Аннотация: The author offers a new approach to classification of acquired assets in the structure
of fixed assets used for formation of the tax base for corporate property tax. The approach
is based on the concept of the normal operation cycle. The concept allows to make managerial
decisions regarding classification of acquired assets (fixed assets or tangible stocks). Moreover, the author believes that it is possible to improve tax liabilities by comparing the economic life
of acquired assets with the duration of the normal operating cycle of an organization. Taking
into account the fact that since January 1, 2013 movable assets which have been recorded as
the fixed assets after January 1, 2013 are not considered to be taxable (Subclause 8 of Clause
4 of Article 374 of the Russian Federation Tax Code), the author recommends that organizations
with the economic life of acquired assets less than their normal operating cycle confirm
their tax liabilities for corporate property tax payable in 2011 and 2012. Research methodology
is based on the dialectical method when economic relations and phenomena are studied
in terms of their development and interrelation, methods of system and comparative analysis,
economic and mathematical research data, synthesis techniques, graphic modeling, methodology
of the theory of statistics and mathematics. In the process of the analysis the author has
defined that when including a fixed asset for accounting, it is necessary to take into account
specific features of the activity performed by the organization, in particular, the duration of
their normal operating cycle. The normal operating cycle is defined as a mean interval between
the moment of the procurement of tangible assets and the moment of payment for goods
sold or services rendered. The author underlines that this method should be also presented
in accounting policies. The author establishes that implementation of this concept allows to
decrease (improve) tax burden for corporate property tax ‘withdrawing’ acquired asset from
the structure of fixed assets.
Ключевые слова: taxes, property, assets, operating cycle, normal, fixed assets, accounting, loan receivable, stocks, field inspection.
Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyul. 1998 g. №146-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyul. 1998 g. // Ross. gaz.-1998.-06 avg.-№148-149; Sobr. zakonodatel'stva Ros. Federatsii.-1998.-№31, st. 3824.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 5 avg. 2000 g. №117-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyul. 2000 g. // Parl. gaz.-2000.-10 avg.; Sobr. zakonodatel'stva Ros. Federatsii.-2000.-№ 32, st. 3340.
Molchanova I.V. Bukhgalterskiy uchet i nalogooblozhenie bezvozmezdnogo postupleniya material'nykh tsennostey // Nalogi i nalogooblozhenie.-2013.-6.-C. 451-456. DOI: 10.7256/1812-8688.2013.6.2422.
Bazhenov A.A., Chernyat'eva V.G. Metodologicheskie osnovy otsenki biznesa//Natsional'naya bezopasnost'/nota bene.-2013.-3.-S. 516-522. DOI: 10.7256/2073-8560.2013.3.7746.
Kontseptsiya bukhgalterskogo ucheta v rynochnoy ekonomike Rossii: Metodologicheskiy sovet po bukhgalterskomu uchetu pri Minfine RF, Prezidentskiy sovetom IPB RF ot 29 dekab. 1997 g. // Normat. baza bukh.-go ucheta. Bibl. zhurn. Bukhgalterskiy uchet".-2000, Finan. gaz. – 1998.-№1, Ekon. i zhizn' (Bukh. prilozh.).-1998.-№2.
Bazhenov A.A., Chernikova E.V. Obshchegosudarstvennye problemy neformal'nykh vzaimodeystviy v sfere oplaty truda//Natsional'naya bezopasnost'/nota bene.-2014.-1-S. 108-116.
Bazhenov A.A., Tsar'kova L.S. Audit nalogooblozheniya khozyaystvuyushchikh sub'ektov pri osushchestvlenii auditorskoy deyatel'nosti // "Nalogi i nalogooblozhenie", 2013, №1. – S. 41-49.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2011, №11. – S. 4-7.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2010, №12. – S. 59-62.
Bazhenov A.A., Polyakova N.N. Nedobrosovestnoe formirovanie pokazateley pribyli v bukhgalterskoy (finansovoy) otchetnosti organizatsiy//Natsional'naya bezopasnost'/nota bene.-2013.-4-S. 636-642.
Bazhenov A.A., Mekhdiev Sh.Z. Nalogovaya bezopasnost' kak element natsional'noy bezopasnosti gosudarstva // "Natsional'naya bezopasnost'", 2012, №5.-S. 85-89.
Bazhenov A.A., Gudkov A.S. Test: Znaete li vy pravila formirovaniya bukhgalterskoy otchetnosti? // Vestnik professional'nykh bukhgalterov, №1.-M: OOO "Izdatel'skiy dom BINFA", 2009. – S. 30 – 31.
