Transmission for own needs VAT examples. Accounting for finished products for own production. The procedure for determining the tax base with SMR for own needs
Question
The employee bought cakes on the celebration of March 8 in the amount of 2500.00. We want to write off these costs at the expense of pure profits.
Answer
These costs are not targeted payments in favor of specific employees. That is, they cannot be attributed to the income of a particular employee (personify).
For this reason, NDFLs and contributions to the FFR, FSS and FFOMs are not necessary with the amount of such costs (emails of the Ministry of Finance of 04/03/2013 No. 03-04-05 / 6-333, from 14.08.2013 No. 03-04-06 / 33039, Ministry of Labor dated 24.05.2013 N 14-1-1061 (p. 4)).
"Input" VAT on them to deduct it is impossible.
Costs for cakes in tax expenditures, both at the OSR and, are not taken into account (PP. 29, 49 of article 270, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of November 22, 2010 No. 03-04-06 / 6- 272 (p. 2), from 09/11/2006 No. 03-03-04 / 2/206).
In accounting, wiring will be: D 91-2 - to 60 - the costs of cakes are reflected in expenses (along with VAT)
The transfer of goods (works, services) for their own needs is subject to VAT only in the case when the cost of purchasing these goods (works, services) does not reduce taxable profits (PP. 2, 1 Article 146 of the Tax Code of the Russian Federation).
In addition, the taxation object on VAT occurs if the property acquired for its own needs (for example, kettle) structural units occurs (for example, kettle). Such a position was expressed by officials (a letter of the Ministry of Finance of Russia of 16.06.2005 No. 03-04-11 / 132).
Therefore, in your case, you must accrue VAT. We guide you a selection of documents confirming this position.
Related questions:
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IP on the USN 15% X will rent its placement of the organization. 1. Can it be included with the cost of housing content, it is utility bills, light. 2. Please send a statement ... ... -
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✒ Accounting in the debtor - buyer of goods (works, services) with the basis of the goods acquired by you (works, services) does not affect the tax ... ... -
Good day! The organization intentionally does not accept VAT to deduct, because Does not want to reimburse him from the budget. And according to the results of the first half of the year it turns out large tax at a profit. Is VAT, ... ... -
At what point is taken to deduct the entrance VAT on the exported goods: at the time of the adoption of goods to account or after 180 days to confirm the rate of 0% (if the rate is 0% ... ...
Tatyana Ivchenko, Auditor, Tax Consultant, General Director 000 "Audit Expert"
Through the adjustments of the legislation and decisions of the arbitration courts, the previously controversial moments of accounting for construction and installation work for their own consumption were much more logical and clearer.
Tax legislation does not contain the definitions of "CMR for its own consumption." By virtue of paragraph 1 of Art. eleven Tax Code RF should be guided by the definitions contained in regulatory acts Rosstat (see Letters of the Ministry of Emergency Situations of the Russian Federation of March 24, 2004 No. 03-1-08 / 819/16, UFNS in Moscow dated January 31, 2007 No. 19-11 / 8073 and from 25.02.05 No. 19-11 / 11713).
Correct qualifications
In accordance with the Resolution of the State Statistics Committee of Russia of December 24, 2002 No. 224, Rosstat from 12/16/05 No. 101 and Order of Rosstat dated 12.11.08 No. 278, to construction and installation work (including installation and commissioning of equipment required for the operation of buildings, such as installation and Installation of equipment for heating, ventilation, elevators, electrical, gas and water supply systems, etc.), performed by the economic manner, include work carried out for their needs, the organization's own, including work, to fulfill the organization allocates to a construction site Workers of the main activity with their salary payroll on the outfits of construction, as well as the work performed by construction organizations in their own construction (not within the framework of contract agreements, and, for example, with the reconstruction of its own office, the construction of its own production base, a warehouse for storing construction materials, etc. P.).
When implementing the CRP, the manufacturer and customer construction work is the same entity. To fulfill the CMR organization that is not a contractual construction organization, it is necessary to hold a number of sufficiently costly preparatory activities. Prior to the construction of the construction, it is necessary to create its own production base, acquire or rent construction machines and mechanisms, tools and inventory, etc. In addition, in the structure of the enterprise, it is necessary to provide a special unit that will directly deal with the construction of the right Specialists with their salary payroll on the outfits of construction, to have a license for the right to produce the relevant SMR (the decision of the FAS software from 25.04.07 No. 57-11919 / 06-6). Since 2010, it is necessary to be a member of the relevant SRO, while paying membership, entry contributions and contributions to the Compensation Fund.
Moreover, from para. 3 of paragraph 22 of Rosstat №2, and from the decisions of a number of arbitration courts (for example, the Resolution of the FAS of the West Siberian District of 30.04.08 No. F04-2723 / 2008 (4424-A0Z-41) in case No.A0z-6547 / 2007-14 ) It implues that if, in the implementation of the construction of a contractual work, contracts are performed by contracting organizations, the cost of these works is not included in the cost of construction mounting work For your own consumption. It is also necessary to separate construction and installation work and installation of equipment. Construction and assembly works are capital in nature, their result is either the creation of a new facility of fixed assets, including real estate facilities, or an increase in the initial value of an existing object. If there are no construction elements during installation work, the accounting of work is carried out according to other rules.
