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What is leasing and its types. Leasing subject. How to open a leasing company? What is needed for this

Sale of goods- transfer, on a reimbursable basis, of ownership of goods to another person.

Implementation of works- transfer on a reimbursable basis the results of the work performed to another person.

Implementation of services- paid rendering of services to another person.

A comment

The concept of "implementation" is key in taxation. It is with the implementation that the receipt of the most part from the taxpayer is connected. The sale is for value added tax (VAT), with the implementation associated with the emergence of the tax base.

The concept "Sale of goods (works, services)" is defined in Art. 39 of the Tax Code of the Russian Federation:

Sale of goods the transfer on a reimbursable basis of ownership of goods by one person to another person is recognized (see).

Implementation of works the transfer on a reimbursable basis of the results of work performed by one person to another person is recognized.

Implementation of services the paid rendering of services by one person to another person is recognized.

Example

Organization A (the seller) entered into an agreement for the sale of goods with Organization B. Under the terms of the agreement, ownership of the goods passes at the time of its transfer to the railway carrier.

The sale of the goods is recognized when the goods are handed over to the rail carrier.

Royalty-free transfer(provision) of goods, results of work (services) to another person is recognized as sale only in cases stipulated by the Tax Code of the Russian Federation.

So, according to VAT, Art. 146 of the Tax Code of the Russian Federation provides that a gratuitous transfer (rendering) is recognized as a sale. Accordingly, the gratuitous transfer of goods (works, services) is subject to VAT.

For corporate income tax in Chapter 25 "Corporate Profit Tax" there is no indication that the gratuitous transfer of goods (works, services) is recognized as a sale. Accordingly, the gratuitous transfer of goods (works, services) is not taxed at the transferring party.

Place and moment of actual implementation goods, works or services are determined in accordance with part two of the Tax Code of the Russian Federation (clause 2 of article 39 of the Tax Code of the Russian Federation).

For VAT, the place of sale of goods is determined on the basis of Art. 147 of the Tax Code of the Russian Federation, and the place of implementation of works and services, on the basis of Art. 148 of the Tax Code of the Russian Federation.

List of operations not recognized by the implementation specified in clause 3 of Art. 39 of the Tax Code of the Russian Federation:

1) carrying out operations related to the circulation of Russian or foreign currency (except for the purposes of numismatics);

2) transfer of fixed assets, intangible assets and (or) other property of the organization to its successor (successors) during the reorganization of this organization;

3) the transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activity not related to entrepreneurial activity;

4) transfer of property, if such a transfer is of an investment nature (in particular, contributions to the authorized (pooled) capital of business companies and partnerships, contributions under a simple partnership agreement (joint activity agreement), investment partnership agreement, share contributions to mutual funds of cooperatives) ;

4.1) transfer of property and (or) property rights under a concession agreement in accordance with the legislation of the Russian Federation;

5) transfer of property within the initial contribution to a participant in a business company or partnership (his successor or heir) upon leaving (leaving) the business company or partnership, as well as during the distribution of the property of a liquidated business company or partnership between its participants;

6) transfer of property within the initial contribution to a participant in a simple partnership agreement (agreement on joint activities), an investment partnership agreement or its legal successor in the event of a separation of his share from the property in common ownership of the parties to the agreement, or division of such property;

7) transfer of residential premises to individuals in houses of state or municipal housing stock during privatization;

8) seizure of property by confiscation, inheritance of property, as well as the transfer of ownerless and abandoned things, ownerless animals, finds, treasures to the ownership of other persons in accordance with the norms of the Civil Code of the Russian Federation;

8.1) transfer of property to participants of a business company or partnership in the course of distribution of property and property rights of a liquidated organization that is a foreign organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi or a marketing partner of the International Olympic Committee in accordance with Article 3.1 of the Federal Law of 1 December 2007 N 310-FZ "On the organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation." This provision shall apply if the creation and liquidation of an organization that is a foreign organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi or a marketing partner of the International Olympic Committee in accordance with Article 3.1 of the said Federal Law is carried out during the organization of XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in the city of Sochi, established by part 1 of article 2 of the said Federal Law;

p. 8.1. applied from January 1, 2010 to January 1, 2017 (Clause 6 of Article 12 of Federal Law No. 242-FZ of 30.07.2010).

8.2) transfer of property by the nominal owner to its actual owner, if such property and its nominal owner are indicated in a special declaration submitted in accordance with the Federal Law "On voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts Russian Federation";

9) other operations in cases provided for by the Tax Code of the Russian Federation.

Definition from regulatory enactments

The sale of goods, works or services by an organization or an individual entrepreneur is, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the reimbursable provision of services by one person to another person, and in the cases provided for by this Code, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge (clause 1 of article 39 of the Tax Code of the Russian Federation).

The place and moment of the actual sale of goods, works or services are determined in accordance with part two of the Tax Code of the Russian Federation (clause 2 of Article 39 of the Tax Code of the Russian Federation).

ST 39 Tax Code of the Russian Federation.

1. The sale of goods, works or services by an organization or an individual entrepreneur is, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, reimbursable provision of services by one person to another person , and in the cases provided for by this Code, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge.

2. The place and moment of the actual sale of goods, works or services are determined in accordance with part two of this Code.

3. It is not recognized as the sale of goods, works or services:

1) carrying out operations related to the circulation of Russian or foreign currency (except for the purposes of numismatics);

2) transfer of fixed assets, intangible assets and (or) other property of the organization to its successor (successors) during the reorganization of this organization;

3) the transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activity not related to entrepreneurial activity;

4.1) transfer of property and (or) property rights under a concession agreement, public-private partnership agreement, municipal-private partnership agreement in accordance with the legislation of the Russian Federation;

7) transfer of residential premises to individuals in houses of state or municipal housing stock during privatization;

9) other operations in the cases provided for by this Code.

Commentary on Art. 39 of the Tax Code

1. In accordance with the commented article, the sale of goods, works or services by an organization or an individual entrepreneur for tax purposes is recognized:

Transfer on a reimbursable basis of ownership of goods, including the exchange of goods, works or services;

Transfer, on a reimbursable basis, of the results of work performed by one person for another person;

Paid provision of services by one person to another person;

In the cases stipulated by the Tax Code of the Russian Federation, gratuitous transfer of ownership of goods, the results of work performed by one person for another person, gratuitous provision of services by one person to another person.

Thus, as a general rule, the transfer of goods, the provision of services and the performance of work on a reimbursable basis is recognized as a sale, but for tax purposes, in particular value added tax (Article 146 of the Tax Code of the Russian Federation), gratuitous transactions can also be recognized as a sale.

As another example, we can cite a donation contract, by virtue of which one party (donor) transfers or undertakes to transfer to the other party (donee) a thing in ownership or a property right (claim) to himself or to a third party, or releases or undertakes to release it from property liability to oneself or to a third party (Article 572 of the Civil Code of the Russian Federation). With such a transfer of property rights, the sale also takes place and, accordingly, an object of taxation arises, for example, personal income tax.

For income tax, in contrast to value added tax (VAT), sales income is recognized as proceeds from the sale of goods (works, services), both own production and acquired, proceeds from the sale of property benefits (Article 249 of the Tax Code of the Russian Federation). Thus, to consider profit as an object of taxation, income (revenue) is required, which excludes the taxation of profit tax on operations performed on a gratuitous basis.

