It is one of three types of state (municipal) institutions created by the Russian Federation, a constituent entity of the Russian Federation and municipal entities. The legal status of government institutions and the features of their functioning are established in Art. 161 of the Budget Code of the Russian Federation.
A government institution is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation , the financial support of whose activities is carried out at the expense of the corresponding budget on the basis of the budget estimate. A government institution can carry out income-generating activities only if such a right is provided for in its constituent documents. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation. The issues of taxation of government institutions are very relevant, with the main problems arising in settlements with the budget for and income tax.
Reform of the budgetary sector associated with the entry into force of Federal Law of May 8, 2010 N 83-FZ<1>, led to the creation of three types of state (municipal) institutions. In the current edition of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)<2>(Article 120 as amended by the Federal Law of 05/08/2010 N 83-FZ) it is established that an institution is recognized as a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature, and at the same time a state or municipal institution can be autonomous, budgetary or government institution.
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<1>Federal Law of 05/08/2010 N 83-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” // SZ RF. 05/10/2010. N 19. Art. 2291.
<2>Civil Code of the Russian Federation (part one) dated November 30, 1994 N 51-FZ.
Please note that in accordance with Federal Law dated 05.05.2014 N 99-FZ<3>, coming into force on September 1, 2014, the concept of a legal entity changes. Thus, in the new edition, the concept of a legal entity (in the part related to government institutions) is given as follows:
"Article 48. Concept of a legal entity
1. A legal entity is an organization that has separate property and is responsible for its obligations, can, on its own behalf, acquire and exercise civil rights and bear civil obligations, and be a plaintiff and defendant in court.
2. A legal entity must be registered in the Unified State Register of Legal Entities in one of the organizational and legal forms provided for by this Code.
3. Legal entities to whose property their founders have proprietary rights include state and municipal unitary enterprises, as well as institutions.”
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<3>Federal Law of 05.05.2014 N 99-FZ “On amendments to Chapter 4 of Part 1 of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation.”
If the version of the Civil Code of the Russian Federation in force before September 1, 2014 stipulated that legal entities that are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), institutions, charitable and other funds, as well as in other forms provided by law<4>, then in the new edition the list of non-profit organizations is closed and significantly clarified.
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<4>Clause 3 of Art. 50 of the Civil Code of the Russian Federation (as amended by Federal Law dated November 3, 2006 N 175-FZ).
From September 1, 2014, according to the new edition, legal entities that are non-profit organizations can be created in one of eleven types of organizational and legal forms, including (item institutions, which include government agencies (including state academies of sciences ), municipal institutions and private (including public) institutions.
At the same time, in accordance with the new edition of paragraph 4 of Art. 50 of the Civil Code of the Russian Federation, non-profit organizations can carry out income-generating activities, if this is provided for by their charters, only insofar as this serves to achieve the goals for which they were created, and if this corresponds to such goals.
Table 1 presents data on the number of state (municipal) institutions operating in the Russian Federation.
Table 1
State (municipal) institutions<6>
|
Federal District |
Type of state (municipal) institution |
|||
|
government |
budget |
autonomous |
||
|
Central |
||||
|
Far Eastern |
||||
|
Privolzhsky |
||||
|
Northwestern |
||||
|
North Caucasian |
||||
|
Siberian |
||||
|
Ural |
||||
State institution, in accordance with Art. 9.1 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”, also introduced by Federal Law No. 83-FZ, is one of three types of state (municipal) institutions created by the Russian Federation, a constituent entity of the Russian Federation and municipalities. The legal status of government institutions and the features of their functioning are established in Art. 161 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation). All-Russian classifier of organizational and legal forms OK 028-2012<5>government institutions are assigned the code 2 09 04. Data on government institutions in the Russian Federation are presented in Table 2.
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<5>Order of Rosstandart dated October 16, 2012 N 505-st “On the adoption and implementation of the All-Russian Classifier of Organizational and Legal Forms OK 028-2012.”
table 2
State institutions
|
Federal District |
Including |
|||
|
federal CU |
CU of a subject of the Federation |
municipal CUs |
||
|
Central |
||||
|
Far Eastern |
||||
|
Privolzhsky |
||||
|
Northwestern |
||||
|
North Caucasian |
||||
|
Siberian |
||||
|
Ural |
||||
A government institution is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation , the financial support of whose activities is carried out at the expense of the corresponding budget on the basis of the budget estimate.
Let us consider the features of the legal status of government institutions, defined in Art. 161 of the Budget Code of the Russian Federation concerning taxation issues:
– Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation and on the basis of budget estimates.
– A government institution can carry out income-generating activities only if such a right is provided for in its constituent documents. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation.
– A government institution carries out operations with budget funds through personal accounts opened to it in accordance with the Budget Code of the Russian Federation.
– The state institution independently acts in court as a plaintiff and defendant.
– The state institution ensures the fulfillment of monetary obligations specified in the executive document in accordance with the Budget Code of the Russian Federation.
– A government institution does not have the right to provide and receive credits (loans) or purchase securities. Subsidies and budget loans are not provided to government institutions.
– A government institution, on the basis of a contract (agreement), has the right to transfer to another organization (centralized accounting) the authority to maintain budget accounting and generate budget reporting.
It should be noted that the changes to the Civil Code of the Russian Federation introduced by the above-mentioned Federal Law N 99-FZ did not lead to changes to the Budget Code regarding government institutions.
According to the new version of Art. 56 of the Civil Code of the Russian Federation, a legal entity is liable for its obligations with all the property belonging to it, and the liability of a government institution for its obligations is determined by the rules given in Table 3.
Table 3
Responsibility of state institutions in accordance with the Civil Code of the Russian Federation
|
Responsibility |
|
|
Article 123.21 |
The founder is the owner of the property of the institution he created. For property assigned by the owner to an institution and acquired by the institution for other reasons, it acquires the right of operational management in accordance with the Civil Code of the Russian Federation. |
|
Article 123.22 |
State institution and municipal institution |
In addition to financing from the relevant budget according to the estimate, as well as the implementation, in accordance with the constituent documents, of income-generating activities, government institutions can be recipients of grants. In modern conditions, grants provided (as a rule, as a result of competitive selection) for the implementation of specific projects in the field of science, culture, education, etc., have become widespread. Regarding government institutions, the legislation of the Russian Federation does not limit the rights of a legal entity to participate in a competition for a grant.<7>, and if the winner of the competition is determined, financial support for the implementation of the goals for which the grant is provided must be carried out within the budgetary allocations established by Art. 70 of the Budget Code of the Russian Federation, and on the basis of the budget estimate, taking into account the restrictions provided for in Art. 161 BC RF. Grants can be established by the President of the Russian Federation, Russian or foreign organizations, citizens for carrying out various programs, events, research, while the procedure and conditions for the allocation of grants are regulated by provisions approved at the appropriate level.
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<7>See Letter of the Ministry of Finance of Russia dated August 30, 2013 N 02-13-09/35843.
If the winner of the competition for a grant is under the authority of the main manager of budgetary funds (GRBS), who is the organizer of the competition, this main manager of budgetary funds ensures that the corresponding limits of budgetary obligations are brought to the institution. If the GRBS is not the organizer of the competition, then the corresponding budgetary allocations must be transferred in the manner established by budget legislation from the GRBS of the competition organizer to the GRBS in charge of the government institution, in order to bring to it the corresponding limits of budget obligations. Moreover, in accordance with paragraph 3 of Art. 217 of the Budget Code of the Russian Federation, changes can be made to the consolidated budget list that increase the budget allocations provided for the relevant government institutions - recipients of budget funds, in the amount of received grants<8>.
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<8>Letter of the Ministry of Finance of Russia dated May 16, 2012 N 06-03-07/2.
State institutions are currently payers (and in some cases and/or tax agents) of taxes and fees established in Art. Art. 13 – 15 of the Tax Code of the Russian Federation and divided into federal, regional and local, the procedure for calculation and payment of which is regulated by the norms of the Tax Code of the Russian Federation.
Federal taxes and fees paid by government agencies include:
– value added tax;
– excise taxes;
– tax on personal income (as a tax agent);
– corporate income tax;
– mineral extraction tax;
– water tax;
– fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
- National tax.
Regional taxes paid by state institutions include:
– tax on property of organizations;
- transport tax.
Local taxes paid by state institutions include land tax.
It should also be noted that government institutions are also payers of compulsory insurance contributions (these payments are currently not tax payments, i.e. their payment is not established by the Tax Code of the Russian Federation):
– for compulsory pension insurance;
– for compulsory health insurance;
– for compulsory social insurance in case of temporary disability and in connection with maternity;
– for compulsory social insurance against accidents at work and occupational diseases.