The main tool can be built for its own consumption in three ways:
Contractors (if work is carried out by third-party contractors);
Economic (if the firm is building independently);
Mixed way.
In accounting, the initial value of the fixed assets built by any of these methods are made up of all costs for their construction and commissioning (the cost of buying materials, the acquisition and installation of equipment, the work of workers, etc.).
The same rule applies in tax accounting, but only under one condition - construction is conducted in a contractive method (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).
After the work is completed, the act indicating the estimated cost of construction.
If the organization concludes an agreement with the Customer-Developer to invest the real estate facility under construction, then accounting is carried out in accordance with the Federal Law of 25.02.99 No. 39-FZ (as amended by 07/24/07).
Funds to the financing of construction listed in accordance with the terms of the contracts with developers of contracts are taken into account by investors in the debit of account 76 on a specially discovered subsecut. These funds are taken into account, therefore, during the entire construction. Upon completion of construction, after receiving the established procedures from the developer of documents confirming the costs of value-added tax produced during the construction process, investors take into account the cost of building the resulting share in the following wiring:
The actual costs of construction in part of the share transmitted by the developer to the investor may differ from the amount of the investment contribution.
If construction costs more sum Investment fee in accordance with the estimate, then the parties must determine the difference will be covered at whose expense. If the difference will cover the developer, then he can do it due to own funds, excluding them for tax purposes. If the customer, then you can agree on the addition to the estimate and take into account the costs produced additionally costs are also as part of the account 08.
If the construction costs are less than the amount of the investment contribution, the difference received is either refundable to the investor, or remains at the disposal of the developer as its income on the basis of an appropriate agreement between the Parties to the Treaty.
After registering the right of ownership of the resulting share in the construction facility, this share is included with the organization in the composition of fixed assets.
For economic method Construction work firm conducts independently (that is, not attracting third-party contractors). In this case, all costs associated with construction (value building materials, depreciation of fixed assets used for construction, wage Workers, etc.), are also taken into account by the debit of account 08.
Regarding this reflects this:
DT08-3 - KT10 (02,70,69 ...) - Reflects the costs of construction work performed by their own forces.
The cost of the CMR for the organization's own consumption is subject to VAT. At the same time, the amount of tax accrued during the work is subject to deduction.
For tax purposes, the share received by the investor at the end of construction, from the moment of submission of documents for state registration, is included in the main funds (amortized property) at the actual cost of construction.
The amount of VAT received from the developer at a consolidated invoice can be taken to the tax deduction according to paragraph 6 of Art. 171 of the Tax Code of the Russian Federation.
In tax accounting, the initial cost of the structural, manufactured facilities of fixed assets is determined:
As the sum of all the actual costs associated with the construction, manufacturing of the object, with the exception of VAT and excise taxes (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation). This refers to the situation when the Organization initially creates (builds) the object of fixed assets for its own needs;
As cost finished productsIf the organization decides to use part of the facilities of fixed assets for its own needs (paragraph 2 of Article 319 of the Tax Code of the Russian Federation). Meaning the situation when the organization produces fixed assets as part commodity products And, for example, some objects will decide to leave for their own consumption.
In conclusion, it should be noted that the fixed assets that are subject to state registration In accordance with the legislation Russian Federationare included in the corresponding depreciation group From the moment of the documented fact of filing documents for the registration of these rights (paragraph 11 of Art. 258 of the Tax Code of the Russian Federation).
Depreciation for tax purposes is charged from the 1st day of the month following the month of commissioning of the main means into operation.
VAT
In accordance with sub. 3 p. 1 Art. 146 Tax Code of the Russian Federation Construction and installation works made for their own consumption are the object of VAT. Until 2009, VAT for construction and installation work performed for its own consumption was made to deduct as VAT paid to the budget, that is, in the next quarter.
Starting from the submission of the VAT Declaration for the first tax period of 2009, in accordance with paragraph 9 of Art. 2. Federal Law 26.11.08 №224-ФЗ, it is reflected in both the tax amounts calculated in the performance of construction and installation work for their own consumption and the amount of this tax subject to deduction. Also, the FNS of the Russian Federation announced this in a letter from 03/23/09 No.SH-22-3 / [Email Protected] (agreed with the Ministry of Finance of the Russian Federation).
In accordance with the norms set forth in paragraph 4 of Art. 166 of the Tax Code of the Russian Federation, total amount The tax is calculated according to the results of each tax period in relation to all operations recognized as the object of taxation in accordance with the sub. 1 -3 p. 1 Art. 146 Tax Code of the Russian Federation, the moment of determination tax base which installed Art. 167 of the Tax Code refers to the relevant tax period, taking into account all changes that increase or reducing the tax base in the appropriate tax period.
According to paragraph 10 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.
Consequently, the accrual of VAT to pay the CMR for its own consumption and the adoption of these amounts will be made in the same tax period.
VAT amounts not adopted to deduct, which are calculated by the taxpayer in CMR for its own consumption, performed from 01/01/06 to 01/01/09, are taken to deduct in the previously active manner (paragraph 13 of Article 9 of the Federal Law). That is, if the organization did not have time to take to deduct VAT, accrued on the cost of the SMR from 01/01/06 to 01.01.09, then it must be paid to the budget, and only then can be taken to deduct. In general, (if errors were not allowed when calculating the tax base and you transferred VAT in the budget in time) This provision concerns only the amounts accrued in the CMR fulfilled in the fourth quarter of 2008.
