And if the employee paid a taxi at the expense of its own funds, then in the expenditures, the simplist can recognize such sums only after reimbursement of employee reproduction. 12 p. 1 Art. 264, sub. 13 p. 1 Art. 346.16 of the Tax Code of the Russian Federation; The letter of the Ministry of Finance dated June 27, 2012 No. 03-11-04 / 2/80. Situation 2. Executive activities The cost of transporting transportation of participating in the negotiations as representatives of other organizations and employees of the company itself to the site of official reception and back to the representative expenditure. 22 p. 1, paragraph 2 of Art. 264 NK RF. So if, for example, the meeting in the restaurant is a representative event, then the cost of passing director to a restaurant for a taxi can be considered as "profitable" tax expenses. Executive expenses are included in other expenses in the amount not exceeding 4% of labor costs for the reporting (tax) period.
Reflect the costs of taxi in tax accounting (nuances)
Thus, the cost of delivering employees to the place of work and back can be taken into account as part of the costs of one of two grounds: 1) If the company assumes obligations to deliver employees to the place of work within the framework of labor relations, consolidating the relevant commitments in labor contracts and ( or) collective agreement; 2) If the cost of delivery is caused by the technological features of production. According to the author, if the company has a systematic nature of the specified expenses, it is advisable to consolidate the condition for the delivery of workers at night to the place of work and back to taxi in labor and (or) collective agreement.
Also, for example, this condition can be made to employment contracts with persons of those positions that may be involved in emergency work.
Green-eyed taxi: how to take into account the costs of workers' travel
To minimize this risk, you need to trace if the documents provide the opportunity to establish which particular employee used a taxi service. For example, the surname, name, patronymic of the employee can be spelled out in the application, which an enterprise sends the carrier when you need to order a taxi, or may be indicated in the registry of travel.
If the company does not send a taxi service carrier to order or applications do not contain data that allows personification of workers delivered to the place of work and back to a taxi, it is advisable to keep the domestic journal of tours on a taxi, which will contain the following details: date, time (approximate) , route, reason for the trip (for example, ending work at night or repair work in the enterprise), F. I.O. Employee (s), His Position: N P / P Date Date Time Route Cause Trip F.
AND ABOUT.
Is it possible to include a taxi service
From the authoritative sources, Valentina Aleksandrovna, State Counselor of the Russian Federation 2 Class, Honored Economist of Russia "If the costs of taxi services are not associated with a business trip, nor with representative activities, the organization has the right to attribute such costs related to the transportation of taxi to place of work and from work home, only in two cases<9:(или) эти расходы обусловлены технологическими особенностями производства;(или) они предусмотрены трудовыми договорами и/или коллективным договором как система оплаты труда». К примеру, расходы на проезд можно учесть в налоговых расходах, если организация находится вдали от остановок общественного транспорта, работает в ночную смену или имеет другие особые условия функционирования <10.
Confirm the documents for taxi in tax accounting
Note: There is one judicial decision (how long), in which the court considered such costs not with representatives, but other other expenses<7. Когда расходы на такси оплачены самим работником, организация сможет их признать в «прибыльном» учете на дату утверждения руководителем авансового отчета (принятия решения по заявлению работника о возмещении расходов, если аванс не выдавался).А вот упрощенцы не могут учесть в налоговом учете затраты на «представительское» такси.
After all, in the closed list of expenditures of subsension expenses there are no<8.Ситуация 3. На работу и с работыИногда директор требует возместить ему (или другим работникам) расходы на такси, связанные с поездками из дома в офис и обратно.
Is it possible to take into account such expenses for taxation of profit? We asked the Ministry of Finance specialist.
If the employee took advantage of a taxi
Resolution of the FAS BJO dated September 27, 2010 in case No. A33-18167 / 2008). Note: Although from the literal interpretation of paragraph 26 of Art. 270 Tax Code It follows that the above grounds are independent, the inclusion of relevant provisions in a labor or collective agreement excludes the need to prove the availability of technological features of production, and, on the contrary, in the judicial dispute, the argument in the dispute with the tax authority acts as conditions of labor (collective) contracts, so and technological peculiarities of production (see, for example, the resolutions of the FAS ZSO of 03/15/2013 in case No. A27-11302 / 2012, FAS SSO of January 15, 2010 in case No. A27-6748 / 2009).