The sale of the goods (transfer of ownership of the goods) can occur within the framework of relations arising under the contract of sale, by virtue of which one party (the seller) undertakes to transfer the goods to the other party (the buyer), and the buyer undertakes to accept and pay for the goods (Art. . 454 of the Civil Code of the Russian Federation). The goods, under the contract of sale, can be things other than money (except for numismatics), other objects of civil rights and property rights. There are many types of sales contracts: retail sales, supplies, supplies for government needs, contracting, energy supply, and others. In addition, the sale of goods can take place within the framework of an exchange agreement (Article 567 of the Civil Code of the Russian Federation), an rent agreement (Article 583 of the Civil Code of the Russian Federation).

The implementation of the result of the work performed can be carried out within the framework of a work contract, which, like the purchase and sale agreement, has many varieties (Chapter 37 of the Civil Code of the Russian Federation), or within the framework of an agreement on research, development and technological work (Chapter 38 Civil Code of the Russian Federation). Most often, implementation as an object of taxation arises during the performance of a work contract.

The sale of a service, like a product, can take place under various types of contracts. Civil law provides for different types of services, which should be divided into three groups: actual services, legal services and financial services. Actual services include, for example, contracts:

Paid provision of services (Chapter 39 of the Civil Code of the Russian Federation);

Transportation (Chapter 40 of the Civil Code of the Russian Federation);

Transport expedition (Chapter 41 of the Civil Code of the Russian Federation);

Storage (Article 886 of the Civil Code of the Russian Federation).

Legal services include:

Instruction (Article 971 of the Civil Code of the Russian Federation);

Commission (Art. 990 of the Civil Code of the Russian Federation);

Agency services (Article 1005 of the Civil Code of the Russian Federation);

Trust management of property (Article 1012 of the Civil Code of the Russian Federation).

Financial services should be understood as:

Loan and credit (Article 807 of the Civil Code of the Russian Federation);

Bank deposit (Article 834 of the Civil Code of the Russian Federation);

Financing against the assignment of a monetary claim (Article 824 of the Civil Code of the Russian Federation);

Insurance (Article 927 of the Civil Code of the Russian Federation).

In addition to the listed types of contracts, the sale of goods, works or services for tax purposes is recognized:

Income from the lease of property (Resolution of the Supreme Arbitration Court of the Russian Federation of July 22, 2003 N 11668/01 in case A40-4537 / 00-14-629);

Exchange of goods, even without concluding an agreement, entailing the transfer of ownership of these goods;

The transfer of real estate by the company against the payment of dividends to the founders (value added tax), since when dividends are paid by immovable property, the ownership of it passes to a member of the company (letter of the Federal Tax Service of Russia dated May 15, 2014 N GD-4-3 / [email protected]"On the procedure for calculating VAT when transferring property for the payment of dividends");

Receipts both in cash and in kind when calculating the single tax paid in connection with the application of the simplified taxation system (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 21, 2010 N 10659/10);

Transfer of goods and fixed assets in repayment of a loan, when calculating a single tax payable in connection with the application of a simplified taxation system (Definition of the Supreme Arbitration Court of the Russian Federation of November 22, 2007 N 13216/07 in case N F73-11007 / 2006-19).

In the event that the exchange of property (goods) is carried out by an institution in relation to property assigned to it on the basis of operational management, the object of value added tax does not arise (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 21, 2010 N 5812/10).

Operations for the return of borrowed funds cannot be recognized as an implementation for the purpose of taxing value added tax (see, for example, Resolution of the FAS of the Far Eastern District of March 12, 2008 N F03-A73 / 08-2 / 445).

2. The place and moment of the actual sale of goods, works or services are determined in accordance with part two of the Tax Code of the Russian Federation for each tax separately.

In this regard, in the Decision of November 24, 2005 N 414-O, the Constitutional Court of the Russian Federation (hereinafter referred to as the RF Constitutional Court) indicated that the provision of clause 1 of Art. 39 of the Tax Code of the Russian Federation does not have an independent regulatory nature, does not define tax obligations and cannot be considered as restricting or violating the constitutional rights and freedoms of taxpayers. This provision was repeatedly duplicated by the Constitutional Court of the Russian Federation in subsequent definitions.

It should be borne in mind that for tax purposes, the date of sale is the date of receipt of income, regardless of the actual receipt of funds on the seller's account.

3. Clause 3 of the commented article establishes that the following shall not be recognized as the sale of goods, works or services:

1) operations related to the circulation of Russian or foreign currency (with the exception of numismatic items);

2) transfer of the property of the organization to its legal successor during reorganization;

3) transfer of property to non-profit organizations for the implementation of statutory activities not related to entrepreneurship;

4) transfer of property for investment purposes (contributions to the authorized capital, share contributions to mutual funds of cooperatives);

5) transfer of property and (or) property rights under a concession agreement;

6) transfer of property upon exit from a business entity or partnership, as well as upon its liquidation;

7) transfer of property in case of allocation of a share from the property in common ownership of the parties to the agreement, or division of such property;

8) transfer of residential premises to individuals in houses of state or municipal housing stock during privatization;

9) confiscation, inheritance, also turning into ownership of ownerless and abandoned things, ownerless animals, finds, treasures;

10) transfer of property upon liquidation of an organization that is a foreign organizer of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi or a partner of the International Olympic Committee in accordance with Article 3.1 of the Federal Law of December 1, 2007 N 310-FZ "On the organization and on the holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation ";

11) other operations in cases provided for by the Tax Code of the Russian Federation.

The above list of exceptions is not closed; it is expanded and supplemented as necessary.

According to arbitration practice, funds received from consumers in the form of connection fees and surcharges to the tariff cannot be recognized as investments, that is, they are recognized as an object of taxation, even if they were sent to implement an investment program and must be included in the taxable base for income tax. organizations, since the consumers themselves are not participants in the investment program and cannot be recognized as investors (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 23, 2013 N 1541/13 in case N A13-16621 / 2011).

Sale of goods, works, services

"... 1. The sale of goods, works or services by an organization or an individual entrepreneur is, respectively, the transfer on a reimbursable basis (including exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, reimbursable provision of services by one person to another person, and in the cases provided for by this Code, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge ... "

A source:

"Tax Code of the Russian Federation (part one)" dated July 31, 1998 N 146-FZ (as amended on July 28, 2012)

Official terminology... Academic.ru. 2012.

See what "Sale of goods, works, services" is in other dictionaries:

Sale of goods, works, services- as a general rule, the sale of goods, works or services by an organization or an individual entrepreneur is recognized, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of ownership of goods, ... ...

"SALE OF PRODUCTS (WORKS, SERVICES)"- an accounting account designed to summarize information about the process of selling finished products. goods, work performed and services rendered, as well as to determine financial results from the sale of these values (work, services) ... Big accounting dictionary

Tax base of VAT, taking into account the amounts associated with payments for goods (works, services)- the tax base is increased by the amount of: advance or other payments received on account of upcoming deliveries of goods, performance of work or provision of services, except for advance or other payments received on account of upcoming deliveries of goods, performance ... Encyclopedic dictionary-reference book of the head of the enterprise

CONSUMER'S RIGHT TO SAFETY OF GOODS (WORKS, SERVICES)- is by virtue of the provisions of Art. 3 of the Law of January 9, 2002 On the Protection of Consumer Rights (hereinafter the Law) is one of the consumer rights guaranteed by the state. In accordance with Art. 9 of the Law, the consumer has the right to have a product (work, service) ...

