What form of taxation to choose for a construction company. The basis is the general taxation system. Reporting and tax payments of organizations based on

Construction occupies a high level in the provision of services. The success of a construction company directly depends on the type of construction services provided, on the education and qualifications of management and working personnel, and on the organization of your company’s activities. Find out more how to open your own construction company and what difficulties await you can be found in our article.

The first stage of forming a construction company is the registration of an LLC for a construction company. Registration of an LLC is a standard procedure, but in order to avoid subsequent changes due to mistakes made and inappropriate data for the construction topic, you will need to initially think through all aspects and lay them down at the initial stage of registration. To provide quality registration services, seek help from professionals.

What should you consider when registering a construction company?

Let's consider the main aspects that need to be taken into account when registering an LLC for a construction company:

Choosing a tax system

The correct choice of taxation system affects the amount of taxes paid and the ability to work with potential clients. In the event that your clients are on OSNO, and you are on the simplified tax system, then you will not be able to highlight VAT as a separate line in the price (it will be included in the cost of goods and services) and your clients will not be able to deduct it.

In most cases, construction companies use the general taxation system (OSNO), but if your business involves performing repair work, then you can consider a simplified system, simplified tax system-6% or simplified tax system-15%.

Selection of OKVED codes for construction activities

When choosing the OKVED codes that suit you, you must initially include all the required and related services in order to avoid subsequent changes to the Unified State Register of Legal Entities, because in addition to construction work, you will need design services, advertising activities (placement of advertising at sites), delivery and storage of goods, rental construction transport and equipment, retail and wholesale trade in construction materials and tools, etc.Codes have been updated according to the new classifier!

OKVED codes for a construction organization:

41.10 Development of construction projects
41.20 Construction of residential and non-residential buildings
42.11 Construction of roads and highways
42.12 Construction of railways and metro
42.13 Construction of bridges and tunnels
42.21 Construction of utilities for water supply and sewerage, gas supply
42.22 Construction of utility facilities to provide electricity and telecommunications
42.22.1 Construction of intercity power and communication lines
42.22.2 Construction of local power transmission and communication lines
42.22.3 Construction of power plants
42.91 Construction of water structures
42.91.1 Construction of port facilities
42.91.2 Construction of hydraulic structures
42.91.3 Construction of irrigation systems
42.91.4 Production of bottom cleaning, dredging and bank protection works
42.91.5 Carrying out underwater work, including diving
42.99 Construction of other engineering structures not included in other groups
43.11 Dismantling and demolition of buildings
43.12 Preparing the construction site
43.12.1 Clearing the construction site
43.12.2 Carrying out drainage work on agricultural lands, forest lands, as well as on construction sites
43.12.3 Excavation work
43.12.4 Preparing a site for development and extraction of mineral resources, with the exception of oil and gas sites
43.13 Exploration drilling
43.21 Electrical installation work
43.22 Carrying out sanitary work, installation of heating systems and air conditioning systems
43.29 Other construction and installation works
43.31 Production of plastering works
43.32 Carpentry and carpentry work
43.32.1 Installation of doors (other than automatic and revolving), windows, door and window frames made of wood or other materials
43.32.2 Installation work on internal stairs, built-in wardrobes, built-in kitchen equipment
43.32.3 Carrying out work on the interior decoration of buildings (including ceilings, sliding and removable partitions, etc.)
43.33 Work on installation of floor coverings and wall cladding
43.34 Production of painting and glass works
43.34.1 Painting work
43.34.2 Glass production
43.39 Production of other finishing and finishing works
43.91 Roofing works
43.99 Other specialized construction works, not included in other groups
43.99.1 Waterproofing works
43.99.2 Work on installation of scaffolding and scaffolding
43.99.3 Piling work and foundation construction work
43.99.4 Concrete and reinforced concrete works
43.99.5 Works on installation of steel building structures
43.99.6 Stone and brick works
43.99.7 Work on assembly and installation of prefabricated structures
43.99.9 Specialized construction work, not included in other groups
49.41 Activities of road freight transport
49.42 Provision of transportation services
52.10 Warehousing and storage activities
52.24 Cargo handling
71.11 Activities in the field of architecture
71.11.1 Activities in the field of architecture related to buildings and structures
71.11.2 Activities for planning cities and territories
71.11.3 Activities in the field of landscape architecture and consulting services in the field of architecture
71.12 Activities in the field of engineering surveys, engineering and technical design, construction project management, construction control and supervision, provision of technical advice in these areas
71.12.1 Activities related to engineering design, construction project management, construction control and architectural supervision
71.12.11 Development of heat, water and gas supply projects
71.12.12 Development of projects for industrial processes and production related to electrical engineering, electronic engineering, mining, chemical technology, mechanical engineering, as well as in the field of industrial construction, systems engineering and safety engineering
71.12.13 Development of projects for air conditioning, refrigeration, sanitary technology and environmental pollution monitoring, building acoustics
71.12.2 Activities of the customer-developer, general contractor
71.12.3 Geological exploration, geophysical and geochemical work in the field of subsoil study and reproduction of the mineral resource base
71.12.4 Geodetic and cartographic activities
71.12.41 Topographic and geodetic activities
71.12.42 Cartographic activities, including activities in the areas of names of geographical objects and the creation and maintenance of cartographic and geodetic funds
71.12.43 Hydrographic survey work
71.12.45 Engineering surveys in construction
71.12.46 Land management
71.12.7 Cadastral activities (introduced by Amendment 2/2015 OKVED 2, approved by Order of Rosstandart dated August 17, 2015 N 1165-st)
74.10 Specialized activities in the field of design
77.12 Renting and leasing of cargo vehicles
77.31 Rental and leasing of agricultural machinery and equipment
77.32 Rental and leasing of construction machinery and equipment
77.39 Renting and leasing of other types of transport, equipment and materials not included in other groups
81.10 Activities for comprehensive maintenance of premises
81.30 Landscape improvement activities

Selecting a legal address

An important factor when creating an LLC is the choice of legal address. Using the registration address of the general director as a legal address will be unacceptable, because there is no reliability of your company as a reputable partner and the status of the company, which will subsequently alarm your clients and repel them from signing a cooperation agreement. If your company joins an SRO, a legal address in the form of a registration address is unacceptable, because There is no possibility of on-site inspection when issuing an SRO certificate.

