home Accounting, audit Books Договоfriend від А до Я - Vodop'yanova O. - Part 2

Договоfriend від А до Я - Vodop'yanova O. - Part 2

PODATKOVIY OBLIK OPERASIY FINANSOVO ORENDI (LISUNGU)

VISIBLE TERMINIV

For the correct vidobrazhennya in the sub-region of the implementation of the operation of financial services (leasing) (Here and ілі іживається termіn "фінансовий лізинг" .) Потрібно, насамперед, чітко розуміти, які критерії та умови є viznachalnіmy ototozhnennya govodarskoy opііії зі згаданою.

Відповідно до абз. 1 pp. 1.18.2 The law on pributok, pіd term "finance lіving" сlіd розуміти operation of fіzіchnoї legal entities, yak podbachaє згідно with the contract of financial lending, transfer of an award to the main, пo підпадає під визначення to the basic fund, придбаного або виготовленого орендодавцем, а також усіх ризиків та Vinodorod, who are dealing with the right of the korostuvannya that volodinia ob'ektom leasing. Yak bachimo, "ob'ektom gospodarskoy operatsii z fіansovogo lizingu є osnovnyi fondi, tobto zgіdno zp nn. 8.2.1 The law of the pributok so materіalnі tsinostі, scho is recognized as a platnikom a payment for a pributok for vicaristan at its own gospodskiy diyalnost 'by a stretch peryodu, which is transplanted 365 calendar Dnіv z datі entered into the exploitation, that vartihst yakih перевищує 1000 hrn і postapovo zmenshuyutsya zv'yazku z phіzichnim abo morale znosom.)

OBLIK AT THE TRANSMISSION OF THE OBJECT OF THE FINANCIAL LISTING

Облік з податку на прибуток у лізингодавяя

In pp. 7.9.6 The Law of the Prohibition is vindicated, but the transfer of the Lyngovd in the Mayna at the Financial Lizing to the method of lodging pririvnyuetsya to yogo sale at the time of such transfers.

Zvernemo respect for Taky Moments:

1) in the Law of Prohibition, the term "mayno" is pronounced, and not the OB. Tse can explain so. Zgіdno with the norms of the Law on the Prohibition of the Lingo-davet for the offensive transmission of the mine in the leasing is guilty of alternately yogo pribbati abo vigotoviti. When the lane, yake poti bude ob'ektom leasing, Lizinhodav can make yogo to the warehouse of its own OB (at the chimu vipadku mayno - tse

PF), and Poti Vzhe transfer Lizinhooderzhuachu abo v vidrazu pislja such pridbanya (vigotovlenya) nadati yogo lizinhooderzhuvachu (in the case of the vipadku mayo-tse com (product) .Other, for Lizindahovtsya termin "mayno" may be treated in the sub-oblast, lying in the middle of the pioneer minds , Yak OF, product, product. Its own chergo, for lizinhooderzhuvacha mayno, scho orenduetsya, ё tilki OF, and not chim іншим;

2) the interpretation of the term "mayno" (OF chi goods) may be vleplyi to the wards of the sub-oblast area from the payment for the surplus at the Lizindaivcia. Згідно з пп. 7.9.6 The Law on Pributok, in the case of the property of leasing, the may at the vigilance goods, the lizindowieck pid the hour of the transmission, the leasing is guilty of acquiring its own property, go to the agreement of the lane, and transfer to the lizing. Якщо ж лізингодавець передає у фінансовий лізинг власні ОФ, then він guilty of causing a group of groups of people with rules, assignments, art. 8 The Law of Prohibition for sale. Be zernemosya to the position of the tsієї statti (zokrema, pp. 8.4.3, 8.4.4 and 8.5.2) to the Law on Prohibition. So, yakshto lizindahavets vizvodit zekspluatatsiї okremii ob'ekt OF group 1 y zv'yazku yogo transfer at leasing, then the balance vartizhestvo vkazanogo gopi zmenshuyutsya on balance balance vartosti such obekta. With this sum, the advance payment of the pre-payment goods to the leasing on the balance sheet of the registered group of the group of companies shall be included in the VAT settlement. І навпаки - сума перевищення балансової вартості ОФ групи 1 above the dogovarnyu vartіstju об'єкта ліzingгу вклюється до його ВВ.

