EXPENSES RELATED TO PRODUCTION AND SALES - a type of expenses incurred by the taxpayer and taken into account for the purposes of determining the tax base for tax on organizations. In accordance with Art. 253 Tax Code related to production and sales include:

1) expenses associated with the manufacture (production), storage and delivery of goods, performance of works, provision of services, acquisition and (or) sale of goods (works, services and property rights);

2) expenses for the maintenance and operation, repair and maintenance of fixed assets () and other property, as well as for maintaining them in good (up-to-date) condition;

4) R&D expenses;

5) expenses for compulsory and voluntary insurance;

3) the amount of accrued depreciation;

4) other expenses. Features of determining the costs of banks, insurance organizations, non-state pension funds, PURTSB, consumer cooperation organizations and foreign organizations are established taking into account the provisions of Art. 290-309 NK. The procedure for determining the amount of expenses for production and sale for the purposes of tax accounting is established in Art. 318 NK. If the taxpayer determines income and expenses on an accrual basis, production and sales costs are determined taking into account the following features. For the purposes of Chapter 25 of the Tax Code, production and sales expenses incurred during the reporting (tax) period are divided into:

2). The amount of indirect expenses for production and sale, carried out in the reporting (tax) period, is fully attributed to the decrease in income from production and sale of this reporting (tax) period. The amount of direct expenses incurred in the reporting (tax) period also reduces the reporting (tax) period, with the exception of the amounts of direct expenses allocated to the balance of work in progress, finished products in the warehouse and products shipped, but not sold in the reporting (tax) period ( paragraph 2 of article 318 of the Tax Code).

Encyclopedia of Russian and international taxation. - M.: Jurist. A. V. Tolkushkin. 2003 .

See what "PRODUCTION AND SALES COSTS" are in other dictionaries:

Costs associated with production and sales- Costs associated with production and sale include: 1) costs associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (works, services, ... ... Vocabulary: accounting, taxes, business law

Costs of the organization associated with the production and sale- (in relation to the provisions on taxation of corporate income tax) the expenses of the organization associated with the production and sale include: expenses associated with the manufacture (production), storage and delivery of goods, ... ...

Other expenses of the organization related to the production and (or) sale- (in relation to the provisions on taxation of corporate income tax) other expenses of the organization related to production and sale, in particular, include the following expenses: the amount of taxes and fees, except for those listed in ... Encyclopedic dictionary-reference book of the head of the enterprise

Organization expenses- (in relation to the provisions on taxation of corporate income tax) in order to apply the provisions of the Tax Code of Russia on taxation of corporate income tax, the taxpayer reduces the income received by the amount of expenses incurred (for ... Encyclopedic dictionary-reference book of the head of the enterprise

Expenses of the organization for compulsory and voluntary property insurance- (in relation to the provisions on taxation of corporate income tax) the costs of compulsory and voluntary property insurance include insurance premiums for all types of compulsory insurance, as well as for the following types of voluntary ... Encyclopedic dictionary-reference book of the head of the enterprise

The taxpayer's expenses for corporate income tax, including insurance premiums for all types of compulsory insurance, as well as premiums for the following types of voluntary property insurance: 1) voluntary insurance of means of transport ... Encyclopedia of Russian and International Taxation- Necessary and justified expenses for the implementation of active or passive economic activity not directly related to the production and (or) sale of goods (works, services). Such expenses include: property rental expenses; in … Technical Translator's Handbook

COSTS NON-OPERATING- necessary and justified expenses for the implementation of active or passive economic activities not directly related to the production and (or) sale of goods (works, services). Such expenses include: property rental expenses; in … Big accounting dictionary

The composition of other expenses that reduce the tax base for income tax is given in Article 264 of the Tax Code of the Russian Federation. These include, in particular:

• amounts of taxes and fees accrued under the current legislation (except for taxes specified in Article 270 of the Tax Code of the Russian Federation);

• expenses for certification of products and services;

• expenses for fire-prevention and guard protection;

• expenses for ensuring normal working conditions;

• rental and leasing payments;

• expenses for the maintenance of official transport;

• concession fee during the period of use of the object of the concession agreement;

• travel expenses;

• expenses for legal, information, consulting and audit services;

• expenses for payment of communication services;

• advertising expenses;

• premiums for insurance against accidents and occupational diseases.

The list of other expenses is open. Consequently, other costs associated with production and sales can be written off as a reduction in the tax base for income tax (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation). But on condition that they meet the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. That is, if these costs economically viable and documented and related to income-generating activities.

For example, taxable income can be reduced by expenses:

• for team building (conducting corporate trainings). But the organization must have evidence that the corporate event has a real business purpose and is not of an entertainment nature (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 24, 2009 No. KA-A40 / 9145-09);

• to pay for courier services. But on the condition that the organization needed to use courier delivery (Decree of the Federal Antimonopoly Service of the Moscow District of August 8, 2012 No. A40-62807 / 11-30-530).

Accounting procedure

If the organization uses the accrual method, include other expenses in the calculation of the tax base in the manner prescribed by paragraph 7 of Article 272 of the Tax Code of the Russian Federation. If the organization uses the cash method, write off other expenses in the manner prescribed by paragraph 3 of Article 273 of the Tax Code of the Russian Federation. For more on this, see:

• How to account for income and expenses on an accrual basis for income tax ;

• How to account for income and expenses on a cash basis for income tax .

Certification

Situation: is it possible to take into account the costs of voluntary certification of products when calculating income tax?

Yes, you can.

The costs of both voluntary and mandatory certification of products are included in other expenses (subclause 2, clause 1, article 264 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06/1/8186.

In this case, the organization must carry out the examination in the manner prescribed by the Law of December 27, 2002 No. 184-FZ. Certification is carried out to confirm the compliance of products, production processes, operation, storage, transportation and sale with technical regulations and standards. In addition, certification is needed to improve the competitiveness of manufactured products (Article 18 of the Law of December 27, 2002 No. 184-FZ). At the same time, an agreement is concluded between the organization and the certification body (Article 21 of the Law of December 27, 2002 No. 184-FZ).

Certification costs are indirect. Therefore, when calculating income tax, they should be recognized at a time in the reporting (tax) period in which the date of receipt of the certificate falls. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated March 28, 2014 No. 03-03-RZ / 13719. The provisions of the letter allow us to conclude that the one-time method of recognizing expenses is always applied - regardless of the period for which the certificate was issued to the organization.

