availability of relevant contracts with the norms of the law on income tax and costs of costs are not established. And, as always, confirm your requirement by arbitration solutions: Resolution of the FAS of the Central District dated November 25, 1999 No. 09-3086 / 9912, FAS of the Moscow District of 13.11.2000 No. CA40 / 5134-00.

Repair of rented property

As we have already indicated, the parties in the contract distribute the responsibilities for the repair of rented property. In the absence of such instructions in the contract, as a general rule, the costs of current repair The leased property carries the tenant (Art. 616 of the Civil Code of the Russian Federation).

Thus, the following options for the distribution of expenses for the current repair of buildings, structures, premises are possible.

The contract duty to repair is assigned to the tenant.

Expenditures on ordinary activities in accordance with paragraph 18 of PBU 10/99 are recognized in accounting in the reporting period in which they took place, regardless of the actual payout money and another form of implementation (assumption of the temporal certainty of the facts of economic activity) in carrying out the conditions given in paragraph 16 of PBU 10/99.

The cost of repairing leased fixed assets produced in accordance with the terms of the lease agreement at the expense tenant productsAccording to P.78 methodological instructions on accounting of fixed assets approved by the Order of the Ministry of Finance of Russia of July 20, 1998 No. 33N, and the instructions for the application of the accounts plan are recorded in accounting on the debit of account 20 in the amount of the cost repair work and spent material.

Regulations on the composition of the costs (PP. E) p. 2) provides for the inclusion of costs in the cost technical inspection and care, on holding the current, average and overhaul.

In order to uniformly incorporate the upcoming costs of repairing fixed assets in the costs of production or circulation of the reporting period, the organization on the basis of P.72 of the Regulation on accounting and accounting reporting in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34N and paragraph 77 of the above-mentioned Methodical instructions can create a reserve of expenses for the repair of fixed assets (including leased). When the reserve for the repair of fixed assets in the cost of production (circulation) is included in the amount of deductions calculated on the basis of the estimated cost of repair. When inventory of the reserve for the repair of fixed assets (including leased objects), excessive reserved amounts at the end of the year are reversed.

With a lack of repairs of the repair fund, unforeseen repairs can be taken into account by the debit of account 20.

The contract provides for the implementation of the current repair by the Lessor at its own expense.

In this case, if the lease is reflected in 46 (90) account, respectively, the costs of repairing the premises for rent, - expenses on the usual activities - reflection through account 20.

In the case when rental revenues are operating, respectively, the costs of current repairs are operating expenses and accounting to account 80 (91).

So, in this article, we reviewed the main problem points arising from renting non-residential premises for production needs.

Of course, in practice, you can meet other issues related to rent. We will talk about them in our subsequent articles.

* Before the entry into force of chapter 25 of the Tax Code of the Russian Federation, i.e. Until January 1, 2002, in accordance with the norms of the law "On income tax", the object of taxation is defined as gross profits, i.e. The amount of profit (loss) from the sale of property by the organization and income from non-dealerization operations, reduced on the amount of expenses on them, it is necessary to have a direct connection between income and expenses. From January 1, 2002 in accordance with the norms of Art. 247 of the Tax Code of the Russian Federation, the inclusion of taxation is recognized as a taxpayer. And the profit is recognized income, reduced to the amount of expenses (about the most significant changes in the taxation of profits, see the article "Tax Revolution ...")