Previously, the first three of the listed types of insurance contributions were part of the unified social tax (UST), the calculation and payment of which were regulated by the norms of Chapter. 24 Tax Code of the Russian Federation<9>.
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<9>Chapter 24 of the Tax Code of the Russian Federation lost force on January 1, 2010 in accordance with the Federal Law of July 24, 2009 N 213-FZ “On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds."
Currently, the calculation and payment of these insurance contributions by government institutions are carried out in the manner established by the Federal Law of July 24, 2009 N 212-FZ “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” and the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases,” respectively.
The Russian tax system also provides for special tax regimes, but the Tax Code of the Russian Federation directly establishes the impossibility of applying some of them to government institutions.
For example: in terms of Unified Agricultural Tax – paragraphs. 4 paragraph 6 art. 346.2; in part – paragraphs. 17 clause 3 art. 346.12.
However, as regards UTII, the Tax Code does not directly establish the impossibility of its use by government institutions.
Unfortunately, tax statistics and analytics presented on the website of tax authorities do not make it possible to identify the amount of tax revenues from government agencies. This is due to the fact that form 1-NOM considers the accrual and receipt of taxes and fees in the context of the main types of economic activity, and government institutions, on the one hand, can be classified under code 1400 “Public administration and ensuring military security; compulsory social security”, and on the other hand, government institutions provide services and perform work related to various areas of activity<10>.
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<10>On the website www.bus.gov.ru in the “Analytics by Institutions” section you can obtain detailed information about the types of activities of institutions.
At the same time, government institutions are required to annually confirm the main type of activity actually carried out<11>, depending on which the risk of injury to workers and the corresponding insurance coverage are determined, which is regulated by the size of the tariff, depending on the classes of professional risk for various types of activities.
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<11>According to the FAS Resolution VSO dated April 30, 2013 N A33-12934/2012, the main type of activity cannot be determined only on the basis of documents that provide general information about the types of economic activities of the organization (institution).
State institutions maintain accounting records in accordance with the Chart of Accounts and Instructions for its application<12>, in which account 0 303 00 000 is provided for settlements of payments to budgets. This account reflects the amounts of taxes and contributions accrued by the institution in accordance with the legislation of the Russian Federation and payable by it as a taxpayer (payer of contributions). This account also takes into account the institution’s tax calculations, which are transferred to the budget as a tax agent (for example,).
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<12>Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (as amended on December 24, 2012).
According to clause 103 of Instruction No. 162n, accounting for payments to budgets is carried out on the following accounts:
0 303 01 000 “Calculations for personal income tax”;
0 303 02 000 “Calculations for insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
0 303 03 000 “Calculations for corporate income tax”;
0 303 04 000 “Calculations for value added tax”;
0 303 05 000 “Calculations for other payments to the budget”;
0 303 06 000 “Calculations for insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”;
0 303 07 000 “Calculations for insurance premiums for compulsory health insurance to the Federal Compulsory Medical Insurance Fund”;
0 303 08 000 “Calculations for insurance premiums for compulsory health insurance to the territorial Compulsory Medical Insurance Fund” (until 2012);
0 303 09 000 “Calculations for additional insurance contributions for pension insurance”;
0 303 10 000 "Calculations for insurance contributions for compulsory pension insurance for the payment of the insurance part of the labor";
0 303 11 000 “Calculations for insurance contributions for compulsory pension insurance for the payment of the funded part of the labor force” (until 2014);
0 303 12 000 “Calculations for corporate property tax”;
0 303 13 000 "Calculations for land tax."
The government agency must approve the accounting policy both for accounting purposes in accordance with Art. 8 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, and for tax purposes. In relation to government institutions, issues to be enshrined in the order on accounting policies regarding taxation were considered by S. Valova<13>.
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<13>Valova S. Accounting policy for taxation purposes // Government institutions: accounting and taxation. 2014. N 1. P. 20 – 27.
The most significant when considering the issue of taxation of government institutions are issues related to income tax. Let us note that government institutions, which are employers, perform the duties of a tax agent in part and there are no specific features here. The specifics of taxation of value added tax are established in Chapter. 21 Tax Code of the Russian Federation. At the same time, in relation to government institutions in Art. 143 of the Tax Code of the Russian Federation does not say that government institutions are not payers, however, in accordance with paragraphs. 4.1 clause 2 art. 146 does not recognize as an object of taxation the performance of work (provision of services) by state institutions. According to the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, expressed in Resolution No. 33 of May 30, 2014<14>, state and municipal institutions can be payers for financial and economic transactions if they act in their own interests as independent economic entities, and do not implement the public legal functions of the corresponding public legal entity and do not act on its behalf in civil legal relations in the manner , provided for in Art. 125 of the Civil Code of the Russian Federation.
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<14>Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33 “On some issues that arise in arbitration courts when considering cases related to the collection of value added tax” (posted on the website of the Supreme Arbitration Court of the Russian Federation on June 24, 2014).
In the case when it receives income from a counterparty in the form of a penalty (fine, penalty) for non-fulfillment (improper fulfillment) of obligations under a state (municipal) contract, this income is not included in the tax base (they are not named in the list of transactions recognized as subject to taxation). , which is defined in paragraph 1 of Article 146 of the Tax Code of the Russian Federation).
State institutions are payers in the case of the sale of fixed assets. At the same time, according to clause 3 of Art. 154 of the Tax Code of the Russian Federation, the tax base for the sale of an object in the cost of which was taken into account is defined as the difference between the sale (market) price taking into account tax and the residual value, and the calculated rate of 18/118 is applied to this tax base in accordance with clause 4 of Art. 164 Tax Code of the Russian Federation.
The payer will also be in the case of issuing a work book to an employee who enters into a contract for the first time.<15>. In case of dismissal of an employee of a government institution and deduction of compensation for the cost of workwear from wages, M. Alekseeva notes the ambiguity of the positions of the Ministry of Finance of Russia (compensation is subject to taxation) and the judicial authorities (compensation is not subject to taxation)<16>.
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<15>See Letter of the Ministry of Finance of Russia dated August 16, 2013 N 03-03-05/33508.
<16>Alekseeva M. Questions and answers // Government institutions: accounting and taxation. 2014. N 2. P. 75 – 76.
If a government institution carries out transactions that are subject to taxation and transactions that are not subject to taxation (exempt from taxation) in part in accordance with Art. 149 of the Tax Code of the Russian Federation, it is necessary to keep separate records of such operations (clause 4 of Article 149 of the Tax Code of the Russian Federation).
In accordance with paragraph. 1 clause 5 art. 174, paragraph 3 of Art. 80 of the Tax Code of the Russian Federation from January 1, 2014, government institutions - payers are required to submit value added tax declarations only in electronic form via telecommunication channels through an electronic document management operator<17>. At the same time, government institutions that are payers must conduct in accordance with paragraph 3 of Art. 160 of the Tax Code of the Russian Federation, in the generally established manner, journals of received and issued invoices, as well as a purchase book and a sales book, the rules for maintaining which are established by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. However, from January 1, 2015, government institutions - taxpayers will not be obliged keep logs of received and issued invoices in accordance with paragraphs. "a" clause 4 art. 1, part 2 art. 3 of Federal Law No. 81-FZ of April 20, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation.”
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<17>See Letter of the Ministry of Finance of Russia dated 10/08/2013 N 03-07-15/41875, Information of the Federal Tax Service of Russia “On submitting a declaration in electronic form”, Letter of the Federal Tax Service of Russia dated 02/18/2014 N ГД-4-3/2712.
Taxation of the profits of organizations, including government institutions, is carried out in accordance with the provisions of Chapter. 25 Tax Code of the Russian Federation. In accordance with paragraph 1 of Art. 247, profit is the excess of the amount of income received over the amount of expenses incurred, which are determined according to the rules of Chapter. 25 Tax Code of the Russian Federation.
In terms of income tax, the list of income not taken into account for the purposes of taxation of corporate profits is established by Art. 251 Tax Code of the Russian Federation. Based on paragraphs. 33.1 clause 1 art. 251 of the Tax Code of the Russian Federation, such income includes income in the form of funds received from the provision of state (municipal) services by state institutions (performance of work), as well as from the performance by them of other state (municipal) functions. For profit tax purposes, income received by state institutions from the provision of state (municipal) services, from the performance of state (municipal) functions, as well as expenses associated with their provision (execution), are not taken into account when determining the tax base in accordance with paragraphs. 33.1 clause 1 art. 251 and paragraph 48.11 of Art. 270 Tax Code of the Russian Federation<18>.
