Researcher L.E. Basovsky writes that "rent as a type of entrepreneurial activity provides for the transmission by one side (landlord) to the other party (leater) for the fee for temporary possession and use or temporary use of property in the form of non-current assets"
Special attention should be paid to the responsibilities and responsibilities of the parties during the operation of the Tenant facility. In accordance with the current legislation, the right to lease on real estate is subject to state registration, even if the participants did not provide for this in the lease agreement.
Rent as an object of accounting is current and long-term.
Current rental is regulated by the lease agreement concluded by the leaser with the tenant. The term of such a lease cannot be more than one year. The procedure for entering into a lease agreement, its content and property rights of the parties are regulated by ch. 34 of the Civil Code. In the absence of an indication in the Rental Treaty, it is believed that such an agreement is concluded indefinitely. In such a situation, each of the parties on the basis of its interests has the right to refuse the contract at any time under one condition: the initiator of the termination of the contract should inform the other participant no later than one month, and during the lease of real estate - for three months. At the same time, the law or contract may establish a different period for preventing the termination of the lease agreement concluded indefinitely.
For certain types of rent, as well as the lease of certain types of property, the law is allowed to establish a maximum (limit) term of the contract. In such a situation, if the lease term in the contract is not specified and none of the parties abandoned its termination before the expiration of the deadline provided for by the law, the execution of the contract is suspended after the expiration date.
The conclusion of the contract for a period exceeding the limit is considered as a conclusion on the deadline.
When the costs are distributed to inseparable improvements of the leased object, three options for reflecting such costs in the current accounting are possible.
The first option provides for compensation of cost-generated costs by landlord by credit rental.
The second option takes into account the reimbursement of the tenant by the landlord of expenses to improve the lease.
The third option recognizes the costs produced as direct losses of the tenant. This is possible in a situation if he carried out such costs without coordination with the owner of this property.
In a situation where the rent is rented by a tenant under the terms of a delay of payment, the above VAT amount is taken to deduct after the actual repayment of the obligations of the tenant in front of the landlord.
LLC "X" has an heated warehouse with an area of \u200b\u200b2500 square meters. The meter that is currently not used. The company can be leased on the following conditions:
- - rent taking into account utility payments 500,000 rubles. in year;
- - maintenance heated warehouse is carried out by a tenant;
- - Property remains on the balance of our company.
The calculation of additional income from rental delivery is presented in Table 3.13.
Table 3.13. Calculation of additional income from rental
As Table 3.13 shows, net income from renting a warehouse room will be 360,000 rubles. in year.
The change in the main economic indicators after the event was presented in Table 3.14.
Table 3.14. Major Economic Indicators after the event
Thus, the data of the table 3.14 indicate that due to the introduction of an activity for renting real estate LLC "X" the profitability of production will increase by 0.027%. Four-capacity after the implementation of the event will be 0,908 rubles. / Rub., Which is less than 0.029 rubles. / Rub., Accordingly, the foundation will increase the same indicators by reaching the level of 1,101 rubles / rub. In turn, sales profitability will increase by 0.031%, reaching 0.037% against 0.006% before the implementation of the event.
As a result of the activities carried out, we calculate the general change in the main indicators of profitability of LLC "X"
Table 3.15 shows the cost calculations before the implementation of the proposed activities and after, and the total amount of savings is calculated.
Table 3.15. Indicators of the work of LLC "X" before and after the introduction of events
|
Name of the indicator |
Before introducing events |
After the introduction of events |
Changes +/- |
|
Cost, rub. |
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|
Profit enterprise, rub. |
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|
Company revenue, rub. |
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|
Net profit, rub. |
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|
Profitability of production,% |
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|
Fondarity, rub. / Rub. |
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Fondo studios, rub. / Rub. |
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|
Cost profitability,% |
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|
Profitability Sales,% |
Based on the data presented in Table 3.15 on the change in the profitability indicators of LLC "X" after the implementation of the activities will be a schedule (Figure 3.2).
Fig. 3.2. Profitability indicators of LLC "X" before and after the introduction of events
Thus, the profitability of sales of LLC "X" will increase by 0.219% and reaches a level of 0.225% against 0.006% before the implementation of activities. The profitability of production will also increase after the introduction of activities - by 0.25% and will be 0.263% against 0.013% before the implementation of the event.