Accounting Account 46 Sale of Products (Works, Services) Business glossary

ACCOUNTING ACCOUNT 46 "SALE OF PRODUCTS (WORKS, SERVICES)"- an account designed to summarize information about the process of selling finished products, goods, work performed and services provided, as well as to determine the financial results from the sale of these values (works, services). On this account ... ... Business glossary

ACCOUNTING ACCOUNT 46 SALE OF PRODUCTS (WORKS, SERVICES)- an account designed to summarize information about the process of selling finished products, goods, work performed and services provided, as well as to determine the financial results from the sale of these values (works, services). On this account ... ... Big Dictionary of Economics

CONSUMER'S RIGHT TO PROPER QUALITY OF GOODS (WORKS, SERVICES)- in accordance with Art. 3 of the Law of January 9, 2002 on the Protection of Consumer Rights (hereinafter referred to as the Law), this right is one of the consumer rights guaranteed by the state. The law (Art. 1) provides that the quality of the product (work, service) is ... ... Legal Dictionary of Modern Civil Law

Sale of goods- (works, services) The sale of goods, works or services by an organization or an individual entrepreneur is, respectively, the transfer on a reimbursable basis (including exchange of goods, works or services) of ownership of goods, ... ... Vocabulary: accounting, taxes, business law

SALE OF GOODS- (WORKS, SERVICES) the term of the legislation on taxes and duties of the Russian Federation, used to determine the object of taxation for VAT, excise taxes, sales tax and a number of other taxes. The sale of goods, works or services by an organization or an individual ... ... Encyclopedia of Russian and International Taxation

Books

Legal support of innovation activity, O. A. Gorodov. The monograph provides a legal analysis of one of the most priority areas of economic activity, the content of which is the production of innovations and their implementation in the form of ...

"Russian accountant", 2013, N 11

What is implementation? How to record sales transactions? We will consider these and other important issues in this article.

For the first time, the concept of implementation was legally defined in part one of the Tax Code of the Russian Federation. According to Art. 39 of the Tax Code of the Russian Federation, the sale of goods (works, services) is recognized as the transfer of ownership of goods on a reimbursable basis. Also, implementation is recognized as the transfer of the results of work performed by one person to another person, the provision of paid services by one person to another person. At the same time, the following are not recognized as the sale of goods, works or services:

carrying out operations related to the circulation of Russian or foreign currency (except for the purposes of numismatics);
transfer of fixed assets, intangible assets and (or) other property of the organization to its successor (successors) during the reorganization of this organization;
transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activity not related to entrepreneurial activity;
transfer of property, if such a transfer is of an investment nature (in particular, contributions to the authorized (share) capital of business companies and partnerships, contributions under a simple partnership agreement (agreement on joint activities), share contributions to mutual funds of cooperatives);
transfer of property within the initial contribution to a participant in a business company or partnership (his successor or heir) upon exit (retirement) from a business company or partnership, as well as during the distribution of property of a liquidated business company or partnership between its participants;
transfer of property within the limits of the initial contribution to a participant in a simple partnership agreement (agreement on joint activities) or his successor in case of separation of his share from the property in common ownership of the parties to the agreement, or division of such property;
transfer of residential premises to individuals in houses of state or municipal housing stock during privatization;
seizure of property by confiscation, inheritance of property, as well as turning into the ownership of other persons of ownerless and abandoned things, ownerless animals, finds, treasures in accordance with the norms of the Civil Code of the Russian Federation.

So, the transfer of ownership, except for the cases described above, is recognized as the fact of implementation.

It should be noted that not only the transfer of ownership of the goods, but also the fact of the provision of services is recognized as implementation.

How to determine the moment of implementation for services? The fact of the end of the provision of the service is the act signed by the two parties. The date of signing the act is the date of implementation. Thus, it may happen that the service itself was provided, but until the moment of the bilateral signing of the act, the fact of implementation was absent.

It should be borne in mind that the implementation can be "main" and "other".

The main implementation includes transactions in the main activity of the enterprise, other transactions are related to other sales.

How to determine whether the main or non-main is the type of activity for which the deal is concluded? The charter of the organization has a section "Types of activities". If in this section, among others, the type of activity to which the transaction belongs is named, then this is the "main" implementation, if not listed - "other". At the same time, if the enterprise constantly (i.e. at least once a quarter) receives income from this type of activity, then such operations are also related to the main implementation.

An example is the sale by a construction organization of materials not used in construction and installation works (CMP). Such implementation, as a rule, belongs to construction organizations as "other". At the same time, the organization that sells reinforced concrete products - to the "main".

It is also important to keep track of the frequency of these "other" transactions. Even if this type of activity is not directly spelled out in the charter of the organization (however, there is a link like "Other activities not prohibited by law"), but transactions are carried out in each reporting period (usually a quarter), these transactions are also referred to as the "main" implementation.

Why is it so important to separate the "main" and "other" implementation? The fact is that there are a number of taxes, in the calculation of which only the "main" sales are taken into account, therefore, in order to correctly determine the tax base, it is important to correctly establish the type of sales.

Also, questions arise about the definition of the implementation of wholesale and retail. The Civil Code of the Russian Federation defines retail trade as the sale of consumer goods (works, services) to the population that are not intended for entrepreneurial activity. The concepts of retail and wholesale trade as types of economic activities are contained in the All-Russian Classifier of Economic Activities, Products and Services OK 004-93, approved by the Resolution of the State Standard of Russia dated August 6, 1993 N 17. According to subsections 51 and 52 of section G of the Classifier, retail trade is sale of goods for personal or household use, and wholesale is the sale of goods to retailers, industrial, commercial, institutional or professional users, or other wholesalers. In other words, any sale to organizations and individual entrepreneurs, including for cash, is recognized as a wholesale trade.

Selling to individuals, even if paid through a checking account, belongs to retail.

The representative of the organization can purchase the necessary goods in the store for cash, but in order to offset the VAT, it is necessary to draw up the documents accompanying any non-cash transaction. In this case, instead of a payment order, the spine of the incoming cash order and the KKM check serve. In order for the trading organization to draw up the required set of documents, the representative of the buying organization must submit a power of attorney. However, when buying goods, it is not necessary to draw up the entire set of documents, a cash register receipt and a sales receipt are enough. At the same time, for a trading organization to work for cash, it is important either to have a cash register (KKM), or to make settlements only through a current account.

Implementation for non-cash and cash payments

Consider the requirements for the preparation of primary documents required for processing transactions for non-cash payments. The basis for settlements is the invoice issued by the supplier.

To receive the goods, the representative of the buying company must submit a power of attorney to receive the goods, which remains in the accounting department of the supplying company. Upon receipt of the goods, the representative signs in the "Received" column. It is permissible to put the buyer's stamp on the supplier's copy and sign for the receipt of the goods, then a power of attorney is not required.

The delivery of goods must be accompanied by a consignment note. In addition, upon shipment of the goods, the supplier is obliged to issue an invoice within 5 days. All documents are issued by the supplier in duplicate, one of which is transferred to the buyer, the other remains in the accounting department of the supplier.

Settlements between organizations can be made not only by bank transfer, but also by cash settlement at the cash desk of the enterprise. As in the case of non-cash payments, the representative of the buying company must present a power of attorney to receive the goods or put the seal of the buying organization on the supplier's copy. The supplier writes out a full set of documents, that is, the delivery of goods must be accompanied by a consignment note, the supplier must issue an invoice within 5 days. All documents are issued by the supplier in duplicate, one of which is transferred to the buyer, the other remains in the accounting department of the supplier. When paying for goods at the cash desk of the supplier, the buyer is issued a stub of the incoming cash order confirming the fact of payment. The basis for settlements is the invoice issued by the supplier.

Accounting for sales transactions

One of the difficult aspects in accounting is the reflection of operations for the sale of products (works, services).

To summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them, account 90 "Sales" is intended. This account reflects, in particular, revenue and cost of: finished goods and semi-finished products of its own production; works and services; purchased products; construction, installation and similar works; goods; transportation services; communication services; provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement (when this is the subject of the organization's activities), etc.

