In the publication it is a question of the nuances connected with charge and tax discharge on profit, a value added tax and a tax on the income of individuals.
In the real consultation it will be a question of the nuances connected with charge and tax discharge on profit, the VAT and the personal income tax.
Profits tax
Receiving the land lots (shares) and property in rent doesn’t change a gross revenue and gross rasxody the enterprise tenant (Law subitem 7.9.6 about pribyli).
Expenses on payment of a rent join in structure of VR of the enterprise as according to subitem 5.2.1 of the specified Law the land lots and property are rented for conducting economic activity of the enterprise.
The tenant increases VR by the rent sum following the results of the tax period, in which it nachislyaetsya (subitem 7.9.6 of the Law on profit).
Remember: if the property lease contract preyodusmotreno creation of fund of restoration of the rented fixed assets, on VR belongs all added rent, including and means fonda as they are its part.
In agricultural industry the rent is quite often paid for the land lots and property in a natural form or in a type of service. In it sluchae sale of production or services takes place, poyoety on cost of transferred production or okayozanny on account of a rent of services it is necessary uvelichit a gross revenue (item 1.31 taking into account Zakoyon’s subitem 4.1.1 about profit).
As rent payment by nature or uslugami is barter operation, VD opredelyaetsya proceeding from the usual prices for production or service (subitem 7.1.1 of the mentioned Law). At the price of this case the fair (market) price for production or service which stand out or predostavlyayutsya on account of a rent will be usual.
VAT
If the rent is paid by the monetary sredyostvo, no features at taxation of the VAT are present, after all such operation isn’t considered delivery of a proyoduktsiya or services.
And here if it is paid in a natural form or services, there are some nuances. Delivery of production or services, that is operation which is object of taxation of the VAT (subitem 3.1.1 of the Law on the VAT) in this case takes place.
Thus, on a delivery date of production or a preyodostavleniye of services on account of a rent the predpriyayoty should add the tax obligations (BUT) and write out the tax consignment note.
Thus base of taxation of the VAT is the usual price for production (services) (item 4.2 of the Law on the VAT). The fair (ryyonochny) price for production (services) in this case will be usual.
Date of increase in the tax obligations date of which the actual delivery of production is the share, and for services – date of signing of the document certifying the fact of works (rendering of services) on account of a rent (is considered subitem 7.4.3 of the Law on the VAT).
In what declaration it is necessary to reflect delivery of ukayozanny production and services? It depends on how the rent is paid:
• if production of own production (krome milk, cattle, birds, wool, a dairy proyoduktsiya or meat products) or services of sobyostvenny production, BUT are reflected in the speyotsialny declaration on the VAT, which predstavlyaetsya according to item 11.29 of the Law on the VAT;
• if production of animal husbandry, such as moloko, cattle, a bird, wool, dairy production or the meat products, made in own pereyorabatyvayushchy shops, then BUT are reflected in the speyotsialny declaration on the VAT, which predstavlyaetsya according to item 11.21 of the Law on the VAT;
• if the purchased goods, BUT are reflected in the general declaration on the VAT, on which proizvodyatsya calculations with the budget.
How to fill the tax consignment note by delivery of production (services) on account of a rent?
As in this case it is a question of delivery of a proyoduktsiya (services) to individuals – not platelshhikam the VAT, an order of an extract of the tax consignment note reguliruetsya Order No. 165 item 8.1. Namely: the nakladyony is written out in duplicate, which ostayutsya at the enterprise tenant. In lines Indiviyodualny tax number of the buyer and Number of the certificate on registration of the payer of a value added tax (buyer) becomes a poyometka of "X-th".
PERSONAL INCOME TAX
The income received by citizens – payers of the personal income tax from granting property in rent or subrent, joins in structure of the taxable income (Law No. 889 subitem 4.2.7).
Features of charge and personal income tax payment from a predosyotavleniye in real estate lease opredeleny Law No. 889 item 9.1.
Tax agent
At delivery by citizens in rent of the land lot of agricultural appointment, a ground share (share) or an imuyoshchestvenny share the tax agent is the arenyodator – the subject of an entrepreneurial activity.