Therefore, for example, the amount of VAT accrued in December 2008 could be taken to deduct only in the 1st quarter of 2009 (after paying VAT budget for the Declaration for the IV quarter of 2008). Accordingly, the second copy of the invoice written in December 2008 should be registered in the book of purchases only after paying the tax in the budget.
When deciding on the legitimacy of the tax authority refusal to the taxpayer in the deduction of VAT sums paid by the Contractor for the construction and finishing works, the lower courts were guided by provisions of paragraph 1 of Art. 166, para. 1 and 2 p. 6 tbsp. 171, paragraph 5 of Art. 172, Art. 173, para. 1 p. 2 art. 259 NK RF.
Based on the para. 3 p. 6 tbsp. 171 of the Tax Code of the Russian Federation concerning tax deductions in the implementation of the CMR for its own consumption, the courts considered that the right to deduct VAT did not arise from the Company because in Art. 171 Codex This right is addressed to the right to attribute the cost of completed construction and finishing work to expenses when calculating income tax. In other words, the courts attributed the taxpayer's expenses to pay for the construction and installation work in the category of construction and installation work for their own consumption and indicated that since the ownership of the property in the Company (taxpayer) is absent, its costs for the production of inseparable capital improvements This object of real estate (subsequently leased) cannot be taken into account in expenditures for income tax purposes, and therefore it cannot be granted the right to tax deduction on VAT.
However, the Russian Federation did not agree with such logic and recognized the taxpayer the right to deduct VAT regardless of whether the civil registration of relations for the production of inseparable improvements under the lease agreement was real Estate. In the absence of an object of leased real estate agreement, the agreement of the lessor legally cannot take place. Probably, this position of the Court of the Russian Federation about the legality of the presentation of the "entrance" VAT regarding inseparable improvements, the consent to which the person who is not a landlord of the object of real estate (before its state registration) can be distributed and for justifying the right to deduct The absence of the harmony of the landlord.
Contracting way implies attraction construction companies "From the side." It is clear that in this situation the organization will pay VAT already as part of payment services of the contractor. He has to be calculated with the budget for this tax. The customer will also be able to deduct in accordance with paragraph 6 of Art. 171 of the Tax Code of the Russian Federation. Note that in any other context of contract construction in chapter 21 of the Code is not mentioned.
It is not so unequivocal about the taxation of construction and installation work when they are mixed. The concepts "mixed way" for VAT in the Tax Code are not at all. Because of this omission, two years ago were very unprofitable for payers clarification of the Ministry of Finance of the Russian Federation on how to calculate VAT in this case. According to financiers, it was necessary to do this by analogy with the "economic" method. That is, pay tax with the total amount of the cost of construction of both own and attracted forces (a letter of the Ministry of Finance of the Russian Federation dated January 16, 2006 No. 03-04-15 / 01). Moreover, the position of the Ministry of Finance immediately began to use the FTS of the Russian Federation, bringing it to its territorial units for further use by inspections and payers (Letter of the Federal Tax Service of the Russian Federation of January 25, 2006 No.MM-6-03 / 63).
Thus, organizations in the conduct of the SMR for their own consumption were supposed to pay tax not only for themselves, but also for the contractor. Despite the fact that the latter and so is obliged to list VAT from the implementation of construction work. That at the same time should be done with a "contract" deduction, which is laid by the company under paragraph 6 of Art. 171 Code, the tax authorities did not clarify.
Fortunately, this controversial situation existed long. In March 2007, on the appeal of one of the organizations of the Russian Federation in the decision of 06.03.07 No. 15182/06, it was recognized as an invalid part of the mentioned letter of the Ministry of MF. The one, where it is said about the accrual of the "contract" tax during construction for its own needs. The Ministry of Finance tried to defend his position in arbitration courts, but they did not support him.
Presidium of the Russian Federation in the decision of 09.10.07 №7526 / 07 recognized the legality and validity of the initial decision of the court. Thus, during construction for its own needs, accrual and pay VAT is only necessary from its own part of the cost.
The right to deduct the "entrance" tax on materials acquired for caption does not depend on the fact of submitting documents to the State Registration of Rights to the Object.
Not so long ago, one of the conditions for the deduction of the "entrance" VAT was its payment to the supplier. On this occasion there were quite a lot of disputes between taxpayers and tax authorities. I can remember the sensational definitions of the Constitutional Court of the Russian Federation dated 08.04.04 No. 169 - o and dated 04.11.04 No. 324-O, in which the "reality" of the costs incurred by the Buyer (at the expense of own, and not at the expense borrowed money) It has been put forward as a prerequisite for the deduction of "entrance" tax.
The topic has not lost the relevance today. At the end of last year, it had to return to the Presidium of the Russian Federation (see Decree of the Presidium of the Court of the Russian Federation of 02.10.07 No. 3969/07).
Inspection by results cameral check made a decision to refuse joint Stock Company in the use of VAT deduction. The basis was that the company was calculated with partners partly at the expense of the funds received under the loan agreement, and partly due to money reversed from the sale of their own shares. According to inspectors, in this case, the costs of the Company did not comply with the concept of "real", since there was no loan at the time of the preparation of the VAT declaration, and securities The organization has implemented the future supplier. That is, according to the inspection, the taxation of the tax from the budget was unlawful.