Sub-accounts can be opened to account 90 "Sales":

90-1 "Revenue";
90-2 "Cost of sales";
90-3 "Value Added Tax";
90-4 "Excise";
90-9 "Profit / loss from sales".

Subaccount 90-1 "Revenue" takes into account the proceeds from sales, while subaccount 90-2 "Cost of sales" takes into account the cost of goods sold.

Subaccount 90-3 "Value added tax" takes into account the amount of value added tax due to be received from the buyer (customer).

Subaccount 90-4 "Excise" takes into account the amount of excise taxes included in the price of products (goods) sold.

Organizations - payers of export duties can open subaccount 90-5 "Export duties" to account 90 "Sales" to record the amounts of export duties.

Sub-account 90-9 "Profit / loss from sales" is designed to identify the financial result (profit or loss) from sales for the reporting month.

The amount of proceeds from the sale of goods, products, performance of work, provision of services is reflected in the credit of account 90 "Sales", subaccount "Revenue", and the debit of account 62 "Settlements with buyers and customers":

Debit 62 "Settlements with buyers and customers"

Credit 90-1 "Revenue"

reflected the proceeds from the sale of products.

At the same time, the cost of goods, products, works, services sold is debited from the credit of accounts 41 "Goods", 43 "Finished goods", 45 "Goods shipped", 20 "Main production", etc. to the debit of account 90 "Sales", subaccount "Cost sales ":

Debit 90-2 "Cost of sales" Credit 20, 41, 43, 45 ...

the cost of goods sold was written off.

Entries on subaccounts 90-1 "Revenue", 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excise" are made cumulatively during the reporting year. The aggregate debit turnover for subaccounts 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excise taxes" and credit turnover for subaccount 90-1 "Revenue" are compared on a monthly basis. Thus, the financial result from sales for the reporting month is determined, namely profit or loss. This financial result is written off monthly (final turnovers) from subaccount 90-9 "Profit / loss from sales" to account 99 "Profit and loss". Thus, the synthetic account 90 "Sales" does not have a balance at the reporting date.

At the end of the reporting year, all sub-accounts opened to account 90 "Sales" (except for sub-account 90-9 "Profit / loss from sales") are closed by internal records to sub-account 90-9 "Profit: loss from sales".

Analytical accounting for account 90 "Sales" is kept for each type of goods sold, products, works performed, services rendered. In addition, analytical accounting for this account can be kept by sales regions and other areas necessary to manage the organization.

Example. OOO "Lotos" sold goods for a total of 60,000 rubles. The cost of the goods sold is 48,000 rubles. The transaction will be reflected in the accounting as follows:

Debit 62 "Settlements with buyers and customers" Credit 90-1 "Revenue"

RUB 60,000 - goods sold, revenue from sales is reflected;

Debit 90-3 "VAT" Credit 68, subaccount "Calculations for VAT",

RUB 9153 - VAT charged;

2847 RUB - the financial result from this operation (profit) has been determined;

RUB 60,000 - the purchased goods were paid by the buyer.

Implementation of services

The basis for the provision of services by one organization to another organization or to an individual is an agreement. The contract is drawn up in two copies, one for each of the contracting parties. However, the requirement to draw up a contract for the provision of services is not mandatory, services can be provided, for example, on the basis of an invoice. When rendering services, it is necessary to draw up the corresponding primary documents. Work with legal entities is accompanied by the signing of an acceptance certificate, in addition, an invoice is issued within 5 calendar days. When providing services to individuals, an analogue of the act may be a strict accountability form signed by the buyer - an order form or another similar document.

For the work or services performed, an acceptance certificate is drawn up. This document is not unified, therefore, when drafting it, it must be remembered that it must contain all the necessary details that are required for primary documents.

These details include:

Title of the document;
Date of preparation;
the content of the business transaction;
measuring instruments of a business transaction (in kind and in monetary terms);
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution, personal signatures and their decryption.

For example, you have entered into an agreement on consulting services on taxation issues with an audit firm for a period of one year. Under the terms of the contract, the acceptance certificate is signed monthly. At the end of the month, it is necessary to draw up an act of the following form:

Act of acceptance and delivery of works N 3

Moscow city

We, the undersigned, the Customer's representative represented by the director Ivan Nikolaevich Voronov and the Contractor's representative represented by the commercial director Inna Aleksandrovna Zotova, have drawn up this act on the following. According to the concluded agreement on consulting services of December 28, 2012 N 147k, the Contractor provided oral consulting services on the issues of invoicing, the procedure for filling out the invoice register, land tax legislation. The scope of the consultations provided corresponds to the contractual one. The cost of the services rendered amounted to 6,000 (six thousand) rubles, including VAT - 915 rubles. The parties have no complaints about the volume, quality, timing of the services provided.

Customer executive
I.N. Voronov I.A. Zotova
M.P. M.P.

Please note that the act must indicate which services were provided. In cases where the act does not indicate a list of the work performed, the services rendered, it is necessary, in addition to the act, to submit a report on the work done, services rendered.

The report is drawn up by the executing company, it details the work performed. The report is certified by the seal of the executing company. In the considered example, the report can be as follows:

Report

According to the concluded agreement on consulting services dated December 28, 2012 N 147k, the Contractor provided oral consulting services on the following issues:

Registration of invoices - due to changes in legislation, the form of invoices has changed. In the invoice, it has become mandatory to fill in the "Country of origin of goods" column, as well as the CCD number. Various options are discussed in detail with A.V. Vorobieva, responsible from the Customer.
The procedure for filling out the register of invoices. The explanations of A.V. Vorobyova, responsible from the Customer, are given. on filling out the magazine, what details are required.

Considering that the Customer has become a land tax payer, the Customer's representative Dorokhovoy A.The. provided advice on land tax legislation.

Contractor ______________________________ A.N. Afanasiev

Commercial Director _______________________________ I.A. Zotova

When drawing up an additional report, the act will look like this:

Act of acceptance and delivery of works N 3

Moscow city

According to the concluded agreement on consulting services dated December 28, 2012 N 147к, the Contractor provided oral consulting services. The scope of the consultations provided corresponds to the contractual one. The cost of the services rendered amounted to 6,000 (six thousand) rubles, including VAT - 915 rubles. The parties have no complaints about the volume, quality, timing of the services provided.

Customer executive
______________ ______________
I.N. Voronov I.A. Zotova
M.P. M.P.

Retail sale of goods and materials

Under a retail sale contract, a seller engaged in entrepreneurial activity in the sale of goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to entrepreneurial activity (Article 492 of the Civil Code of the Russian Federation).

The buyer pays for the purchase, receives a cash register receipt, on the basis of which the goods are dispensed. There is no need to write additional documents for the buyer. At the same time, the sold goods are recorded in the commodity report, which is submitted daily for processing to the accounting department of the enterprise. There is no need to issue invoices for the goods sold in this way. To determine the value added tax, a cash register tape is registered in the sales ledger. If the company does not have a cash register, but it is necessary to sell the goods to an individual, you can offer to pay the invoice through Sberbank. In this case, it is necessary to issue an invoice in two copies, one of which is transferred to the buyer, the other to the accounting department of the supplier, as well as an invoice in one copy with its registration in the sales ledger.

The accounting of goods in retail trade can be carried out both at accounting (at the cost of purchase) and at sales prices. In organizations that carry out retail trade and keep records of goods at sales prices, the credit of account 90 "Sales" reflects the sales value of the goods sold (in correspondence with cash and settlement accounts), and in debit, their book value (in correspondence with the account 41 "Goods") with the simultaneous reversal of the amounts of discounts (capes) related to the goods sold (in correspondence with account 42 "Trade margin").