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<18>See Letters of the Ministry of Finance of Russia dated 08/02/2012 N 02-03-09/3040, dated 01/30/2013 N 03-03-05/1758, dated 01/30/2013 N 03-03-06/4/1760, dated 08/12/2013 N 03-03-06/4/32634, dated 08/12/2013 N 03-03-06/4/32650, dated 05/20/2014 N 03-03-06/4/23877.
State institutions are granted the right to carry out income-generating activities if this is provided for in the constituent document and enshrined in the charter. From January 1, 2012, income received by state institutions from income-generating activities goes to the corresponding budget of the budget system of the Russian Federation (clause 3 of article 161 of the Budget Code of the Russian Federation, paragraph 2 of clause 4 of article 298 of the Civil Code of the Russian Federation, parts 7, 8 Article 33 of the Federal Law of 05/08/2010 N 83-FZ). At the same time, he acts not on behalf of the Russian Federation, a subject of the Russian Federation or a municipal entity, but only on his own behalf, concluding not a state (municipal) contract, but a civil contract.
Income of state institutions from income-generating activities received by state institutions, including non-operating income, is subject to income tax in the generally established manner (clause 1 of article 247, clause 1 of article 248 of the Tax Code of the Russian Federation). At the same time, expenses actually incurred by institutions in connection with conducting commercial activities are not taken into account for profit tax purposes in accordance with paragraph. 3 pp. 14 clause 1 art. 251, paragraph 1, art. 252 Tax Code of the Russian Federation<19>.
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<19>See also Letter of the Ministry of Finance of Russia dated May 27, 2013 N 03-03-06/4/18915.
In the event that government institutions receive funds in the form of a penalty (fine, penalty) received from suppliers (executors, contractors) for non-fulfillment (improper fulfillment) of obligations stipulated by the state (municipal) contract, these funds are recognized as income of the corresponding public legal entity and are not taken into account as part of taxable income, because The Russian Federation and other public legal entities are not payers of income tax on the basis of Art. 246 Tax Code of the Russian Federation. Accordingly, such funds are not taken into account by a government institution (state (municipal) customer) when forming the income tax base<20>.
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<20>See Letters of the Ministry of Finance of Russia dated 08/28/2013 N 03-03-06/4/35325, dated 02/27/2013 N 03-03-06/4/5745, dated 07/09/2012 N 03-03-06/4/70, dated 05.12.2012 N 03-03-06/4/112.
State institutions may receive funds or property in the form of donations. At the same time, in accordance with Art. 582 of the Civil Code of the Russian Federation, as well as clause 2 of Art. 251 of the Tax Code of the Russian Federation, when receiving property in the form of donations, separate accounting must be ensured. Subject to the conditions listed in paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, donations are not taken into account when determining the tax base for corporate income tax<21>, however, when filling out the income tax return, you must fill out sheet 07<22>.
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<21>See Letter of the Ministry of Finance of Russia dated December 14, 2012 N 03-03-06/4/115.
<22>See the explanations of the Federal Tax Service of Russia for Moscow, presented in Letter dated 09/03/2012 N 16-15/082383@.
In accordance with the provisions of Art. 41 of the Budget Code of the Russian Federation, donations from individuals and legal entities are income of the corresponding budget of the budget system of the Russian Federation, and if a donation has been received from a legal entity or individual in the form of funds, then they are subject to transfer to the budget, and changes can be made to the consolidated budget list without making changes to law (decision) on the budget. Accordingly, the limits of budget obligations brought to the government institution may be increased by the amount of cash receipts<23>.
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<23>See Letter of the Ministry of Finance of Russia dated May 17, 2011 N 02-03-09/2016.
Often government institutions write off fixed assets. For profit tax purposes, when writing off fixed assets, the cost of materials received during the dismantling of objects is recognized as non-operating income of the institution (clause 13 of Article 250 of the Tax Code of the Russian Federation).
When selling scrap ferrous and non-ferrous metals, government institutions do not have an obligation to pay on the basis of paragraphs. 25 clause 2 art. 149 of the Tax Code of the Russian Federation, however, in terms of income tax by virtue of clause 1 of Art. 249 of the Tax Code of the Russian Federation, revenue received from the sale of scrap metal is recognized for profit tax purposes as income received from sales. However, according to paragraphs. 2 p. 1 art. 268 of the Tax Code of the Russian Federation, the institution has the right to reduce the income received from the sale of inventories (in particular, scrap metal) by the cost of the sale, determined in the manner established by paragraph. 2 p. 2 art. 254 Tax Code of the Russian Federation.
If a government agency identifies surplus inventories and other property as a result of an inventory, income in the amount of the market value of the property shall be taken into account when determining the tax base for income tax as part of non-operating income<24>. This also applies to surplus funds identified during the inventory in the cash register of a government institution. In this case, income received by a government institution from identified surpluses is included in Article 180 “Other income” of KOSGU<25>.
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<24>See Letter of the Ministry of Finance of Russia dated February 14, 2012 N 03-03-05/11.
<25>Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015, approved by Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n.
We did not consider the complete list of income, upon receipt of which government institutions are required to pay income tax. In particular, T.V. Lipkina identifies 13 types of such income<26>.
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<26>Lipkina T. Tax accounting of government institutions // Tax accounting for an accountant. 2013. N 12. pp. 11 – 15.
The state fee is a federal fee. State institutions are exempt from paying state duty only for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in their names (clause 1, clause 1, article 333.35 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not provide for other benefits in relation to state-owned institutions.
Transport tax is a regional tax, and according to Art. 356 of the Tax Code of the Russian Federation, the legislative power of the constituent entities of the Russian Federation is given the right to provide for tax and the grounds for them when establishing a transport tax<27>. There are no special benefits for government institutions for the payment of transport tax. According to Part 1 of Art. 357 of the Tax Code of the Russian Federation, payers of transport tax are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Art. 358 Tax Code of the Russian Federation. The list of vehicles that are not subject to transport tax is given in paragraph 2 of Art. 358 Tax Code of the Russian Federation.
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<27>See the explanations of the Ministry of Finance of Russia presented in Letter dated 04/21/2009 N 03-05-04-01/16.
The government agency is obliged to charge transport tax from the moment of registration of the vehicle. In accordance with paragraph 3 of Art. 362 of the Tax Code of the Russian Federation, in the case of registration of a vehicle or deregistration of it during the tax (reporting) period, the calculation of the amount of tax (the amount of the advance tax payment) is carried out taking into account a coefficient defined as the ratio of the number of full months during which this vehicle was registered with taxpayer, to the number of calendar months in the tax (reporting) period.
In this case, the month of registration of the vehicle, as well as the month of its deregistration, are taken as a full month. In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month<28>. It is important to consider that if a car is under repair for a long time and is not in use, it is not exempt from the calculation and payment of transport tax.<29>. However, if the vehicle is listed as stolen and this fact is properly documented, during the period of its search the government agency is exempt from paying transport tax (upon submission to the tax authority of a document confirming the fact of theft (theft) in accordance with paragraph 7 of paragraph 2 of Art. 358 Tax Code of the Russian Federation.
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<28>See Letter of the Ministry of Finance of Russia dated August 19, 2013 N 03-05-06-04/33827.
<29>See Letter of the Ministry of Finance of Russia dated February 18, 2009 N 03-05-05-04/01.
The corporate property tax is a regional tax. There are no special benefits for government institutions for paying property taxes. However, they are included in the list established in Art. 381, which can be applied to government institutions. It should be taken into account that on January 1, 2013, newly acquired vehicles, which are movable property of a state institution, by virtue of paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation are not recognized as subject to property tax (previously, motor vehicles were included in the calculation of the average annual value of property and the basis for calculating property tax).
Land tax is a local tax and the procedure for its calculation and payment is regulated by the provisions of Chapter. 31 “Land Tax” of the Tax Code of the Russian Federation and the regulatory legal acts of representative bodies of municipalities and legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg adopted in accordance with it (clause 1 of Article 387 of the Tax Code of the Russian Federation).
Payers of land tax are institutions that own land plots on the right of ownership, the right of permanent (perpetual) use (clause 1 of Article 388 of the Tax Code of the Russian Federation). If an institution has land plots under the right of free fixed-term use or under the right of lease, then, in accordance with clause 2 of Art. 388 of the Tax Code of the Russian Federation, is not a payer of land tax.
In this article, we did not consider taxes and fees paid by government institutions in connection with the implementation of specific types of activities.
Agreeing with the opinion of L.S. Smirnova<30>about the injustice of the inability of state institutions to reduce income by the amount of expenses when taxing profits, we consider it advisable to exclude state institutions from the lists of payers of taxes and fees.