У разі виведення з експлуатації ОФ группа 2, З або 4 у зв'язку з його передаю у лізинг balance vartість відповідної групи zmenenshyut na dogovarnu vartіst об'єкта лізингу. At the time of the contract, the contractual rate of the loan shall be lowered to the balance sheet of the group of units, then the balance sheet should be lowered to zero, and the sum of the transfer shall be included in the annual amount. Viznachennya balansovoi vartosty OF group 2, 3 th 4, and takozh okremogo obekta OB group 1 vidbuvaetsya zgіdno zp n. 8.3.2 The Law on the Prohibition;

3) viznachennya date zbilshennia VD lizindodavtsya. At tsiomu vipadku can postak problem, yakimi the very norms of the law on pributok slid keruvatis viznachennі dati zbіlshennya gross income: пп. 7.9.6 chi n. 11.3.1 The Law on the Prohibition? On our duma, the situation has a situation. 7.9.6 The Law on Prohibition is a special norm, but regulations regulate leasing operations. A pp. 11.3.1 - the norm of the fog. Тож якщо операція підпадає під визначення операції фінансового ліzingгу, потрібно корстуватисьсь пп. 7.9.6 The law of the pributok, zgіdno z yakim "transfer lane at fіnansovy lіzing (оrendu) for tsіlei obodotkatvannya prіrіvnієyatsya to yogo sale at the moment takії gearі . With the help of the Orendoads, you can get through, but at various times, you can pass the mine, but at the time of such transfer, you are bargaining in the warehouse of the basic funds for the orendo, - the money is transferred to the group of basic funds in accordance with the rules that are posted to the statute of the law for sale, and the warrant to the sales The bulk of the basic funds for the investment of the financial lease (the non-accrued interest in loans, accrued loans such as these will be accrued for the investment of the financial lease contract, up to the contract) for the payments in the sub-account, in such payment <...> ".

Умови визнання операції фінансовим лізингом

In order for the finance leasing to be invested in finance, the leasing contract is obovyazkovo guilty of having one of these minds (paragraph 2 of sub-section 1.18.2 of the Law on Pributok):

1) ob'ekt leasing to transfer to the lines, the length of which is not less than 75% of the yogic initial rate for the norms of depreciation, visas. 8 The Law of the Pributok, and the Orendar of Zobov'ing the Pribbati Ob'ekt Lizing, in the course of the extension of the string of the leasing contract, at the moment of the yogic zakinchennia for the price, viznachennoyu at the leasing agreement;

2) сума лізингових платів з початку a line оренди дорівнює або перевищує первісну вартість об'єкта лізингу;

3) yakzczo at leasing to be transferred to o''ect, having spent a row of the first 50% of the amortization of the yogo, the amount of the first 50% of the amortization of the yogo, the amount of payment for the loan, the amount of payment for the purchase of the property, 90% of the price of the purchase price for such a leasing, The line of the lease agreement, the loan on the interest rate, the outgoing payment from the regional rate of the NBU, billed on the date of the maturity of the lease agreement for the whole yogo line;

4) mayo, yak transfer in fіnansovy lіzing, with vіvodovlizm for zamovlenіmі lіzinhooderzhuča ta після закінчення дії лізингового the contract can not be made by the vicarities, by the best of people, крім лізингоодержувача, виходячи з його технологічних та якісних характеристики.

Облік з податку на прибуток у лізингоодержувача

For лізингоодержувача, згідно з пп. 7.9.6, 8.5.2 that 8.4.1 The Law on the Prohibition, otrymannya mine in leasing pririvnyuetsya to yogo pribbandya. In the case of Lizinhooderzhovach behind the payments of the sub-account, in such a way it is rejected, the balance is reduced to the value of the credit of the basic funds for the financing of the financing lease agreement (without the loss of interest, the accrual of such loans will be accrued on the part of the contracted asset) Up to the contract) for transportation and insurance payments, and for those other costs, incurred by him at the call of such priymanyam (without the destruction of the fumed MPE for the needs of the insurance company, the payment for a dowan wart).

Облік пдв у лізингодавця та лізингоодержувача

By the method of obkladennya PDV transfer of the mine at the finance lease to pririvnyuetsya before the delivery (paragraph 1.4, paragraph 3.1.1 of the Law on MPE), and the base otpototkavannya viznachaetsya behind the zagalnym rule vyhodachi z rivnya zvichaynih tsin (paragraph 4.1 of the Law on MPE). With tsyomu, zgidno zp n. 7.3.4 The law on MPE, the date of Vikinennia podatkoviky zobov'azan 'from the PDV lizindoravtsya є date of actual transfers of the subject of financial lease in koristuvannya lizinhooderzhuachu. A datoyu vikinnenya rights lizingooderzhuvacha zbilshennia podatkovogo credit z PDV, vidpodіdno to pp. 7.5.3 of this law, the date of the actual otrimannya such obekta.