Example. The organization keeps records of sales prices. The cost of the goods for the trading organization was 1000 rubles. The selling price of this product is set at 1400 rubles. In the accounting, transactions will be reflected as follows:

Debit 60 "Settlements with suppliers and contractors" Credit 51 "Settlement accounts"

RUB 1180 - paid for the goods to the supplier;

Debit 41 "Goods" Credit 60 "Settlements with suppliers and contractors"

RUB 1000 - goods are capitalized;

Debit 19 "Value added tax on acquired values" Credit 60 "Settlements with suppliers and contractors"

RUB 180 - the input value added tax is reflected;

Debit 68, subaccount "Calculations for VAT", Credit 19 "Value added tax on acquired values"

RUB 180 - value added tax credited;

Debit 41 "Goods" Credit 42 "Trade margin"

RUB 400 - the trade margin is reflected.

When selling goods:

Debit 50 "Cashier" Credit 90-1 "Revenue"

1400 RUB - the proceeds have arrived at the cashier of the store;

Debit 90-2 "Cost of sales" Credit 41 "Goods"

1400 RUB - the book value of the goods sold has been written off;

Debit 90-2 "Cost of sales" Credit 42 "Trade margin"

RUB 400 - the amount of the trade margin related to the goods sold has been reversed;

Debit 90 "Sales" Credit 68, subaccount "Calculations for VAT",

RUB 213.56 (1186.44 x 18%) - VAT charged;

Debit 90-9 "Profit / loss on sales" Credit 99 "Profit and loss"

RUB 1186.44 (1400 - 213.56) - the financial result from this operation (profit) has been determined.

Other implementation

As noted above, a non-“core” implementation is considered a non-“core” implementation. An example of other sales is the sale of fixed assets, intangible assets, materials. The most difficult among other realization is the reflection of the disposal of fixed assets.

Disposal of property, plant and equipment

According to the Chart of Accounts, the disposal of fixed assets is reflected as follows. To account 01 "Fixed assets" you can open the subaccount "Disposal of fixed assets". The debit of this subaccount is written off the initial value of the item of fixed assets, and the amount of accumulated depreciation is written off on credit:

the initial cost of the item of fixed assets was written off;

Debit 02 "Depreciation of fixed assets", Credit 01, subaccount "Retirement of fixed assets",

the amount of accrued depreciation was written off;

the residual value of the item of fixed assets was written off.

The debit of account 91-2 also writes off the costs incurred by the company associated with the sale of fixed assets. These costs include the wages of employees involved in operations for the disposal of fixed assets, taxes and fees paid on the proceeds from the sale of fixed assets, dismantling costs, etc. Such additional costs are first collected on cost accounting accounts (20 "Main production", 23 "Auxiliary production", etc.), and then debited to account 91-2:

Debit 91-2 "Other expenses" Credit 20, 23, 25 ...

expenses related to the sale of an item of property, plant and equipment were written off.

The proceeds from the sale of property, that is, the amount due to the enterprise for the sold fixed assets, is reflected in the credit of account 91-1 in correspondence with account 62 "Settlements with buyers and customers":

reflected income from the sale of an item of property, plant and equipment and the buyer’s debt.

Entries on sub-accounts 91-1 "Other income" and 91-2 "Other expenses" are made cumulatively during the reporting year. Monthly comparison of debit turnover on subaccount 91-2 "Other expenses" and credit turnover on subaccount 91-1 "Other income" determines the balance of other income and expenses for the reporting month, which is recorded on a separate subaccount 91-9 "Balance of other income and expenses" ... This balance is written off monthly (final turnovers) from sub-account 91-9 to account 99 "Profit and loss":

reflected the profit from the sale of an item of property, plant and equipment

the loss from the sale of fixed assets is reflected.

Thus, the synthetic account 91 "Other income and expenses" has no balance at the reporting date.

The taxation of transactions for the sale of fixed assets has a number of features, which we will consider further on specific taxes.

According to Ch. 25 of the Tax Code of the Russian Federation (Art. 268), when determining the profit from the sale of fixed assets of an enterprise for tax purposes, the difference between the selling price and the residual value of these funds is taken into account.

Residual value is defined as the difference between the original cost of the fixed asset and the amount of accrued depreciation for the period of operation. The amount of depreciation deductions is accepted in full, calculated in linear or non-linear ways. Methods for calculating depreciation accepted for taxation are detailed in Art. 259 of the Tax Code of the Russian Federation.

If, upon disposal of a fixed asset, its residual value, taking into account the costs associated with its sale, exceeds the proceeds from its sale, the difference between these values is a loss. This amount is accounted for for tax purposes in a special manner. Such a loss is included in the composition of other expenses of the taxpayer in equal shares over the period determined as the difference between the useful life of this property and the actual life of its operation until the moment of sale (Article 268 of the Tax Code of the Russian Federation).

Example. Your company has acquired a fixed asset - a wardrobe, its service life to full depreciation is 5 years, the cost is 12,000 rubles. Depreciation deductions - 20% per year. At the time of disposal, amortization of RUB 7,200 was accrued. (12,000 x 20% x 3 years). Three years later, the wardrobe was sold for 2,360 rubles, including VAT - 360 rubles. As a result of the disposal of the cabinet, the company received a loss.

In the accounting, make notes:

Debit 62 "Settlements with buyers and customers" Credit 91-1 "Other income"

2400 RUB - the fixed asset has been transferred to the buyer;

Debit 01, subaccount "Disposal of fixed assets", Credit 01 "Fixed assets"

RUB 12,000 - written off the initial cost of the item of fixed assets;

RUB 7200 - the amount of accrued depreciation has been written off;

Debit 91-2 "Other expenses" Credit 01, subaccount "Disposal of fixed assets",

RUB 4800 - the residual value of the item of fixed assets was written off;

RUB 360 - VAT charged;

Debit 99 "Profit and loss" Credit 91-9 "Balance of other income and expenses"

2800 RUB - a loss was received from the sale of fixed assets.

For tax purposes, a loss in this financial year in the amount of 1,400 rubles will be accepted, and in the next year also 1,400 rubles.

5 years (term 3 years (full depreciation period) - real depreciation) = 2 years.

Thus, the amount of the resulting loss is 2800 rubles. must be divided by the resulting difference (in our case, 2 years) and taken into account in equal shares when taxing profits in subsequent years. In this example, this is the year the cabinet was retired and the next fiscal year.

Example. The fixed asset registered at the beginning of the year was sold in December 2012 at a price of 12,980 rubles. (including VAT - 1980 rubles). The book value of the specified fixed asset is 17,000 rubles, the depreciation accrued at the time of sale is 9,000 rubles.

The implementation of the fixed asset in accounting should be reflected by the following entries:

Debit 62 "Settlements with buyers and customers" Credit 91-1 "Other income"

RUB 12,980 - the fixed asset has been transferred to the buyer;

Debit 01, subaccount "Disposal of fixed assets", Credit 01 "Fixed assets"

RUB 17,000 - written off the initial cost of the item of fixed assets;

Debit 02 "Depreciation of fixed assets" Credit 01, subaccount "Retirement of fixed assets",

RUB 9,000 - the amount of accrued depreciation has been written off;

Debit 91-2 "Other expenses" Credit 01, subaccount "Disposal of fixed assets",

RUB 8,000 - the residual value of the item of fixed assets was written off;

Debit 91-2 "Other expenses" Credit 68, subaccount "Calculations for VAT",

1980 RUB - VAT charged;

Debit 91-9 "Balance of other income and expenses" Credit 99 "Profits and losses"

RUB 3000 (12 980 - 8000 - 1 80) - a profit was received from the sale of fixed assets.