It should be noted that earlier the financial department took a different position. The letters of the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06 / 1/8186 and dated May 25, 2011 No. 03-03-06 / 1/307 stated that the costs associated with certification should be recognized evenly during the validity period of the certificate. Representatives of the Ministry of Finance of Russia substantiated this point of view by the provisions of paragraph 1 of Article 272 of the Tax Code of the Russian Federation. However, with the release of the letter of the Ministry of Finance of Russia dated March 28, 2014 No. 03-03-RZ / 13719, the previous clarifications seem to be irrelevant.

Arbitration practice on this issue is heterogeneous. There are examples of court decisions in favor of even distribution of costs during the validity period of the certificate (see, for example, the decisions of the Federal Antimonopoly Service of the North-Western District of March 22, 2006 No. A56-14268 / 2005 and the Volga District of July 26, 2005 No. A72- 6739/04-7/50). Recently, however, judges are increasingly recognizing the legitimacy of a one-time write-off of certification costs. In particular, such a position is reflected in the definition of the Supreme Arbitration Court of the Russian Federation of February 19, 2009 No. VAS-15494/08, the decisions of the Federal Antimonopoly Service of the Central District of February 15, 2012 No. A35-1939 / 2010, the Volga District of July 18, 2011 No. A65 -20361/2010, Ural District dated August 4, 2008 No. Ф09-3096/08-С3, dated January 19, 2006 No. Ф09-6174/05-С7. The judges note that certification contracts are not conditional on the receipt of income over several periods. This means that the provisions of paragraph 3 of paragraph 1 of Article 272 of the Tax Code of the Russian Federation are not applicable in such situations. The costs of obtaining a certificate are recognized as indirect and in full are related to the expenses of the current period (clause 2, article 318 of the Tax Code of the Russian Federation). Taking into account the current arbitration practice, organizations that write off such costs at a time have a high chance of defending their position in court.

In any case, the costs of voluntary certification of products must be economically justified and documented (clause 1, article 252 of the Tax Code of the Russian Federation).

An example of reflection in accounting and taxation of the costs of certification

In September 2015, Alfa LLC conducted a voluntary certification. The goal is to increase the competitiveness of manufactured products.

The certificate is valid from September 1, 2015 to August 31, 2016.

Certification costs amounted to 17,700 rubles. (including VAT - 2700 rubles).

The cost of finished products submitted for certification as a sample is 2000 rubles.

In accounting, the costs of product certification are classified as expenses for ordinary activities (clause 5 of PBU 10/99) and are recognized evenly over the validity period of the certificate.

The accountant of Alpha made the following entries in the accounting:

Debit 60 Credit 51
- 17,700 rubles. - paid for work on voluntary certification of products;

Debit 97 Credit 60
- 15,000 rubles. (17,700 rubles - 2,700 rubles) - the cost of work on certification of products is reflected as part of deferred expenses;

Debit 19 Credit 60
- 2700 rub. - VAT was taken into account on the costs of voluntary certification of products;

Debit 97 Credit 43
- 2000 rub. - the cost of product samples submitted for examination was written off;

Debit 68 subaccount "VAT settlements" Credit 19
- 2700 rub. - accepted for VAT deduction.

Every month, starting from September 2015 to August 31, 2016, the accountant of the organization makes the following entry:

Debit 20 Credit 97
- 1417 rubles. ((15,000 rubles + 2,000 rubles): 12 months) - the costs of voluntary certification of products were written off.

In tax accounting, the accountant took into account the costs of certification in September at a time. Therefore, a temporary taxable difference arose, with which the accountant calculated the deferred tax liability:

Debit 68 subaccount "Calculations for income tax" Credit 77
- 3117 rubles. ((17,000 rubles - 1,417 rubles) × 20%) - deferred tax liability from the difference between certification costs reflected in accounting and tax accounting is taken into account.

Situation: is it possible to take into account the costs of additional certification of goods purchased for resale when calculating income tax? Goods are certified by the manufacturer.

No.

When calculating income tax, an organization has the right to take into account the costs of conducting mandatory or voluntary certification of products and services (subclause 2, clause 1, article 264 of the Tax Code of the Russian Federation). According to the Ministry of Finance of Russia, this rule applies only to those types of products (services) that the organization produces (provides) independently. Consequently, the organization has no grounds to include in the composition of expenses that reduce taxable income, the costs of certification of products manufactured by other organizations and purchased for resale.

The Ministry of Finance of Russia adheres to this point of view in a letter dated May 25, 2006 No. 03-03-04 / 4/96.

Advice: there are arguments that make it possible to take into account the costs of additional certification of goods purchased for resale when calculating income tax. They are as follows.

When calculating income tax, an organization has the right to take into account any economically justified expenses that are documented and related to activities aimed at generating income. This follows from the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

The organization has the right to conduct voluntary certification for:

• confirmation of compliance of goods sold with technical regulations and standards;

• assistance to buyers in the competent choice of goods;

• creating conditions for ensuring the free movement of goods across the territory of Russia, as well as for the implementation of international economic, scientific and technical cooperation and international trade.

This follows from the provisions of Article 18 and paragraph 2 of Article 20 of the Law of December 27, 2002 No. 184-FZ.

Carrying out additional voluntary certification increases the competitiveness of goods, promotes their promotion in the market and ultimately allows the organization to increase its profitability. In addition, if additional certification is provided for by an agreement between the seller and the buyer, then the presence of such a certificate is a prerequisite for the sale of goods. Since the sale of goods is impossible without additional certification, the costs of its implementation are recognized as economically justified. If these expenses are documented, they are included in the calculation of the tax base for income tax (clause 1, article 252 of the Tax Code of the Russian Federation). In this situation, the organization can take into account the costs of additional certification on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as other expenses associated with production and sales (the list of such expenses is open).

In arbitration practice, there are examples of court decisions that recognize as legitimate the reduction of taxable income by the amount of expenses for additional certification of purchased goods (see, for example, the decision of the Federal Antimonopoly Service of the Moscow District dated September 30, 2009 No. KA-A40 / 9717-09). At the same time, in the ruling, the judges noted that subparagraph 2 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation applies not only to goods of own production. That is, the costs of additional certification of purchased goods can be taken into account in the same manner as the costs of voluntary certification of products (services).

Situation: is it possible to take into account the costs of certification of the quality management system when calculating income tax?

Yes, you can.

The tax base for income tax is reduced by any economically justified and documented expenses that are associated with activities aimed at generating income (clause 1, article 252 of the Tax Code of the Russian Federation).

The certification procedure for the quality management system consists in confirming the compliance of certain objects (products, works, services, technological processes) with the requirements of technical regulations, the provisions of standards or the terms of contracts. The purpose of certification is to increase the competitiveness of products in the Russian and foreign markets, to create conditions for the free movement of goods, as well as for international cooperation and foreign trade. According to GOST R ISO 9001-2001 (ISO 9001:2000), the requirements for the quality management system are complementary to the requirements for product certification. From this it follows that the certification of quality management systems is included in the overall system of activities for product certification.