Thus, it sees from the data presented that profitability indicators at the expense of the proposed activities will increase significantly and will allow the company to develop and generate income.
In tax accounting, rental income may be recognized as a revenue from sales (Article 249 of the Tax Code of the Russian Federation) or non-deactive income (clause 4 of Article 250 of the Tax Code of the Russian Federation). In the methodological recommendations for the application of chapter 25 "Tax on the profit of organizations" Part of the second of the Tax Code Russian Federationapproved by the Order of the Ministry of MC-3-02 / 729 approved by the order of the Ministry of MC-3-02 / 729, it clarifies that if the organization of the transmission transmission operation (sublease) is carried out on a constant (systematic) basis, then income from such operations are taken into account in accordance with .249 of the Tax Code of the Russian Federation, and if the operations on the transfer of property for rent are one-time, then revenues from such operations are taken into account as part of non-revenue income. The concept of systematic is used in the meaning used in paragraph 3 of Article 1220 of the Tax Code (2 times and more calendar year). This procedure applies to tax purposes, regardless of how to reflect these operations in accounting.
Depending on which the group includes these income, the procedure for their recognition in tax accounting is determined.
According to paragraphs.1 and 2 Article 271 of the Tax Code of the Russian Federation, revenues are recognized in the reporting (tax) period in which they took place, regardless of the actual receipt of cash, other property (works, services) and (or) property rights ( The method of accrual). In revenues relating to several reporting (tax) periods, and if the relationship between income and expenses cannot be clearly defined or determined by indirectly, revenues are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.
For revenues from the implementation of claim 3 of Article 271 of the Tax Code of the RF, the date of income is recognized as the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (otherwise Property (works, services) and (or) property rights) in their payment. In relation to the services under Article 39 of the Tax Code of the Russian Federation, the date of implementation recognizes the date of the provision of services by one person to another person.
If rental revenues are recognized as non-dealer income, then on the basis of paragraphs 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation, the date of revenue recognition is the date of settlements in accordance with the terms of the concluded agreements or the taxpayer of documents that serve as a basis for the work of settlements, or the last day of the reporting day (tax) period. If the taxpayer calculates monthly advance payments based on the actually received profits, the reporting periods are recognized a month, two months, three months and so on until the end of the calendar year (paragraph 2 of Article 285 of the Tax Code of the Russian Federation). In this case, in our opinion, rental revenues should be determined monthly, otherwise - no less often than once a quarter (paragraph 3 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation).
The fact that acts of completed lease services were not issued, does not affect the procedure for reflection of income in tax accounting, since it does not deny the fact of providing services for tax purposes. Thus, the Ministry of Finance of Russia in the letter dated 04/30/2004 N 04-02-05 / 1/3 explained that to recognize the costs of organizations incurred by civil law agreements, the act of completed work (services) is mandatory only if its Compilation is provided for by the contract.
As for the periodicity of the provision of rental services (i.e., every quarter, every month, every day or somehow differently), then there is no unambiguous answer to this question. In our opinion, taking into account the current practice (reflection of rental revenues at the end of each reporting period) of the organization should reflect in tax accounting income from the delivery of property for rent in each reporting period. We believe that this approach is correct, taking into account the principle of uniformity of recognition of income and expenses (since, when renting the depreciable property for lease, the landlords, as a rule, are depreciation deductions, the date of recognition of which in tax accounting is the last number of each month - n. 3 of Article 272 of the Tax Code of the Russian Federation, revenues from leasing property should be recognized in tax accounting monthly).