This profit will be taken into account in determining the taxable profit of the enterprise.

Sale of materials

The sale of materials in the case when this is not the main implementation is also reflected through account 91 "Other income and expenses".

The proceeds from the sale of materials due to the enterprise are reflected in the credit of account 91-1 in correspondence with account 76 "Settlements with various debtors and creditors". The book value of the materials sold is reflected in the credit of account 10 "Materials" in correspondence with account 91-2 "Other expenses". Simultaneously, VAT is charged and when selling to the population by cash - sales tax. In accounting, the operation is reflected in the debit of account 91-2 "Other expenses" with the credit of account 68 "Settlements with the budget", subaccounts "VAT" and "Sales tax", respectively.

Entries on sub-accounts 91-1 "Other income" and 91-2 "Other expenses" are made cumulatively during the reporting year. Monthly comparison of debit turnover on subaccount 91-2 "Other expenses" and credit turnover on subaccount 91-1 "Other income" determines the balance of other income and expenses for the reporting month. This balance is written off monthly (final turnovers) from subaccount 91-9 "Balance of other income and expenses" to account 99 "Profits and losses". Thus, the synthetic account 91 "Other income and expenses" has no balance at the reporting date.

Example. LLC "Aspect" sold materials not used in the production process - ceramic tiles for a total of 59,000 rubles. For LLC "Aspect" this is a different implementation. The cost of the tiles sold is 48,000 rubles. The transaction will be reflected in the accounting as follows:

Debit 62 "Settlements with buyers and customers" Credit 91-1 "Other income"

RUB 59,000 - materials sold;

Debit 91-2 "Other expenses" Credit 68, subaccount "Calculations for VAT",

RUB 9,000 - VAT charged;

Debit 91-2 "Other expenses" Credit 10 "Materials"

RUB 48,000 - the cost of the sold materials has been written off;

Debit 91-9 "Balance of other income and expenses" Credit 99 "Profits and losses"

2000 RUB (59,000 - 9,000 - 48,000) - the financial result from this operation has been determined;

Debit 51 "Settlement accounts" Credit 62 "Settlements with buyers and customers"

RUB 59,000 - the buyer paid for the purchased ceramic tiles.

Disposal of intangible assets

Intangible assets can be sold. Accounting for the sale of intangible assets must be kept on account 91 "Other income and expenses". Consider an example of disposal of intangible assets.

Example. According to the license agreement, LLC "Horizont" ceded the exclusive right to the invention, confirmed by the patent, to the firm "Raduga". The transaction amount was RUB 106,200. (including VAT - 16,200 rubles).

The initial cost of this intangible asset is 120,000 rubles, the amount of accrued amortization accumulated on account 05 "Depreciation of intangible assets" is 40,000 rubles.

In the accounting of LLC Gorizont, operations on disposal of an intangible asset are reflected as follows:

Debit 76 "Settlements with different debtors and creditors" Credit 91-1 "Other income"

RUB 106,200 - reflected income from the sale of exclusive rights to an intangible asset;

Debit 91-2 "Other expenses" Credit 68, subaccount "Calculations for VAT",

RUB 16,200 - VAT charged;

Debit 05 "Amortization of intangible assets" Credit 04 "Intangible assets"

RUB 40,000 - the amount of accrued depreciation has been written off;

Debit 91-2 "Other expenses" Credit 04 "Intangible assets"

RUB 80,000 - the residual value of the intangible asset was written off;

Debit 51 "Settlement accounts" Credit 76 "Settlements with various debtors and creditors"

RUB 106,200 - funds have been received from the buyer.

At the end of the month, the result from the sale of the intangible asset was determined:

Debit 91-9 "Balance of other income and expenses" Credit 99 "Profits and losses"

RUB 10,000 (106,200 - 16,200 - 80,000) - reflected profit.

E. Prokhorova

What is car leasing in simple words I am glad to welcome!

I told my friend so many times that you can't get married after a month of dating. I didn’t listen, I got married.

We lived with my wife for six months, managed to grab loans during this time, but the marriage fell apart, followed by a divorce.

They began to share the car, but it was not there. It was not bought on credit, but on lease.

As a result, he gets to work by minibus - the car was returned to the salon. Wondering why this is? Then I recommend reading what leasing is and how it differs from a car loan.

All about car leasing - conditions and benefits

What Leasing means In the car market, you can often hear that the car was purchased from the seller not under the usual drawn up sales and purchase agreement, but on lease.

This type of purchase is more common for law firms. Simply put, leasing means a long-term car rental with its subsequent acquisition of ownership.

One of the main roles here is played by organizations such as leasing companies, which are essentially intermediaries between the seller of vehicles and the buyer.

A warning!

If you need to buy a car or other means, for example, an excavator, but the entire amount of money is not available, then a leasing agreement would be a convenient option. With the help of this service, you can buy not only vehicles, but also various expensive equipment.

In most European countries, about 33% of all cars are bought by buyers on lease - this is about 10 times more than in Russia. This option is possible and widespread not only for legal organizations, but also for private individuals. Let's consider this in more detail in this article.

An incomprehensible English word has appeared in our vocabulary for a long time. Until now, many people do not fully understand the difference between a lease agreement, a loan and a long-term car rental.

Indeed, these concepts are quite close to each other, but there is a significant difference between them:

Credit - transfer of the property to the buyer by the bank in installments, the buyer undertakes to pay the entire cost of the goods plus interest on the loan, which in Russia is quite high and can range from 15 to 30% per annum, with the buyer becoming the actual owner of the property;
Rent is a transfer for temporary use, the owner sets his own prices and obliges the tenant to make regular payments, and after the expiration of the lease agreement, the property is returned to the actual owner, that is, the tenant.
Leasing is a hybrid form of these two types of property relations, in addition, not only the lessor and the lessee, but also the car supplier are involved here.

Leasing scheme

A lessor is a commercial financial structure that has a certain amount of funds in its accounts;
The lessee applies to this structure with a desire to draw up a lease agreement for one or another type of equipment - no matter what: a car, special equipment, industrial equipment, and so on;
The leasing company finds this equipment from the manufacturer, pays for it and puts it on the balance sheet of its company;
an agreement is signed with the customer, while the leasing company remains the formal owner of the property.

It should be noted that today several forms of leasing are common:

Financial - the scheme described above, when, by order of the customer, the company is looking for the necessary equipment, acquires it for its own money and transfers it to the lessee;
operational - in essence, this is the same lease, when the contract does not imply further redemption, that is, the lessee uses the property, and after the expiration of the contract, returns it to the leasing company;
leasing back - more common in real estate - a company acquires assets, then sells them to another party and leases them from it (this is used in order to reduce taxation).

Attention!

In most cases, individuals and small businesses in relation to cars mainly use only the first two types of leasing.

Leasing for legal entities Most often, a lease agreement is used by firms that buy both cars and various special equipment.

This method, in contrast to a loan, is much more profitable.

For legal entities, this form of property relations is beneficial for a number of reasons:

all issues of search and delivery of automotive equipment are handled by a leasing company;
the property is not on the balance sheet of the legal entity, therefore, there is no need to pay property tax for it;
lease payments include all associated costs - VAT, pension fund, insurance, etc., that is, less paperwork falls on the shoulders of the accounting department;
accelerated depreciation - the residual value of the vehicle decreases faster, and when it is fully transferred to the lessee's balance sheet, it will have to pay significantly less property tax.