An excellent option would be to register for a rented office; if it is not possible to rent premises at the first stage, we advise you to purchase a legal address. The cost of a “clean” address is from 25,000 rubles. Purchasing a non-mass address will be the key to successful company registration.

Joining the SRO

If you are going to carry out construction work in hazardous areas, or participate in the construction of residential buildings, buildings, or participate in tenders, you need to join a construction SRO.

In order to join an SRO, you must meet certain requirements: a legally registered legal entity or individual entrepreneur, your company must employ a certain number of employees, have a certain qualification, work experience, and education.

Our company will help you choose the SRO you need, prepare and submit a package of documents for joining the SRO, provide assistance in selecting specialists, and provide installments for paying a compensation fee of 12 cal. months, and most importantly, it will give you the necessary certificates.

Amount of authorized capital

The minimum authorized capital is 10,000 rubles. The authorized capital is contributed by all founders within 4 months from the date of registration of your company with the registration authority (IFTS).

Changes: February, 2019

One of the most important questions for any aspiring entrepreneur planning to open his own business.

The most important nuance of doing business is choosing the optimal taxation system for the enterprise. Based on what criteria can the corresponding problem be solved?

What taxation systems can an LLC use?

A company established in such an organizational and legal form as an LLC can operate within the framework of the following main taxation systems:

General - OSN

calculating a tax at a rate of 20% on the company’s income, reduced by expenses in the corresponding tax period;
the need to calculate VAT on revenue.

Main advantages of OSN:

Possibility of application in any type of business;
the ability to adjust the tax base through competent management of income and expenses;
the ability to apply VAT to deductions (as a result, to enter into contracts with counterparties who also pay VAT).

Simplified - simplified tax system

This system is characterized by:

calculating tax at a rate of 6% (according to the “income” scheme - that is, from revenue) or 15% (according to the “income minus expenses” scheme);

These features reflect the main advantages of the simplified tax system. A low rate is preferable for any business. The absence of the need to charge VAT will allow the company not to inflate the price tag for the consumer due to this charge and thus maintain competitive prices for the goods produced or services provided.

At the same time, not every company can use the simplified tax system, but only those that:

the staff has no more than 100 employees;
annual revenue does not exceed 150 million rubles.

If the indicated indicators are higher, the company undertakes to work according to the OSN.

Imputed - UTII

This system is characterized by:

payment of a fixed tax to the budget - regardless of the amount of revenue (the specific amount of tax is calculated taking into account many factors and largely depends on the norms adopted at the level of regional legislation);
no need to calculate VAT.

Again, these features reflect the key advantages of UTII. At the same time, not all companies can work using this system, but only those that:

have no more than 100 employees;
carry out activities that fall under UTII.

Business segments in which work on UTII is possible include:

retail trade;
public catering;
household and veterinary services;
repair services;
advertising services;
real estate activities in the field of leasing commercial real estate, land plots;
hotel services;
transport services;
parking services.

It is worth noting that an enterprise has the right to combine UTII with the simplified tax system or OSN. This may be due to the company conducting several types of activities, some of which fall under UTII, while the other part - only under the simplified tax system or special taxation system.

In turn, the simplified tax system cannot be combined with the operating tax system, regardless of what types of activities these systems are used for. But as soon as the company’s turnover exceeds the limit value for the simplified tax system (as well as the size of the staff), it will be obliged to begin calculating tax according to the simplified tax system. In this case, there may be alternate use of the simplified tax system and the operating tax system throughout the year.

The choice of one or another enterprise taxation system depends on many factors. The key one is the industry specifics of doing business. The key sectors of the economy of Russia and most countries of the world are:

production;
trade;
services;
transport;
construction.

Let's consider which of these taxation systems may be most optimal for certain industries.

Our lawyers know The answer to your question

or by phone:

Manufacturing business: which taxation system to choose?

Manufacturing is a branch of the economy that is characterized by:

comparable amounts of income and expenses (a good indicator is the excess of income of an industrial enterprise over expenses by at least 10%);
a large number of contracts that the organization enters into with various counterparties;
quite large turnovers (even in a small enterprise their value is usually calculated in tens or even hundreds of millions of rubles).

Thus, an LLC engaged in production is highly likely to use the general taxation system for the following reasons:

UTII cannot be used in production.
The turnover and staff of the enterprise may be too large for the simplified tax system.
Using OSN, in principle, will be optimal because:

the size of the organization’s tax base can be adjusted, effectively reflecting in the accounting income and expenses that are comparable in size;
an enterprise on the OSN can accept VAT for deduction (and this can be useful when interacting with counterparties who may also have an obligation to calculate VAT).

Business in trade: which taxation system is optimal?

Trade, both wholesale and retail, has the following features:

moderate, in some cases - significant excess of income over expenses (the overall profitability of the business is about 30-40%, but sometimes it can be hundreds of percent);
as in the case of production, trade organizations enter into a large number of contracts with various partners;
large business turnover (in principle, comparable to those that characterize production).

A company engaged in wholesale trade can conduct business:

According to the simplified tax system.

It is good for a wholesaler:

the ability to reduce income for expenses (if the “income minus expenses” scheme is chosen - as a rule, it is more suitable if there are significant expenses);
the ability to pay tax at a low rate;
the opportunity not to charge VAT on goods sold (which makes them more attractive in price for the consumer).

According to the OSN system.

This taxation system will have to be used if the enterprise’s turnover exceeds the maximum indicator established for the simplified tax system (in addition, the size of the staff is also taken into account). Despite the fact that the OSN is less profitable than the simplified tax system in terms of the rate, this system has the advantage of the possibility of deducting VAT (a similar opportunity appears for the organization’s counterparties).