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<30>Smirnova L.S. Commentary to the Letter of the Ministry of Finance of Russia dated August 12, 2013 N 03-03-06/4/32634 [On the payment of income tax by government institutions when conducting activities that are not government services] // Normative acts for accountants. 2013. N 18. P. 15.
This is justified by the fact that the financing of state institutions is carried out on the basis of estimates, all income of state institutions are the income of the corresponding budget, accordingly, when taxing income and property, there is actually a “shifting of funds from one pocket to another.” Thus, federal government institutions will pay property taxes and transport tax to the regional budget, land tax to the local budget and income tax in accordance with the established distribution. Thus, tax expenditures of state institutions form tax revenues of the same budget or budgets of a different level. The exclusion of state-owned institutions from the list of taxpayers will lead to the fact that state-owned institutions will not have the obligation to keep tax records and file a tax return. At the same time, the labor intensity of accounting in government institutions will be significantly reduced, as well as the volume of work on operations related to the authorization of expenses, limits on budget obligations, and the burden on the Federal Treasury and tax authorities will be reduced.
Accounting and taxation must be efficient, but also smart and cost-effective. The funds received by budgets of different levels as tax revenues from government institutions, in our opinion, do not cover the costs of their accounting and administration. However, for this it is necessary to conduct a detailed analysis of tax revenues coming to budgets of all levels from government agencies.
Transport tax accrued - postingsin accounting for this operation may be different. You will learn from our article what the reflection in the postings of certain accounting accounts depends on, and you will also be able to understand how transport tax is calculated and taken into account.
Explanation of the concept of transport tax
Transport tax is regional. Its rates are regulated by regional authorities, but they should not differ more than 10 times from the rate specified in the Tax Code (Article 28 of the Tax Code of the Russian Federation).
This tax must be paid by all owners of transport (Article 357 of the Tax Code of the Russian Federation) - legal entities and individuals who have at their disposal (by right of ownership or ownership) transport registered in accordance with the laws of the Russian Federation.
Read about the nuances of vehicle registration and the tax consequences of its absence in the article “The lack of registration of a vehicle will not exempt you from transport tax” .
How is transport tax calculated?
The obligation to independently calculate tax is assigned only to legal entities. For individual entrepreneurs and individuals, this calculation is made by the Federal Tax Service (Clause 1 of Article 362 of the Tax Code of the Russian Federation).
The calculation of transport tax involves the application of a rate to the tax base, taking into account the time the vehicle is in the payer’s ownership. In some cases, an increasing coefficient is also applied (clause 2 of Article 362 of the Tax Code of the Russian Federation).
Please note that the tax must be paid not by the one who uses the vehicle, but by the one who owns it. Even if the owner has issued a power of attorney to drive the vehicle, the authorized person does not pay tax.
Tax is calculated for the full month during which the vehicle is owned by the payer. Until 2016, the month of registration and deregistration was considered a full month for which the tax was calculated. Starting from 2016, the registration month is considered complete if the vehicle is registered before the 15th day inclusive. The month of deregistration is considered complete if the object is deregistered after the 15th day.
Tax accounting of transport tax
To calculate income tax, transport tax is taken into account in other expenses that are associated with production and sales (clause 1 of Article 264 of the Tax Code of the Russian Federation).
When calculating the simplified tax system with the object “income”, the amount of transport tax is not taken into account, since expenses do not matter for its calculation (clause 1 of article 346.18 of the Tax Code of the Russian Federation). When simplified with the object “income minus expenses,” transport tax is included in expenses (Article 346.16 of the Tax Code of the Russian Federation). Unpaid transport tax cannot be taken into account when calculating the simplified tax system.
Read more about tax under the simplified tax system in the article “Transport tax under the simplified tax system: calculation procedure, terms, etc.” .
As for UTII, the amount of imputed tax does not depend on the amount of transport tax, since its calculation is done without taking into account income received and expenses incurred.
If the payer uses OSNO and UTII together and transport is used in both taxation regimes, the tax amount must be divided. When using transport in only one of the modes, such separation is not necessary. If transport was used in activities related to OSNO, it can be taken into account to reduce income tax, if with UTII, the imputed tax cannot be reduced.
To correctly distribute the transport tax between the two regimes, you need to calculate what part is the income for each type of activity. To calculate the portion of income under OSNO, you must do the following: divide the amount of income under OSNO by income from all types of activities. The transport tax related to OSNO is determined by multiplying the amount of transport tax and the share of income received from OSNO. Transport tax related to activities on UTII is calculated in the same manner, using in this calculation the amount of income received on UTII. The sum of the results obtained from both calculations should give the total amount of accrued tax.
Results
Independent calculation of transport tax is the prerogative of legal entities. They also keep records of tax accrual and payment, reflecting it in accounting entries. In accounting, tax usually forms expenses for activities performed. In tax accounting, it is included in costs that reduce the base for income tax or simplified tax system with the object “income minus expenses.” When combining taxation regimes, the tax may be distributed.
Educational institutions have a large number of different vehicles: buses for transporting schoolchildren are provided centrally, and other vehicles are purchased through subsidies and funds from income-generating activities. Many questions about accounting arise, for example, when equipment becomes unusable and requires write-off. Let's look at the features of vehicle accounting in the article.
Receipt and registration of vehicles
There are several options for receiving vehicles to an educational organization:
- free receipt and centralized supply;
- acquisition through a subsidy for the performance of a state task and a subsidy for other purposes;
- acquisition using funds from income-generating activities.
Buying a vehicle is not so easy. The cost of vehicles is quite high, and therefore the institution, most likely, when purchasing, will have to resort to the procedure of holding a tender or requesting quotations in accordance with Federal Law dated July 24, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" (for state-owned and budgetary institutions) or the Federal Law of July 18, 2011 No. 223-FZ "On the procurement of goods, works, services by certain types of legal entities" (for autonomous institutions).
The initial cost of this type of non-financial asset will be reflected in accounting on account 0,106,00,000 “Investments in fixed assets” as follows:
|
State institution (Instruction No. 162n*) |
State-financed organization (Instruction No. 174n**) |
Autonomous institution (Instruction No. 183n***) |
|||
|
Investments in fixed assets are accepted for accounting when purchased from a supplier |
|||||
|
1 106 31 310 |
1 302 31 730 |
0 106 21 310 0 106 31 310 |
0 302 31 730 |
0 106 21 000 0 106 31 000 |
0 302 31 000 |
|
Accepted for accounting of investments in fixed assets upon gratuitous receipt |
|||||
|
1 106 31 310 |
1 304 04 310 1 401 10 180 |
0 106 21 310 0 106 31 310 |
0 304 04 310 0 401 10 180 |
0 106 21 000 0 106 31 000 |
0 304 04 310 0 401 10 180 |
*Instructions for the use of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.
**Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.
***Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
According to Instruction No. 157n, fixed assets are accepted for accounting on the basis of primary accounting documents.
Based on the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their application" when accepting a vehicle for registration, such a document will be the act of acceptance and transfer of fixed assets (except for buildings, structures) (f. 0306001).
Using the example of a budgetary institution, we will consider the registration of a vehicle.
A budget educational institution purchased a car worth 450,000 rubles. using funds from income-generating activities. Payment was made from the institution's personal account opened in the territorial OFK. This fixed asset is accepted for accounting at its original cost.
In the accounting records of the institution, these transactions will be reflected in accordance with clauses 9, 51, 73 of Instruction No. 174n as follows:
|
Amount, rub. |
|||
|
A contract for the supply of a vehicle has been concluded |
2 106 31 310 |
2 302 31 730 |
|
|
Payment has been made according to the agreement |
2 302 31 830 |
2 201 11 610 |
|
|
The car has been registered |
2 101 35 310 |
2 106 31 310 |
The received vehicle must be insured under the MTPL contract
and register with the traffic police. These actions can be performed by proxy by a mechanic or other employee of the institution. In this case, the institution also incurs additional costs.
According to Art. 4 of the Federal Law of April 25, 2002 No. 40-FZ “On compulsory civil liability insurance of vehicle owners,” vehicle owners are required to insure the risk of their civil liability, which may occur as a result of harm to the life, health or property of others when using vehicles. The owner of a vehicle means its owner, as well as a person who owns a vehicle under the right of economic management or operational management or on another legal basis (the right to lease, on the basis of a power of attorney for the right to drive a vehicle, an order from the relevant authority to transfer the vehicle to this person funds, etc.).
The owner of a vehicle is required to insure civil liability before its registration, but no later than five days after the right to own it arises (receipt into economic management or operational management, etc.).
The owner of a vehicle who has entered into an MTPL agreement pays an insurance premium to the insurer. Its size is determined based on insurance rates established by Decree of the Government of the Russian Federation of December 8, 2005 No. 739.