But the Presidium of the Russian Federation with arguments tax authorities I did not agree. First of all, judges pointed out that in the calculations of the society with counterparties, the real cash flow was carried out on the settlement accounts. " At the same time, goods and services were purchased for taxable VAT operations. In addition, all cash - both borrowed and received from the sale of shares are the property of society, and it has the right to dispose of them at their own discretion. At the same time, payments to the repayment of the loan company carried out without a delay, in the deadlines established by the contract. In addition, among the conditions established in the Tax Code of the Russian Federation to obtain the deduction of VAT, there is no condition for the full calculation on borrowed funds.
Judges have found ways to attract additional capital by society quite justified and economically justified. And this removes suspicion of the unscrupulousness and focus of its actions exclusively to receive a deduction on VAT. At the same time, the judges recalled one important position from the decision of the Plenum of the Russian Federation of October 12, 2006 No. 53 "On Assessment arbitration courts The validity of the taxpayer of tax benefits. " According to paragraph 9 of this document on how to attract capital cannot be made of the unambiguous conclusions about the "unreasonableness" of the tax benefit (in this case - VAT deduction). Therefore, society has the full right to deduct, presented in the Declaration for the disputed period.
Taxpayers, by virtue of para. 3 p. 6 tbsp. 171 of the Tax Code of the Russian Federation, it is entitled to expect a tax deduction, provided that construction and installation works are associated with property intended for the implementation of operations taxable in accordance with Chapter 21 of the Tax Code of the Russian Federation, the value of which is subject to inclusion (including through depreciation deductions) When calculating the income tax.
If, when conducting the CMR, the organization suggests subsequently use the object on which work is underway, for non-taxable VAT activities, the accrued from the cost of the CMR VAT cannot be submitted. If not yet determined, for what types of activities the object will be used, or if it is planned to be carried out in the future as taxable and non-taxable VAT operations, then the taxpayer has the right to accept the full amount accrued from the cost of the tax. Then, in the period when not taxable VAT operations will appear in accounting, it will have to restore part of the tax deduction.
FNS of the Russian Federation in a letter from 11/28/08 No.SD-6-3 / [Email Protected] Also gave the appropriate clarifications agreed with the Ministry of Finance in the letter dated 13.11.08 No. 03-07-15 / 116. In the situation under consideration, accrued for the CMR value performed for their own needs, VAT is subject to deduction in the general order. After commissioning the object (that is, when its use will begin for operations taxable and not subject to taxation), it is legally accepted earlier to deduct VAT.
The tax is subject to restoration and pay to the budget in the manner prescribed in paragraphs 4 and 5 of paragraph 6 of Art. 171 of the Tax Code of the Russian Federation. In particular, at the end of each calendar year (within 10 years, from that year, in which the object begins to amortized) in the VAT Declaration submitted to the inspection at the taxpayer's placement, for the last tax period, it is necessary to reflect the recovered amount of tax.
The calculation of the amount of tax subject to recovery and pay to the budget is made on the basis of 1/10 of the tax amount adopted to deduct, in the relevant share. This share is determined at the cost of shipped goods (work performed, rendered services) transmitted property rights that are not taxable and those specified in paragraph 2 of Art. 170 Tax Code of the Russian Federation, in the total value of goods (works, services), property rights shipped (transmitted) per calendar year. The reduced amount of tax in the cost of this property is not included, and is taken into account in the composition of other expenses in accordance with Art. 264 of the Tax Code of the Russian Federation.
Concerning tax deduction The "entrance" VAT according to the materials used for construction, the Federal Tax Service of the Russian Federation pointed out the fact that the VAT filed with contractors (customers-developers) by goods (work, services) acquired to perform the CMR is made to deduct in full regard how this object will be used in the future. This conclusion directly follows from the provisions of the Tax Code of the Russian Federation, because the construction of a charge refers to taxable VAT operations, therefore, the taxpayer may consider VAT filed by suppliers of materials used during construction. To do this, it is necessary that the goods (work, services) are recorded and the organization had source documents, as well as the invoices of suppliers and contractors, designed properly. Of course, payment for the adoption of VAT is not required to deduct.
If the organization creates or builds the object of fixed assets for activities, not taxable VAT, then the tax amount is not subject to deduction and is included in the initial cost of the object.
During the construction, an organization can attract contractors to perform certain types of work. In this case, the VAT tax base should not include the costs of payment for contracting organizations.
The invoice reflected earlier in the sales book should be registered in the shopping book.
The new procedure for deducting VAT on construction and installation work performed by a factor, practically provided taxpayers with the opportunity not to pay the VAT budget from the cost of these works. This will not only reduce tax payments, but also facilitates the work of the accountant, since it is not necessary to keep track of the payment of the tax to the budget in order to take it to deduct.
Usn.
Based on sub. 22 p. 1 Art. 346.16 of the Tax Code of the Russian Federation paid to the budget amount of VAT from the cost of construction and installation work is included in the cost of determining the tax base for the tax paid in connection with the use of a simplified tax system.