Wholesale organizations are not entitled to use the UTII system. In turn, retail firms have every right to do so. Therefore, for them UTII may be the most optimal taxation system, because:

with UTII, revenue is not taken into account (it can be anything);
VAT is not charged on goods.

However, the turnover of a retail enterprise must be sufficiently large so that the value of the fixed UTII is less than the potentially calculated tax under the OSN or simplified tax system (as if the company operated under these taxation systems). Otherwise, OSN or simplified tax system (depending on the ratio of income and expenses of the organization) will be more profitable.

Business in the service sector: optimal taxation scheme

The service sector is very diverse. A variety of businesses can operate there.

Services can be classified into the following main categories:

Services with relatively low profitability but high turnover. These include:

catering services;
medical services;
repair services.

All these types of services, except medical ones, can be provided by the company using the UTII system. In this case, the corresponding system will have the same advantages as in the case of retail trade:

the ability to ignore revenue;
the opportunity not to charge VAT and thus not to inflate the price tag for the consumer.

Medical services can be provided under the simplified tax system (if the revenue does not exceed the maximum amount, as well as the size of the organization’s staff) or the special tax system (with the advantages and disadvantages of the general taxation system known to us).

Services with relatively high profitability, but with medium or low turnover. These include services:

hairdressers;
legal;
informational;
hotel;
advertising;
real estate agents;
household.

The optimal taxation system for these services may be the simplified tax system according to the “income” scheme due to:

the ability to pay a very small tax - 6%;
the opportunity not to charge VAT on revenue and thus not to inflate the price tag for consumers.

Despite the fact that a company can provide all of these services under UTII taxation (but in the case of real estate services - only for lease transactions of retail facilities and land plots), the amount of business turnover may not be so significant that the potential tax under the simplified tax system would be higher than a fixed payment on UTII.

In turn, if business turnover grows to a high level, you can consider using UTII. We know the advantages and disadvantages of this taxation system.

Choosing a tax system: transport

The transport sector is characterized by:

average profitability (income exceeds expenses by approximately 30-40%);
in many cases, the number of contracts concluded by the company with counterparties is significantly smaller than in the field of industry or trade.

Transport services are eligible for UTII. This system will be optimal for the company - but only on the condition that it has enough revenue from the point of view of obtaining a real advantage from using UTII over the simplified tax system or OSN. At low turnover of a transport enterprise, the simplified taxation system “income minus expenses” may be optimal.

The fact that with UTII and the simplified tax system the enterprise does not pay VAT will most likely not affect the business in a negative way. Among the company's possible counterparties there will not be many business entities for whom it may be fundamental to be able to accept VAT for deduction.

Selecting a tax system: construction

The construction industry has the following features:

relatively low profitability (revenues exceed expenses, as a rule, no more than 20%);
high speed;
the need to conclude a large number of different contracts between the construction company and third-party organizations - suppliers, contractors.

As in the case of production, it is most likely that a construction organization will work under the general taxation system, and for the same main reasons:

the company will have large turnover (most likely, more than the maximum revenue limit for using the simplified tax system);
construction is not among the areas in which the use of UTII is permitted.

At the same time, a small construction company with an average turnover - within those that correspond to the maximum amount of revenue under the simplified tax system, as well as the size of the staff, which does not exceed the restrictions established for the simplified tax system, can operate under the appropriate taxation system (optimally - according to the “income minus expenses” scheme ").

Question-and-answer summary

In what cases will an LLC operate under the OSN?

As a rule, companies operate under the general taxation system:

with large turnover and staff;
with comparable indicators of income and expenses;
not having the right to work under other taxation systems.

In what cases will an LLC operate under the simplified tax system “income”?

The following companies operate under a simplified system (“income” scheme):

with a significant excess of income over expenses;
with a turnover of no more than 150 million rubles per year and a staff of no more than 100 people.

When will an LLC operate under the simplified tax system “income minus expenses”?

This scheme can characterize the activities of organizations that:

have average profitability (or comparable amounts of income and expenses);
have a turnover of no more than 150 million rubles per year and a staff of no more than 100 people.

In what cases can a company operate on UTII?

This is possible if:

the company conducts activities that fall under UTII;
The company has a large enough turnover for UTII to be more profitable than the simplified tax system or OSN.

An enterprise can simultaneously operate under UTII (if it is engaged in activities suitable for this system) and the simplified tax system or OSN (for other types of activities).

Your rating of this article:

Organizations carrying out construction activities are guided by the current tax legislation when taxing.

In accordance with the generally established procedure, they calculate property tax, advertising tax, sales tax, securities transaction tax, as well as taxes paid to road funds (road user tax and vehicle owner tax). In addition, payments related to the use of natural resources and payments for land are made as a general procedure.

Current regulatory documents on individual taxes contain provisions that take into account the specifics of construction activities. Such taxes include: tax on highway users, value added tax when carrying out capital construction, when performing construction and installation work for own consumption, when selling unfinished construction projects, etc. For small construction enterprises constructing housing, industrial, social and environmental purposes, the income tax benefit continues to apply until the expiration of its use. When calculating property tax, customer-developers (investors) do not include in the taxable base the cost of unfinished construction of housing, communal and socio-cultural facilities, main pipelines, railways, public roads, communication and energy transmission lines, etc.

Let's consider the features of calculating individual taxes.

Road user tax

Construction organizations pay the tax on highway users in accordance with clause 33.6 of the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 No. 59 “On the procedure for calculating and paying taxes received in road funds” based on the amount of revenue from the sale of products (works, services) received from execution of work on your own.

At the same time, the construction organization must ensure separate accounting of the volume of work performed in-house and the volume of work performed by subcontractors. It must be borne in mind that in the absence of separate accounting of the volume of work performed by the general contractor and subcontractors, the object of taxation will be the entire volume of work reflected in the Certificates of the cost of work performed and expenses (form No. KS-3).