The certification procedure is regulated by the Law of December 27, 2002 No. 184-FZ. Moreover, it does not follow from Article 18 of this law that its norms do not apply to the certification of the quality management system. Thus, if the certification was carried out in accordance with the Law of December 27, 2002 No. 184-FZ, and the costs associated with it meet the criteria of Article 252 of the Tax Code of the Russian Federation, they can be taken into account when calculating income tax (subparagraphs 2, 49, paragraphs 1 article 264 of the Tax Code of the Russian Federation).

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated September 4, 2013 No. 03-03-06/1/36419, the Federal Tax Service of Russia dated June 27, 2006 No. 02-1-08/123. The legitimacy of this approach is confirmed by arbitration practice (see, for example, the decisions of the FAS of the West Siberian District of June 24, 2009 No. F04-3764 / 2009 (9413-A27-40), the North-Western District of February 12, 2007 No. A66 -13850/2005 and the Urals District dated July 16, 2008 No. Ф09-5057/08-С3, dated January 19, 2006 No. Ф09-6174/05-С7).

Job advertisements

Situation: how to take into account the cost of posting vacancy announcements in the media when calculating income tax?

An organization that advertises its full-time vacancies and an organization that provides recruitment services (as a recruitment agency) account for expenses when calculating income tax in a different order.

In the first case, consider the costs of posting vacancy announcements as part of other costs associated with production and sales, as recruitment costs (subclause 8, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 23, 2011 No. 03 -03-06/1/585).

In the second case, consider personnel recruitment expenses as part of material expenses as expenses for the purchase of production services (subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation). Such clarifications are contained in the letter of the Ministry of Finance of Russia dated August 16, 2012 No. 03-11-06/2/111. This letter is addressed to an organization that uses a simplified system. But since it is based on the norms common to both systems of taxation, it can also be used as a guide when calculating income tax.

Contributions to self-regulatory organizations

Situation: how to take into account, when calculating income tax, contributions to the SRO for admission to work that affects the safety of capital construction facilities (including contributions transferred before and after the non-profit partnership was entered into the SRO register)?

Contributions, contributions and other obligatory payments to SROs can be taken into account when calculating income tax as part of other expenses. The main condition is that such a fee is a necessary condition for the conduct of the activities of the organization that transfers it. This procedure is established by subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Some types of work related to capital construction can only be performed if there is a certificate of admission to them. These are works in the field of engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction projects. This is stated in part 2 of article 47, part 4 of article 48 and part 2 of article 52 of the Town Planning Code of the Russian Federation. A detailed list of works affecting the safety of capital construction projects, for the execution of which you need to have a certificate of admission to them, was approved by order of the Ministry of Regional Development of Russia dated December 30, 2009 No. 624.

Certificates of admission to such types of work are issued to their members by self-regulatory organizations (SROs), that is, non-profit organizations (Article 11 of the Tax Code of the Russian Federation, Articles 55.2, 55.8 of the Town Planning Code of the Russian Federation and Article 3 of the Law of December 1, 2007 No. 315-FZ ). Self-regulation in the construction industry (including the issuance of certificates of admission) was introduced instead of the licensing system (Articles 1 and 3 of the Law of July 22, 2008 No. 148-FZ, paragraph 1 of the letter of the Federal Tax Service of Russia of April 3, 2009 No. ShS-22-3/256).

The certificate of admission is issued free of charge and without limitation of the territory and its validity period (part 9 of article 55.8 of the Town Planning Code of the Russian Federation). However, its receipt, as well as its validity, depends, among other things, on the payment of fees, the amount and payment procedure of which are established by the SRO (clauses 6-7 of article 55.9 of the Town Planning Code of the Russian Federation). For example, a certificate is issued only upon payment of an entrance fee and a contribution to the compensation fund (part 6 of article 55.6 of the Town Planning Code of the Russian Federation). If, after receiving the certificate, a member of the SRO does not pay regular membership fees, he may be excluded from the membership of the organization. In this case, the admission certificate will be declared invalid (subclause 3, part 2, article 55.7, subparagraph 5, part 15, article 55.8 of the Town Planning Code of the Russian Federation).

Thus, the payment of contributions to the SRO is a necessary condition for organizations that are engaged in work that affects the safety of capital construction projects.

Since in this case both conditions of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation are met (transfer of contributions to a non-profit organization and their production necessity), such expenses can be taken into account when calculating income tax (subparagraph 29 of paragraph 1 of Article 264, paragraph 1 article 252 of the Tax Code of the Russian Federation).

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated February 11, 2010 No. 03-03-06 / 1/63, dated December 7, 2009 No. 03-03-06 / 1/790, dated April 16, 2009 No. 03- 03-06/1/254, dated April 2, 2009 No. 03-03-06/1/213, dated March 26, 2009 No. 03-03-05/52 and the Federal Tax Service of Russia dated April 3, 2009 No. ShS -22-3/256.

In this case, documents confirming the costs of paying contributions can be:

• a copy of the certificate of membership in the SRO;

• payment orders for the transfer of contributions;

• invoices and other documents issued by the SRO.

This is stated in the letters of the Ministry of Finance of Russia dated August 10, 2010 No. 03-03-06 / 4/75, dated April 1, 2010 No. 03-03-06 / 1/207.

If the organization does not need to join the SRO (the organization does not need certificates of admission to perform work), but it became a member of the SRO on a voluntary basis, the amount of contributions paid is not taken into account when calculating income tax: in this case, the conditions of subparagraph 29 of paragraph 1 of Article 264 The Tax Code of the Russian Federation is not implemented. In addition, such expenses cannot be considered economically justified (clause 1, article 252 of the Tax Code of the Russian Federation). Such clarifications are contained in the letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/608.

Recognize contribution expense based on the method by which the entity calculates income tax.

If the organization uses the cash basis, account for contributions as they are transferred. That is, in the reporting period in which the organization pays them. This procedure is established by paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

If an organization uses the accrual method, expenses in the form of entrance fees, membership fees, and contributions to the SRO compensation fund are recognized in tax accounting at a time in accordance with subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation (for example, on the date of settlement). A similar point of view is reflected in the letters of the Ministry of Finance of Russia dated August 10, 2010 No. 03-03-06 / 4/75, dated July 21, 2010 No. 03-03-06 / 1/479, dated July 12, 2010 No. 03 -03-05/150, March 25, 2010 No. 03-03-06/1/182, February 11, 2010 No. 03-03-06/1/63, April 1, 2010 No. 03- 03-06/1/207, March 25, 2010 No. 03-03-06/1/182, February 11, 2010 No. 03-03-06/1/63.