The document certifying the implementation of compulsory insurance is the MTPL insurance policy drawn up by the insurer. The insurance policy form has a uniform form throughout the Russian Federation. The validity period of the insurance policy is usually one year (Article 10 of Federal Law No. 40-FZ).
In the accounting of a state (municipal) institution, expenses for compulsory motor liability insurance are reflected as deferred expenses in account 0,401,50,000 “Deferred expenses” and are subject to write-off during the term of the contract.
In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015, approved by Order of the Ministry of Finance of the Russian Federation dated December 21, 2012 No. 171n (hereinafter referred to as Order No. 171n), payment for civil liability insurance services falls under subarticle 226 “Other works, services” KOSGU.
In accounting, accrual and payment transactions under the MTPL agreement will look like this:
|
State institution (Instruction No. 162n) |
State-financed organization (Instruction No. 174n) |
Autonomous institution (Instruction No. 183n) |
|||
|
Payment has been made under the MTPL agreement |
|||||
|
1 302 26 830 |
1 304 05 226 |
0 302 26 830 |
0 201 11 610 |
0 302 26 000 |
0 201 11 000 |
|
Expenses under the MTPL agreement have been accepted for accounting |
|||||
|
1 401 50 226 |
1 302 26 730 |
0 401 50 226 |
0 302 26 730 |
0 401 50 226 |
0 302 26 000 |
|
Costs of future periods are included in the financial result of the current year |
|||||
|
1 401 20 226 |
1 401 50 226 |
0 401 20 226 |
0 401 50 226 |
0 401 20 226 |
0 401 50 226 |
After obtaining insurance, the vehicle must be registered with the traffic police.
Based on clause 3 of the Decree of the Government of the Russian Federation dated August 12, 1994 No. 938, owners of vehicles are required to register them in the prescribed manner with the State Inspectorate or state technical supervision authorities within the validity period of the “Transit” registration plate or ten days after purchase.
The amount of the state fee for state registration of vehicles associated with the issuance of state registration plates for a car is 1,500 rubles, with the issuance of a vehicle registration certificate - 300 rubles. (Clause 36, Clause 1, Article 333.33 of the Tax Code of the Russian Federation).
Accountants often have a question: is it necessary to include the amount of state duty paid for the state registration of a vehicle in its initial cost or can it be written off as expenses of the institution?
Let us recall that, according to clause 47 of Instruction No. 157n, when determining the initial cost of a fixed asset, it includes registration fees, state duties and other similar payments made in connection with the acquisition (creation, production) of a fixed asset. In view of this point, registration fees must be included in the initial cost of the property. However, it is worth noting that an object that has already been registered must be registered.
Since the above issue is controversial, the institution must independently determine the rules for accounting for expenses for paying state duties, consolidate them in the accounting policy and agree on them with the founder. In our opinion, the payment of the state duty for registering a vehicle should be included in the general business expenses of the institution because at the time of its acceptance for accounting, registration has not yet been made.
Property tax and transport tax
Property tax. From the moment the vehicle was accepted for accounting and registration until 01/01/2013, its value was included in the calculation of the average annual value of the property and the property tax base. Starting this year, appropriate amendments have been made to the Tax Code, which eliminate double taxation of vehicles, and newly received vehicles will be included only in the calculation of transport tax. Based on paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, movable property registered on January 1, 2013 as a fixed asset is not recognized as an object of taxation for corporate property tax.
Transport tax. Let us remind you that organizations must submit a transport tax declaration to the tax authorities no later than February 1 of the year following the expired tax period (calendar year) (clause 3 of Article 363.1 of the Tax Code of the Russian Federation). According to paragraph 2 of Art. 363 of the Tax Code of the Russian Federation, during the tax period, taxpayers who are organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. At the end of the tax period, they pay the difference between the calculated tax amount and the amounts of advance payments due during the tax period. Organizations independently calculate the amount of tax and the amount of advance payment to be paid to the budget. These amounts are calculated for each vehicle separately. Tax rates are established by the laws of the constituent entities of the Russian Federation and depend on the engine power of the vehicle accepted for registration.
In the accounting of state (municipal) institutions, the accrual and payment of transport tax is reflected as follows:
|
State institution (Instruction No. 162n) |
State-financed organization (Instruction No. 174n) |
Autonomous institution (Instruction No. 183n) |
|||
|
Transport tax charged |
|||||
|
1 401 20 290 |
1 303 05 730 |
0 401 20 290 |
0 303 05 730 |
0 401 20 290 |
0 303 05 000 |
|
Transport tax has been paid |
|||||
|
1 303 05 830 |
1 304 05 290 |
0 303 05 830 |
0 201 11 610 |
0 303 05 000 |
0 201 11 000 |
Vehicle operation and associated costs
During the operation of vehicles, additional material investments are constantly required, which may be associated with:
- with preventive technical inspections and repair work;
- with installation of additional equipment;
- with the re-equipment of the vehicle depending on weather and climatic conditions (for example, with the change of winter and summer tires);
- with the repair of components and assemblies when they fail.
Will the cost of the vehicle change during this work? The initial (book) value of non-financial asset objects can be changed by completion, additional equipment, reconstruction, modernization, partial liquidation (dismantling), as well as revaluation of non-financial asset objects. Repair of fixed assets cannot affect the change in their book value.
But the costs of modernization, additional equipment, and reconstruction of the vehicle will increase its initial (book) value. The increase is reflected in budget accounting after the completion of the scope of work provided for in the contract (estimate) and subject to improvement (increase) of the initially adopted standard indicators of the functioning of the vehicle based on the results of the work performed.
An autonomous institution purchased a set of winter car tires worth 16,000 rubles. and used the tire service to re-equip the car - for 1,500 rubles. The specified vehicle is registered with the institution according to the code of the type of financial
provision (KVFO) of activity 4 (“Subsidies for the implementation of state (municipal) tasks”). Payment of all expenses incurred is carried out through a subsidy for the implementation of government tasks.
Costs for tire fitting are included in subarticle 225 “Works, services for property maintenance” of KOSGU. In the accounting records of the institution, these facts of economic life will be reflected in accordance with Instruction No. 183n as follows:
|
Amount, rub. |
|||
|
Paid the cost of tires to the supplier |
4 302 34 000 |
4 201 11 000 |
|
|
Received a set of tires from the supplier |
4 105 36 000 |
4 302 34 000 |
|
|
Tire fitting services paid for |
4 302 25 000 |
4 201 11 000 |
|
|
Expenses for tire fitting services are taken into account |
4 109 80 225 |
4 302 25 000 |
|
|
Tires installed on the vehicle are deregistered |
4 109 80 272 |
4 105 36 000 |
According to clause 349 of Instruction No. 157n, installed tires during the period of their operation are accounted for in off-balance sheet account 09.
Other current repairs of the institution's vehicles will be reflected in accounting in a similar way.
Based on Decree of the Government of the Russian Federation dated November 23, 2012 No. 1213 and Order of the Ministry of Transport of the Russian Federation dated February 13, 2013 No. 36, from April 1, 2013, tachographs manufactured and in operation in the Russian Federation are equipped with:
Vehicles used for the transport of passengers, having in addition to the driver’s seat more than eight seats, the maximum weight of which does not exceed 5 t (category M2) and exceeds 5 t (category M3);
Vehicles intended for the carriage of goods, having a maximum mass of more than 3.5 tons, but not more than 12 tons (category N2) and having a maximum weight of more than 12 tons (category N3).
Where should I include the costs of installing a tachograph? This issue should be resolved with the founder. On the one hand, a tachograph is an object of fixed assets with all fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects that constitute a single whole and are intended to perform a specific job (clause 41 Instructions No. 157n). On the other hand, the control device (tachograph) cannot be used for its intended purpose without the vehicle on which it is installed. Therefore, it is necessary to agree with the founder how this device should be taken into account: as an independent OS object or as part of a vehicle.
The government agency entered into an agreement for the supply of a tachograph for a bus. According to the terms of the contract, the cost of delivery includes installation of a tachograph on the vehicle. No advance payment is provided. The contract price is 50,000 rubles. By agreement with the founder, this equipment will be accounted for in the institution as an independent fixed asset.
The given facts of economic life in the accounting records of the institution will be reflected in accordance with Instruction No. 162n as follows:
|
Amount, rub. |
|||
|
The cost of purchased equipment is reflected |
1 106 31 310 |
1 302 31 730 |
|
|
Payment has been made to the supplier for the tachograph |
1 302 31 830 |
1 304 05 310 |
|
|
Tachograph accepted for registration |
1 101 34 310 |
1 106 31 310 |
Repair and compensation for damage in case of an accident
Let's consider what facts of the economic life of an institution are subject to reflection in accounting if the vehicle is damaged as a result of an accident.