Created main tool, subject to payment and commissioning, is recognized as part tax expenses equal parts, in the appropriate tax period, subject to the application of the base "Revenues minus costs".
Thus, if the organization performs construction and installation work for its own consumption, being in general mode, and then starts to apply UPN, according to the results of the last tax period on VAT preceding the transition to the USN, it will have to calculate VAT from all actual expenditures construction and installation work in this period and pay it to the budget.
Russian Tax Courier, N 19, 2004
IN economic activity Organizations are often cases of work, providing services or transfer of goods for their own needs. What is understood by this? Is there always an object of taxation on VAT in such situations?
When the tax object occurs
The object of taxation on VAT is recognized by the transfer of goods on the territory of Russia (performance, provision of services) for their own needs, the costs of which are not accepted for deduction when calculating the income tax of organizations. This is stated in paragraphs 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation.
The specified definition has two key conditions necessary for the occurrence of the taxation object:
- transfer of goods (performance, service);
- the impossibility of recognizing the cost of these goods (works, services) as a consumption for the purpose of taxation of profits (see the insert).
Consider when a situation may occur at which these two conditions will be performed simultaneously. This is possible only in the case of the transfer of goods (performance, provision of services) from structural unitreceiving income (income-generating) in a division that does not receive income (activities that do not affect income), but is due to the organization's own funds. for exampleThe organization has a boiler room that releases thermal energy for production needs, and also serves the dining room. The dining room provides food to employees organization for free. That is, the dining room does not receive income. In this case, the transfer of thermal energy from the boiler room to the dining room is carried out for the organization's own needs, which in turn leads to the emergence of the taxation object on VAT.
The taxation object will arise in the case when the goods were initially acquired to carry out activities aimed at obtaining income, but then used in income-generating activities. That is, instead of restoring the adopted by the "entrance" VAT on the purchased goods acquired when it is transferred to its own needs, the value of the goods should be accrued to VAT. for exampleThe organization acquired a wardrobe for the office, but then handed it to his own sports hall, which employees of this organization are visited for free. In this case, the object of taxation on VAT will arise.
However, if the Organization initially acquires the goods, the costs of which are not accepted when calculating the income tax, and this product is used in one of the organizations of the organization, the taxation object on VAT does not arise. After all, the transfer of goods in such a situation does not occur. This is true and for cases of acquiring works and services, the value of which does not reduce the taxable profit of the organization.
Note! Expenses not accepted when calculating income tax
When calculating the income tax, the following costs are not recognized:
- economically not substantiated and not related to activities aimed at obtaining income (clause 1 of article 252 of the Tax Code of the Russian Federation);
- documented non-confirmed (clause 1 of article 252 of the Tax Code of the Russian Federation);
- directly indicated in Article 270 of the Tax Code of the Russian Federation.
Please note: when transferring goods (works, services) to servicing production and farms, their cost will be subject to VAT in a part not adopted when calculating income tax. If the cost of goods (works, services) is included in order to calculate the income tax in the cost of expenses serving productionThe object of taxation on VAT does not occur.
How to determine the tax base
So, the organization has occurred the transfer of goods (performance of works or services) from the structural unit receiving income (income-generating activities) into a division that does not receive income (activities that are carried out at the expense of own funds). The organization has a duty to charge VAT for the value of the specified goods (works, services). How to determine this value?
According to paragraph 1 of Article 159 of the Tax Code of the Russian Federation in this case, the tax base for VAT is defined as the value of the goods transferred (performed works provided), calculated on the basis of:
- from the prices of implementing identical (and with their absence - homogeneous) goods (similar works, services), which acted in the previous tax period;
- from market prices, taking into account excise taxes (for excisable goods) and without inclusion in them, VAT.
If the organization conveys the goods (performs work, provides services) for own needs, similar to the fact that they have been implemented in the previous tax period, there are no problems with the definition of the tax base. The prices involved in which the same goods (work, services) in the prior tax period were implemented<*>.
<*> For most organizations, the tax period is the calendar month. For taxpayers ( tax agents) With monthly revenue for the amount of revenue from the sale of goods (works, services), excluding VAT, not exceeding 1 million rubles, the tax period is established as a quarter (Article 163 of the Tax Code of the Russian Federation).
And if similar implementation in specified period did not have? Then the organization needs to determine the market price transferred for their own needs of the goods (work performed, services rendered). The market price recognizes the price that has developed in the interaction of supply and supply in the market identical (and with their absence - homogeneous) goods (works, services) in comparable economic (commercial) conditions (Article 40 of the Tax Code of the Russian Federation).
To determine the market price, you need to use official sources of information about market prices for goods, works or services and stock quotes. for example, information government agencies According to statistics and organs regulating pricing, data on market prices published in printed publications or communicated to the public by other media.
However, in practice, get information about market prices is not easy. Therefore, in the absence of such information, the calculated methods for determining the market price are used. According to paragraph 10 of Article 40 of the Tax Code of the Russian Federation, a market price is calculated by the price method of subsequent implementation. If this method is not applicable, the cost method is used. That is, the market price is recognized as equal to the amount of costs and the usual profit for this sphere.