When determining the proceeds from the implementation of “payment” work, the object of taxation for the general contractor will be the credit turnover for the reporting (tax) period in account 62 “Settlements with buyers and customers” (excluding VAT) minus the amounts for settlements with subcontractors reflected in the debit of the account 60 “Settlements with suppliers and contractors” (also excluding VAT).

From January 1, 2003, in accordance with Article 9 of the Federal Law of July 24, 2002 No. 110-FZ, the tax on road users and the tax from vehicle owners. In connection with the abolition of the tax on vehicle owners, Chapter 28 “Transport Tax” was introduced into the Tax Code of the Russian Federation in accordance with Article 1 of Law No. 110-F.

The Law of the Russian Federation of October 18, 1991 No. 1759-1 “On Road Funds in the Russian Federation” remains in force in accordance with Article 8 of the Law of July 24, 2002 No. 110-FZ, but without articles on the tax on road users and tax on vehicle owners.

In connection with the abolition of the tax on highway users from January 1, 2003, Articles 4 and 16 of Federal Law No. 110-FZ established the procedure for final settlement with the budget for this tax.

Organizations that determined in 2002 revenue from the sale of products (goods, works, services) as they were shipped are required to calculate and pay tax for products (goods, works, services) shipped before January 1, 2003, before January 15, 2003. , based on the tax rate in force in 2002.

Organizations that in 2002 determined revenue from the sale of products (goods, works, services) as they are paid for, calculate the tax based on the amount of funds received for shipped products and work performed, paid as of January 1, 2003, using the rate tax in force in 2002. The tax base also includes the amount of accounts receivable as of January 1, 2003 for shipped products (work performed, services rendered). The amount of tax is determined based on the amount of the specified receivables and the tax rate in force in 2002, and is also paid until January 15, 2003.

Small businesses, regardless of the accounting policy applied in 2002 for tax purposes, pay the tax on highway users for 2002 within the 10-day period established for the submission of annual financial statements for this year, i.e. until April 10, 2003

This procedure is further clarified by letter of the Ministry of Taxes and Taxes of Russia dated September 10, 2002 No. VG-6-03/1385.

ACCOUNTING AND TAXATION OF INCOME AND EXPENSES IN CONSTRUCTION

Accounting for income and expenses for the production of products (works, services) is carried out in accordance with the Accounting Regulations “Income of the organization” PBU 9/99 and “Expenses of the organization” PBU 10/99. At the same time, organizations are also guided by industry instructions for accounting for income and expenses, developed and approved by federal executive authorities in pursuance of the Accounting Reform Program in accordance with international financial reporting standards. Until the completion of work on the development and approval of industry-specific regulatory documents by the relevant ministries and departments, organizations, along with PBU 9/99 and PBU 10/99, are guided by the currently valid industry instructions (guidelines), taking into account the requirements, principles and rules already adopted in pursuance of the specified Regulatory Program documents (letter of the Ministry of Finance of Russia dated April 29, 2002 No. 16-00-13/03). In particular, for the purposes of organizing the accounting of actual costs for construction and installation work and calculating the cost of construction products, contractors use the Standard Methodological Recommendations for Planning and Accounting for the Cost of Construction Work, approved by the Ministry of Construction of Russia on December 4, 1995, No. BE-11-260/7 (as amended by the letter of the Gosstroy of Russia dated August 14, 1997, No. VB-13-185/7).

For profit tax purposes, organizations engaged in the production and sale of products (goods, works, services) determine income and expenses, guided by Chapter 25 “Organizational Profit Tax” of the Tax Code of the Russian Federation. Moreover, from January 1, 2002, organizations apply for tax purposes accrual method.

With this method, the organization’s income is recognized for tax purposes in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (Article 271 of the Tax Code of the Russian Federation). An organization's expenses for tax purposes are recognized in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment (Article 272 of the Tax Code of the Russian Federation).

For purposes accounting contract construction and installation organizations record sales revenue as the delivery and acceptance of completed work to customers is completed (Debit 62 Credit 90-1), write off the actual cost of completed work (Debit 90-2 Credit 20), and charge value added tax on the volume completed works (Debit 90-3 Credit 76, 68) and determine the financial result from the delivery of work (Debit 90-9 Credit 99).

For tax purposes the organization must bring its income and expenses in tax accounting into compliance with the provisions of Chapter 25 of the Tax Code of the Russian Federation and determine the tax base, after which the profit tax is calculated (Debit 99 Credit 68).

Chapter 25 of the Tax Code of the Russian Federation also provides for the use by organizations cash method. Under this method, the date of receipt of income is recognized as the day of receipt of funds into bank accounts and (or) to the organization’s cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way. Expenses of the taxpayer are recognized as expenses after their actual payment.

According to Article 273 of the Tax Code of the Russian Federation (as amended by Federal Law No. 57-FZ dated May 29, 2002), the cash method has the right to apply organizations that have, on average, over the previous four quarters, the amount of revenue from the sale of goods (work, services) excluding tax on value added and sales tax did not exceed one million rubles for each quarter.

In Chapter 25 of the Tax Code of the Russian Federation there is no such concept as “tax benefit”. But one of the benefits for small businesses that existed before the adoption of Chapter 25 of the Code continues to operate. Let's consider the procedure for using this benefit.

Income tax for small construction enterprises

The current tax legislation provides for an income tax benefit for construction and installation organizations that are small businesses.

Thus, the Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” (as amended and additionally) established an income tax benefit for small enterprises engaged in the construction of objects of a certain profile. According to paragraph 4 of Art. 6 of the above-mentioned Law, in the first two years of operation, small enterprises (meeting the established criteria) engaged in the construction of housing, industrial, social and environmental facilities (including repair and construction work) are exempt from paying income tax, provided that the proceeds from the implementation of the work for the construction of facilities for the specified purpose exceeds 70 percent of the total revenue from the sale of products (works, services).