The branch, otdeyoleniye, another isolated podrazdelenie* the yuridiyochesky person, the charges allocated with powers and personal income tax payments in the budget (Law No. 889 item 1.15) can be the tax agent also.
Taxation object
The taxation object is defined proceeding from the razyomer of a rent specified in the contract, but not less minimum sum of rent payment established by the legislation.
The minimum sums of rent payment at rent:
• the land lots of agricultural appointment, ground shares (shares) - 1,5 % of their monetary assessment (Decree No. 92 Art. 1);
• the property received as a result of a reformiroyovaniye of KSP – 1 % of cost of this property, an imuyoshchestvenny share (Decree No. 62).
Let’s note that the monetary assessment of the land lots of agricultural appointment should annually (for January 1) to be specified on factor of indexation. On a sostoyayoniya for 01.01.07 the monetary assessment of the farmland which has been carried out for 01.07.95, was indexed on koefficient 2,551 (Letter No. 14).
Besides, by the Law No. of 161 (Art. 21) it is established that the size of a rent for the earth is defined with ucheyoty inflation indexes if other isn’t provided by the lease contract.
We pay attention! The resolution No. 1724 to item 10 of the Model treaty of a ground lease (it is approved as the Resolution No. 220) made changes. Their essence that the size of a rent for the land lots of a chayostny property is estimated taking into account (without taking into account) inyodeksatsiya (the unnecessary is deleted at will of the parties). It means that indexation of a rent isn’t in this case obligatory (as at rent of lands of a komyomunalny and state property).
At will of the parties in the lease contract of property charge of an arendyony payment (at a rate of depreciation charges) for creation of fund of restoration of the rented fixed assets (Recommendation No. 97) can be provided also.
This rent too is object a personal income tax oblozheyoniya. Though it also isn’t paid arendodatelyam throughout period of validity of the lease contract, but is a source for improvement rented and acquisitions of new OS. If during rent validity fund is ispolzovany not completely, the enterprise is obliged to pay the rest (as a rent) to lessors.
Let’s remind that the taxation object is estimated with application of raising factor (since 01.01.07 – 1,176471) if the income in the form of a rent is charged in any non-monetary forms (Law No. 889 item 3.4).
Cost of such charge is defined proceeding from the usual price of production, the goods, works or the services, increased by the sum:
• The VAT – if the tenant – the payer of the VAT;
• the excise duty if the excisable goods stand out.
Tax rate
The personal income tax rate at the taxation of a rent makes 15 % (Law No. 889 item 7.1).
NSL to this type of income isn’t applied, poskolku the rent isn’t a part of compensation fund (Instruction No. 5 item 3.35).
Term and payment order
Personal income taxes pay in the budget at income payment by the ediyony payment document (Law No. 889 subitem 8.1.2).
If the rent is added, but not paid, the poryayodok of payment depends on a type of the rented property.
• A real estate lease (lands, and also objects of property which settle down on the earth and not mogut to be moved to other place without loss of svoyoy qualitative or functional characteristics). At the taxation of a rent the special order of payment of the personal income tax in the budget is applied. Nayozvannye the income is finally assessed with the personal income tax at their payment at their expense (Law No. 889 subitem 9.1.5).
For example, the enterprise charged a rent for rent of the land lots monthly since the beginning of year, and paid to citizens in 6 months only in July. In this case on the basis of specified above spetsiyoalny norm it can list the personal income tax also in July (in day of payment of a rent).
Correctness of such conclusion proves to be true also Opreyodeleny VASU No. K-12328. In it is mute it is established that standards of the Law No. 889 in which it is told about okonchayotelny taxation of the personal income tax of separate types of income at their payment at their expense, concern date of a peyorechisleniye of the personal income tax in the budget.
• Rent of personal goods. At charge of a rent the general order of payment of the personal income tax in the budget (Law No. 889 subitem 8.1.2) is applied. That is if the rent is added, but not paid to the fiyozichesky person, the tax agent is obliged to hold and list the personal income tax within 30 calendar days upon termination of a month in which the income (by subitem 4.1.4 "and" and 5.3.1 Law No. 2181 is added).
If the taxable income stands out in a nedenezhyony form or cash from enterprise cash desk, the personal income tax is paid in the budget for the day following behind day of such payment.