An example of the reflection in accounting and taxation of the costs of paying an entrance fee and a contribution to the SRO compensation fund, which allows for work that affects the safety of capital construction projects. The organization calculates income tax on an accrual basis

Alfa LLC is engaged in the preparation of design documentation for the construction of various facilities. It can be engaged in the presence of a certificate of admission to design work.

To obtain a certificate in December, Alfa joined the SRO NP Proekt. The entrance fee to the SRO amounted to 10,000 rubles, the contribution to the compensation fund - 150,000 rubles. At the end of the month the certificate was received. The membership fee is 20,000 rubles. According to the regulation of NP "Proekt", membership fees are paid once a year in the month when the organization joined the SRO.

The accountant of Alpha accounted for the payment of contributions to the SRO NP Project as follows:

Debit 76 Credit 51
- 180,000 rubles. (10,000 rubles + 150,000 rubles + 20,000 rubles) - contributions to the SRO of designers are listed;

Debit 26 Credit 76
- 10,000 rubles. - the entrance fee to the SRO of designers was taken into account;

Debit 26 Credit 76
- 150,000 rubles. - the contribution to the compensation fund of SRO designers was taken into account;

Debit 26 Credit 76
- 20,000 rubles. - the membership fee in the SRO of designers has been taken into account.

When calculating income tax, Alfa's accountant included in other expenses:

• the amount of the entrance fee in the amount of 10,000 rubles;
• the amount of the contribution to the compensation fund in the amount of 150,000 rubles;
• the amount of the membership fee in the amount of 20,000 rubles.

If the contributions were transferred before the non-profit organization received the status of an SRO, they cannot be taken into account when calculating income tax. Since a self-regulatory organization has not yet received the status of an SRO, it is not entitled to issue a certificate of admission to work that affects the safety of capital construction projects. Therefore, the contributions transferred to her address cannot reduce taxable income. This conclusion follows from the provisions of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06 / 1/213.

Advice: there are arguments to take into account the contributions transferred to a non-profit organization before it received the status of self-regulatory. They are as follows.

Firstly, the Tax Code of the Russian Federation does not contain a requirement that contributions that can be taken into account when calculating income tax should be paid only after the organization receives the status of self-regulatory. Subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation only says that contributions must be transferred to a non-profit organization. Tax legislation does not contain separate provisions on accounting for the costs of transferring contributions specifically to SROs.

Secondly, in order for an organization to acquire the status of a self-regulatory organization, it must comply with a number of requirements (clause 1, article 55.2 of the Town Planning Code of the Russian Federation). In particular, it must have:

• a certain number of members (organizations and entrepreneurs) who carry out exactly the type of activity that the non-profit organization plans to regulate by issuing certificates of admission;

• compensation fund of a certain size.

This follows from parts 3 and 5 of article 3 of the Law of December 1, 2007 No. 315-FZ and article 55.4 of the Town Planning Code of the Russian Federation.

At the same time, an organization that was a member of a non-profit partnership before it received the status of an SRO, after registering a self-regulatory organization, has the right to obtain a certificate of admission (clauses 7 and 10 of article 55.8 of the Town Planning Code of the Russian Federation).

Thus, if an organization joined the SRO before this status was assigned to it, it has the right to take into account the contributions transferred during this time when calculating income tax. Provided that in the end she received a certificate of admission to work affecting the safety of capital construction projects. This is due to the fact that the paid contributions were a necessary condition for the non-profit organization to acquire the status of a self-regulatory organization, and therefore a necessary condition for obtaining a certificate of admission.

Such a conclusion can be drawn from the provisions of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation and Chapter 6.1 of the Urban Planning Code of the Russian Federation.

A different approach will give some members of the SRO (who joined it after acquiring the status of a self-regulatory organization) advantages in paying income tax over its other members (who participated in the creation of the SRO). That, other things being equal (taxation regime, the fact of obtaining a certificate, the reality of the costs incurred) is contrary to the principles of equality of taxation and the absence of tax discrimination. This follows from paragraphs 1-2 of Article 3 of the Tax Code of the Russian Federation.

However, following this position may lead to disagreements with the inspectors. Arbitration practice on this issue has not yet developed.

taxes

Situation: is it possible to take into account property taxes that an organization reimburses to its counterparty under a lease agreement or gratuitous use of property when calculating income tax?

No.

The tax base for income tax is reduced only by economically justified and documented expenses that are associated with activities aimed at generating income (clause 1, article 252 of the Tax Code of the Russian Federation).

The obligation to pay property taxes (land, transport, property tax) rests with the owners of property leased or gratuitously used (Articles 357, 373, 388 of the Tax Code of the Russian Federation). In fact, these taxes are an integral part of the cost of maintaining the property, which must be borne by the lessor (lender) and which are associated specifically with its activities. Expenses for reimbursement of property taxes cannot be qualified as expenses caused by the activities of the lessee or the borrower. Even if such compensation is stipulated by the contract by virtue of Article 421 of the Civil Code of the Russian Federation, these expenses are not economically justified for the tenant (borrower). Therefore, it is unlawful to take them into account when calculating income tax.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated July 4, 2006 No. 03-06-04-04 / 28 and the Federal Tax Service of Russia for Moscow dated January 9, 2008 No. 18-11 / 000184, dated August 20, 2007 No. 20-05/078880.2, December 1, 2004 No. 26-12/77723.

Advice: the tenant and the landlord have the right to agree that the reimbursement of property taxes is not made out in separate payments, but is taken into account when determining the total amount of the rent. With this option, the tenant will be able to take into account such expenses on the basis of subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Situation: is it possible to take into account when calculating income tax the amount of VAT (its analogue) that a Russian organization is obliged to pay on the territory of foreign states?

Yes, you can.

When calculating income tax, any economically justified and documented expenses are taken into account (clause 1, article 252 of the Tax Code of the Russian Federation). Therefore, if VAT (its analogue) paid under the laws of a foreign state meets these criteria, its amount can be included in other expenses related to production and sales, on the basis of subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The same position is taken by the controlling departments in relation to other foreign taxes. Only those obligatory payments that can be offset against Russian taxes cannot be attributed to expenses. For example, income tax (Article 311 of the Tax Code of the Russian Federation) and property tax of organizations (Article 386.1 of the Tax Code of the Russian Federation). Such clarifications are in the letters of the Ministry of Finance of Russia dated December 11, 2013 No. 03-08-05 / 54294, dated August 12, 2013 No. 03-03-10 / 32521 and the Federal Tax Service of Russia dated September 3, 2013 No. ED-4- 3/15969.