In the third and fourth years of operation, such small enterprises pay a tax in the amount of 25 percent and 50 percent, respectively, of the established income tax rate, if the revenue from this type of activity is more than 90 percent of the total revenue from the sale of products (works, services). In this case, the day of commencement of work of a small enterprise is considered to be the day of its state registration.

Article 2 of the Federal Law of 06.08.01 No. 110-FZ “On introducing amendments and additions to part two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on the recognition of certain acts (provisions of acts) as invalid legislation of the Russian Federation on taxes and fees” defines the procedure according to which the Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” loses force from January 1, 2002 in connection with the entry into force Chapter 25 “Organizational Profit Tax” of the Tax Code of the Russian Federation, with the exception of some paragraphs and points of individual articles, which lose force in a special manner. This article, in particular, determines that the tax benefits for small construction enterprises provided for in paragraph 4 of Article 6 of the Law of the Russian Federation “On the Income Tax of Enterprises and Organizations”, the validity of which has not expired on the date of entry into force of Federal Law No. 110-FZ, continue to be applied by these enterprises until the expiration of the period for which such benefits were provided.

Thus, small enterprises that began to use the benefit before January 1, 2002, continue to use this benefit in subsequent years after January 1, 2002 until its expiration.

When justifying the right to an income tax benefit, an organization calculates the share of revenue only from the sale of work performed on its own in the total amount of revenue, which should not include revenue from the sale of products (work) of subcontractors. This procedure is explained in the letter of the State Tax Service of Russia dated October 27, 1998 (No. ШС-6-02/768**) “Methodological recommendations on certain issues of profit taxation” (as amended on July 12, 1999).
No. VG-6-02/546).

Later regulatory documents clarified the procedure for calculating preferential revenue. Thus, paragraph 4.4 of the Instruction of the Ministry of Taxes of Russia dated June 15, 2000 No. 62* “On the procedure for calculating and paying income tax for enterprises and organizations to the budget” established that enterprises that, along with construction, are engaged in trade, do not include in the calculation of preferential revenue turnover, but the difference between the sale price and the purchase price of goods sold (excluding VAT, excise taxes and sales tax).

Let us explain this with an example.

The contractor received revenue from the implementation of construction and installation works (CEM) in the amount of 5,000 thousand rubles, including from subcontracting work - 1,000 thousand rubles. Revenue (turnover) from trade amounted to 1,800 thousand rubles. The purchase price of these goods amounted to 1,200 thousand rubles.

(5000 - 1000) + (1800 - 1200) = 4600 thousand rubles.

(5000 - 1000) : 4600 x 100% = 86.9%

Thus, an organization in the 1st year of operation can take advantage of income tax benefits.

With the entry into force of Chapter 25 of the Tax Code of the Russian Federation, the calculation of preferential revenue changes. Thus, letter No. 02-3-07/77N343 of the Ministry of Taxes of Russia dated April 2, 2002 clarified that, taking into account the provisions of Article 249 of the Tax Code of the Russian Federation, revenue from trading activities should be understood as revenue from sales, determined on the basis of all receipts associated with payments for goods sold (work, services), other property or property rights, and expressed in monetary and (or) in-kind forms (i.e. turnover).

Thus, according to the conditions of the previous example, the amount of sales revenue for calculating the benefit will be:

(5000 - 1000) + 1800 = 5800 thousand rubles.

The share of revenue to determine the benefit will be:

(5000 - 1000) : 5800 x 100% = 68.9%

Thus, when calculating the share of revenue according to the changed procedure, the organization will not be able to take advantage of the income tax benefit in the 1st year of operation.

In practice, there are cases when tax authorities refuse to apply benefits to small enterprises for the reason that they carried out only repair and construction work (without construction). One of these cases was reflected in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 4, 2002 No. 12037/01. In this resolution, the Presidium of the Supreme Arbitration Court resolved the controversial issue in favor of the taxpayer: the benefit is provided not only to enterprises engaged in the construction of housing, industrial, social and environmental facilities, but also to enterprises performing repair and construction work at such facilities.

The Ministry of Taxes and Taxes of Russia in later letters set out a different procedure for determining preferential revenue. Thus, in the letter dated September 10, 2002 No. 02-5-11/202-AD088 “On the application of the norms of Chapter 25 of the Tax Code of the Russian Federation,” which is a response to a private question, the procedure for calculating preferential revenue when determining the right to the benefit in question is further explained .

The answer to question 5 of this letter states that, according to clause 2 of Article 249 of the Tax Code of the Russian Federation, sales revenue is determined based on all receipts associated with payments for goods, works, and services sold. At the same time, the cost of subcontracted work should be taken into account in the overall revenue indicator from the implementation of construction work when determining the organization’s right to a benefit in the conditions of 2002 and subsequent years. Thus, according to the Russian Ministry of Taxes and Taxes, the preferential revenue of the general contractor also includes the cost of subcontracting work.

Let's consider the procedure for calculating preferential revenue using the conditions of the previous example.

The total amount of sales revenue for calculating the benefit will be:

5000 + 1800 = 6800 thousand rubles.

The share of revenue to determine the benefit will be:

5000: 6800 x 100% = 73.5%

Thus, when calculating the share of revenue according to the procedure proposed by the Ministry of Taxes of Russia, the organization will be able to take advantage of the income tax benefit in the 1st year of operation.

The Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” (clause 4 of Article 6) provides for tax consequences in the event of a small enterprise ceasing its activities in connection with which it was granted tax benefits, before the expiration of the five-year period (starting from the date of its state registration). In this case, the amount of profit tax calculated in full for the entire period of its activity and increased by the amount of additional payments determined on the basis of the rate of the Central Bank of the Russian Federation for using a bank loan in force in the corresponding tax periods is subject to payment to the federal budget.

If small enterprises carry out construction and repair work on the territory of other states, then the income tax benefit does not apply to them.

Having organized his business, a novice businessman is primarily interested in what taxes he will have to pay. As an example, we can consider a construction organization whose main specialization is decking and installation of floorings from it. It should be taken into account that each field of activity has its own nuances regarding the taxation system. Moreover, enterprises can exist in various forms, and this also affects the specifics of the taxes they pay.