At the same time, in most cases, the above methods are difficult to apply in practice, because work and services are mostly unique. Therefore, the expenses of the organization for the production of goods, the performance of work or the provision of services consumed for their own needs, in fact, will be a "market price". In the absence of information on market prices of purchased goods, which are transmitted for their own needs, the price of their acquisition will be used in the calculation of the tax base.
NAT calculus
When the tax base is defined, you can move to the calculation of VAT. The amount of VAT in the transfer of goods (performance of work, the provision of services) for their own needs is charged in excess of the value of these goods (works, services). This is defined in clause 1 of Article 166 of the Tax Code of the Russian Federation.
When transferring goods (execution of work, providing services) for their own needs, the organization should make an invoice and register it in the sales book and the journal of accounting invoice (clause 3 of Article 169 of the Tax Code of the Russian Federation). The invoice is drawn up in one copy, since in this case the goods (works, services) and the amount of VAT is not made to pay.
The cost of goods transmitted (performed works, services rendered) and the calculated amount of VAT are reflected depending on the rates on strings 230 or 240 sect.2.1 tax Declaration. The form of this declaration is approved by the Order of the Ministry of Emergency Situations of Russia of 20.11.2003 N BG-3-03 / 644.
Let's look at the example of how VAT is calculated when transferring goods for your own needs.
Example 1.. Chairs were made on the furniture factory. Five chairs were transferred to a dining room that does not receive income, but is due to the organization's own funds. The actual value of one chair is 400 rubles. The price of the implementation of the same stool in the previous month was 500 rubles. (excluding VAT). The tax period on VAT is a month.
Cost of chairs 2000 rubles. (400 rubles. X 5 pcs.) Not included in expenses when calculating income tax, since these costs do not comply with the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Thus, in accordance with paragraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, the object of taxation arises. The tax base is defined as the price of the implementation of one stool in the previous tax period (500 rubles), multiplied by the number of chairs transmitted for their own needs (5 pcs.). The amount of the accrued VAT budget will be 450 rubles. (500 rubles. X 5 pcs. X 18%).
"Input" VAT
Is the right to deduct the amount of VAT paid to suppliers of goods (works, services) transmitted for their own needs?
According to paragraphs 1 of paragraph 2 of Article 171 of the Tax Code of the Russian Federation, the amount of VAT submitted to the taxpayer and the goods paid for them in the acquisition (importation to the customs territory of Russia) of goods (works, services) to carry out operations recognized by taxation facilities on VAT.
Since the transfer of goods (performance, the provision of services) for its own needs is the object of taxation on VAT, the "entrance" tax is entitled to take to deduct. This amount of tax is shown along line 310 and decrypted on line 317 sect. 2.1 of the tax return on VAT.
Example 2.. In September 2004, the organization repaired a kindergarten, which is on its balance sheet and is funded at the expense of its own funds. In August, similar work for third-party organizations did not perform. The market price of such works is 160,800 rubles. without VAT.
Repair costs include:
- salary and union - 32,200 rubles;
- materials used for repair - 102 000 rubles. without VAT.
The cost of repairing a kindergarten will not be taken into account when calculating income tax, as they are not carried out within the framework of activities aimed at receiving income. Consequently, the market price of work should accrue VAT in the amount of 28,944 rubles. (160 800 rubles. X 18%).
The amount of "input" VAT, which is accepted to deduct, is equal to 18 360 rubles. (102 000 rub. X 18%).
Thus, the organization no later than October 20, 2004 should pay VAT budget in the amount of 10,584 rubles. (28 944 rub. - 18 360 rubles.).
E.V. SELINA
Expert journal
"Russian tax courier"
Organizations, in the course of economic activity, can not only implement their own products (work, services) to buyers, but also use the results of their own activities. For example, a reinforced concrete products plant transfers its products to build a new workshop, the bakery releases part of its products to feed employees in the dining room on its balance sheet, the company that implements the stationery transfers some of them for use in the accounting department of the organization. Examples of such a transmission can be given by many, this is a fairly common operation in the practical activity of any organization.
Thus, organizations in the course of their economic activity can use the results of their activities for their own production needs and for their own unproductive needs.
Consider on the example, how to reflect the transmission of products for your own production needs in accounting.
Example 1.Features of the calculation of VAT on transmission transmission operations (works, services) for their own needsLLC Stroykomplekt carries out wholesale sales of building materials. In January, the organization acquired 100 ink cans at a price of 70.80 rubles for the bank.
In addition, in January, the organization makes the decision to repair the warehouse, for which 3 paint banks are required. In accounting, these operations will look like this:
Correspondence bills Amount, rubles Contents of operation Debit Credit 41 "Goods" 6000 Paint is taken to account 60 "Calculations with suppliers and contractors" 1080 Accounting VAT 60 "Calculations with suppliers and contractors" 51 "Settlement account" 7080 Reflects the payment of the supplier 68 "Calculations for taxes and fees" subaccount "VAT" 19 "Value Added Tax on Acquired Values" 1080 Reflected the amount of VAT to deduct 10 "Materials" 41 "Goods" 180 Transmitted on the basis of the order of the head, part of the paint for the repair of the warehouse. (3b. X 60 rubles) 44 "Sale expenses" 10 "Materials" 180 Written in the cost of paint for repair.
End of example.