Advance report. Online
We tell the manager in the local regulatory act of the Organization, special conditions may be enshrined to use a taxi with which the employee needs to be familiar with the direction on a business trip. In the "profitable" tax accounting, as well as in accounting, the cost of paying taxi services on a business trip is recognized in expenses for approval date by the head of the advance report<2.Тем, кто применяет «доходно-расходную» упрощенку, нужно учесть, что если работнику выдавался аванс, достаточный для покрытия всех его командировочных трат, то стоимость услуг такси признается в расходах на дату утверждения авансового отчета.
And if the employee paid a taxi at the expense of its own funds, then in the expenditures, the simplist can recognize such amounts only after compensation for employee recruit<3.Ситуация 2.
If the act of services rendered will be issued as a single document for a certain period and it will not be possible to determine the route, date and cost of specific trips, from the carrier it is advisable to get a travel register or other document in which the services provided by the enterprise are detailed: The route and the cost of completed travel. So, the FAS SZO in the decision of 10.12.2013 in case N A13-6206 / 2012 recognized the cost of paying a taxi economically reasonable and documented on the basis of a receipt in the form agreed by the contract parties, which contained the number and date of the document, the name of the customer and the contractor , service name, number of passengers, route of the trip, the cost of services, signatures of authorized representatives of the Customer and the Contractor.
The boss rides a taxi tax accounting
L.A. ELINA, Economist Accountant When you can recognize the cost of travel and how to confirm to them, why and why the employee went to a taxi during working hours - not a simple curiosity of the accountant. You need to answer these questions in order to determine if the cost of such trips can be recognized in tax accounting and whether the reimbursement of their value to the employee is its income.
«
Important
Consumables »Tax accounting how taxi costs will be taken into account in" profitable "and" simplified "tax accounting depends on the situation. Situation 1. A business trip to travel to the airport / train station and back the worker can use a taxi.
Attention
After all, the regulations on business trips does not contain any restrictions on this account. 12 positions, approved. Government Decree of October 13, 2008 No. 749; Letters of the Ministry of Finance dated June 14, 2013 No. 03-03-06 / 1/2223, from 11.07.2012 No. 03-03-07 / 33.
The boss goes to work on a taxi tax accounting
ATTENTION TO CONFIRMING DOCUMENTS In order to confirm the costs, to the advance report (application for reimbursement of expenses, if the advance is not issued) the employee must attach documents to pay for the taxi driver services. 252 Tax Code. If your worker paid for a taxi trip in cash, the driver had to give him a church. 111 Rules, Appendix No. 5 to the rules, approved. Government Decree of February 14, 2009 No. 112; Letter of the UFNS in Moscow of October 10, 2011 No. 17-15 / 096363:
- <иликассовый чек, напечатанный таксометром;
- <иликвитанцию в форме бланка строгой отчетности (что встречается очень редко).
For tax accounting costs, additional documents will be required in some cases. If the taxi costs are part of travel expenses, then the leader's order is needed on the direction of the employee to the commandership. 3 positions, approved.
NFFL and insurance premiums depends on the situation. The situation in which the worker enjoyed a taxi procedure for the taxation procedures for taxis, if they are documented by Ndfl insurance premiums are not taxed by the insurance premiums<19 Не облагаются <20 Представительское мероприятие или иные деловые поездки в рабочее время Не облагаются <21 Не облагаются <22 Проезд из дома до места работы и обратно, если использование такси необходимо: (или) в связи с технологическими особенностями производства; (или) в связи с невозможностью иначе добраться до работы Не облагаются <23 Не облагаются <24 Проезд из дома до места работы и обратно в иных случаях Облагаются <25 Облагаются <26 Если же организация возмещает работнику затраты на такси, которые документально не подтверждены, то суммы возмещения облагаются и НДФЛ, и страховыми взносами.