Material prepared
Professionals
AKG "INTEREXPERTIZE"
Signed in print
02.03.2005
"Financial newspaper. Regional edition", 2005, N 9
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 rental of property are formed in proportion to the area of \u200b\u200brental of premises in the account 91.02. The criterion of materiality must be carried out (paragraph 18.1 of PBU9 / 99): if the income received for any activity is at least 5 percent of the total revenue , it must be attributed to the main (income from implementation), if less than 5 percent - to operating income (other incomes) .Obroves from the delivery of property for rent components of at least 5 percent of the total revenue are formed on accounts 90.01 "Revenue", and the corresponding The costs associated with the rental of property are formed on account 90.02 "Cost cost" .Obroves from leases less than 5 percent of the total revenue, we treat them to other income and in the profit declaration they pass on the line "non-revenue income. Whether we correctly Take revenues from leases to other income and whether the profit declaration is correct, relating to these revenues to non-engineering?
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 separate view activities ( 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 *.
If you rent property, then you must pay 13 percent of the NDFL from income, which you get (PP. 4 of paragraph 1 of Art. 208, paragraph 1 of Art. 209 of the Tax Code of the Russian Federation).
At the same time, for landlords, non-individual entrepreneurs, there are two options for paying taxes:
1. Pay tax you should independently.
2. Hold your tax and transfer it to the budget must be a tenant of property.
Consider both situations.
1. You yourself expect and pay NDFL
This duty arises from you if your tenant (p. 1 and 2 Art. 226, paragraphs. 1 of paragraph 1 of Art. 228 of the Tax Code of the Russian Federation):
- an individual who is not an individual entrepreneur. It can be both a citizen of the Russian Federation and a foreigner or a stateless person;
- a foreign organization that has no division in the Russian Federation.
Tax you expect at the end of the year by the formula (clause 1 of Art. 224, Art. 225 of the Tax Code of the Russian Federation):
NDFL \u003d income from the delivery of property for rent for the year x 13%.
In addition, you need to fill tax Declaration In the form of a 3-NDFL for the year, when you leased property and received income. The declaration is surrendered no later than April 30, next year after the year of receiving revenue from rent. It is necessary to submit it to the tax inspection at the place of your residence (paragraph 3 of Art. 228, paragraph 1 of Art. 229 of the Tax Code of the Russian Federation).
Note. To fill the declaration, you can take advantage free programwhich is posted on the website of the Federal Tax Service of Russia atwww.nalog.ru. , in the "Software / Declaration" section.
The amount of tax must be paid to the budget no later than July 15, following the year for renting property (paragraph 4 of Art. 228 of the Tax Code of the Russian Federation). Details for paying tax you can clarify in your tax inspection.
2. The tenant expects and lists the personal inclusion in the budget
If you rent property to the Russian organization, the Russian division of a foreign organization, an individual entrepreneur, a notary or a lawyer, then the tenant (paragraph 1 and 2, Article 226 of the Russian Federation) should be calculated and paying Ndfl from the rental fee.
This means that when paying you rental payments, it holds them a part of 13 percent and lists to the budget (para. 1 of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation). Thus, the rent you receive is reduced by the amount of tax. The tenant performs B. this case Tax agent.
At the same time, the tenant is not entitled to list the NDFL from the rent from its own funds (paragraph 9 of Art. 226 of the Tax Code of the Russian Federation).
If the tenant fully retained and paid to the NDFL budget, then you may not file the tax return at the end of the year (paragraph 2 of article 4 of Art. 229 of the Tax Code of the Russian Federation).
However, if the tenant tax did not reduce and did not list (or did it not in full), then you will have to independently calculate and pay personal income tax. In addition, it will be necessary to fill out and pass the tax return (PP. 4 of paragraph 1 of Art. 228 of the Tax Code of the Russian Federation).
Note. There is an opinion that the physicalo in any case independently pays the tax regardless of the status of the tenant. However, in our opinion, if the lease agreement provides for a tenant for holding and pay NDFL with the amount of rent, you do not need to pay the tax yourself.
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Organizations that are used by simplified determine taxable revenues based on articles 249 and 250 of the Tax Code of the Russian Federation (clause 1 of Art. 346.15 of the Tax Code of the Russian Federation). These articles share all revenues for revenue from sales and non-deactive income. The main one occurs when taking into account the rental revenues during USN, to which income for a single tax attribution to the fee received for the rental of property for rent is to revenue from sales or non-deactive income.