Operations for the transfer of goods (works, services) are the object of taxation on VAT. According to paragraph 1 of Article 146 of the Tax Code of the Russian Federation (hereinafter the NK RF):
"The object of taxation recognize the following operations:
So, according to tax legislation, the transfer of goods (works, services) for their own needs is one of the value-added tax taxes. At the same time, according to paragraph 1 of Article 146 of the Tax Code of the Russian Federation, two conditions necessary for the occurrence of the taxation object are allocated.
For the purposes of this chapter, the transfer of ownership of goods, the results of work performed, the provision of services at no cost is recognized as the sale of goods (works, services);
First, the condition of the organization has some separate structural unit in order to actually be the fact of transfer, and not the internal movement of material and production reserves.
Example 2.The organization acquired a TV and installed it in the head office. In this situation, the taxation object on VAT does not occur, since there is no fact that the fact of transfer is missing, here we simply have the movement of material and production reserves.
End of example.
Example 3.The proof of this position may be a letter of MNS of the Russian Federation of January 21, 2003 No. 03-1-08 / 204/26-B088 "On the payment of VAT for the property acquired for the organization's own needs." This document It is impossible to recognize the regulatory, rather, it is clarified, but the position of the tax authorities is quite clearly consistent. "... that when purchasing property (kettle) for your own needs, not related to the production and sale of goods (works, services), without subsequent transfer of structural units, the object of taxation does not occur. The amount of value added tax paid on the purchased for its own The needs of property (teapot), not accepted to deduct. "Suppose the construction organization acquired an electric kettle for office. Since the main activity of the organization is construction and installation work, it is impossible to attribute these costs for production activities. Consequently, the cost of the purchase of this household appliances from the organization must be carried out by profits remaining at the disposal of the organization after taxation. One of the conditions is observed, but there is no fact that the transfer of the structural unit is missing. So in this case, the organization will also not be the object of taxation.
End of example.
Thus, if this electric kettle, the organization handed over to a structural unit, then the objective object would have arisen, and the organization would have obliged to accrue value added tax.
Consequently, in solving issues related to the accrual of value-added tax on transmission operations (works, services), it is necessary to know exactly the transfer of these goods (works, services) by structural units or not.
Secondly, for the occurrence of the object of taxation in the transfer of goods (works, services) for their own needs is the impossibility of recognizing the value of the specified goods (works, services) as a consumption for the purpose of taxation of profits.
Note!
When calculating the income tax, the following costs are not recognized:
- economically not substantiated and not related to activities aimed at obtaining income (article 252 of the Tax Code of the Russian Federation);
- docted unconfirmed (Article 252 of the Tax Code of the Russian Federation);
- the costs specified in Article 270 of the Tax Code of the Russian Federation.
Example 4.Thus, with a one-time fulfillment of these conditions, the organization carrying out the transfer of goods (works, services) for their own needs, the tax object will arise.The production organization has a sports club on the balance sheet, providing services for employees of the organization and members of their families. The content of this club is carried out at the expense of profits remaining the organization after taxation. The organization acquired a TV and transferred it to the sports club. In this case, the organization has an object of taxation on VAT, since both conditions are being carried out to tax legislation to transmission transactions falling for taxation, firstly, the transfer of services separed divisionSecondly, the impossibility of recognizing the cost of services rendered as a consumption in determining the tax base for income tax.
End of example.
What it is?
As you know, the transfer of something for our own needs of the enterprise is subject to VAT. Often under this understand any transfer of the values \u200b\u200bof one structural division of the company to another. Is it correct?
The tax code is recorded that "the transfer in the territory of the Russian Federation of goods (execution of works, the provision of services) for their own needs, the costs of which are not taken to deduct (including through depreciations) when calculating the income tax of organizations," is the object of inclusion of VAT ( Sub. 2, Art. 146 of the Tax Code of the Russian Federation). However, in practice, this wording causes many questions, first of all - which operations correspond to the term "transmission for their own needs". Answers to these questions - in our article.
What is understood by the term?
In the Tax Code, the definition of this term is not given. There is no such definition in the documents of departments - the Ministry of Finance and the FTS of Russia. However, after analyzing official explanations of officials, we can define the conditions when performing the operations performed by the Company can be qualified as "the transfer of goods (work, providing services) for their own needs," and such a transfer is subject to VAT. The main conditions are two, and they should be performed at the same time.
Condition first: there was a factual transfer of goods (performance, service provision) between the company's structural units. Such a conclusion follows, in particular, from the PMs of Russia from January 21, 2003 No. 03-1-08 / 204/26-B088 and the Ministry of Finance of Russia dated June 16, 2005 No. 03-04-11 / 132.
The condition is the second: the cost of acquiring (manufacturing) of the transmitted goods (works, services) taxable profit of the company does not reduce. This conclusion should be directly from the formulation given in subparagraph 2 of Article 146 of the Tax Code of the Russian Federation. If at least one of these conditions was not fulfilled, the VAT does not accrue.
According to the results audit checks You can select several basic situations where the accounting does not have a question if I need to pay VAT in this case. These are these situations:
- the property is transmitted from the manufacturing to the non-production unit of the company;
- the property is transferred from one company's production unit to another;
- The transfer of property between the company's structural divisions was not, but the costs of buying this property during taxation of profit are not taken into account.
Consider in detail how to solve the issue of paying VAT in each of these cases.