Initially, it is worth understanding how you use or are going to use the car. The average person enjoys personal or to get to work in the morning, and in the evening to return home.
Another case of a car use is a long-distance ride to relatives, familiar or just a tourist trip to some city or place.
Based on this, we will not consider in this article those cases when a person on work has a whole day to use the car.
Alternative to the car
An alternative to a personal car can serve as a public transport, a friend or acquaintance with his car and a taxi. Consider each of these options in more detail.
Most of our readers live not in Europe. And therefore public transport In our countries leaves much to be desired. There is no working schedule when the desired bus must come, constant take-off, dirt and rudeness. But the big plus is the fare. In Russia, Ukraine and other countries of the former USSR, the fare is 10 times lower than, for example, in Germany.
Friend with your car - This is an excellent option. But only if you are on the way and your graphs coincide. If you have no such friend, then there are many services that allow you to find a suitable companion for a reasonable fee. Sometimes even for free if the owner of the car is looking for a company with which it will be more fun to get to work. In any case, the fare is less than the cost of a taxi, but more expensive public transport.
And the last option - taxi. By comfort, we compare with the variant of the fellow traveler, but the price is much superior to it. Sometimes even two or three times. Fortunately, there is competition, and taxi prices are lower than could be.
Consider expenses
What time is the ownership of the car? On average, 9 liters of fuel per 100 km. There is a moment of depreciation of the car. Calculation of depreciation is a very controversial moment, but if the calculations are not for the company, but for themselves, it is customary to multiply the cost of fuel twice.
Russians for 9 liters of fuel will have to give 300 rubles, Ukrainians - 200 hryvnia. Total costs without force majeure situations with depreciation are equal to 600 rubles and 400 hryvnias per 100 km for Russia and Ukraine, respectively.
What time does the taxi cost? From Red Square in Mytishchi (the distance - 30 km) can be left for approximately 500 rubles. That is, it will come out about three times more expensive than if we used a personal car. In Kiev, 25 km will have to give about 110 hryvnia, which is approximately equal to the cost of using a personal car.
Public transport and option of the fellow traveler can not be considered because of the explicit lower prices for travel.
What everyone's forget about
So far it turns out that the car in Russia has it is 100% more profitable than using taxi for travel. As for Ukraine, expenses will come out about the same. But everyone forget about additional expenses for the car and hidden problems of ownership by the vehicle:
- You need to think about parking. Residents of megacolis do not know what to park the car in the city is a large and often unresolved problem. In addition, you often need to pay for a parking space. And rather big money: in Moscow, the average cost of parking for an hour is 40 rubles.
- You need to think where to leave the car at night. Not each of us has a personal garage or parking where we can leave your car and do not worry that it will be spoiled or hijacked. And even for parking you have to pay.
- The car has a bodging property. At any time you can catch a hole on the road, and you will have to lay out a rather big amount, for example, for a new disk. And it will be one of the cheapest repairs of your car. Everything can be much worse. You can fly the fuel system, suspension or even the engine.
conclusions
If you need a car solely in order to get to work and from work, then you should think about 10 times, whether it is worth buying it. Holding a car is a very expensive event and, moreover, this is a big headache. For long trips, you can use buses, trains, airplanes and other vehicles. In extreme cases, you can rent a car.
Good development taxis services and healthy competition created very favorable conditions for those who can afford the car, but knows how to count money.
Using a taxi is minus high costs, minus car care, minus spent nerves due to traffic jams and various road situations.
There is a psychological moment here. After all, if you need to get to the neighboring metro station, you will most likely not call a taxi, but use public transport. Or do you walk on foot, which useful will affect your health.
Do you still want to buy a car?
The company of my friend in the crisis has ceased to pay for parking spaces for employees. Now for the parking lot in the center of Moscow, he pays 1940 rubles a day (work with a replaceable schedule 1/3). Simple arithmetic after a week transplanted it on a taxi - 1,500 rubles from the house in the near Moscow region and back. While a familiar fights with the authorities for the place for the car, we calculated that it is more profitable: getting to work on a taxi or get a personal car.
