Arrangement for A to Z - Vodop'yanova O. - Part 1

Neruhomist (Region of the group 1 OF)

Transportny zasobi (an analogous subatomic region of a minor mine, which can be nestled up to groups of 2.3.4 PF)

Облік об'экта

1. A supply for a surplus

Not vidobrazhaetsya in the sub-oblast (paragraph 7.9.6 of the Law of the Pributok).

2. MPE

Not vnikikaє ob'ekt obkladennya MPE (paragraphs 3.2.2 of the Law on MPE).

Yak at orendi non-handicrafts.

Облік орендних платеів

1. A supply for a surplus

Up to the warehouse, the amount of rented payment, accrued for the first quarter (quarter, quarter, 9 months, year) is included. Yaksho orend fee to pererahovuyutsya for termin, scho perevishchu zvіtny periyod, then vіdisuti povnu sumnu perepoplati to the warehouse VV arendar not mii rights * (paragraphs 7.9.6 of the Law of the Pributok).

2. MPE

A) MPE, fusions in the warehouse for rent payment, zbilshuy PC pendant for nayavnosti podatkovoe overhead (paragraphs 3.1.1, 7.4.1, 7.4.5 Law on MPE), for the state, and obocto vikoristovuyutsya in gospdіyalnosti SRS і in opertsiyah , But obvlyayutsya PDV. Yaksho orendar rallyed out for a fee for kіlka perіодів, then pc maє vinikati for the ration of a bag of fumed FVV for the presence of a tax bill (clauses 7.4.1, 7.5.1 of the Law on MPE);

B) before the warehouse of the PC, an orendary can be lined up with a part of the MPE, which is pieced together from the warehouse of the payment cards, is proportional to the amount of VAT in the transactions, and is paid for by the MPE (for the presence of a tax bill).

1. A supply for a surplus

Yak at orendi non-handicrafts. It's polite! To rent a car, then, orendar, the right to pay up to 50% of the value of the accrued rent payment for the payments, the payment of a tax return, to which one should pay a penalty (clause 5.4.10 of the Law on Pributok). 2. MPE

Yak at orendi non-handicrafts. It's polite! Yaksho in Orendi perebuvayot avtomobilny avtomobil, before PC vіdneshatsya povna suma PDV, razluchenogo at the warehouse for renting (on pidstavi n. 7.4.1 Law on MPE), for the identity of such a car in the operation, it is obkladayutsya MPE, and in the interim gendarskoi діяльності платника Payment. The right to a PC is podtverdzhuyue podatkovaya waybill.

Поліпшення та ремонт майна

Variation 1. Поліпшення здійснює орендодавець

Do not vedobrazhaetsya in the sub-oblast.

Do not vedobrazhaetsya in the sub-oblast.

Varіant 2. Поліпшення здійснює орендар

1. A supply for a surplus

Vitratia on the floor is included up to BB ** at the sum, but not for 10% of the balance balance of all groups by the camp on the cob of such a period (item 8.7.1 of the Law on Pributok). Suma, scho I shift 10-viscotko-vii limit, zbilshuyu balosovuyu vartitst grupi 1 (paragraph 2 of clause 8.8.1 of the Law of the Pributok). Tobto vartіst поліпшень орендованої будівлі (сума яких перевищує 10-відсотковий ліміт) має відобрабратися we enclose the object of group 1 that amortize. At pokrennnі nerukhomostі orendodavtsyu pіslya zakіchenchenya dії the contract of rent that "written off" її поліпшень (якщо at the moment the stinks sparkled unmortizated) слід застосовувати пп. 8.8.2 The law of the pributok, yak, its own chergo, pririvnyuet taki poverennya to lіkvіdatії OF ***. Orendar moe povene right to include up to BB sumusovoy vartosty polispin at the time of the turn of the week.

1. A supply for a surplus

Yak, when repairing a car, with the help of a car, with a car, car, car, car, car, car, car, car, car, car, car, car, car, car, car, car, car, Zalishilis nezamortizovaniem) slid zastosovuvati n. 8.8.2 The Law on the Prohibition. In the case of the situation, the orendar does not balance the balance of the group 2.

It's polite!

1. Yaksho polischuyutsya orendovane mayno, then vitrati, povyazany y zogo polipshennyam, pidlyagayut amortization for the "old" rates of amortization shodo orendovannogo lane, pridbanyh until 2004, for the "new" rates shodo new lane, pribadnogo після 2004 р. (Div., Zokrema, sheet DPAU dated April 12, 2006 No. 4104/6 / 15-0316).

2. MPE

Sum of MPE, the organisations were paid for the repair work, to pay a visit to the PC of the orendary (for the name of the visa of the state in state employment, in the case of VAT accrual, for the payment of taxes). It's polite! Оскільки у разі закінчення to the contract for the unmortizated lease of the leased lane to be written off for the rules, foreheads for the illicitity of the PF, not viklyucheno, but at the control agencies, can viniknuti vimogi schodo zastosovuvannya p. 4.9 The law on the MPE and the razoki lekvidaci narahuvannya PDV. Ale in such a vipadku platnik podatkiv

Is guilty of nadati document about the inconvenience of vicaristan in the podshshomu obekta, scho amortized. At tsiomu vypadku the act about write-off 03 that act about ponenennja oprendovanoї budivli orendodavtsju is stored.