Repair work to restore the vehicle will be reflected in accounting in the same way as shown in example 2.
In addition, if an institution is recognized as the injured party in an accident, then under the MTPL agreement the insurance organization is obliged to pay it insurance in the amount of damage caused.
According to Order No. 171n, compensation for compulsory motor liability insurance received from the insurer is covered by Article 140 “Amounts of forced seizure” of KOSGU.
The amounts of forced withdrawal received by budgetary and autonomous institutions are their income and are not subject to transfer to the income of the corresponding budget of the budget system of the Russian Federation (letters of the Ministry of Finance of the Russian Federation dated December 20, 2012 No. 02-13-06/5292, dated March 25, 2013 No. 02-06- 07/9374).
In government institutions, funds received from insurance companies are subject to credit to the budget at the rate of 100% (Clause 1, Article 51 of the Budget Code of the Russian Federation, Appendix 1 to the Federal Law of December 3, 2012 No. 216-FZ “On the Federal Budget for 2013 and planning period 2014 and 2015", letters of the Ministry of Finance of the Russian Federation dated November 7, 2012 No. 02-13-06/4672, dated May 16, 2012 No. 02-03-09/1740).
In the accounting records of the institution, these transactions will be reflected as follows:
|
State institution (Instruction No. 162n) |
State-financed organization (Instruction No. 174n) |
Autonomous institution (Instruction No. 183n) |
|||
|
Income accrued for the amount of insurance payment |
|||||
|
1 205 41 560 |
1 401 10 140 |
2 205 41 560 |
2 401 10 140 |
2 205 41 000 |
2 401 10 140 |
|
The debt to the budget for the amount of insurance compensation is reflected |
Received funds from the insurer |
||||
|
1 304 04 140 |
1 303 05 730 |
2 201 11 510 |
2 205 41 660 |
2 201 11 000 |
2 205 41 000 |
|
The amount of insurance compensation is credited to budget revenues |
|||||
|
1 303 05 830 |
1 205 41 660 |
||||
Retirement of vehicles
The disposal of fixed assets is reflected in accounting in accordance with clause 51 of Instruction No. 157n:
in cases where a decision is made to write off these objects on the basis of their disposal against the will of the institution (theft, shortages, damage identified during the inventory of assets);
in cases of liquidation in case of accidents, natural disasters and other emergency situations;
in cases of completion of activities (disassembly, dismantling, destruction, disposal, etc.) provided for when making a decision to write off fixed assets on other grounds established by the legislation of the Russian Federation, including on the basis of moral and physical wear and tear of these objects, inexpediency further use, their unsuitability, impossibility or ineffectiveness of their restoration;
transfer in the manner prescribed by the legislation of the Russian Federation to another institution, government body, local government body;
in other cases of termination of the right of operational management provided for by the legislation of the Russian Federation;
in cases of return of objects that are the subject of leasing (subleasing) to the lessor.
The bulk of the property of state (municipal) institutions is not their property, but is under operational management. At the federal level, a Regulation has been developed on the specifics of writing off federal property, approved by Decree of the Government of the Russian Federation of October 14, 2010 No. 834. This document regulates the procedure for writing off movable and immovable property in federal ownership. Based on it, corresponding provisions have been developed at the levels of the constituent entities of the Russian Federation, which must be strictly observed.
According to clause 52 of Instruction No. 157n, acts of write-off are accepted for reflection in accounting if the decision to write off a fixed asset is agreed upon with the owner of the property (with the founder) and there is an approval note from the head of the institution on the act. Reflection in the accounting of the disposal of fixed assets and the implementation of measures provided for in the write-off act are not allowed before the decision on write-off (disposal) is approved in the prescribed manner.
As a result of disassembly (dismantling) of fixed assets, the institution may still have material reserves suitable for further use. They must be properly capitalized, and these transactions must be reflected in the accounting records.
Let's consider how the disposal of vehicles is reflected in the accounting records of various types of institutions, depending on the basis for their write-off.
|
State institution (Instruction No. 162n) |
State-financed organization (Instruction No. 174n) |
Autonomous institution (Instruction No. 183n) |
|||
|
Sale, shortage, theft, physical and moral wear and tear |
|||||
|
1 104 x 5 410 1 401 10 172 |
1 101 x5 410 |
0 104 x5 410 0 401 10 172 |
0 101 x5 410 |
0 104 x5 000 0 401 10 172 |
0 101 x5 000 |
|
Destruction, destruction, rendering unusable due to natural disasters |
|||||
|
1 104 x 5 410 1 401 20 273 |
1 101 x5 410 |
0 104 x5 410 0 401 20 273 |
0 101 x5 410 |
0 104 x5 000 0 401 20 273 |
0 101 x5 000 |
|
Free transfer Between the head office and separate divisions |
|||||
|
1 304 04 310 1 104 x 5 410 |
1 101 x5 410 1 304 04 310 |
0 304 04 310 0 104 x5 410 |
0 101 x5 410 0 304 04 310 |
0 304 04 310 0 104 x5 000 |
0 101 x5 000 0 304 04 310 |
|
Free transfer between institutions subordinate to different main administrators |
Free transfer to an authority, state (municipal) institution, including termination of the right of operational management |
||||
|
1 401 20 241 1 104 x 5 410 |
1 101 x5 410 1 401 20 241 |
0 401 20 241 0 104 x5 410 |
0 101 x5 410 0 401 20 241 |
0 401 20 241 0 104 x5 000 |
0 101 x5 000 0 401 20 241 |
|
Free transfer to organizations with the exception of state (municipal) |
|||||
|
1 401 20 242 1 104 x 5 410 |
1 101 x5 410 1 401 20 242 |
2 401 20 242 2 104 x 5 410 |
2 101 x 5 410 2 401 20 242 |
2 401 20 242 2,104 x5,000 |
2,101 x5,000 2 401 20 242 |
Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
The purpose of the activities of government institutions is to carry out the functions assigned by state bodies. Institutions provide services and carry out work in the interests of the state or municipality with financing from the appropriate budget. Organizations are created to implement non-profit functions to serve the population. In this article we will talk about income tax in government institutions and consider the calculation procedure.
Income not subject to income tax in state institutions
The main financing of government institutions comes from the budget of the federal or municipal level. Targeted amounts received by government institutions within the limits of budget obligations are not subject to inclusion in the taxable profit base and are not reflected in tax returns. The balance of budget funds in accordance with the approved limit that is not used during the year is subject to return to the treasury. In addition to estimated funding, organizations can receive additional income.
State-owned institutions have the right to conduct activities determined by the constituent documents and with the consent of the budget manager. The basis for conducting activities is a license or special permit issued by a higher authority. In the process of providing services, carrying out work and performing government functions, institutions receive income that is not subject to income tax (clause 33.1, clause 1, article 251 of the Tax Code of the Russian Federation).
Taxable income
Income not related to the performance of government functions is taxed in accordance with the general procedure. If the type of activity is not included in the constituent documents as a public service, the amounts received are income. At the same time, types of activities that are not related to state activities must also be included in the Charter. Conducting business activities by a state-owned institution that is not declared in the organization’s documents and in the absence of permission from the budget manager is illegal.
When receiving income, the institution is obliged to independently calculate tax based on accounting data, generate reports and pay tax to the budget. Additional taxable income to an institution may include:
- Amounts from the sale of fixed assets (with the consent of the owner).
- Payments for renting out property and providing parking.
- Penalties, fines paid for violation of contract terms.
- Insurance benefits due upon the occurrence of an insured event.
- Surplus material assets identified during inventory and materials obtained during dismantling of property.
- The value of property received free of charge or voluntary donations from citizens or organizations.
- Other income received under concluded contracts.
Features of calculating income tax
Government revenues come from several sources. Additional accounts are opened in accounting. When calculating income tax, you need to highlight:
- Amounts of funding from the budget.
- Receipts from paid services and work related to non-taxable income and returned to the budget.
- Non-operating income not related to state (municipal) services.
To determine the amounts subject to taxation, the institution is required to keep separate records of income and expenses, including wages for personnel, property taxes, and other expenses. The division is made in proportion to the amounts of income or financing coming from different sources. The distribution of amounts is carried out on an accrual basis throughout the year.
The presence of separate accounting allows you to determine the amounts related to different types of income and financing. The procedure for dividing costs must be fixed in the accounting policies of the institution. In the absence of separate accounting, all incoming amounts will be taxed.
The peculiarity of calculating the base is that in some cases expenses cannot be used to reduce it. For example, when renting out property, it is necessary to take into account that the costs of maintaining the premises are paid from the funds of the budget manager. Costs are not included in the calculation of the taxable base.