The obvious answer, which voiced the heroine of the Soviet film about a taxi and bun, did not satisfy us. Moreover, our (no longer Soviet, and Russian) contemporaries on a taxi very much even go to the cinema, and in Ikea and to the clinic.
Budget 1: Taxi
We will immediately open the mystery: the answer to the question "which is more profitable" depends on the city, more precisely from taxi tariffs. Machine maintenance depends rather from its class than from location. To calculate, we study the cost of traveling by car in three categories: "Comfort", "Business" and "Premium".
In Moscow and St. Petersburg, we considered the prices of travel for 40 minutes (getting somewhere faster in peak hours unreal) or 30 km. In other cities - trips for 15 minutes or 15 km. Our passenger rides work and back 5 times a week, i.e. On average, 21 days per month.
We get this tablet of monthly taxi expenses:
| Moscow | St. Petersburg | Yekaterinburg | Voronezh | Novosibirsk | ||
| Comfort | 32 340 R. | 34 020 R. | 13 650 R. | 9 240 R. | 16 800 R. | |
| Business | 54 978 R. | 56 700 R. | 20 580 R. | 17 850 R. | 26 250 R. | |
| Premium | 77 616 R. | 75 600 R. | 23 100 R. | 63 000 R. | 61 340 R. | |
In Moscow and St. Petersburg it is more profitable to have their own car. Even expensive, even with full Casco. Is that the car is needed a couple of times a week - then more profitable taxis.
Budget 2: Machine
Calculate the spending of the same passenger for servicing your own car. The calculation includes insurance and parking (10% of the cost), sink once a week and spending on gasoline:
| Budget cars | Family car | Business class | |
| Prices | 400 000 R. | 800 000 R. | 1 600 000 r |
| Parking expenses for the year | 46 000 R. | 87 000 R. | 168 000 R. |
| Petrol | 3 000 R. | 5 000 R. | 10 000 R. |
| Washing 3 times a month | 900 R. | 1 350 R. | 1 620 R. |
| Total per month | 7 733 R. | 14 050 R. | 25 620 R. |
Calculation for pragmatists
Now only numbers: in Moscow and St. Petersburg with their traffic jams, distances and prices for taxis, it is more profitable to have their own car. Even expensive, even with full Casco. Use a taxi for daily trips is too consumed: expenses are comparable with medium salary in the city (in 2015 - 60 thousand rubles). And if instead of riding a taxi "Premium", buy your own business class car, its cost, taking into account the service pays off after two years and six months.
But if the car is just needed a couple of times a week: return home from the bar on Friday and on Saturday to take the bags from the shopping center, it is more profitable to ride a taxi. Consumption for travel on weekends (8 days a month) in Comfort does not exceed 12 thousand per month, it is cheaper than the maintenance of the machine of the average price category.
Bonus: No need to score the head of the change of rubber, repair and extension of insurance.
In the cities of smaller, where a taxi trip does not take more than 15-20 minutes, it is more profitable to ride a taxi than to contain an expensive car, equivalent to the content of the middle class machine and more expensive than riding a budget car. So the choice between a taxi and the machine depends on what car you want to buy. If its cost is less than 800 thousand, take - it will be cheaper than riding a taxi. Machines are more expensive only if they ride them every day (including weekends) over long distances.
For the "weekend" trips, buying a car in Yekaterinburg, Voronezh and Novosibirsk did not justify itself. Consider themselves: the family in Yekaterinburg, which enjoys a taxi 8 days a month (every Saturday and Sunday) will spend 1300 rubles. Even a used Russian car without insurance will be twice again from the family budget.
In other cities, a taxi is more profitable than expensive car.
Calculation for romantics
And now we will distract from the numbers and compare, what advantages prepare us both options. After all, we will not say, for a taxi do not wave with friends to Peter for the weekend. But the gray "Nissan" at the restaurant on the first date looks not so romantic as a yellow car with "checkers".
- Consider how many times a month you need a car.
- Calculate the average cost of the trip, for example, to work and back.