The personal income tax withheld from a rent added to citizens, is subject to transfer in the budget in a poyoryadka, the established BQ (Law No. 889 Art. 16).
By article of 64 BQ it is provided that the personal income tax, uplachivayeyomy the legal entity (employer), zachislyaetsya in the corresponding local budget on a mestonayokhozhdeniye of the legal person and his divisions, and also upolyonomochenny divisions (branches, offices and other isolated divisions) in volumes naloga, added to employees of these divisions.
Thus, the order of payment of the personal income tax withheld from an arendyony payment depends on from what income it is withheld – the worker or not the employee of the enterprise.
Payment of the personal income tax for structural division. Chayosto the enterprises rent the land lots of a selyyokhoznaznacheniye in the territory of other territorialyyony bulk, instead of that where the enterprise is registered.
If such sites are its structural podyorazdeleniye *, according to the Explanation No. 232 the enterprise is obliged to become on the account as a playotelshchik of the personal income tax in taxing authority on a mestonakhozhdeyoniya of this division.
• The personal income tax withheld from a rent rabotnikov of this structural division, it is necessary uplachivat there where the personal income tax, uderzhanyony of their salary, that is into treasury accounts on a site of this division is listed.
• If the lessor isn’t the employee of the enterprise, the personal income tax is listed into kaznacheyyostvo accounts on an enterprise site.
The accounting of the enterprises having structural podrazyodeleniye, in bodies of GNS. To be registered in kachestve the payer of the personal income tax, the enterprise should predstavit to taxing authority on a site of strukyoturny division the following documents:
1) the statement on f. No. 1-OPP (with a mark Platelyyoshchik of a tax on the income of individuals);
2) an information message (in any forme) about existence of duties on personal income tax payment with ukazaniyoy data on structural unit and number of fiziyochesky persons for which the personal income tax will be listed;
3) a copy of the reference on enterprise inclusion in EGRPOU;
4) a reference copy on f. No. 4-OPP from this taxing authority in which the enterprise consists on the account;
5) a copy of the document confirming mestonakhozhyodeny divisions, for which enterprise stanovitsya on the account (for example, a copy of the model treaty of a ground lease).
Personal income tax payment by the isolated divisions.
If the enterprise for a place of rent ground uchastka created the isolated (authorized) podrazyodeleniye which is brought in EGRPOU and there is on the account in taxing authority, a personal income tax withheld from the income of citizens, pays this division on the site.
The reporting on f. No. 1DF
In Tax calculation f. No. 1DF charge and payment of a rent is reflected under codes of a sign of the income:
• 08 – at a real estate lease;
• 14 – at rent of personal goods.
Giving f. No. 1DF in taxing authority depends on what division is created by the enterprise for a place of rent of the land lot:
• if the isolated division (branch) which is brought in EGRPOU and is located not on terriyotoriya of head enterprise, a form predstavlyaet such division on the mestonayokhozhdeniye;
• if the division which does not have a code on EGRPOU, a form in the form of a separate portion for the podrazdeleyony the enterprise for the site (represents item 5.3 of the Order No. 451, Razjyasyoneniye No. 232).
If lessors of the property being in a soyovmestny share property, the group of co-owners and the lease contract acts signs the upolyonomochenny face, the list of co-owners with the indication of their identification numbers and razyomer of shares of property should be the integral annex to the tayoky contract.
Information in f. No. 1DF moves on each fiyozichesky person entering into group of co-owners.
* the Isolated division of the legal entity – is branch, other division of the legal person which is out of his site and makes production, vypolnyaet works or operations, the representation which represents and zashhishhaet interests of the legal person (Law No. 755 Art. 1) renders services on behalf of the legal person, or. Data on these divisions are brought in registration business of a yuryoliyets and join in the Uniform state register (Art. 28 of the specified Law).
** The structural division – a link the organizations (predpriyoyatiya) which includes group of performers or/and raboyochy, has separate, accurately certain functions in processe managements or production, otlichayushhiesya from functions of other links, and owing to this fact enters, as orgayonizatsionno the part of an orgayonizatsiya (enterprise) isolated from another divisions, in its structure or structure of podrazyodeleniye of the organization (enterprise). For example: production, shop, office, production site (Order No. 112).
(On Balans-Klub newspaper materials).