General taxation system

Today in Russia there are five taxation regimes: general and four special, among which the simplified tax system and UTII are the most famous. After the creation of any enterprise, be it an individual entrepreneur or an LLC, it is automatically assigned a DOS. It involves paying the appropriate taxes, as well as the need to maintain rather labor-intensive accounting.

OSNO is the most complex tax regime. Therefore, it is used by those enterprises that, for various reasons, cannot switch to one of the special taxation systems. For example, if the majority of partners and customers also use such a system and pay VAT.

Simplified taxation system

Small construction companies prefer to use the simplified taxation system (STS). This is possible if

number of employees is less than one hundred people;

the value of the property does not exceed 100 million rubles;

revenue from core activities for 9 months of the current year is less than 45 million rubles.

In the simplified tax system, an organization pays a single tax instead of VAT, income tax and some other fees. However, it should be remembered that the simplified tax system does not exempt the company from other taxes and fees. Thus, when starting its activity, a construction organization (the specifics of the activity do not have a special role here: the enterprise can produce decking boards, or it can install a foundation) must choose one of the taxation systems. The simplified tax system is aimed primarily at small and medium-sized businesses.

VAT-18%, indirect tax. Any purchase and sale transaction is the basis for the imposition of VAT. In construction, this is the cost of sold products or the volume of construction and installation works. The amount of VAT subject to contribution to the budget is determined as the difference between the amount of tax received from the developer for implemented construction and installation works and the amount of cash. actually paid by the supplier. A construction organization has the right to be exempt from VAT if the volume of revenue for the last 3 months is less than 1 million rubles (for 1 year). Not subject to VAT - authorized capital, rent, transactions on cash and foreign currency deposits.

Lecture No. 5

Income tax.Direct tax.

The essence of this tax is the mandatory withdrawal of part of the income of a construction organization in favor of the state in the state budget. The object of the tax is: book or gross profit. To determine the tax base, a construction enterprise reduces the income received by the amount of production expenses, the expenses are justified and documented. Profit tax rate 24%:6% to the Federal budget; 16% to the budget of the constituent entities of the Russian Federation; 2% to the local budget.

Unified social tax.

Designed to accumulate funds in order to realize the rights of citizens to state pensions and medical assistance, social services. provide

The unified social tax is credited to state extra-budgetary funds.

For a construction organization, the object of UST taxation is the funds accrued by an employee of the organization under a civil employment contract for completed construction and installation works.

The tax base is determined for each employee individually with a cumulative total from January 1 or from the moment of hiring.

The tax base is remuneration in cash or in kind, material benefits provided to the employee by social, material or other benefits. Calculated on a regressive scale depending on the employee’s income.

Property tax.

The payer is a construction organization. The object of taxation is fixed assets, intangible assets, inventories found. on the balance sheet of the enterprise.

The tax period is a calendar year. The rate is no more than 2% of the tax base.

Construction, municipal, federal organizations, garage cooperatives are exempt from tax. Self-assessment.

The specific size is set by the constituent entities of the Russian Federation.

Simplified taxation system.

In order to optimize taxation, it is important to use a simplified taxation system for small enterprises. Both organizations and entrepreneurs without forming a legal entity can apply this system.

The transition is voluntary, but is limited to:

By the amount of income (within 9 months, revenue from the implementation of construction and installation works should be less than 11 million rubles).

Restrictions on the structure of the organization (branches and representative offices).

According to the composition of the founders (the share of other organizations is more than 25%).

By number (up to 100 people)

The value of owned property is up to 100 million rubles.

A construction organization, under a simplified taxation system, pays a single tax and is exempt from: income tax; VAT, sales tax; property tax.

But is not exempt from: social insurance contributions; customs duties, etc.

The construction organization independently selects the object of taxation (income minus expenses - rate 15%, income - 6%).

Tax period 1 year.

Tax burden.

The development of the economy of any country is largely determined by the achieved level of tax revenues and the maximum level of tax burden that is possible under the conditions of the economic policy pursued by the state and tax legislation.

The tax burden is the ratio of the total amount of tax collections to the total national product.

NB show. what part of the product produced by society is redistributed through the budget.

However, in real life, the tax burden depends on the methods of its calculation, so the concept is introduced full tax rate (FST). PSN shows what part of the added value is withdrawn from the budget.

PSN is calculated as the ratio of the total amount of taxes and payments to the amount of added value in the process of production and sale of goods and services.

Calculations show that the full tax rate in Russia is 5-20 points higher than abroad, i.e. this is above the so-called tax trap.

Those. to improve the tax system in Russia and stimulate the necessary. reduction of the full tax rate to 25-30%.

Another economic indicator characterizing the tax system is the ratio of taxes from domestic and foreign trade. The value is 1 to 12 in developed countries, 1 to 2 in Russia.

The share of direct income is low - 25%, indirect -75% in Russia.

This is due to the low level of income for individuals.

Optimization of taxation at the level of a construction organization includes an analysis of all tax bases and ways to reduce taxes and fees legally.

Tax optimization should pursue not only the goal of reducing the tax burden on the taxpayer, but also maintaining the taxpayer’s price competitiveness in the contracting market.

The most effective measure to minimize taxes is the transition of a construction organization to a simplified taxation system. In order to optimize the value added tax, barter transactions should be avoided, substituting offsets, reducing the volume of uneven construction and accelerating the commissioning of facilities.

An example of calculating NB and PSN for a conditional construction enterprise for 1 year.