You can confirm the payment (withholding) of tax abroad by any documents drawn up in accordance with the legislation of foreign states or with the customs of business turnover applied in their territories. For example, payment documents indicating the transfer of tax to a foreign counterparty or to the budget of a foreign state. At the same time, documents drawn up in a foreign language must be translated into Russian. This is stated in the letter of the Ministry of Finance of Russia dated February 21, 2014 No. 03-08-05 / 7410.

It should be noted that earlier the Ministry of Finance of Russia took a different position. Representatives of this department argued that when calculating income tax, only those taxes that are accrued in accordance with Russian legislation can be taken into account (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). This was stated in letters dated February 28, 2011 No. 03-03-06 / 1/112, dated April 28, 2010 No. 03-03-06 / 1/303, dated December 16, 2009 No. 03-03- 06/1/813. However, with the release of later clarifications, these have lost their relevance.

Situation: Can property taxes accrued as a result of tax audits be included in tax accounting as expenses??

Yes, you can.

In tax accounting, transport, land tax and property tax are included in other expenses associated with production and sales (subclause 1 clause 1 article 264 of the Tax Code of the Russian Federation). At the same time, it does not matter who assessed the tax: the organization itself when preparing the declaration or the tax inspectorate during the audit. There is no prohibition in the current legislation to include taxes additionally assessed by inspectors in expenses.

And at what point to reflect the expense? Follow the general rule: when taxing profits, taxes and fees are included in expenses on the date of their accrual (subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation). For taxes that are additionally assessed as a result of audits, such a date is the day when the relevant decision of the tax inspectorate comes into force. Usually, the decision of the inspection comes into force one month from the date of its delivery to the payer (clause 9, article 101 of the Tax Code of the Russian Federation).

You may want to appeal the inspector's decision. Then, based on the results of the consideration of the complaint in court or in the Federal Tax Service, the amount of additional taxes may change. These changes must also be reflected in tax accounting. If the amount of additionally assessed taxes decreases, the difference will have to be included in non-operating income. If this amount becomes more, attribute the difference to other expenses.

Include additional income (expenses) in the calculation of taxable income in the period in which the relevant decision of the court or a higher tax authority comes into force.

To other expenses associated with the production and sale, in accordance with Art. 264 of the Tax Code of the Russian Federation include:

• o amounts of taxes and fees, customs duties and fees;
• o expenses for certification of goods, legal, audit and notary services;
• o the amount of commission fees and other similar expenses;
• o expenses for ensuring fire safety, for the protection of property (including private security);
• o recruitment costs;
• o provision of warranty repair and maintenance services;
• o rent, leasing payments;
• o postal, stationery, representation, expenses for retraining of personnel;
• o expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license and sublicense agreements);
• o services of computer centers, banks;
• o costs associated with the introduction of production technologies, as well as methods of organizing production and management;
• o other normalized costs included in the cost of goods (works, services).

non-operating expenses

Non-operating expenses are expenses that are not related to the main production and sale of goods (works, services). These expenses can only reduce non-operating income received in the reporting (tax) period. These include:

• o losses of past tax periods;
• o the amount of receivables for which the limitation period has expired, as well as the amount of other debts that are uncollectible;
• o losses from marriage and the amount of natural loss in accordance with the norms;
• o losses from downtime due to internal production reasons;
• o losses from natural disasters, fires and other emergencies;
• o expenses in the form of a negative exchange rate difference;
• o expenses in the form of premiums (discounts) paid by the seller to the buyer;
• o expenses for the formation of reserves for doubtful debts, for warranty repairs and maintenance;
• o expenses for the maintenance of property transferred under a lease (leasing) agreement;
• o other reasonable expenses.

Expenses, in order to calculate the tax base for income tax, can be accepted both in full and strictly according to the norms.

Expenses not taken into account for tax purposes

Tax legislation provides for expenses that are not taken into account when determining the tax base for income tax.

These expenses include:

• o the amount of accrued dividends;
• o penalties, fines and other sanctions transferred to the budget and off-budget funds;
• o contributions to the authorized (share) capital, contribution to a simple partnership;
• o property (cash) transferred by a commission agent, agent or other attorney in connection with the execution of intermediary agreements;
• o funds or property transferred under credit or loan agreements;
• o the cost of donated property and the costs associated with such a transfer;
• o the amount of payments in favor of employees not provided for in Art. 255 of the Tax Code of the Russian Federation;
• o property or property rights transferred as a deposit or pledge;
• o other expenses provided for in Art. 270 of the Tax Code of the Russian Federation.

This list of expenses is closed and is not subject to broad interpretation.

All expenses named in this article, under no circumstances can reduce the income of the organization.

Normalized expenses

The following expenses are eligible.

• 1. Losses and shortages of inventory items . Paragraph 7 of Art. 254 of the Tax Code of the Russian Federation, which contains a list of material costs taken into account when determining the taxable base for income tax, it is established that technological losses, losses from shortages and (or) damage during storage and transportation of inventory items within the limits of attrition rates approved in the manner prescribed by the Government of the Russian Federation. Losses from shortage and (or) damage during storage and transportation (natural loss) of inventory items are due to the physical and chemical characteristics of these items. Natural wastage does not include loss of valuables during storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation and damage to containers.
• 2. Travel expenses are included in tax deductible expenses if they are due to production needs. These include costs:
  • o for the employee's travel to the place of business trip and back to the place of permanent work;
  • o renting a dwelling and paying for additional services provided by the hotel (communication, safe deposit box, etc.);
  • o registration and issuance of visas, passports, invitations and other documents;
  • o daily allowance within the limits approved by the local order of the head of the organization;
  • o other expenses (use of bed linen on trains, porter service, luggage room, waiting room).

The day of arrival and the day of departure are considered as two days, regardless of the time of departure (arrival).

• 3. Worker's Compensation Expenses for the Use of Personal Cars and Motorcycles for Business Travel are included in the tax base in the amounts established by Decree of the Government of the Russian Federation No. 92 dated February 8, 2002. At the same time, the norms take into account the reimbursement of operating costs, namely: the amount of wear and tear, the cost of fuel and lubricants, maintenance and current repairs. The amount of compensation may depend on the intensity of use of a personal car for business trips. However, government regulations are differentiated only depending on the engine displacement, for example: up to 2000 cubic meters. cm - 1200 rubles per month, over 2000 cubic meters. cm - 1500 rubles. per month, motorcycles - 600 rubles. per month.
• 4. Representation expenses - these are the costs of the organization for the official reception and service of both domestic and foreign representatives who arrived in order to establish and maintain mutually beneficial relations, as well as participants in meetings of the board of directors. The minutes of the meeting should indicate the date and place, the program of the business meeting, invited persons, participants from the organization, the amount of expenses. Hospitality expenses do not include expenses for the organization of entertainment, recreation, prevention or treatment of a disease.