- Separate Count Count the cost (CASCO + OSAGO) and the cost of parking, if your office has a paid, fee for the sink, shifting the wheels and add 3-5% on the unforeseen expenses of the type of turning light bulb.
- Calculate the difference between all trips for the month and car service.
- Count, for how many months you will pay in the car.
Many residents of large cities prefer taxi services for every day for travel in the morning to work, and in the evening home. Of course, for this purpose you can use public transport, subway or buses, or ride a job on a personal car. Despite the large selection of alternative ways to get to work, the demand for the service "Taxi for every day" is steadily growing. What is the advantage of this type of service.
- Low prices. Our company offers two favorable tariffs, urban and fixed. In the first case, the calculation amount to pay for taxi services is determined based on the time spent on the way. In the second, the cost of the trip directly depends on the kilometer passed. This is the most profitable payment option to the watch "Peak".
- Parking. What can I say? Parking in Moscow is bad. Or they are not at all, or they are paid, and if free, then the car is scary there. Therefore, book a taxi is much safer than using your own car and more profitable financially. Parking payment is not cheap pleasure.
- Car service. Every car needs to fill gasolines, change the oil, to change rubber each season with a summer on winter, and vice versa. We must pass those. Inspection and planned maintenance in service centers. All this is needed and money, and time. Using a taxi will save you from all these unnecessary spending and problems.
- Car repair. Any machine has a bodging property. And these are already substantial financial costs. What do not say, and a taxi is a profitable alternative to personal transport.
Who benefits a taxi for every day
Most often, the taxi for every day is ordered customers working at a considerable distance from the metro stations, in the areas of Moscow, which is quite difficult to get. Many office buildings, car services, shopping centers, refueling stations are located in the Moscow Ring Road, where to get very problematic. Therefore, inexpensive taxis is in great demand from the nearest metro station to work, and in the evening.
Taxi service is popular for every day and customers, whose working day begins earlier than the city's transport starts. In this case, the taxi is not only profitable, but also necessary.
All passengers using our taxi on an ongoing basis become permanent customers of Caramel. And this means that they have accumulative bonuses in the amount of 10% daily after each trip. If you calculate, each 11th trip will be free.
Cheap taxi for every day
The most fiscal option is a taxi economy class at a fixed or urban rate. 65% of all taxi orders account for this is the class of cars. For long-distance trips, you can cheap the class comfort machine, they have a more spacious interior and are very beneficial for daily use. And for customers who want to emphasize their business image, there are prestigious business and premium cars in our fleet. We have a taxi for every taste. The choice is yours!
Order inexpensive Taxi Caramel at the most affordable prices in Moscow for trips for every day. It is profitable, convenient and safe. Call! We work around the clock!
Why go for a taxi six times a day and spend 50 thousand rubles per month on it, how can you cause a car to Marat's street, and get into the sketch and how much passengers save when drivers are driving around the city?
In partner material with Tinkoff Bank, Petersburgers tell why they prefer to move on a taxi and can spend a significant part of the salary.
BUT "Paper" I counted how much they could save on the Tinkoff Black map. Each month it is possible to receive an increased cachex of 5% for different categories of purchases, including traveling on transport. Kesbak for other spending - 1%. Link "Paper" You can make this card with three months of free maintenance.
Philip
IT specialist
I sold the car, as I got tired of constant problems with parking and spending on service. Moreover, CASCO has become unreasonably expensive and useless. He began to ride a taxi wherever it is either faster than city transport, or more comfortable - cleaner, more comfortable with luggage, easier with children. That is almost everywhere. It turns out from two to six trips a day, rare - eight.
I go to work, on business meetings, to visit friends (a side positive effect - I can drink a glass of wine, and before you could not, for driving), at the station and to the airport, with a child for a circle in the Russian Museum, in stores - not To drag five packages to a minibus. Costs - from 200 to 900 rubles per trip, more often than 200-400: I usually drive not far.