In the general case, the income from the rental of the property is non-dealerization. However, it can be taken into account both in revenue from sales. The criterion for assigning rental fees to the revenue to the Tax Code of the Russian Federation is not however, it contains a condition for incorporating expenses related to the rental of property for rent, to expense expenses. 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 revenues from it must be recognized as part of revenue from sales.
The concept of systematicity is used in the value used in paragraph 3 of Article 120 of the Tax Code of the Russian Federation, twice and more during the calendar year. Such an approach to the application of the concept "systematization" was enshrined in paragraph 2 of section 4 Methodical recommendations For the application of chapter 25 of the Tax Code of the Russian Federation (approved by the Order of the Ministry of Emergency Situations of Russia of December 20, 2002 No. BG-3-02 / 729). To date, this document has raised strength (order of April 21, 2005 No. SAE-3-02 / 173). However, the proposed interpretation of the concept of "systematic" retains its relevance, which is confirmed by the Tax Office (see, for example, a letter to the UMNS of Russia in the Moscow region of March 25, 2004 No. 04-23 / 03451) and vessels (see, for example, FAS Resolution Volga-Vyatka district dated October 26, 2005 No. A28-4710 / 2005-34 / 29).
Thus, if the property is leased on a systematic basis, then income accounting
From the lease when we are in the same order as revenues from sales. Otherwise, reflect rent payments in the composition of non-revenue income. Similar rules can be applied in accounting. Only rental revenues with USN need to be divided into income on ordinary activities (reflect on account 90) and other income (reflected in the account 91).
The date of receipt of income is the day when the organization actually received funds from the tenant to pay for its debt. The sum of the rent obtained in the form of an advance is included in the income on the USN immediately at the time of its receipt to the organization. This date you need to make an appropriate entry into the revenue of the book of income and expenses. This procedure follows from paragraph 1 of Article 346.17 of the Tax Code of the Russian Federation and the PMC records of Russia of June 11, 2003 No. SA-6-22 / 657, dated January 25, 2006 No. 03-11-04 / 2/15 and the decisions of the Russian Federation of January 20, 2006 No. 4294/05.
In accounting, similar rules can be applied. But only provided that the organization refers to small businesses and accounts in the cash method. If it applies the method of accrual, then rental revenues at USN reflect on the date when the organization has the right to receive them (as a rule, this is the last number of each month). Such income from the tenant or not, does not matter.
Example
The organization applies USN, tax pays from the difference between income and expenses. Accounting is based on the method of accrual. The organization has leased non-residential premises.
Since January, the company charges a monthly rent in the amount of 90,000 rubles. The payment from the tenant comes monthly (in the month following the period in which rental services were rendered).
Situation 1.
One of the activities of the company is to lease fixed assets. Accounting for rental revenues with USNs is carried out using the following records:
- in January:
Debit 62 Credit 90-1
- in February:
Debit 51 Credit 62
- 90 000 rubles. - Rent for January at the current account;
Debit 62 Credit 90-1
- 90 000 rubles. - Rental fees are accrued and the tenant's debt reflects;
- in March:
Debit 51 Credit 62
- 90 000 rubles. - arrived rent for February to the current account;
Debit 62 Credit 90-1
- 90 000 rubles. - Rental fee is accrued for March and the debt of the tenant is reflected.
According to the results of the first quarter, the amount of rent in the amount of 270,000 rubles will be reflected in the accounting procedure for the estimation of revenue from sales (income on ordinary activities). (90 000 rubles. × 3 months). Only actually received rental fees in the amount of 180,000 rubles are transferred to the booking book of income and expenses. (90 000 rubles. × 2 months).
Situation 2.
Leasing of fixed assets is not a type of activity of the organization. At the same time, the property was handed to the tenant for one month. Then the accounting of rental income during USN is conducted using the following records:
- in January:
Debit 62 Credit 91-1
- 90 000 rubles. - Rental fee for January and reflects the indebtedness of the tenant;
- in February:
Debit 51 Credit 62
- 90 000 rubles. - Rent for January to the current account.
According to the results of the first quarter, the amount of rent in the amount of 90 000 rubles in the amount of rent in the amount of 90 000 rubles will be reflected in the accounting procedure. In the book of income and expenses, the non-revenue is also reflected in the amount of 90,000 rubles.