You can still list the positive aspects for a long time. The most interesting thing is that the state is also interested in such a scheme, since there is a rapid sale of products, while it is possible to create preferences for a domestic manufacturer by offering more favorable conditions for the purchase of locally produced cars and equipment.

True, there are also negative aspects, the most important of which is that the lessee has a minimum of rights to the equipment he has purchased, and if for some reason he is unable to pay the required sums on time, then the leasing company gets the opportunity to return the property transferred under the contract without compensating any expenses - that is, all funds paid earlier are not returned.

Leasing for individuals

An ordinary person can also buy a car and arrange it under a lease agreement. Let's say right away that this method will be beneficial when purchasing very expensive foreign cars.

First of all, we note that leasing for individuals is not as profitable as it is described on the websites of leasing companies. A careful reading of the contract shows that any noticeable benefit is possible only when leasing rather expensive cars - from a million and more.

As a rule, these are expensive foreign cars that are not affordable for the average Russian citizen. Most ordinary Russians hope to become the owners of budget cars.

The conditions are, in principle, the same as when applying for a bank loan:

obligatory confirmation of solvency - an appropriate certificate from the employer;
provision of documents - passport, tax number, VU or any other document to confirm identity, consent of the spouse, guarantors;
the initial payment is 10-20 percent.

The only positive point is that the car is on the balance sheet of the leasing company, therefore, you do not need to pay transport tax. All the rest of the payments - CASCO, OSAGO, registration, fines for traffic violations - even formally fall on the lessor, but in reality fall on the shoulders of an individual.

Advice!

In short, leasing and car loans for individuals have minimal differences.

Moreover, the bank, if the client is unable to service the loan, confiscates the car, but returns the difference - everything that was paid, minus the depreciation and services. The leasing company will not return the money, since, according to the documents, she was the owner of the vehicle.

source: http: //site/avtopravilo.ru/

How to buy a car on lease for individuals

buy a car on lease for individuals What is leasing in simple words? This word hides a long-term lease of a car, with the subsequent possible right to purchase by repurchase.

The purchase-repurchase process is carried out in several stages simultaneously with the payment of lease payments.

The process of acquiring any property under leasing agreements on the territory of the Russian Federation is regulated by the legal act "Federal Law No. 194".

The act itself appeared in 1998 and related to the field of activity of enterprises - legal entities. In 2010, amendments were made to the law, making it possible to lease a car to individuals. In addition to the car, they can now lease any movable and immovable property.

How leasing works for individuals

Registration of a lease agreement is possible for any private person. Leasing conditions:

a person must be a citizen of the Russian Federation;
he must be an adult (at least 18 years of age);
with permanent registration, at the place where the lease agreement will be concluded.

List of documents for buying a car on lease for individuals:

Passport of a citizen of the Russian Federation, (make copies of all pages of the document).
Another document confirming the identity of the owner. Such a document is a driver's license, a pension certificate (a prerequisite, the presence of a photograph in the document).
A document confirming the availability of income (work book, contract).
Certificate of income in the form of 2NDFL.

What is better - to take out a loan or lease for a car?

car leasing The contractual relationship between car leasing and car loans is partially similar. In both situations, there is a first installment and a payment schedule according to the plan.

The main difference between these documents is that in case of credit relations, the car immediately becomes the property of the borrower, although it remains collateral for the financial institution that provided the funds.

A warning!

When entering into contractual leasing obligations, the equipment remains the property of the company. According to the terms of the lease agreement, the car changes its owner upon the expiration of the document.

Car leasing can be done in two ways:

Leasing with the transfer of ownership of the car.
Leasing without transfer of ownership.

The differences between these options for making a deal are in the down payment. In the first version, it is from 20 to 49 percent of the cost of the car. In the second variant, it is slightly less, from 10 to 49 percent.

To compare all the possibilities of an individual in purchasing a car on credit or leasing, we will give a practical example.

1. Car loan:

The cost of the car is 1,200,000 rubles.
Loan for 24 months.
Advance payment of 20 percent.
The annual rate is 15.5 percent.
As a result, the expenditure side will amount to 1,362,000 rubles. Down payment 240,000 thousand. The monthly payment is 47 thousand rubles.

2. A car on lease with the transfer of property rights:

The cost is 1,200,000 rubles.
Payment amount - 42 711 thousand rubles
The total amount is 1,241,000 thousand rubles.

In the second version of the lease agreement, the cost part is even less.

Car leasing without a down payment for individuals

In addition to the options described above, the possibility of acquiring a vehicle on lease without an initial payment for individuals is also provided.

In this case, the person purchasing a car on lease for individuals. persons provides a security deposit in the amount of ten percent of the contract amount.

These funds are returned to the client after the end of the contract. Lately, used car leasing has become very popular in Russia.

Is it possible to buy a used car on lease Today, leasing companies provide the sale of used cars.

The process of acquiring such equipment is practically the same as buying a new car.

The company provides only checked used cars on lease, the service life of which does not exceed ten years at the end of the contract.

In addition, an organization that provides equipment on lease, in the event of any malfunctions, carries out all maintenance work at its own expense. Providing an equivalent car in return, either for the time required to troubleshoot problems, or completely as a subject of the contract.

To buy a car on lease, an individual just needs to follow a few simple rules:

Choose a leasing company.
Collect the required package of documents.
Determine the make of the car and its condition (new or used).
To get acquainted with the package of proposals of the leasing company either on the organization's Internet resource, or in the company's office.
Submit your application.

If these simple rules are followed, an individual will be able to freely purchase a car under a lease agreement.

source: http: //site/youandcredit.ru/

Today it is almost impossible to imagine the existence of an economy without lending services.

This form of interaction between the buyer, seller and the credit institution significantly pushes the turnover of funds. At the same time, lending is always associated with certain risks that have to be covered with interest rates.

Nowadays, competition between banks and other credit organizations makes us look for more and more new ways to attract customers. But no one wants to lose profits, because the emphasis is not on reducing the lending rate, but on convenience for the client.

So, until recently, not so many people knew about car leasing, and several years ago it was not at all available to individuals. Today, most credit institutions can provide such an opportunity to any client. What is car leasing in simple terms?

Leasing is a financial transaction named from the English. "To lease", which literally can be translated as "lease". However, in essence, leasing is another type of lending that only includes lease as an element of the agreement.

Attention!

Everyone, one way or another, has heard about car loans, but car leasing provides much wider opportunities for a client of a leasing organization than a traditional loan.

The lessee can get for use almost any car available on the market - a passenger car, a truck, a special purpose, and so on. It doesn’t matter whether the car is new or already used, while car loans almost always deal with new cars.

An individual or a company that has decided to get a leased car simply gets it for rent.

The owner of the equipment remains the organization-lessor, but after payment of a certain amount under the contract, the car can be redeemed at the residual value, taking over the full ownership. Basically, by paying the monthly amounts, you are simply renting a car and not owning it.

Psychologically, this can be depressing for an ordinary car enthusiast, but this is almost the only drawback of this approach. Since the lessee is not the owner of the car, the organization that provided the lease practically does not risk anything.

A warning!

If you stop paying for the lease, then the car is simply confiscated from you. Thus, leasing does not require any kind of collateral, the consent of the spouse, compulsory surety, certificates from the place of work, often even a down payment is not required.

The registration procedure lasts only a few days - an application for leasing is submitted, you choose a car model, a seller, additional services, provide the necessary documents, the lessor makes a positive decision, draws up a contract, registers the car and transfers it to you for use - by power of attorney.