Bazhenov A.A., Gudkov A.S. Bukhgalterskaya otchetnost' i nekotorye osobennosti ee formirovaniya. Vestnik filiala VZFEI v g. Vladimire: periodich. nauchn. izd. / Min-vo obr. i nauki RF; VZFEI, filial v g. Vladimire. Vyp.3. – Vladimir: OOO "Servis-Print", 2009.-S. 10-11.
Bazhenov A.A. Federal'nye nalogi i sbory: uchebnoe posobie v skhemakh / A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. gos. un-t – Vladimir: Tranzit-Iks, 2013. – 82 s.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010. Tom Regional'nye nalogi.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010.
Bazhenov A.A. Problema obespecheniya tozhdestvennosti raschetov mezhdu organizatsiey i nalogovym organom.//Nalogi i nalogooblozhenie.-2013.-№ 7.-S. 504-511. DOI: 10.7256/1812-8688.2013.7.913.
Bazhenov A.A. Metodika razdel'nogo ucheta zatrat i "vkhodnogo" NDS//Nalogovaya politika i praktika.-2008.-12-S. 34-42.
Bazhenov A.A. Dividendy v ramkakh PBU 18/02, ili Eshche odna postoyannaya raznitsa // "Nalogovaya politika i praktika", 2008, №10. – S. 31 – 35.
Bazhenov A. Dlya predusmotritel'nykh! Rezervy v uchetnoy politike // "Glavbukh", 2009, №3. – S. 66-75.
Bazhenov A.A. Aktual'nye problemy nalogooblozheniya i bukhgalterskogo ucheta: novatsii teorii i praktiki: monografiya/A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. Gos. Un-t-Vladimir: Tranzit-Iks, 2013.-163 s.
A.B. Vysotskaya Nalogovoe planirovanie v upravlenii finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie.-2012.-2.-C. 8-12.
A.A. Bazhenov, N.L. Novlyanskaya. Analiz vliyaniya nalogovoy zadolzhennosti na stoimost' zaemnogo kapitala kommercheskoy organizatsii // Nalogi i nalogooblozhenie.-2012.-2.-C. 4-7.
A.A. Bazhenov, D.V. Kuznetsov Osobennosti nalogooblozheniya lizingovykh operatsiy s real'nymi optsionami na prodlenie i prekrashchenie dogovora lizinga // Nalogi i nalogooblozhenie.-2012.-3.-C. 15-20.
Novlyanskaya N.L., Bazhenov A.A. Pokazateli rentabel'nosti i ispolnenie nalogovykh obyazatel'stv//Nalogovaya politika i praktika.-2009.-6-S. 60-65.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Bukhgalterskaya otchetnost' organizatsii" (PBU 4/99): Prikaz Minfina RF ot 06 iyulya 1999 g. №43n // Finan. gaz.-1999. – №34, Ekon. i zhizn'. – 1999.-№35.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Uchet osnovnykh sredstv" PBU 6/01": Prikaz Minfina RF ot 30 marta 2001 g. №26n // Byull. norm. akt. feder. org. ispolnit. vlas. – 14.05.2001. – №20, Ross. gaz. – 16.05.2001.-№91-92
References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyul. 1998 g. №146-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyul. 1998 g. // Ross. gaz.-1998.-06 avg.-№148-149; Sobr. zakonodatel'stva Ros. Federatsii.-1998.-№31, st. 3824.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 5 avg. 2000 g. №117-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyul. 2000 g. // Parl. gaz.-2000.-10 avg.; Sobr. zakonodatel'stva Ros. Federatsii.-2000.-№ 32, st. 3340.
Molchanova I.V. Bukhgalterskiy uchet i nalogooblozhenie bezvozmezdnogo postupleniya material'nykh tsennostey // Nalogi i nalogooblozhenie.-2013.-6.-C. 451-456. DOI: 10.7256/1812-8688.2013.6.2422.
Bazhenov A.A., Chernyat'eva V.G. Metodologicheskie osnovy otsenki biznesa//Natsional'naya bezopasnost'/nota bene.-2013.-3.-S. 516-522. DOI: 10.7256/2073-8560.2013.3.7746.
Kontseptsiya bukhgalterskogo ucheta v rynochnoy ekonomike Rossii: Metodologicheskiy sovet po bukhgalterskomu uchetu pri Minfine RF, Prezidentskiy sovetom IPB RF ot 29 dekab. 1997 g. // Normat. baza bukh.-go ucheta. Bibl. zhurn. Bukhgalterskiy uchet".-2000, Finan. gaz. – 1998.-№1, Ekon. i zhizn' (Bukh. prilozh.).-1998.-№2.