During the reporting (tax) period, hospitality expenses are included in other expenses in the amount not exceeding 4% of labor costs for the same period.

5. Advertising expenses manufactured or sold goods, trademark and service mark, including participation in exhibitions and fairs, in order to obtain a commercial result, the legislation does not provide for standardization. However, the taxpayer's expenses for the acquisition (manufacturing) of prizes and gifts during mass advertising campaigns, as well as for other types of advertising not specified during the reporting (tax) period for tax purposes are accepted in an amount not exceeding 1% of sales proceeds (Art. 249 of the Tax Code of the Russian Federation).

• o spending on promotional activities through the media and telecommunications networks;
• o expenses for illuminated and other outdoor advertising, including the production of advertising stands and billboards;
• o expenses for participation in exhibitions, fairs, expositions;
• o the amount of markdown of goods that have completely or partially lost their original qualities during exposure.
• 6. Property insurance costs - These are payments for voluntary and compulsory insurance.

Expenses on compulsory types of insurance are included in other expenses within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions. If the tariffs are not approved, then the costs are included in the amount of actual costs.

Expenses for voluntary property insurance are also included in other expenses, but the tax legislation defines only the following types of voluntary property insurance:

• o means of transport (water, air, land, pipeline), including leased ones;
• o cargo;
• o fixed assets for production purposes, intangible assets, work in progress;
• o risks associated with the performance of construction and installation works;
• o inventory;
• o liability for causing harm, if such insurance is provided for by the legislation of the Russian Federation;
• o others.
• 7. Expenses for voluntary insurance of employees . Modern labor relations and, accordingly, labor contracts are impossible without such a significant cost item as insurance. Depending on the types of insurance and purpose, insurance premiums may relate to labor costs and other expenses.

To the cost of wages in accordance with paragraph 16 of Art. 255 of the Tax Code of the Russian Federation include insurance payments under contracts:

• o long-term life insurance, if such contracts are concluded for a period of at least five years and during this period do not provide for insurance payments in favor of the insured person;
• o pension insurance and non-state pension provision;
• o voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of insured employees;
• o voluntary personal insurance, concluded in the event of the death of the insured person or the loss of the insured person's ability to work in connection with the performance of his labor duties.

The total amount of payments (contributions) paid by employers under these contracts is taken into account for tax purposes in an amount not exceeding 12% of the amount of labor costs.

Other types of voluntary insurance of employees (life, unemployment, etc.) are carried out at the expense of the profit remaining at the disposal of the organization after taxation.

Contributions under voluntary personal insurance contracts that provide for the payment of medical expenses to insurers of insured employees are included in expenses in an amount not exceeding 6% of the amount of labor costs.

Contributions under voluntary personal insurance contracts, concluded exclusively in the event of the death of the insured employee or disability in connection with the performance of his labor duties, are included in expenses in the amount not exceeding 15,000 rubles. per year, calculated as the ratio of the total amount of contributions paid under these contracts to the number of insured employees.

8. Interest on debt obligations .

Debt obligations are understood as commodity and commercial loans, loans, bank deposits, bank accounts or other borrowings, regardless of the form of their preparation.

When determining the costs accepted for accounting for debt obligations, one of two methods for calculating the maximum amount of expenses provided for in paragraph 1 of Art. 269 ​​of the Tax Code of the Russian Federation. This method should be fixed in the accounting policy.

1. When applying the first method, the average level of interest on comparable loans is used. Debt obligations issued on comparable terms are understood to mean debt obligations issued in the same currency for the same periods in comparable amounts against similar collateral.

Debt obligations that meet all comparability criteria but are accepted from different categories of creditors (individuals or legal entities) are considered incomparable.

• 2. When applying the second method, the maximum interest rate is taken equal to the refinancing rate of the Central Bank of the Russian Federation, increased by 1.1 times for debt obligations in rubles or equal to 15% for debt obligations in foreign currency.
• 3. If the borrower - a Russian organization has a debt under a debt obligation to a foreign organization (lender) that owns (directly or indirectly) more than 20% of the authorized (share) capital of the borrower - a Russian organization, or a Russian organization, is recognized as an affiliate of the specified a foreign organization, then a part of the actually accrued interest, calculated in the following order, is accepted as expenses for tax purposes:
  • o the taxpayer is obliged on the last day of each reporting (tax) period to calculate the maximum amount of interest recognized as an expense on controlled debt by dividing the amount of interest accrued by the taxpayer in each reporting (tax) period on controlled debt by the capitalization ratio calculated on the last reporting date of the corresponding reporting (tax) period.

In this case, the capitalization ratio is determined by dividing the outstanding controlled debt by the amount of equity corresponding to the share of direct or indirect participation of this foreign organization in the authorized capital of the Russian organization, and dividing the result by three.

When determining the amount of equity capital, the amounts of debt obligations in the form of debts on taxes and fees are not taken into account.

• 9. Expenses for acquiring the right to land plots subdivided into:
  • o acquisition of land plots from lands that are in state or municipal ownership, on which buildings, structures, structures are located or which are acquired for the purposes of capital construction of fixed assets on these plots;
  • o acquisition of the right to conclude a land lease agreement subject to the conclusion of the said lease agreement.

At the choice of the taxpayer, these expenses are included in other expenses related to production and (or) sale, in the following order:

• 1) the amount of expenses is recognized evenly over a period that should not be less than five years, or recognized as expenses in the amount not exceeding 30% of the calculated tax base of the previous tax period, until the full recognition of the entire amount of these expenses in accordance with the accounting policy adopted by the organization for tax purposes. To calculate the maximum amount of expenses, the tax base of the previous tax period is determined without taking into account the amount of expenses for acquiring the right to land plots. If land plots are acquired on an installment plan, the term of which exceeds 5 years, then such expenses are recognized evenly over the period established by the agreement;
• 2) the amount of expenses for the acquisition of the right to land plots is subject to inclusion in the composition of other expenses from the moment of the documented fact of submission of documents for the state registration of the said right. If the lease agreement for a land plot is not subject to state registration in accordance with the legislation of the Russian Federation, then the costs of acquiring the right to lease are recognized as expenses evenly over the term of this lease agreement.
• 10. Expenses for the sale of goods or property rights .

In accordance with paragraph 3 of Art. 268 of the Tax Code of the Russian Federation, when selling goods or property rights, an organization has the right, upon receipt of a negative result (the costs associated with the sale exceed the income from this sale), to include in other expenses the amount of the resulting loss in equal shares over a period defined as the difference between the useful life and the actual period of use of this property.