2. MPE

Yak when repairing non-handicrafts.

* Naraukhuvannya rentedi pay orendar to conduct on pidstavi written by the landlady of the document for payment (as a rule, tserakhunok). At the document for payment, the landlord is designated as a sum of rent payment, yaku yomu is guilty of splitting the orendar. The document for payment is to be executed on the basis of the contract of sale, in which the rozmіr орендної плати і тмііни її перерахування is provided.

** At various times, the operative leasing (orendi) zobov'azuє abo dozvolyae orendaryu zdіysnjuvati poliispshnya ob'ekta operative leasing (orendi).

*** Tse rule dіє takozh u razі zinischennya, vikradennya abo zrujnuvannya ob'ekta operatsionno-orendi.

Neruhomist (Region of the group 1 OF)

Transportny zasobi (an analogous subatomic region of a minor mine, which can be nestled up to groups of 2.3.4 PF)

Variation 3. Polyphennja conduct an orendar, and the awardee will compensate for the yomu incurred vitrati

The operation with the delivery of the vendor served the repair of the Orendodavskyi sysim with taxable customs, and the same as the law. (This is the right of the bank to be closed by the contract). It's polite!

1) Yaksho orendar carrying out robotics, demanding licenses, without Ії наявності, then posting so витрити до валових він майже

Not zmozhe *;

2) at the time of the introduction of the vitrification of the building, reconstruction of the technical re-equipment of the town in a state way, before the warehouse, the vitolyte vitrate orendaru slіd vrahovuvaty such a moment. At razi vyazanja vkazanikh dіj zakonadaetsja kostoris ta viznachaetsja vartit majbutnih robit. When storing koshtorisu slid zastosovuvati DBN of Ukraine, authorized by the order of Derbudu of Ukraine dated 27.08.2000 р. № 174.

The operation with the delivery of the vendor served the repair of the Orendodavskyi sysim with taxable customs, and the same as the law. (This is the right of the bank to be closed by the contract).

Varіant 4. Поліпшення здійснює орендар у рахунок орендної плати

Taka operatsіya pidpadaє pіd viznachennya barternoi (div.1.19 of the Law on the Prohibition).

Date vinikennnya gross income і валових витрат визначається за rule першої події (item 11 Law of the Pributok). Payments of goats and zapatovyj credit from MPE under barter transactions are to be takozh for the first sublease (subitems 7.3.1 and 7.5.1 of the Law on MPE).

It's polite! Valoviy dohіd, valovі vitrati, and takozh obekdenie obkladennya PDV under barternыh operatsіah viznachayatsya tsіami, yakі not obvinny bouti lower for zvichaini (paragraphs 7.1.1 of the Law on Pributok, paragraph 4.2 of the Law on MPE).

Yak when repairing non-handicrafts.

Potenti vitrati of the order

1. Telephone call services

Vithrati z pay for the service of telephone call, and as much as the monthly fee is charged to the gross expenses (item 5.2.1 of the Law on Pributok), for the names of such vitrates from the state dyadnistyu pіdpriєmstva. Sumi PDV at the stock exchange notes paypal

1. Filing in transport costs

Submission of the transport agents for operative purposes has not been completed (Article 1 of the Law of Ukraine dated 11.12.91, No.1963 "On the payment of transportation charges for those who have lost their own self

To wear to the PC, for the reality of the tax burden, the telephone number of the telephone call, in accordance with the method in the inter-opera relations,

2. Komunalnі ta іnші витрати, пов'язан зeксплуатацією будівлі

Yaksho orendar vidshkodovu orendodavtsyu komunalnyi sdigi, then for vidobrazhennya such sum at the warehouse of the vitovit (and sumi PDV - at the warehouse of the bankruptcy loan) the demand of the mother of the documented documents, which can be arranged by the banker orendodavtsiv (weather with the dispenser stolen kolichesti spozhitih ambassador). Taka positsіya викладена, зокрема, у листі від 05.01.2000 р. No. 34/6 / 15-1116.

3. Orenda and Organizational View

Vitraty, pozhyazannyh z oderzhanyam dozvolu organіv sovmestnogo pozhezhnogo vislyu, mozhna vidnesti na VV v pidstavi np. 5.4.7 The Law on the Prohibition.

Machines and mechanics "). Yakshcho the right korostuvannya t / z transferred fizichnoyu special for proruchennyam orendaru, a gift can mozhe rally with an orendar (yakzsche tse perebachene at doruchennі on the right koristustannya for mіtsem reestratsії such transport zasobu), protiv vitovat at such razorendar not matim. 2. Zbir for zabrudnenya nakkolishnogo natural medium

Orendar, a kind of motor vehicle, is guilty of splitting zbir for zabrudnenya nakkolishnogo natural megalopolis **. Sumi of the piled-up podkatku vidnosjat to BB on підставі пп. 5.2.5 The Law on the Prohibition.