Transmission from manufacturing in an unproductive unit
To solve the question of whether it is necessary to pay VAT in the transfer of goods (work, service, service) into the non-productive division of the company, it is necessary to determine how these costs will be taken into account for tax purposes. The answer to this question will depend, in particular, on whether this source is funded by this non-production unit.
Example 1.
The paint plant implements products of their own production - varnishes and paint for repair work. By decision of the manufacturer of production in the first quarter of 2008, 20 cans of paints were transferred to repair at the recreation center located on the Balance of the Plant.
Option 1
By decision of the founders of the plant, financing the recreation center is carried out at the expense of net profit remaining at the disposal of the company after taxation. The factors of the plant are resting on the basis of free. Activities related to receipt of income, the recreation center does not lead.
Since in this case, the activity of the recreation center is not aimed at receiving income, the company's costs for the production of transmitted paints cannot be taken into account when calculating income tax (since these costs do not comply with the criteria for the costs established in paragraph 1 of Art. 252 of the Tax Code, they cannot be recognized as economically justified). Consequently, the transfer of paint is subject to VAT.
Option 2.
Funding the recreation center is carried out at the expense of the revenues obtained by it. Based on the board, both employees of the company and third-party tourists are resting.
In this case, the activities of the recreation center are aimed at receiving income. Consequently, the cost of the company for the production of transmitted paint is taken into account when calculating income tax. And if so, the transfer of VAT paint is not subject.
Please note: if goods are transferred to the structural division of the company (work is performed, services are provided), listed in paragraph 2 of Article 149 of the Tax Code of the Russian Federation, VAT is not necessary to pay. This is true in the same clause code. At the same time, in this situation, the procedure for financing the structural division of the value has no longer.
Example 2.
The company is engaged in the production of medical equipment,
in particular tonometers. Tonometers are included in the list of the most important and vital medical equipment, the implementation of which in Russia is not subject to taxation of VAT (approved by the Decree of the Government of the Russian Federation of January 17, 2002 No. 19). In the all-Russian classifier products, the tonometer is assigned the code 94 4130, which is included in the group of medical equipment under the code 94 4100 "Devices for functional diagnostics of measuring". When selling tonometers, the company uses exemption from VAT in accordancewith subparagraph 1 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation.
By decision of the director of production in the first quarter of 200810 tonometers were transferred to the recreation centeron the balance sheet of the company. In this case, the transfer of VAT tonsometers is not subject. Moreover, regardless of whether the taxable profit of the enterprise is reduced or not, the cost of maintaining the recreation center. The basis is paragraph 2 of Article 149 of the Tax Code of the Russian Federation.
Transmission from one productiondivisions in Other
In this case, as a rule, the grounds for accrual of VAT in accordance with subparagraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation (when transmitted for their own needs) is not available. Of course, provided that the cost of the company for the acquisition (manufacturing) of the transmitted goods (works, services) reduces its taxable profit.
Example 3.
The woodworking plant sells products of its own production - furniture and interior doors. By decision of the manufacturer of production in the first quarter of 2008, the three furniture headset manufactured by the plant were transferred to the trade division of the company for the design of the samples room. Subsequently, after the inventory, it was decided to write off this product because it lost its consumer qualities.
Expenses for participation in exhibitions, fairs, expositions,the design of showcases, exhibitions and sales, sample rooms and demonstration halls are related to advertising costs and are included in other expenses related to production and implementation (clause 4 of Article 264 of the Tax Code of the Russian Federation).
Thus, if the finished products are transmitted to design the samples room, its cost is taken into account in the taxation of profits. So, accrual VAT in the transfer of such products is not necessary.
Suppose the cost of one furniture headset -50 000 rub. In the work plan of the Combine accounts (approved as an annex to accounting policies) It is envisaged that the account 43 "Finished products" open, in particular, such subaccounts:
- "Finished products in a warehouse";
- "Finished products in the sample room."
Then the bookkeeping of the plant should reflect the corresponding operations like this:
Debit 43 subaccount "Finished products in the sample room" Credit 43 subaccount "Finished products in stock"
- 150 000 rubles. (50,000 rubles. X 3 pcs.) - Finished products transferred to the sample room;
Debit 44 Credit 43 subaccount "Finished products in the sample room"
- 150 000 rubles. - The cost of finished products is written off on the advertising expenses of the plant.
Often accountants ask such a question: is it necessary to accrue VAT from the cost of excess materials identified during inventory and transmitted for production purposes to another division of the company? We answer: no, no need.
The fact is that the cost of surplus identified during inventory is taken into account in income tax. True, the costs include not all of their cost, but only its part (paragraph 2 of Art. 254 of the Tax Code of the Russian Federation). It is counting like this: the amount non-revenue incomewhich was reflected in tax accounting when the surplus is gaining, multiplies to the income tax rate (24%). The result obtained is the amount that can be taken into account in tax expenses.
Thus, it is not necessary to accrue VAT during transmission of excess. A similar point of view is reflected in the letter of the Ministry of Finance of Russia of September 1, 2005 No. 03-04-11 / 218.
If there is no transfer
If there is no transmission fact, the grounds for the accrual of VAT in accordance with subparagraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation are not available. Even if the cost of buying a taxable profit of the company does not reduce.
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