Reporting and deadlines for paying taxes to the budget
The responsibility of state-owned institutions includes the formation and submission of income tax returns to the Federal Tax Service, regardless of the fact of receipt of income. The Tax Code of the Russian Federation establishes conditions and deadlines for submitting data. When maintaining records of government institutions:
- Reporting is submitted based on the results of the tax and interim (quarterly) periods.
- The deadline for filing year-end declarations is set until March 28 of the year following the reporting year.
- During the year, declarations are submitted within 28 days based on the results of interim periods.
An exception is made for institutions providing theatrical, museum, and concert activities. These institutions submit only annual reports. Payment of tax amounts is made to the Federal Financial Inspectorate at the place of registration of the organization. The tax rate is 20% of the base calculated by the institution - the difference between income and expenses. The total amount is subject to distribution among federal and regional budgets.
Advance payments for reporting periods
Based on the results of interim periods, government institutions must make advance payments. Due to the classification of government institutions as budgetary organizations, only quarterly advance payments are used in accounting. Tax payment is made within 28 days after the end of the reporting period. Amounts due for payment are calculated on an accrual basis throughout the year.
Responsibility for violation of reporting and settlement procedures
Neglect of the taxpayer's obligations to timely submit reports will result in sanctions. If there is a tax calculated for payment, or if there is no tax, the institution is held liable under Art. 119 of the Tax Code of the Russian Federation. Penalties are imposed only if the deadline for submitting a declaration at the end of the year is missed. Advance payments do not constitute payment of tax. In relation to reports on intermediate periods during the year, punishment is imposed under Art. 126 of the Tax Code of the Russian Federation.
If the established deadline for payment of amounts is violated, penalties are imposed for each day of delay.
Accounting for transactions in government institutions
Government institutions use a budget chart of accounts. When implementing tax transactions, institutions use standard postings.
Example of tax calculation
The state-owned institution “Municipal” has income from renting out the territory for parking spaces. The institution has permission for the type of activity. In the 1st quarter of 2017, the institution received income in the amount of 35,000 rubles. The expenditure part is not taken into account when determining the taxable base due to the lack of costs related to business activities. The following entries are made in the institution's records:
- When calculating tax: debit KRB 1.401.20.290 credit KRB 1.303.03.730 in the amount of 35,000 x 20% = 7,000 rubles;
- When paying the amount: debit KRB 1.303.03.830 credit KRB 1.304.05.290 in the amount of 7,000 rubles. The amounts are transferred to the income of a certain budget.
Legislative acts regulating income tax of state institutions
In relation to the activities of state-owned enterprises, a large number of legislative acts are applied, which are the regulatory framework for determining income tax. Institutions must adhere to the provisions of the Budget Code of the Russian Federation and the Tax Code of the Russian Federation.
| Legislative norm | Purpose |
| Clause 3 art. 161 BC RF | Determines the right to conduct additional activities, subject to the possibility provided by the constituent documents |
| Art. 251 Tax Code of the Russian Federation | Establishes tax exemption for amounts received from the provision of paid services (work) within the framework of government functions |
| Art. 270 Tax Code of the Russian Federation | Establishes the absence of the right to include expenses in the calculation of the profit base for public services or work. |
| Art. 285 Tax Code of the Russian Federation | Defines reporting periods |
| Art. 289 Tax Code of the Russian Federation | Provides the ability to submit reports in a simplified form |
Errors made in calculating income tax
Errors may be made in the accounting of government institutions, leading to an underestimation of the base and tax. Mostly incorrect positions relate to the inclusion of a number of amounts in income. With regard to expenses, there is a clear legal position on the exclusion of expenses financed by the manager.
| Incorrect accounting item | Correct position |
| Property received under a free use agreement is included in the taxable base at a reduced cost | The value of an asset received free of charge is included in income in an amount not lower than the market and residual value |
| Utility payments, separately allocated and compensated by the tenant of the property, are included in income | State-owned institutions cannot provide public services and have the right only to resubmit bills. Amounts are not included in income due to lack of economic benefit |
| Materials remaining after dismantling the property are not included in income. | Materials for dismantling property agreed with the owner for liquidation are accepted for accounting at market value |
| Penalties for violation of contract terms are not reflected in the absence of a fixed amount or interest rate in the document | The amount of the sanction, in the absence of a provision on the amount in the agreement, is established in accordance with the Civil Code of the Russian Federation at the bank rate |
Category “Questions and Answers”
Question No. 1. Are gratuitous donations included in income?
When using funds for statutory purposes, no income tax is paid.
Question No. 2. Is it necessary to submit a declaration in full form if a government institution does not have a taxable base?
If there is no taxable base, reporting is presented in a simplified form. Institutions submit sheets 01, 02, 07 as part of the declaration. The remaining sheets, including subsection 1.1 of section 1, are not submitted.
Question No. 3. In government institutions, are the amounts of fines imposed in connection with violations of tax laws covered by budget funding?
Fines for neglecting taxpayer obligations are covered from the amounts available to the institution after paying taxes on income received.
Question No. 4. Are the amounts of budgetary financing of institutions reflected in the income tax return?
State institutions must submit sheet 07 as part of the declaration, while funding amounts within the approved limits are not reflected in the reporting.
Obligations to pay taxes, which provide for the contribution of funds to the budgets of the budget system of the Russian Federation, relate to facts of economic life, and therefore these obligations must be reflected in accounting. At what point is a tax liability accepted for accounting?
How to reflect in accounting transactions for the calculation and payment of taxes in institutions? Are tax expenses taken into account for income tax purposes? You will find answers to these and other questions in this article.
How are taxes paid?
According to clauses 11, 33 of Regulation No. 640 the costs of paying taxes, the object of taxation of which is the property of the institution, are included in the amount of the subsidy provided to the autonomous institution for the implementation of the state task. In this case we are talking about corporate property tax, land and transport taxes.
The amount of tax costs included when calculating subsidies for government tasks is adjusted taking into account the coefficient of paid activities.
Thus, the costs of paying property tax, land and transport taxes can be fully or partially covered by a subsidy for the implementation of a state task. If tax costs are not fully financed by subsidies, then the autonomous institution covers the missing difference from income received from income-generating activities.
Regarding income tax and VAT, we note the following. Since the object of these taxes is income (profit) from paid activities, and not property, these taxes are paid from such income.
Which BCCs are used to pay taxes?
In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, the expenses of an autonomous institution for payment:
- corporate property tax and land tax (including during the construction of capital construction projects) are reflected by expense type 851 “Payment of corporate property tax and land tax”;
- transport tax - by type of expense 852 “Payment of other taxes and fees”.
The specified codes for types of expenses are used in conjunction with Article 290 “Other expenses” of KOSGU.
Transactions of taxpayers - state (municipal) autonomous institutions for VAT and corporate income tax are reflected in Article 130 “Income from the provision of paid services (work)” or 180 “Other income” of the KOSGU in accordance with the decision of the institution adopted as part of the accounting policy.
What is the procedure for reflecting taxes in accounting?
In accordance with the above, when calculating taxes in budget accounting, an institution either increases the expenditure part (in relation to property tax, land and transport taxes) or reduces the revenue part (in relation to income tax and VAT).
According to instructions No. 157n, 183n, the following accounts are used to reflect tax amounts in budget accounting:
- 0 303 03 000 “Calculations for corporate income tax”;
- 0 303 04 000 “Calculations for value added tax”;
- 0 303 05 000 “Calculations for other payments to the budget” (used to reflect transport tax);
- 0 303 12 000 “Calculations for corporate property tax”;
- 0 303 13 000 “Calculations for land tax.”
In order to reflect the calculation and payment of taxes in the accounting records of an autonomous institution, the following correspondence of accounts is used:
| Contents of operation | Debit | Credit | Instruction point No. 183n |
|---|---|---|---|
| Calculation of tax amounts on the basis of accounting certificates (form 0504833) with the attachment of calculations, declarations, and other documents confirming the amounts of accepted tax obligations: | |||
| – income tax | 2 401 10 130 2 401 10 180 |
2 303 03 000 | 159, 179 |
| – VAT | 2 401 10 130 2 401 10 180 2 401 20 200* |
2 303 04 000 | 159, 179 |
| – other taxes | 0 401 20 200 0 109 00 200 |
0 303 05 000 0 303 12 000 0 303 13 000 |
159 |
| Paying taxes | 2 303 03 000 2 303 04 000 0 303 05 000 0 303 12 000 0 303 13 000 |
0 201 11 000 0 201 21 000 |
161, 78 |
* Regarding VAT on gratuitous transfers.
When reflecting tax calculation transactions, many people wonder how to determine the moment when a tax liability arises.