1.V SMR 120.0

1.1. Including VAT – 20.0

2. Cost of construction and installation works - 90.0

3. Financial result of core activities -10.0

4.Property tax - 0.2

5. Taxable income -9.8

6. Income tax – 24%, 2.35

7. Cost of materials – 50.0

7.1. VAT paid for the material – 4.0

8. Expenses for operating machines and mechanisms – 5.0

9. Payroll of main workers - 15.0

10. Overhead costs - 20.0

10.1. Payroll for others – 5.0.

10.2. UST – 5.68

10.3. Transport tax – 0.2.

10.4. Other overhead costs - 5.58.

10.5. Services of construction organizations -3.0.

10.6. VAT for services – 0.54

11. Added value -56.40

12. Personal income tax – 2.6.[(15+5)*13%]

13. VAT to be transferred to the budget (20-9-0.54) = 10.46

14. Taxes paid to the budget - 21.63.

15 Tax burden (21.63/120)*100 =18%

16. Full tax rate (21.63/56.40*100%)=38.35%

Lecture No. 6

FIXED EQUIPMENT IN CONSTRUCTION.

Labor tools

Objects of labor

Fixed assets

Production assets

Main production assets

Revolving funds

To organize any construction, it is necessary to have 3 main components: labor, means of labor, objects of labor.

COMPOSITION AND STRUCTURE OF FIXED FUNDS.

BASIC FUNDS: Production assets.

Passive part.

Industrial buildings and structures;

Transfer devices (pipelines);

Household equipment;

Active part.

Working machines and mechanisms (tractors);

Power machines and mechanisms (transformers, substations);

Vehicles;

Valuable production tools and equipment;

Non-productive funds.

1. Residential buildings;

2. Buildings and structures in the field of education and healthcare;

3. Buildings and structures for social, cultural and domestic purposes;

4. Communications;

Fixed production assets are repeatedly involved in the production process, retain their natural form and transfer their value to finished products gradually as they wear out. Fixed non-production assets do not directly participate in the production process, but create the necessary conditions for the restoration and reproduction of the workforce. To the active part fixed production assets include means of production that directly affect objects of labor in the production process. Passive assets create the necessary production, technological, and living conditions for the production process. By ownership, fixed assets are subdivided into their own - on the balance sheet of the organization. and attracted - leased during use. Based on use, fixed assets last for the operating period. production and inactive ones are subject to write-off.

ASSESSMENT AND ACCOUNTING OF FIXED PRODUCTION FACILITIES.

Valuation is carried out according to the following indicators:

1. at historical cost or book value.

Ф n =С смр ------ for a building;

Fn=Z o +Z tr +Z n ------- for equipment;

Z about - selling price;

Z tr - transport costs;

Z n - installation costs;

2. at residual value; - less than the original value by the level of depreciation. Depreciation is numerically equal to depreciation deductions for the complete restoration of the original value of production assets (renovation)

F ost = F n -I;

3. at replacement cost; F vos = F n * K i;

K and - takes into account the change in the value of the fixed asset on the market.

4. at total cost minus depreciation; - expresses the real cost of fixed assets not transferred to finished products.

WEAR AND AMORTIZATION OF FIXED ASSETS.

During operation, fixed assets are subject to physical and economic aging, i.e. lose part of their original value.

There are 2 forms of physical wear: 1. under the influence of operational loads; 2. under the influence of the environment.

Economic aging - loss of value of fixed assets offensive. until their complete physical wear and tear: Divided into 2 forms: 1. when funds appear on the market at a lower price And m1 = (Fp-Fvos)*100%/Fp

2 when the same thing appears on the market at the same price, but with better characteristics

And M2 = Ф n -(Ф n /(ПТ n)- Ф n ` / (n ` Т n `))Т о Ф n ` ;

n,n ` - annual productivity of old and new funds;

T n, T n ` - standard service life of old and new funds;

T is the remaining service life of old assets until they are completely worn out.

Phys. depreciation of fixed assets is compensated by depreciation charges.

DEPRECIATION CHARGES are monetary expressions of depreciation included in the cost of production. As products are sold and customers are paid, depreciation charges are returned to the construction organization. Depreciation deductions for the entire service life are determined:

A= F n + K + M-L; K-costs for major repairs; M-costs for modernization;

L-liquidation value; Ф n - initial cost;

Depreciation deductions are made in the form of a norm:

N A = (A/(T n F n))*100%; A=f(Seb;Pr;K;D;Tn.)

Depreciation rates are calculated monthly, but to all funds on the balance sheet of the construction organization, regardless of whether they are in operation or not. Depreciation deductions form the depreciation fund of the construction organization, which is used for the restoration of fixed assets for their repair, modernization, as well as for capital investments in the construction of new industrial facilities.

INDICATORS AND WAYS OF INCREASING THE EFFECTIVENESS OF USING FIXED FOUNDATIONS.

Improving the use of production funds is a largely justified system of showing the characteristics of the level of efficiency of the use of funds. To assess the effectiveness of the use of a system of indicators, including general or cost indicators and hourly or natural indicators. GENERAL INDICATORS - serve to assess the level of use of all main production assets as a whole. PARTICULAR INDICATORS - to evaluate individual elements of the main production assets. The main indicator is capital productivity. CAPITAL RETURN - the ratio of the annual volume of construction and installation work performed to the average annual book value fixed production assets.

F dept. =S smr / F n s.g. (thousand rubles/thousand rubles)

This indicator determines how much construction and installation work has been completed per ruble of the cost of fixed assets.

CAPITAL INTENSITY is the inverse indicator of capital productivity. F em = 1/ F dept. ; F em = F n s.g. / With smr, both of these indicators depend on the level of labor productivity, and therefore depend on the general condition of the building as a whole.

CAPITAL WEAPONS RATIO - the ratio of the average annual book value of the active part of fixed production assets to the average annual number of workers employed in the main and auxiliary production. F voor =F n act /N;

MECHANICAL EQUIPMENT OF LABOR is the ratio of the average annual book value of the active part of fixed production assets to the number of workers in the busiest shift M tr = F n act / H;

To private indicators include: indicators of the use of machines and mechanisms in terms of time and productivity. They are divided into extensive and intensive.

Extensiveness the use of the active part of the main production processes determines the coefficient of machine utilization over time.

K i.v. =T f /T n;

T f, T n - actual, standard part of the time worked per year.

Intensity.- To the present day =V f /V n;

V f, V n - actual, standard or planned output volume.