1) expenses associated with the manufacture (production), storage and delivery of goods, performance of works, provision of services, acquisition and (or) sale of goods (works, services, property rights);
2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
3) expenses for the development of natural resources;
4) expenses for research and development;

2. The costs associated with the production and (or) sale are divided into:
1) material costs;
2) labor costs;

4) other expenses.
3. Features of determining the expenses of banks, insurance organizations, non-state pension funds, consumer cooperation organizations, professional participants in the securities market and foreign organizations are established taking into account the provisions of Articles 291, 292, 294, 296, 297, 299, 300, 307, 308, 309 and 310 of this Code.
(Clause 3 as amended by Federal Law No. 57-FZ of May 29, 2002)
Commentary on Article 253
This article provides a generalized list and grouping of costs that relate to costs associated with production and sales, that is, these are the costs that were previously called "the cost of production (goods, works, services)".
The article provides two types of classification of these costs. On the one hand, the costs associated with the production and sale include (classification N 1):
1) expenses associated with the manufacture (production), storage and delivery of goods, performance of works, provision of services, acquisition and (or) sale of goods (works, services, property rights);
2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
3) expenses for the development of natural resources;
4) expenses for research and development;
5) expenses for compulsory and voluntary insurance;
6) other expenses associated with production and (or) sale.
On the other hand, the costs associated with production and (or) sales are divided into (classification N 2):
1) material costs;
2) labor costs;
3) the amount of accrued depreciation;
4) other expenses.
These classifications are neither complementary nor mutually exclusive. The practical significance of classification N 1 is not at all clear, because later in Art. 318 when dividing expenses into direct and indirect, only the concepts established in classification No. 2 are used.
In subsequent articles of this chapter of the Code, each of the components of this list and grouping is considered in more detail.

The costs associated with the production and sale on the basis of paragraph 1 of Art. 253 of the Tax Code of the Russian Federation include:

• o costs associated with the manufacture (production), storage and delivery of goods;
• o performance of work, provision of services;
• o acquisition and (or) sale of goods (works, services, property rights);
• o expenses for the maintenance, operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
• o spending on the development of natural resources;
• o R&D expenses;
• o expenses for compulsory and voluntary insurance;
• o other costs associated with production and (or) sales.

These costs are grouped into four large groups:

• o material costs;
• o labor costs;
• o the amount of accrued depreciation;
• o other expenses.

Material costs

Material costs include:

• o for the purchase of raw materials and materials used in the production of goods (works, services);
• o for the purchase of materials used for packaging or other preparation of products sold or spent on other production and economic needs;
• o for the purchase of fuel, water and energy of all types spent for technological purposes, the production of all types of energy, heating of buildings, transport work to service production, performed by the transport of the enterprise;
• o expenses associated with the maintenance and operation of environmental funds;
• o technological losses and from shortages and (or) damage during storage, production and transportation;
• o other expenses.

The cost of inventories included in material costs is determined based on the actual prices of their acquisition (excluding value added tax and excise tax), including commissions, import customs duties and fees, transportation costs and other costs associated with with their purchase.

Incorrect determination of the value of the MPZ can lead to an underestimation of the taxable base. When determining the amount of material costs when writing off raw materials and materials used in the manufacture of products for tax purposes, one of the following valuation methods is used:

• o at the cost of a unit of stocks;
• o at the average cost;
• o by cost of first-time acquisitions (FIFO);
• o by cost of most recent acquisitions (LIFO).

The valuation method used is indicated in the accounting policy adopted by the organization for tax purposes.

The amount of material costs is reduced by the cost of the balance of inventories transferred to production and not used at the end of the month, and returnable waste.

Labor costs

In labor costs on the basis of Art. 255 of the Tax Code of the Russian Federation are included:

• o any accruals to employees in cash and in kind, incentive accruals and allowances;
• o compensation accruals related to the mode of work or working conditions;
• o the amount of contributions under contracts of compulsory and voluntary (in accordance with the standard) insurance;
• o bonuses and one-time incentive accruals;
• o labor costs under civil law contracts;
• o other types of expenses incurred in favor of employees, provided for by labor (contracts) or collective agreements.

Depreciation expenses

Depreciable property

Depreciable property in accordance with Art. 256 of the Tax Code of the Russian Federation recognizes property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer, are used by him to generate income and the cost of which is repaid by accruing depreciation. The useful life of this property must be more than 12 months, and the initial cost - more than 40,000 rubles. In addition, the lessee has the right to include in the depreciable property the cost of inseparable improvements to the leased property.

From the composition of depreciable property in accordance with paragraph 3 of Art. 256 of the Tax Code of the Russian Federation, fixed assets are excluded:

• o transferred (received) under contracts for free use;
• o transferred by decision of the head to conservation for more than three months;
• o being under the decision of the head of the reconstruction and modernization for more than 12 months.

Land and other objects of nature management (water, subsoil, etc.), inventories, capital construction in progress and other property listed in paragraph 2 of Art. 256 of the Tax Code of the Russian Federation.

Depreciation methods

The amount of accrued depreciation includes depreciation deductions for the full restoration of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation.

In accordance with Art. 258 of the Tax Code of the Russian Federation, the depreciable property of the organization is distributed into 10 depreciation groups depending on the useful life from 1 year to 30 years and more. The useful life of an item of fixed assets is determined by the organization in accordance with the requirements of the Classifier of Fixed Assets approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. In addition, a depreciation bonus is provided, i.e. the taxpayer has the right to include in the expenses of the reporting (tax) period expenses on capital investments in the amount of:

• o 10% of the initial cost of fixed assets (except for those received free of charge);
• o in the amount of 30% in relation to depreciable property belonging to the third - seventh depreciation groups.

In a similar manner, it is possible to take into account the costs incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of these fixed assets.

Thus, after commissioning, fixed assets are included in depreciation groups (subgroups) at their original cost minus the depreciation premium, which was included in the expenses of the current reporting (tax) period.

If less than five years have passed since the commissioning of the fixed asset, in respect of which the depreciation bonus was used, and it was sold, then the amount of the depreciation bonus, a lump sum charged to expenses, is subject to recovery and inclusion in the tax base as non-operating income (paragraph 4 clause 9, article 258 of the Tax Code of the Russian Federation).

The useful life of intangible assets is determined from the validity period of a patent, certificate and other restrictions on the terms of use of intellectual property objects, as well as based on the useful life of intangible assets stipulated by the relevant agreements. The cost of intangible assets for which it is impossible to determine the useful life, depreciation rates are set based on 10 years.