Bazhenov A.A., Chernikova E.V. Obshchegosudarstvennye problemy neformal'nykh vzaimodeystviy v sfere oplaty truda//Natsional'naya bezopasnost'/nota bene.-2014.-1-S. 108-116.
Bazhenov A.A., Tsar'kova L.S. Audit nalogooblozheniya khozyaystvuyushchikh sub'ektov pri osushchestvlenii auditorskoy deyatel'nosti // "Nalogi i nalogooblozhenie", 2013, №1. – S. 41-49.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2011, №11. – S. 4-7.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2010, №12. – S. 59-62.
Bazhenov A.A., Polyakova N.N. Nedobrosovestnoe formirovanie pokazateley pribyli v bukhgalterskoy (finansovoy) otchetnosti organizatsiy//Natsional'naya bezopasnost'/nota bene.-2013.-4-S. 636-642.
Bazhenov A.A., Mekhdiev Sh.Z. Nalogovaya bezopasnost' kak element natsional'noy bezopasnosti gosudarstva // "Natsional'naya bezopasnost'", 2012, №5.-S. 85-89.
Bazhenov A.A., Gudkov A.S. Test: Znaete li vy pravila formirovaniya bukhgalterskoy otchetnosti? // Vestnik professional'nykh bukhgalterov, №1.-M: OOO "Izdatel'skiy dom BINFA", 2009. – S. 30 – 31.
Bazhenov A.A., Gudkov A.S. Bukhgalterskaya otchetnost' i nekotorye osobennosti ee formirovaniya. Vestnik filiala VZFEI v g. Vladimire: periodich. nauchn. izd. / Min-vo obr. i nauki RF; VZFEI, filial v g. Vladimire. Vyp.3. – Vladimir: OOO "Servis-Print", 2009.-S. 10-11.
Bazhenov A.A. Federal'nye nalogi i sbory: uchebnoe posobie v skhemakh / A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. gos. un-t – Vladimir: Tranzit-Iks, 2013. – 82 s.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010. Tom Regional'nye nalogi.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010.
Bazhenov A.A. Problema obespecheniya tozhdestvennosti raschetov mezhdu organizatsiey i nalogovym organom.//Nalogi i nalogooblozhenie.-2013.-№ 7.-S. 504-511. DOI: 10.7256/1812-8688.2013.7.913.
Bazhenov A.A. Metodika razdel'nogo ucheta zatrat i "vkhodnogo" NDS//Nalogovaya politika i praktika.-2008.-12-S. 34-42.
Bazhenov A.A. Dividendy v ramkakh PBU 18/02, ili Eshche odna postoyannaya raznitsa // "Nalogovaya politika i praktika", 2008, №10. – S. 31 – 35.
Bazhenov A. Dlya predusmotritel'nykh! Rezervy v uchetnoy politike // "Glavbukh", 2009, №3. – S. 66-75.
Bazhenov A.A. Aktual'nye problemy nalogooblozheniya i bukhgalterskogo ucheta: novatsii teorii i praktiki: monografiya/A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. Gos. Un-t-Vladimir: Tranzit-Iks, 2013.-163 s.
A.B. Vysotskaya Nalogovoe planirovanie v upravlenii finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie.-2012.-2.-C. 8-12.
A.A. Bazhenov, N.L. Novlyanskaya. Analiz vliyaniya nalogovoy zadolzhennosti na stoimost' zaemnogo kapitala kommercheskoy organizatsii // Nalogi i nalogooblozhenie.-2012.-2.-C. 4-7.
A.A. Bazhenov, D.V. Kuznetsov Osobennosti nalogooblozheniya lizingovykh operatsiy s real'nymi optsionami na prodlenie i prekrashchenie dogovora lizinga // Nalogi i nalogooblozhenie.-2012.-3.-C. 15-20.
Novlyanskaya N.L., Bazhenov A.A. Pokazateli rentabel'nosti i ispolnenie nalogovykh obyazatel'stv//Nalogovaya politika i praktika.-2009.-6-S. 60-65.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Bukhgalterskaya otchetnost' organizatsii" (PBU 4/99): Prikaz Minfina RF ot 06 iyulya 1999 g. №43n // Finan. gaz.-1999. – №34, Ekon. i zhizn'. – 1999.-№35.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Uchet osnovnykh sredstv" PBU 6/01": Prikaz Minfina RF ot 30 marta 2001 g. №26n // Byull. norm. akt. feder. org. ispolnit. vlas. – 14.05.2001. – №20, Ross. gaz. – 16.05.2001.-№91-92