* Ліцензійні умови провадження будівельної діяльності, затверджені наказу Держкомпідприємництва, Держбуду від 13.09.2001 р. 112/182.

** Згідно зп.2.1 Інструкції about the procedure for calculating і and to settle the zbor for забруднення навколилишнього natural medium, hardened with a spear order Мінекобезпеки ї ДПАУ від 19.07.99 р. No. 162/379.

Neruhomist (Region of the group 1 OF)

Transportny zasobi (an analogous subatomic region of the Inland Lane, which is nestled up to groups of 2.3.4 PF)

4. Fee for the land (land payment) Yaksho orendodavets - pidpriemstvo unsaturated property, then the plots (compensated) sumi of the land supply can be paid to BB, or to enter the warehouse to the warehouse for rent and not to be credited (not to be displayed in the raion). Іnakshe orendar does not have the right for such sums on BB, but it's not for the planner to pay a tax on the land.

3. PMM & Parkovannya

Vitrati on MMP (in furrows standards) * i parkuvannya orendovanih vantazhnih avtomobіlіv for Perche podієyu (narahuvannyam abo payment) for nayavnostі pіdtverdnih rozrahunkovih, platіzhnih that іnshih dokumentіv vklyuchayut to warehouse gross vitrat. Sumi MPE, splachenі (narahovanі) in skladі vartostі such vitrat for nayavnostі podatkovoї nakladnoї (іnshih pіdtverdnih dokumentіv) that vikoristannya avtomobіlya in gospdіyalnostі in furrows operatsіy scho obkladayutsya MPE, vіdnosyat to PC.

At випадку оренди легкових автомобілів, відповідно до пп. 5.4.10 The Law on the Prohibition, to the warehouse of the high-grade vitrate, include vitrati on the Pribnjana PMM for light passenger cars (vlasnichi chirendovani) ** at 50% rozmіrі. For sproschennya oblіku vartіst usіh pridbanih PMM for Perche podієyu vklyuchaєtsya to warehouse gross vitrat and vartіst PMM, factuality vitrachenih on robot cars avtomobіlya, viklyuchaєtsya s gross vitrat rozmіrі from 50% in Shlyakhov vіdobrazhennya grafі vikoristanih not gospodarskіy dіyalnostі.

Shchodo PDV at the warehouse of such vitrates, then for the presence of a taxable invoice (the last pidstverdnyh document), that vehicle in the state in the inter-opera relations, pay for the MPE, the entire sum of the PDV vidnosyat to the PC.

4. Страхування цивільної відповідальності

Yakscho for contract Orenda strahovі platezhі splachuє orendar then vіn not Got right in podatkovih oblіku vіdnesti sumi vitrat for strahuvannyam tsivіlnoї vіdpovіdalnostі schodo orendovanogo transport zasobu on valovі vitrati (pp. 5.4.6 Law about Prybutok). Ale Yakscho zastrahuvati rizik znischennya orendovanogo transport zasobu (RTA), vikradennya toscho then vitrati Zi Splat insurance polіsa vіdnositimutsya to gross vitrat yak INSHI riziki, pov'yazanі Zi zdіysnennyam gospdіyalnostі on pіdstavі claims. 5.4.6 The Law on the Prohibition (I do not transfer 5% of the gross vitrate for the first period, the build-up pessus to the rock).

5. Vitrate on utriannya takspluatatsiyu avtomobilya ***

Schodo tehnіchnogo obslugovuvannya avtomobіlіv (vantazhnih yak, so i passenger) vvazhaєmo scho vitrati orendarya, pov'yazanі s those [nіchnim obslugovuvannyam that ekspluatatsієyu avtomobіlіv, otrimanih in operational Orenda, slіd vіdnositi to gross vitrat on pіdstavі claims. 5.2.1 The law on the supply of goods (the incineration of foreign trade of such vitrates on shaft vitrati in the Law of Prohibition is not).

Повернення об'экта

1. A supply for a surplus

Not vidobrazhaetsya in the sub-oblast (paragraph 7.9.6 of the Law of the Pributok).

2. MPE

Not vnikikaє ob'ekt obkladennya MPE (paragraphs 3.2.2 of the Law on MPE).

Yak at orendi non-handicrafts.

* Normi ​​vitrati palnogo і мастиіних матеріалів на автомобільном транспорті, затверджені назом Ministry of Transport of Ukraine dated 10.02.98 р. №43.

** Vinyatki become easy cars, so that they become attached to pidpriemstvah, the basic diyalnistyu yakih є nadannya ambassador to the transport chi tourist obelsgovuvannya, napriklad taxi park.

*** Warehouse for repair of technical maintenance of transport wagons in the field of technical maintenance and repair of road transport vehicles, approved by the Ministry of Transport of Ukraine on March 30, 1998. №102, zarestrovanim at the Ministry of Justice of Ukraine 28.04.98 р. For No. 268/2708.