Organizations have the right to choose one of two methods for calculating depreciation in tax accounting: linear and non-linear. However, for buildings, structures, transmission devices, intangible assets included in the eighth - tenth depreciation groups, regardless of the timing of commissioning with a useful life of 20 years, only the straight-line method is applied.

Accrual of depreciation on an object of depreciable property begins on the 1st day of the month following the month in which this object was put into operation.

The depreciation method can be changed from the beginning of the next tax period. However, a taxpayer has the right to switch from a non-linear to a linear depreciation method no more than once every five years (no such restriction has been established for the reverse transition).

Depreciation is charged in respect of an object of depreciable property in accordance with the depreciation rate determined for this object based on its useful life.

When applied linear method the amount of depreciation accrued for one month in relation to an object of depreciable property is determined as the product of its initial (replacement) cost and the depreciation rate determined for this object.

When applying the straight-line method, the depreciation rate for each item of depreciable property is determined by the formula:

K \u003d (1 / n) 100,%,

where K is the depreciation rate, % of the initial (replacement) cost of the depreciable property;

n - useful life of this depreciable property in accordance with the Classifier, expressed in months.

Thus, the straight-line method of depreciation makes it possible to evenly take into account the costs of depreciable property in expenses over the useful life.

When modernizing or partially liquidating depreciable property, there is a possibility of underdepreciation or premature write-off of the value of the logo object by the end of its useful life (including an extended period and as a result of modernization). In this case, and after the end of the useful life, depreciation should be charged at the previous rate until the cost of the object is fully written off. At the same time, if the useful life has not increased as a result of modernization, the taxpayer must take into account the remaining useful life when calculating depreciation. In practice, there are cases of modernization of fully depreciated fixed assets. The cost of such upgrades should still be written off through the depreciation mechanism and apply the depreciation rate established when the property was put into operation.

Principle of use nonlinear method lies in the fact that the monthly depreciation amount must be calculated not separately for each property (as with the straight-line method), but for the depreciation group (subgroup) as a whole.

On the 1st day of the tax period, for each depreciation group (subgroup), the total balance is determined, which is calculated as the sum of the residual value of all objects of depreciable property related to this depreciation group (subgroup). In the future, the total balance of each depreciation group (subgroup) is determined on the 1st day of each subsequent month, taking into account the depreciation accrued for this group (subgroup).

The amount of depreciation accrued for one month of the day of each depreciation group (subgroup) is determined by the formula:

A \u003d B (k / 100),

where A is the amount of depreciation accrued for one month for the depreciation group (subgroup);

B - the total balance of the depreciation group (subgroup);

k - depreciation rate (%) for the depreciation group (subgroup).

In order to apply the non-linear method, depreciation rates are applied, presented in Table. 7.1.

As the depreciable property is put into operation, the initial cost of these objects increases the total balance of the corresponding depreciation group (subgroup) from the 1st day of the month following the month when they were put into operation. Also, the total balance increases with a change in the initial cost of fixed assets in cases of their completion, additional equipment, reconstruction, modernization, technical re-equipment.

Table 7.1

If depreciable property is disposed of for one reason or another, the total balance of the relevant depreciation group (subgroup) is reduced by the residual value of such objects. It is possible that in this case the total balance may decrease to zero. In this case, such depreciation group (subgroup) is liquidated.

In addition, the total balance of the depreciation group (subgroup) may become less than 20,000 rubles. In this case, the taxpayer has the right to liquidate the specified group (subgroup) and attribute the balance of the total balance to non-operating expenses of the current reporting (tax) period. Upon the expiration of the useful life of any item of depreciable property, this item is excluded from the depreciation group (subgroup). In this case, the total balance of this group (subgroup) can be left unchanged and depreciation can continue to be charged in the generally established manner.

Residual value of the milling machine as of January 1 of this year. for the third depreciation group amounted to 640,000 rubles. In January, a lathe costing 146,000 rubles was put into operation. and completed the modernization of the milling machine, while the useful life has not changed. The cost of modernization amounted to 120,000 rubles.

The useful life of the milling and lathe in accordance with the 3rd depreciation group was 3 years and 4 months - 40 months. Consider the procedure for calculating depreciation by these methods.

1. Line method .

Depreciation rate: K \u003d 1: 40 \u003d 0.025.

Depreciation amount for January: 640,000 0.025 = 16,000 rubles.

February depreciation:

milling machine - (640,000 + 120,000) 0.025 = 19,000 rubles,

lathe - 146,000 0.025 = 3,650 rubles.

The total amount of depreciation for two months will be 38,650 rubles.

Residual value of depreciable property as of March 1 this year. will amount to 867,350 rubles.

The depreciation rate is applied each time to the original cost, so the fixed asset is fully depreciated evenly over 40 months until it is completely written off.

2. Nonlinear method .

For January, the total balance will be 640,000 rubles. The amount of accrued depreciation: 35,840 rubles. (640,000 5.6/100). After depreciation is charged, the total balance of this depreciation group is 604,160 rubles. (640,000-35,840).

Since transactions were made in January that affect the value of the total balance, they will be taken into account when calculating depreciation for February. The depreciation amount for February will be 48,728.96 rubles. [(604,160 + 146,000 + 120,000) 5.6 / 100]. After depreciation for February, the total balance of the third depreciation group as of March 1 of this year. amounted to 821,431.04 rubles. (640,000 - 35,840 - 48,728.96 + 146,000 + 120,000). The total amount of depreciation for two months is 84,568.96 rubles.

To reduce the tax burden, it is recommended to use a non-linear depreciation method if the financial result of the organization's activities is positive. Increasing depreciation deductions by almost two times in comparison with the straight-line method, the total amount of expenses increases, the taxable base for income tax decreases, and, consequently, the income tax. If there is a loss from financial and economic activities, it is advisable to use the straight-line method, since an increase in the amount of loss will not have a direct impact on the tax burden.

Depreciation can also be charged at rates lower than those established, by decision of the head of the organization, enshrined in the accounting policy. The use of reduced norms is allowed only from the beginning of the tax period and throughout the entire tax period. Why might an organization use reduced rates?

In fact, this is convenient for enterprises that assume that the financial result will be unprofitable in the near future. In a subsequent, profitable year, depreciation rates can be increased.

In relation to depreciable fixed assets with high energy efficiency, used to work in an aggressive environment or increased shifts, as well as agricultural organizations and residents of a special economic zone, a special coefficient of no more than 2 may be applied to the basic depreciation rate. For depreciable fixed assets, which are the subject of a financial lease agreement (leasing agreement), as well as used only for scientific and technical activities, a coefficient of no more than 3 can be applied to the basic depreciation rate. At the same time, these provisions do not apply to fixed assets related to the first, second and third depreciation groups, if depreciation is calculated using a non-linear method.