A necessary condition for recognizing an obligation is to establish its value. The amount of the tax liability is calculated upon completion of the financial year and the formation of the tax base as of the reporting date.
In accordance with Art. 9 of the Law on Accounting and clause 7 of Instruction No. 157n, the basis for reflecting in accounting information about assets and liabilities, as well as transactions with them, are primary accounting documents.
The primary accounting document for recognizing a tax liability at the end of the year is a tax return.
At the same time, as part of the formation of accounting policies, the institution has the right to choose another document for recognizing tax liabilities.
The deadline for submitting tax returns, as a rule, is set not in the reporting year, but in the next one (for example, for corporate property tax, the declaration must be submitted no later than March 30 of the year following the expired tax period, for land tax - no later than February 1 of the year following the expired tax period).
Thus, the tax amount can be calculated both at the end of the year and the following year when preparing tax returns. Neither the Accounting Law nor Instruction No. 157n contain direct instructions on how to determine the moment of recognition of a tax liability in accounting at the end of the financial year in the case when the establishment of the cost value of the liability arises in the year following the reporting year.
According to the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated December 26, 2016 No. 02-07-10/77857, when determining the period in which tax liabilities will be reflected and expenses on them recognized, it is necessary to take into account the general principle of uniform and proportional formation of income and expenses , in which income and related expenses are recognized in the reporting period in which they arise based on the conditions of the facts of economic life. If an institution, in the course of its activities, provides paid services for which income is taken into account, then expenses associated with the receipt of such income (including expenses for tax obligations) should be included in the period in which the income is reflected (for which tax obligations are calculated ).
At the same time, the Ministry of Finance notes: an institution has the right to establish in its accounting policies a different procedure for recognizing tax liabilities. In other words, if an institution, in accordance with the approved accounting policy, accrues a tax liability at the end of the reporting year, despite the fact that the tax return will be filed next year, this will not contradict the current legislation of the Russian Federation on accounting.
Thus, a tax liability can be accepted in accounting either in the period in which it is calculated (in the year following the reporting one) or in the period for which it is calculated (in the reporting period). The specific procedure for recognizing these obligations is established as part of the formation of the accounting policy of the institution. Although this letter discusses the situation with respect to recipients of budget funds, in our opinion, a similar approach can be applied when recognizing tax obligations by autonomous institutions.
The earlier Letter of the Ministry of Finance of the Russian Federation dated November 8, 2013 No. 02-06-010/47818 does not discuss the procedure for recognizing tax liabilities in such detail. It states that the acceptance of the obligation to pay (transfer) tax (in particular, land tax), including in the amount of advance tax payments, arises from the date of accrual of these payments. Transactions for calculating tax amounts are reflected on the basis of an accounting certificate accompanied by calculations, declarations, and other documents confirming the amounts of obligations assumed.
This conclusion does not link the fact of recognition of a tax liability with a specific financial year (tax period). Therefore, taking into account these clarifications from the Ministry of Finance, an accountant can prepare a tax calculation and issue an accounting certificate both at the end of the reporting year and in the next year before the deadline for its submission, and, on the basis of these documents, recognize the tax liability in accounting.
The amount of property tax calculated for 2016 was 120,000 rubles. The costs of an autonomous institution for paying taxes are fully covered by the subsidy provided for the implementation of the state task. According to the established accounting policy, the recognition of expenses for paying taxes at the end of the year is carried out at the end of the reporting year on the basis of a prepared accounting certificate with a calculation attached. Tax expenses are not included in the cost of services.
The following entries will be reflected in the tax accounting of institutions:
An autonomous institution rents out premises. The rent amounted to 50,000 rubles. (including VAT (18%) – 7,627 rub.). Income tax on rental income amounted to 8,475 rubles.
The figures are given conditionally; other expenses and deductions that reduce the tax base are not taken into account.
According to the accounting policy of the AU, tax amounts are reflected in Article 180 of the KOSGU.
In accordance with the provisions of Instruction No. 183n and the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated July 1, 2016 No. 02-06-10/38856, transactions will be reflected in tax accounting in institutions as follows:
|
Amount, rub. |
|||
|---|---|---|---|
|
Accrued rental income |
00000000000000120 2 205 21 000 |
00000000000000120 2 401 10 120 |
|
|
Rent payment has been credited to your personal account |
00000000000000000 2 201 11 000 |
00000000000000120 2 205 21 000 |
|
|
Increase off-balance account 17 (code 120 KOSGU) |
|||
|
VAT charged |
00000000000000120 2 401 10 120 |
00000000000000180 2 303 04 000 |
|
|
Profit tax accrued |
00000000000000120 2 401 10 120 |
00000000000000180 2 303 03 000 |
|
|
VAT paid to the budget |
00000000000000180 2 303 04 000 |
00000000000000000 2 201 11 000 |
|
|
Decrease off-balance account 17 (code 180 KOSGU) |
|||
|
Income tax paid to the budget |
00000000000000180 2 303 03 000 |
00000000000000000 2 201 11 000 |
|
|
Decrease off-balance account 17 (code 180 KOSGU) |
Are property taxes taken into account for tax purposes?
Tax expenses can be taken into account when calculating income tax as part of other expenses based on paragraphs. 1 clause 1 art. 264, art. 252 of the Tax Code of the Russian Federation, provided that such expenses are economically justified, documented and incurred to carry out activities aimed at generating income. However, the following must be taken into account.
According to paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation, autonomous institutions - recipients of targeted financing in the form of subsidies are charged with maintaining separate records of income (expenses) received (produced) within the framework of targeted financing.
The provisions of paragraph 1 of Art. 272 of the Tax Code of the Russian Federation establishes that taxpayer expenses that cannot be directly attributed to expenses for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer.
Due to the provisions of the above-mentioned articles of the Tax Code of the Russian Federation, expenses incurred by autonomous institutions at the expense of targeted financing are not taken into account when forming the income tax base and are not subject to distribution in proportion in accordance with clause 1 of Art. 272 of the Tax Code of the Russian Federation.
As already noted, the amount of a subsidy for the implementation of a state task provided to an autonomous institution from the budget is calculated on the basis of standard costs for the provision of public services, standard costs associated with the performance of work, taking into account the costs of maintaining real estate and especially valuable movable property assigned owned by the institution or acquired by it at the expense of funds allocated to it by the founder for the acquisition of such property, including land plots (except for property leased or transferred for free use), costs of paying taxes, the object of taxation of which is the property of the institution (clause 11, 33 of Regulation No. 640). In this case, the values of standard costs for the provision of public services (performance of work) are subject to approval (clauses 14, 15 and 32 of Regulation No. 640).
Thus, expenses not taken into account by autonomous institutions when determining the income tax base include actual expenses (including the payment of land, transport taxes, property taxes), calculated on the basis of standards that must be covered from the funds of the target financing in the form of subsidies. Expenses incurred in excess of standard costs, provided that these expenses relate to both income-generating activities and statutory budget activities, if they meet the criteria of Art. 252 of the Tax Code of the Russian Federation are subject to distribution in accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation. This conclusion was made in letters of the Ministry of Finance of the Russian Federation dated December 8, 2016 No. 03-03-06/3/73328, dated December 30, 2016 No. 03-03-06/3/79616, dated November 3, 2016 No. 03-03-06/3/ 64622.
It is worth noting that previously, financial department specialists held a different point of view: institutions that receive subsidies have the right to take into account only those expenses (including tax expenses) that are directly related to business activities. At the same time, the proportional division of taxes between the statutory budgetary and entrepreneurial activities of Ch. 25 of the Tax Code of the Russian Federation is not provided for (letters of the Ministry of Finance of the Russian Federation dated 02/04/2015 No. 03-03-06/4/4305, dated 04/30/2015 No. 03-03-06/4/25397).
* * *
Summarizing the above material, we highlight the main points:
1) the costs of paying property tax, land and transport taxes (property taxes) are taken into account when determining the amount of subsidies for the implementation of a state task. VAT and income tax are paid only from income received from paid activities;
2) when reflected in accounting, the amounts of property taxes are attributed to the increase in expenses, and the amounts of VAT and income tax are attributed to the decrease in income;
3) based on the provisions of the accounting policy, a tax liability can be accepted in accounting both in the period in which it is calculated (in the year following the reporting one) and in the period for which it is calculated (in the reporting period);
4) for the purpose of calculating income tax, expenses for paying property taxes covered by subsidies are not taken into account. Expenses incurred in excess of standard costs are distributed between statutory activities and income-generating activities. Part of these expenses, which falls on paid activities, can be taken into account when determining the taxable base as part of other expenses.
L. Lartseva, magazine expert
"Autonomous institutions: accounting and taxation", March, 2017