Generalizing private The indicator is considered to be the integral load factor of machinery and equipment, which characterizes the relationship between the actual and planned volumes of work for a specific machine over a certain period of time.

K int. = K i.v. * To present day

1.Increasing the time of use of fixed assets (extensive path).

2.Increasing production output per unit of time (intensive path).

The number of factors influencing the improvement of the use of basic production facilitiestime factors include:1.Increasing shift shifts;2.Reducing intra-shift downtime;3.Improving the use of calendar time for construction equipment;4.Reducing the time for repairs, maintenance, and relocation.

The intensity is affected

Introduction of advanced methods of organization and technology for the production of construction and installation works.

Increasing the degree of assembly, improving the use of cranes.

Scientific organization of labor.

Application of science.

Improvement of workers' qualifications.

WORKING CAPITAL OF A CONSTRUCTION ORGANIZATION.

To carry out production and economic activities, construction organizations need not only the basics. funds but also working capital. Part of the working capital consists of working capital - materials, products, structures. Working capital participates in the production process once, losing its natural and material form and completely transferring its value to the finished product.

Cash funds form circulation funds. Working capital and circulation funds together constitute the working capital of the organization. The main purpose of working capital is to provide the construction organization with the necessary financial and material resources and maintain the continuity of construction production.

Working capital carries out a continuous circuit, moving from one stage to another. In percent. purchased material and technical supplies with money. funds and turnover of funds are transferred into materials. Connecting working capital and, as a percentage of production, materials are converted into finished products-goods. In percentage. selling finished products again returns to the original stage and therefore makes a profit

STRUCTURE AND COMPOSITION OF WORKING CAPITAL CONTRACT

ORGANIZATIONS.

Working capital is divided into

1-revolving funds 2-circulating funds

Production facilities in production-Cash.

stocks.-Funds in settlements.

Basic building materials. -Construction in progress.

Construction and details. -Future expenses

Auxiliary materials.

Low-value and fast-wearing

sewing materials.

PRODUCTION INVENTORIES are items of labor that are intended to ensure the continuity of the construction production process, but they are not included directly in the process.

BASIC MATERIALS - materials directly used in construction (cement, concrete), p. details and design-finished. constituent elements.

BUILDING DETAILS AND STRUCTURES - finished components

AUXILIARY MATERIALS - not included in the structure of objects under construction and intended to ensure the production process

MBP - everything, regardless of cost, that lasts less than 1 year

UNCOMPLETE CONSTRUCTION is a necessary element of production, without which it is impossible to carry out continuity of construction

EXPENSES OF FUTURE PERIODS - preparation of the production process (main goal) Carried out at a time during a given reporting period, and written off to the cost of construction and installation work in parts.

FUNDS IN SETTLEMENTS - the amount of invoices presented for payment for the performance of work, the payment period for which has not yet arrived.

At present, there is a tendency to change the structure of working capital, i.e. decreasing the share of circulating income and increasing the share of circulation funds.

SOURCES OF WORKING CAPITAL FORMATION.

Funds can be owned or borrowed

Own funds include: 1. part of the authorized capital that was formed upon establishment; 2. part of the profit; 3. stable liabilities. 4. additional and reserve capital

Extra capital image through the sale of own securities, for the revaluation of fixed assets in the direction of increase, from legal entities and individuals.

Reserve capital created at the expense of profit in the event that own profit is not enough and is intended to cover unforeseen losses and damages, as well as to pay dividends on preferred shares.

SUSTAINABLE LIABILITIES-monetary assets which, due to the defined frequency of settlements, are temporarily at the disposal of the construction organization.

BORROWED FUNDS - bank loans, funds received from other organizations, from legal entities and individuals, from other sources

DETERMINATION OF THE AMOUNT OF WORKING CAPITAL.

To ensure the uniformity and uninterruption of the production process, the construction assembly organization must have production reserves, unfinished construction, and cash. Since the need for them changes at different stages of the investment cycle, the level of working capital also changes. The financial and economic interests of the organization will be satisfied to the greatest extent in the case when, with an increase in the need for working capital, it is possible to attract additional funds.

The calculation of the required availability of working capital is carried out directly in the construction organization. The need for working capital is usually established annually, at the end of the planned year and each quarter. In market conditions, the standardization of the minimum needs of working capital is advisory in nature

Standardized working capital includes: inventories, funds in production and cash.

When calculating the working capital rate, the following factors are taken into account: transport, preparatory, current, insurance (inventories).

TRANSPORT STOCK - takes into account the period of time from the date of payment of the payment request to the date of receipt of the cargo at the warehouse. The norm of the preparatory period includes the time required for acceptance, unloading, sorting, and laboratory analysis assembly. Established according to standards or experimentally.

CURRENT STOCK - designed to ensure continuity of production in the intervals between two deliveries. Its size depends on the average daily consumption and frequency of deliveries. It is recommended to take the current stock in the amount of 50% of the average duration of the interval between two adjacent deliveries.

INSURANCE OR GUARANTEE STOCK is necessary to prevent the consequences of possible interruptions in supply, transport operations, and violation of suppliers' obligations. The norm of safety stock in days is recommended in the amount of 30-40% of the norm of working capital of the current stock.

S about i =P about i *T about i

Р i – average daily consumption

T i – norm

The required amount of working capital for construction in progress can be calculated based on the amount of the planned balance of work in progress at the end of the quarter in which it is minimal.

NP pl = NP from +Vsmr - GO

Work in progress planned for the quarter. It consists of work in progress for the quarter + the volume of construction and installation work for the quarter - finished objects commissioned for the given quarter.

NP pl - planned work in progress

NP from - work in progress at the beginning

Vsmr – volume of construction works for a given quarter

GO – finished objects commissioned in a given quarter

N b.p =Vsmr * Kob

Cob is a coefficient that takes into account all expenses of future periods in the amount of construction and installation work for the past year.

The minimum requirement for working capital is equal to the sum of the requirements for individual elements of working capital.