To summarize what car leasing is, in simple terms, these are opportunities. Leasing provides an ordinary car enthusiast with the opportunity to drive any car model without having a lot of income. The amount of monthly payments is small, since they are not determined from the entire cost of the car, but only from its part.

You can maintain your image without actually owning a car. You can often change one car for another, since it is not necessary to redeem it, and the cost of such a lease is much lower than the traditional lease without the option to redeem.

For an organization, leasing is an opportunity to painlessly renew their fixed assets. In this case, it is possible to introduce new equipment into your vehicle fleet with a minimum reduction in working capital.

There is no need to pay 100% of the cost of the equipment, and there is also no need to pay large credit bills. Leasing allows the company to save several times on taxes - the lessor pays the property tax, and the vehicle tax is already on the lessee, the profit tax is reduced, since the lease payments are expenses.

Leasing allows the company to get any car, it also allows you to change it to another, if the need for it has disappeared. In addition, in the contract it is possible to even stipulate the schedule and amount of monthly payments, depending on the seasonal profit of the enterprise.

source: http: //site/autogrep.ru/

What is the difference between leasing and rent

Differences between leasing and lease Leasing, to put it quite simply, is a long-term lease with a purchase option. Translated from English, the word "leasing" is translated - rent.

It would seem, why introduce confusion? Well, rent, and let it be rent! But, it turns out, not everything is so simple.

Lease is the general name for the type of legal relationship. Leasing is a type of lease with its own differences and limitations. (Like, for example, cars are a general category, and cars are a variation of this general category).

In leasing, the property to be leased and the seller of this property is chosen by the lessee (for example, you). And the leasing company then acquires this property and transfers it to you for temporary possession and use for a certain period.
Leasing provides certain tax incentives for businesses.
After the end of the lease agreement, the leased item is transferred to your ownership.

The above differences 1 and 2 are a common practice in Russia (although a lease agreement may provide otherwise). For more details about the differences between leasing and rent, see the article "How is leasing different from renting?"

Advice!

Leasing is considered (of course, conditionally, not legally) as one of the forms of purchasing equipment and cars for enterprises and individual entrepreneurs. Actually, leasing in Russia was introduced as a tool for business development, renewal of fixed assets of enterprises.

Only in May 2010, the restriction on the use of leasing exclusively “for business purposes” was removed from the leasing law. Thus, the restrictions on leasing for budgetary institutions and ordinary citizens (individuals), for leasing residential real estate were removed. Although, to be honest, the benefits of leasing for individuals are still not obvious (see the article "Cons of leasing for individuals").

Classic example of leasing

Let's say your company has a growing volume of orders, and the existing equipment can no longer cope. You decide to purchase additional equipment to expand production. And in order not to withdraw the turnover from the business (it is usually not enough anyway), to purchase equipment on lease.

Choose the necessary equipment, agree with the seller on all its characteristics, price and contact the leasing company.
Enter into a lease agreement, pay an advance payment of 20% of the cost of the equipment. You put the equipment into operation and start producing products. Pay monthly lease payments.
Your customers are happy that they receive orders on time. You are happy that the equipment earns you additional income.
After the end of the lease, you will receive the equipment as your property.

This is, of course, a very simplified diagram. We will disclose all the stages and questions in more detail below. So ask questions! Good luck to your business! And leasing to help!

source: http: //site/leasing-help.ru/

What is leasing? In simple words about the main thing

Lending to individuals today in many banking structures is represented not only by the usual types of loans, but also by a relatively new financial product called car leasing.

For Russians, this concept is just becoming common, while residents of the European Union acquire more than a quarter of all cars in this way. So what is this and what are the features of leasing transactions?

Alternative to a loan - what is the essence

Alternative to a loan The main points of leasing contracts are regulated by Law No. 194-FZ, according to which the two parties conclude an agreement on the acquisition of property.

The peculiarity is that the goods are chosen by the lessee (lessee), and the purchase of property, for example, a car, is carried out by the lessor (lessor) and at his own expense.

Then the object is given for temporary use (lease) to an individual for a fee and with the right of subsequent redemption.

Simply put, leasing is a lease agreement with the possibility of a phased purchase of goods.

What then is the difference between a regular lease and a finance one? Conventional rental of property involves temporary use for a fixed fee. Financial leasing (translated from English, the word "leasing" means lease) implies the final transfer of ownership at the end of the term.

Lease payments (about 5.5% of the total value of the goods) consist of two parts - payments for the services of the company - the lessor and payments for the property itself. Another interesting point: which is better - a car loan or a leasing purchase program?

The similarity of the options is obvious - both the initial payment, and the interest rate, and the need to make monthly payments. The key difference is that when lending, the property immediately becomes the property of the borrower, while simultaneously acting as the guarantor (pledge) of the execution of the transaction.

In a leasing transaction, the object remains the property of the lessor and will be transferred to the possession of an individual only after the full redemption. Relatively recently, after the adoption of amendments to the law, car leasing became available to individuals.

A warning!

Previously, only legal entities and entrepreneurs had the right to use and evaluate the advantages of this financial instrument. And many leasing companies, even now, even after the passage of time, prefer to work according to classical programs aimed at organizations and individual entrepreneurs.

But over the past year, there has been a tendency towards the development of retail activities for working with ordinary citizens. From the point of view of the client, this product is also beneficial because leasing applies to vehicles of different manufacturers, while you can choose any car in the official dealership-car dealership.

There are also additional features in the form of special discounts (up to 10-15% of the total retail price) of car dealerships when buying a car by leasing.

Where do you need to apply for car leasing?

To begin with, you need to decide on a specific brand of car and notify the dealer about the choice of a financial institution. By the way, the object can be not only passenger models, but also cargo ones, as well as boats, yachts, airplanes, helicopters and other expensive property, including real estate.

Then you should find a reliable company that provides services to individuals. It can be a credit institution directly cooperating with car dealerships. The second option is a company created by a banking or insurance institution.

Leasing programs are presented:

In banks - in this case, seized cars are also sold.
In car dealerships - an advantage in providing good discounts on leasing programs.

To get acquainted with the detailed conditions of car leasing, it is better to contact the financial organization directly. The main thing you need to know about is a simplified procedure for registering a transaction, the possibility of buying a vehicle worth from 400,000 to 6,000,000 rubles, for a period of 1 to 4 years. Leasing is the most profitable for purchasing expensive property.

There are two types of car leasing offered on the financial market today:

With the transfer at the end of the term of ownership - the client buys out the object at the residual value, and the amount of the initial payment is from 20%. The residual value is determined individually depending on the brand, value, condition and configuration of the car model and reaches up to 80% of the total cost.
Without transfer of ownership - as a result, the client does not buy the property, but returns it to the lessor, the amount of the initial payment varies from 10%.

After you have selected a financial institution, you will need to fill out a standard package of documents. If approved and a decision is made to sign the contract, the desired car is transferred to the use of the lessee.

Remember important nuances

The car enthusiast becomes the user, but not the owner of the car.
Lease payments are usually tied to the dollar (under the terms of the contract).
How and where to make insurance, repair and maintenance is determined by the owner of the car, the lessor pays the costs in the amount of lease payments.
The vehicle must not be tuned, damaged or significantly altered.

In conclusion, we note that leasing is also good for individuals because it is legitimately included in the state program of measures to stimulate demand for cars in Russia. This means that financial organizations will, in turn, take measures to improve the efficiency of their products and make the mechanism of leasing transactions more accessible and profitable for a wide range of consumers.

Experts predict an increase in sales of up to 1 million cars a year. Despite the fact that the majority of citizens are accustomed to standard schemes for buying property, the number of applications for new leasing programs continues to grow, and a finance lease agreement is increasingly replacing standard lending.