Number of trips per month
Taxi traffic per month
48 000 ₽
2400
Free trips
But there are exceptions. So it happened that although I never lived on a commandant, the doctor of my younger cat takes in the clinic at the Metro "Commandant Prospect". Accordingly, there are sometimes ride there. And somehow, the doctor appointed us a meeting, but that day some terrible traffic jams happened that day, and we were a poor cat instead of the usual 40 minutes drove 2.5 hours.
The meeting, of course, was late, but the doctor was still able to accept us. So far, I worked: if there is a laptop and the phone, it is quite normal to work in a taxi. But in an hour in an hour it became boring, and he began to meow bow out.
I had to entertain his stories about the places that we drove. My voice has more or less reassured for 10-15 minutes, but then he began to complain again. So drove. Meanwhile, it was all in the winter, and the driver tried the whole road to pick up the temperature regime so that in the car it was not too hot to us in jackets and is not too cold to the cat.
Illustrations: Elizabeth Semaakina
As a result, it turns out that in the money I did not win: the cost of maintaining the machine, including the purchase price, smeared over the years of operation, is approximately equal to taxi costs. But I have never sorry for money. Nerves and time to maintain their car used more. Now I am not afraid of getting into an accident, I do not think about the insidious supports of traffic police and fraudsters. The car is definitely not stolen, for constantly changing laws for car owners you can not follow. Never look for parking: It saves time and nerves, since I am often on business in the city center.
In addition, in a taxi on the way to work and from work you can work - this is a plus of 30 hours a month, and get an extra hour per day - invaluable. If you ride a taxi that is more expensive, then the driver can get caught a pleasant in communication - you can learn something new on the road. Another advantage of a taxi: If you drive with a child, you can normally communicate, sit nearby - it's nicer and safer than to be distracted by the conversation, sitting at the wheel.
Daria Filippova
Translator
When I worked as a personal translator from Spanish, I went on a taxi time 30 per month. It was just necessary to constantly move around the city: I worked for a person who lived in St. Petersburg with his family, and nor in Russian, nor in English they did not speak. It went around 12 thousand.
I will not call these spending painful: there was a task to come on time, and at that time I was more important to let the people.
Number of trips per month
Taxi traffic per month
12 000 ₽
Free trips
At the dawn of the appearance of all the now fashionable and convenient taxis, such a story happened. It was not even uber and not gett, and the hell knows what. Somehow, my husband and Sasha and I called a taxi to the street Marat, and the taxi driver took us to the street Marat in the village of Vyrit, and we did not immediately understand.
He was sensed only on the Moscow Avenue, I had to explain to the driver that the street Marat is actually in St. Petersburg. The driver instead of the navigator had some strange device, and there really was from options on request "Marat Street", only the name was issued, checked themselves.
Well, since Sasha and I'm forever, my friends did not believe that it was a true reason.
Anya Kosinskaya
Journalist
Previously, all taxi trips were associated with leisure: I was returning home when the subway was closed for a long time. With the advent of taxi services, it became a bad habit. Nearby trips at 100-200 rubles do not seem to be a significant spending, so the taxi is quickly getting used to.
In addition, for about a year, I actually lived on two houses, which meant that every couple of days has transported some things with me and dragged in the subway with a transplant was just too lazy.
Number of trips per month
Taxi traffic per month
20 000 ₽
1000 ₽
Free trips
The last few months the life was even more complicated: I didn't just live on two houses in St. Petersburg, but I went to Moscow several times a month and back. And constantly transported some bags and suitcases from place to place, so the taxi has become almost the main cost of expenses.
In general, I do not understand why in the presence of taxi and carcharding services to start your car in a big city. My partner with my partner is sufficiently spoiled by the possibility of calling the car and we uselessly use it. The most extravagant anticipation of this kind is a trip to the cottage to Zelenogorsk or just for the city.
Up to 30% of Kesbak for purchases from partners of the bank. Among them are taxis and carcherings.
Up to 6% per annum in rubles per account balance monthly.
Translations without commission up to 20,000 rubles per month.
TINKOFF Black article on the "Paper" link and get 3 months of free maintenance, as well as up to 9000% Kesbeka per month.
